विधियों की तुलना करें

	डेबिट मूल्यांकन समायोजन	जोखिम-उदासीन मूल्यांकन
क्षेत्र	मात्रात्मक वित्त	मात्रात्मक वित्त
परिवार	Regression model	Regression model
उद्भव वर्ष	2000s	1979
प्रवर्तक	Jon Gregory, Christoph Burgard	John Harrison and David Kreps
प्रकार	Valuation Framework	Fundamental Principle
मौलिक स्रोत	Gregory, J. (2009). Counterparty Credit Risk: The New Challenge for Global Financial Markets. John Wiley & Sons.	Harrison, J. M., & Kreps, D. M. (1979). Martingales and arbitrage in multiperiod securities markets. Journal of Economic Theory, 20(3), 381-408.
उपनाम	Own Credit Adjustment, OCA	Risk-Neutral Measure, Q-Measure
संबंधित	3	4
सारांश	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.	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.