No Fear of Discounting How to Manage the Transition from EONIA to ESTR

Fuente: arXiv
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Main Authors: Bianchetti, Marco, Scaringi, Marco
Format: Preprint
Published: 2025
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_version_ 1866929751049895936
author Bianchetti, Marco
Scaringi, Marco
author_facet Bianchetti, Marco
Scaringi, Marco
contents An important step in the Financial Benchmarks Reform was taken on 13th September 2018, when the ECB Working Group on Euro Risk-Free Rates recommended the Euro Short-Term Rate ESTR as the new benchmark rate for the euro area, to replace the Euro OverNight Index Average (EONIA) which will be discontinued at the end of 2021. This transition has a number of important consequences on financial instruments, OTC derivatives in particular. In this paper we show in detail how the switch from EONIA to ESTR affects the pricing of OIS, IRS and XVAs. We conclude that the adoption of the "clean discounting" approach recommended by the the ECB, based on ESTR only, is theoretically sound and leads to very limited impacts on financial valuations. This finding ensures the possibility, for the financial industry, to switch all EUR OTC derivatives, either cleared with Central Counterparties, or subject to bilateral collateral agreements, or non-collateralised, in a safe and consistent manner. The transition to such EONIA-free pricing framework is essential for the complete elimination of EONIA before its discontinuation scheduled on 31st December 2021.
format Preprint
id arxiv_https___arxiv_org_abs_2503_06806
institution arXiv
publishDate 2025
record_format arxiv
spellingShingle No Fear of Discounting How to Manage the Transition from EONIA to ESTR
Bianchetti, Marco
Scaringi, Marco
Pricing of Securities
Risk Management
91G20, 91G30
An important step in the Financial Benchmarks Reform was taken on 13th September 2018, when the ECB Working Group on Euro Risk-Free Rates recommended the Euro Short-Term Rate ESTR as the new benchmark rate for the euro area, to replace the Euro OverNight Index Average (EONIA) which will be discontinued at the end of 2021. This transition has a number of important consequences on financial instruments, OTC derivatives in particular. In this paper we show in detail how the switch from EONIA to ESTR affects the pricing of OIS, IRS and XVAs. We conclude that the adoption of the "clean discounting" approach recommended by the the ECB, based on ESTR only, is theoretically sound and leads to very limited impacts on financial valuations. This finding ensures the possibility, for the financial industry, to switch all EUR OTC derivatives, either cleared with Central Counterparties, or subject to bilateral collateral agreements, or non-collateralised, in a safe and consistent manner. The transition to such EONIA-free pricing framework is essential for the complete elimination of EONIA before its discontinuation scheduled on 31st December 2021.
title No Fear of Discounting How to Manage the Transition from EONIA to ESTR
topic Pricing of Securities
Risk Management
91G20, 91G30
url https://arxiv.org/abs/2503.06806