medium · FRM Part 2 Credit Risk

A netting set has two trades with a counterparty: Trade A (MTM = +20 m) and Trade B (MTM = -15 m).

If the bank also holds $10 m in cash collateral (variation margin) from the counterparty, what is the current net exposure and what risk remains captured in the Margin Period of Risk (MPoR)?

  1. Current exposure is 20 m, since bilateral netting under an ISDA is only recognized when trades share the same settlement currency.
  2. Current exposure is zero; the remaining risk is the potential change in MTM over the next 10 days before the position can be closed out.
  3. Current exposure is 5 m; the MPoR here instead captures the risk the counterparty later fails to post additional required collateral.
  4. Current exposure is -5 m, and the MPoR is considered irrelevant here because the bank is already fully over-collateralized against the counterparty.

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