The process of changing the interest rate on the leg of a currency swap being paid by the end user...

A journal entry that is made in order to correct an accounting error. Correcting entries are an adjustment to an...

One of multiple ways of a management's intervention to correct an accounting error (particularly, immaterial error) that, rather than restating...

An accounting adjustment to the fair value (FV) of an item (an asset/ a liability) so that it is marked...

An accounting adjustment to the fair value of an item (an asset/ a liability) so that it is marked to...

Broadly, it constitutes a change in considerations or benefits under an insurance contract that are applicable to all relevant risk...

It is part of xVA (cross value adjustments); it refers to the pricing adjustment made for a collateralized derivative. It...

A type of cross valuation adjustment/ x-value adjustment (XVA) that takes out the effects of changes in the market value/...

A type of cross value adjustment/ x-value adjustment (XVA) that takes out the effects of changes in the market value/...

It constitutes part of x-value adjustments (XVA). By definition, it is the valuation of counterparty credit risk (CCR), for pricing...