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AcadiFi
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TreasuryMgmt_Chris2026-03-31
frmPart IFinancial Markets and Products

How does the repo market work, and why are haircuts so important for managing counterparty risk?

I'm studying money markets for FRM Part I and repos seem fundamental but I don't fully understand the mechanics. Why would someone 'sell' a security they want to keep? And how do haircuts protect the cash lender?

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A repurchase agreement (repo) is economically a short-term collateralized loan, but legally structured as a sale-and-repurchase. The borrower 'sells' securities today and agrees to 'buy' them back at a slightly higher price.

Basic Mechanics:

Day 1 (repo open):

  • Thornfield Asset Management needs $100M overnight
  • Thornfield 'sells' $102M face value of Treasury bonds to Clearview Capital
  • Clearview pays $100M cash

Day 2 (repo close):

  • Thornfield repurchases the bonds for $100,013,889 ($100M + one day of interest at 5%)
  • Repo rate = 5.0% annualized

Why Sell Something You Want to Keep?

The 'sale' structure provides crucial legal protection. If Thornfield goes bankrupt, Clearview already owns the securities — they're not stuck in bankruptcy proceedings trying to seize collateral. This is why repos have lower counterparty risk than unsecured lending.

Haircuts:

The haircut is the difference between the collateral's market value and the loan amount:

Haircut = (Collateral Value - Loan Amount) / Collateral Value

In our example: ($102M - $100M) / $102M = 1.96%

The haircut protects the cash lender against:

  1. Market risk: If the collateral drops in value before the repo closes
  2. Liquidation cost: Bid-ask spreads and time to sell in stressed markets
  3. Credit risk: Haircuts are higher for riskier collateral
Collateral TypeTypical Haircut
US Treasuries1-2%
Agency MBS2-5%
Investment-grade corporates5-10%
Equities10-25%
Structured products (ABS/CDO)15-40%

FRM-Critical Concepts:

  • Margin calls: If collateral drops below a threshold, the borrower must post additional securities or cash
  • Rehypothecation: The cash lender can re-use the collateral in their own repo, creating chains of leverage
  • Fire-sale risk: In a crisis, rising haircuts force leveraged firms to sell assets, depressing prices further (procyclical)
  • Triparty repo: A clearing bank holds the collateral and manages margin, reducing operational risk

During the 2008 crisis, haircuts on structured products spiked from 10% to 40%+, triggering forced selling and liquidity spirals. Understanding this procyclicality is essential for FRM.

Practice repo calculations in our FRM Part I question bank.

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#repo-market#haircuts#collateral#counterparty-risk#rehypothecation