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AcadiFi
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StructuredFinance_R2026-04-08
cfaLevel IIFixed IncomeMortgage-Backed Securities

What is a dollar roll in the MBS market and how does it work as a financing tool?

I came across 'dollar rolls' in my CFA Level II structured products section. It seems similar to a repo but with MBS. How does it work, why is it beneficial, and what risks does it carry? I'd appreciate a numerical example.

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A dollar roll is a financing transaction specific to the mortgage-backed securities (MBS) market. The investor sells an MBS for settlement in the current month and simultaneously agrees to buy back a 'substantially similar' (but not identical) MBS for settlement in a future month.

Key Difference from Repo:

In a repo, you get back the same security. In a dollar roll, you get back a similar security (same coupon, same agency, same original maturity, but different pool). This is because MBS are not fungible — each pool has different prepayment characteristics.

Mechanics:

  1. Investor sells $10M FNMA 5.5% MBS for March settlement at $102.50
  2. Investor buys back $10M FNMA 5.5% MBS (different pool) for April settlement at $102.00

Dollar Roll Benefit Calculation — Northgate Capital (fictional):

ComponentAmount
Drop (sell price - buy price)$102.50 - $102.00 = $0.50
Coupon foregone (1 month of 5.5%)$10M x 5.5%/12 = $45,833
Principal paydown missedAssume $20,000 at par
Total cost of rolling$65,833
Interest earned on $10.25M cash (1 month at 5.0%)$42,708
Net dollar roll benefitDrop x $10M/100 - Coupon - Paydown + Interest
= $50,000 - $45,833 - $20,000 + $42,708 = $26,875

Why Dollar Rolls Are Attractive:

  1. Implicit financing rate: The effective borrowing rate implied by the dollar roll is often below the repo rate, making it cheap financing
  2. Balance sheet management: The MBS is off the seller's books during the roll period
  3. Dealer demand: Dealers need specific MBS for TBA delivery; they pay up via favorable drop prices
  4. Liquidity: Dollar rolls are extremely liquid in the agency MBS market

Risks:

  • Delivery risk: You get back a different pool that may have worse prepayment characteristics
  • Market risk: If MBS prices move significantly, the agreed buy-back price may be unfavorable
  • Accounting complexity: Treatment as financing vs. sale varies by standards

Exam Tip: The CFA exam may ask you to compute the implied financing rate of a dollar roll or determine whether rolling is more attractive than holding and financing via repo.

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