পদ্ধতির তুলনা করুন

	ক্রেডিট ভ্যালুয়েশন অ্যাডজাস্টমেন্ট	ডেবিট ভ্যালুয়েশন অ্যাডজাস্টমেন্ট
ক্ষেত্র	পরিমাণগত অর্থায়ন	পরিমাণগত অর্থায়ন
পরিবার	Regression model	Regression model
উদ্ভবের বছর	2000s	2000s
প্রবর্তক	Jon Gregory	Jon Gregory, Christoph Burgard
ধরন	Valuation Framework	Valuation Framework
মৌলিক উৎস	Gregory, J. (2009). Counterparty Credit Risk: The New Challenge for Global Financial Markets. John Wiley & Sons.	Gregory, J. (2009). Counterparty Credit Risk: The New Challenge for Global Financial Markets. John Wiley & Sons.
অপর নাম	CVA, Counterparty Risk Adjustment	Own Credit Adjustment, OCA
সম্পর্কিত	3	3
সারসংক্ষেপ	Credit Valuation Adjustment (CVA) is the market price of counterparty credit risk embedded in over-the-counter (OTC) derivatives. CVA measures the loss from counterparty default, accounting for both the probability of default and the exposure at that time. It has become a key component of derivative valuation and risk management since the 2008 financial crisis.	Debit Valuation Adjustment (DVA) represents the value of your own credit risk to counterparties. DVA measures the gain in derivative value if you default on your obligations—a benefit for your shareholders because creditors receive less than the full derivative value. DVA is controversial but now mandatory under IFRS 13 for fair value accounting.