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CollVA

It stands for collateral value adjustment/ collateral valuation adjustment; the pricing adjustment made for a collateralized derivative. It represents the cost of...

ColVA

It stands for collateral value adjustment/ collateral valuation adjustment; the pricing adjustment made for a collateralized derivative. It represents the cost of...

Reclassification Adjustment

The process of reclassifying gains or losses from equity (fair value changes) to P&L (statement of profit and loss, SOPL)...