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A Second Look at Post Crisis Pricing of Derivatives - Part I: A Note on Money Accounts. (arXiv:1806.09198v2 [q-fin.PR] UPDATED)

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The widely accepted view on derivatives pricing post-crisis states that - the price of a fully collateralized derivative transaction is obtained by discounting all associated cash flows with the cost of the collateral, while for a non-collateralized derivative transaction the discounting rate should be the cost of unsecured funding of the "issuing" counterparty. The paper examines origins of this view by following three papers, that have received wide acceptance from practitioners as providing the theoretical foundations for it - [Piterbarg 2010], [Burgard and Kjaer 2010] and [Burgard and Kjaer 2013].

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