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Financial & TaxID: kb-fin-060

Credit Default Swap

Financial derivative that functions like insurance against default.

Added: December 15, 2025
Applicable: Universal

Detailed Explanation

A Credit Default Swap (CDS) is a financial swap agreement that the seller of the CDS will compensate the buyer in the event of a debt default (by the debtor) or other credit event. It is essentially an insurance policy against the non-payment of a bond or loan.

Tags

#credit risk#insurance#derivatives#default

Applicable Countries