CVA: Difference between revisions
From ACT Wiki
Jump to navigationJump to search
imported>Doug Williamson m (Amend link.) |
imported>Doug Williamson (Layout.) |
||
| Line 32: | Line 32: | ||
==Other link== | |||
[http://www.treasurers.org/node/9725 The Treasurer, Technical Briefing December 2013] | [http://www.treasurers.org/node/9725 The Treasurer, Technical Briefing December 2013] | ||
[[Category:Accounting,_tax_and_regulation]] | [[Category:Accounting,_tax_and_regulation]] | ||
[[Category:Compliance_and_audit]] | [[Category:Compliance_and_audit]] | ||
Revision as of 11:13, 16 February 2022
CVA in financial reporting
Credit Valuation Adjustment in fair value reporting.
Sometimes known as Credit Value Adjustment.
CVA in bank regulation
Credit Valuation Adjustment capital charge in bank supervision, under Basel III.
The CVA takes into account the current credit risk associated with financial counterparties providing, for example, derivatives such as interest rate swaps.
CVA in UK Insolvency law
Company voluntary arrangement.
See also
- Bank supervision
- Basel III
- BCBS
- Capital adequacy
- Company voluntary arrangement
- DVA
- Fair value
- FVA
- IMA
- Standardised Approach (STA)
- XVA
