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Úprava ocenění na vrub×Rizikově neutrální oceňování×
OborKvantitativní financeKvantitativní finance
RodinaRegression modelRegression model
Rok vzniku2000s1979
TvůrceJon Gregory, Christoph BurgardJohn Harrison and David Kreps
TypValuation FrameworkFundamental Principle
Původní zdrojGregory, J. (2009). Counterparty Credit Risk: The New Challenge for Global Financial Markets. John Wiley & Sons. link ↗Harrison, J. M., & Kreps, D. M. (1979). Martingales and arbitrage in multiperiod securities markets. Journal of Economic Theory, 20(3), 381-408. DOI ↗
Další názvyOwn Credit Adjustment, OCARisk-Neutral Measure, Q-Measure
Příbuzné34
ShrnutíDebit 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.Risk-neutral valuation (1979) is the fundamental principle that derivative prices equal the expected payoff discounted at the risk-free rate, computed under a risk-neutral probability measure (Q-measure). This principle, formalized by Harrison and Kreps, eliminates the need to estimate risk premia and is the foundation of modern derivatives pricing.
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ScholarGatePorovnat metody: Debit Valuation Adjustment · Risk-Neutral Valuation. Získáno 2026-06-19 z https://scholargate.app/cs/compare