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Re: Cash flow treatment of range accrual notes

Posted by Peter Caspers-4 on Jan 09, 2014; 6:22pm
URL: http://quantlib.414.s1.nabble.com/Cash-flow-treatment-of-range-accrual-notes-tp14812p14832.html

Hi Henry,

is this question related directly to quantlib (if yes, to which part
of the code) ?

In general (and with the disclaimer that I am not an equity man), I
would say the price of one rangelet is uniquely identified as P(0,t_p)
\tau E^{t_p} ( S(t_f) ) with t_p the payment time, t_f the fixing
time, S the equity spot, \tau the day count fraction for the
contribution to the coupon of this fixing and P(0,t_p) today's zero
coupon price with maturity t_p and the expectation is taken in the t_p
- forward measure. Of course you can work in a different measure, but
results will of course stay identical. Not much room for
interpretation, I guess.

To take the example of a monte carlo simulation it wouldn't matter if
you account for each contribution on its respective fixing date t_f
separately as \tau N(0) S(t_f) P(t_f,t_p) / N(t_f) (with arbitrary
numeraire N now) or collect the contributions \tau S(t_f) on your way
to the payment date and consider N(0) [ \sum \tau_i S(t_{f,i}) ] /
N(t_p) there. The final result (in terms of the NPV of the range
coupon) would be the same.

Peter

On 3 January 2014 11:21, Haoyun XU <[hidden email]> wrote:

> Hi All,
>
> I have a question on pricing equity-linked range accrual notes. For each
> period, the coupon is accrued daily and the accumulated payment is delivered
> at the end of each period. That means the real cash flow only happens on
> period ends. Either we can price the cash flow on a accrual basis - assume
> coupon is payed on a daily basis with proper discounting, or we can price it
> on the real cash flow - one lump sum coupon payment at period end.
>
> I wonder which one is the common practice.
>
> Regards & Thanks!
> Henry
>
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