What Is a Credit Default Swap (CDS) and How Does It Relate to Counterparty Risk?

A Credit Default Swap (CDS) is a contract where the buyer makes periodic payments to the seller in exchange for a payoff if a specified reference entity defaults. It acts like insurance against default.

The buyer of a CDS is hedging their counterparty risk exposure to the reference entity's debt. However, the CDS itself introduces counterparty risk with the seller of the swap.

Can an Investor Use CDS to Speculate on an Improvement in Credit Quality?
What Is the Difference between Hedging and Speculating with a CDS?
How Does a Credit Default Swap (CDS) Model Relate to Hedging Smart Contract Failure Risk?
What Constitutes a “Credit Event” That Would Trigger a CDS Payout?
What Is Counterparty Risk in the Context of CDS?
What Is a Credit Default Swap (CDS) and What Risk Does It Transfer?
What Is a CDS Curve and What Does Its Shape Indicate?
How Does the Block Header Differ from the Block Body in a Blockchain?

Glossar