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DVA — Debit Valuation Adjustment

Computes the DVA (Debit Valuation Adjustment), the mirror image of CVA seen from the other side. While CVA discounts value for the risk of the counterparty failing, DVA recognizes the counterintuitive benefit of the institution's own default risk: if it might not pay its obligations, that effectively reduces the liability. It's the piece that makes derivative pricing symmetric between the two parties. The calculation follows the same structure as CVA, but uses the expected negative exposure and the own default probability. Enter the exposure and credit data.

Result

DVA — Debit Valuation Adjustment

Computes the DVA (Debit Valuation Adjustment), the mirror image of CVA seen from the other side. While CVA discounts value for the risk of the counterparty failing, DVA recognizes the counterintuitive benefit of the institution's own default risk: if it might not pay its obligations, that effectively reduces the liability. It's the piece that makes derivative pricing symmetric between the two parties. The calculation follows the same structure as CVA, but uses the expected negative exposure and the own default probability. Enter the exposure and credit data.

The near side of credit risk

CVA looks outward: how much the risk of the counterparty failing costs. DVA asks the mirror-image, uncomfortable question: what about the risk of the institution itself defaulting? As strange as it sounds, that risk generates an accounting benefit. If you might not pay your obligations, the present value of what you owe decreases.

This adjustment is what makes pricing symmetric between the two ends of a derivative. One party's CVA is, in essence, the other's DVA: what for one is the fear of not being paid, for the other is the benefit of maybe not paying. The calculation follows exactly the same structure as CVA, but uses the expected negative exposure and the institution's own default probability.

Enter the expected negative exposures per period, the own hazard rate, the recovery and the discount. The tool returns the DVA. Controversial for letting a bank book gains when its own credit health worsens, DVA is nonetheless an integral part of the fair-value accounting of derivatives within the XVA framework.

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The results provided by this tool are for general informational and educational purposes only and do not constitute professional, financial, medical, legal, tax or accounting advice. Always confirm important decisions with a qualified professional and official sources.