Fixed-Income Pricing and the Replication of Liabilities

Fuente: arXiv
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Main Author: Filipović, Damir
Format: Preprint
Published: 2025
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author Filipović, Damir
author_facet Filipović, Damir
contents This paper develops a model-free framework for static fixed-income pricing and the replication of liability cash flows. We show that the absence of static arbitrage across a universe of fixed-income instruments is equivalent to the existence of a strictly positive discount curve that reproduces all observed market prices. We then study the replication and super-replication of liabilities and establish conditions ensuring the existence of least-cost super-replicating portfolios, including a rigorous interpretation of swap--repo replication within this static framework. The results provide a unified foundation for discount-curve construction and liability-driven investment, with direct relevance for economic capital assessment and regulatory practice.
format Preprint
id arxiv_https___arxiv_org_abs_2512_14662
institution arXiv
publishDate 2025
record_format arxiv
spellingShingle Fixed-Income Pricing and the Replication of Liabilities
Filipović, Damir
Mathematical Finance
This paper develops a model-free framework for static fixed-income pricing and the replication of liability cash flows. We show that the absence of static arbitrage across a universe of fixed-income instruments is equivalent to the existence of a strictly positive discount curve that reproduces all observed market prices. We then study the replication and super-replication of liabilities and establish conditions ensuring the existence of least-cost super-replicating portfolios, including a rigorous interpretation of swap--repo replication within this static framework. The results provide a unified foundation for discount-curve construction and liability-driven investment, with direct relevance for economic capital assessment and regulatory practice.
title Fixed-Income Pricing and the Replication of Liabilities
topic Mathematical Finance
url https://arxiv.org/abs/2512.14662