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Liquidity

Looping risk

Nothing about a loop is exotic. It is a spread trade, and it fails in the four ways spread trades fail.

Every one of these is a consequence of the same arithmetic that makes the loop attractive in the first place. Leverage does not change the direction of a risk, only its size.

RiskWhat actually happens
Spread inversionIf the borrow rate climbs past the fixed return, every unit of leverage subtracts instead of adds.
Early exitThe fixed return is only fixed at maturity. Unwinding early realises PT’s market price, multiplied by the leverage.
Collateral valuePT priced down, even temporarily, tightens the loan against it — precisely when exiting is most expensive.
DepthLeverage multiplies size, and thin books multiply the cost of moving that size.

The common thread#

Three of the four only bite if you need to get out before the date. A loop held to maturity in a market whose borrow rate stays put resolves exactly as the arithmetic said it would. The risk is concentrated almost entirely in being forced to act early.