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Conversion Cap

For early stage companies and seed capital investors, it is a mechanism that sets the maximum valuation level (cap or...

Valuation Cap

For early stage companies and seed capital investors, it is a mechanism that sets the maximum valuation level (cap or...

Valuation Allowances

A set of allowances that an entity creates for the purpose of offsetting the amount of an asset such as...

Market Valuation

The process an entity/ investor (or broadly any market player) follows in order to establish how the market values a...

Breakup Value

A measure of value (valuation), at the level of an entity as a whole, that calculates the combined market capitalization...

FVO

It stands for fair value option; an option or alternative for an entity to use fair value (FV) as a...

Fair Value Option

An option or alternative for an entity to use fair value (FV) as a basis for recording its financial assets/...

Collateral Value Adjustment

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

Forward Contract Valuation

A forward contract has no value at the time it is first entered into (i.e., its net present value is...

Generic Swap Valuation

A swap valuation method which is used to price a vanilla interest rate swap. The value of the fixed leg...