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Comparar métodos

Examine os métodos selecionados lado a lado; as linhas que diferem ficam destacadas.

Ajuste de Avaliação de Crédito×Ajuste de Valor por Débito×
ÁreaFinanças quantitativasFinanças quantitativas
FamíliaRegression modelRegression model
Ano de origem2000s2000s
Autor originalJon GregoryJon Gregory, Christoph Burgard
TipoValuation FrameworkValuation Framework
Fonte seminalGregory, J. (2009). Counterparty Credit Risk: The New Challenge for Global Financial Markets. John Wiley & Sons. link ↗Gregory, J. (2009). Counterparty Credit Risk: The New Challenge for Global Financial Markets. John Wiley & Sons. link ↗
Outros nomesCVA, Counterparty Risk AdjustmentOwn Credit Adjustment, OCA
Relacionados33
ResumoCredit 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.
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ScholarGateComparar métodos: Credit Valuation Adjustment · Debit Valuation Adjustment. Recuperado em 2026-06-19 de https://scholargate.app/pt/compare