Illustrative cashflow comparison of selected debt protection instruments

Illustrative design criteria of 100m notional, 15-year tenor with a 5-year grace period and an overall annual interest of 4%; cashflows layout following a trigger event in year 7.

Annual repayment dues
[USD millions]

16

14

12

10

8

6

4

2

0

Year

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

Amortisation

Interest

Deferrals: Debt with deferrals offer a “payment holiday” for year 7 equivalent amount, yet increase in subsequent instalments for the borrower. Deferral insurance (ILL):  Debt with deferral insurance (ILL) offer genuine risk transfer with permanent debt relief for the borrower – i.e. “payment holiday” equivalent amount, aka “insured interest” is paid for by the insurance.

Source: Swiss Re