market value adjustment

market value adjustment
сокр. MVA
1) учет, фин. = value adjustment
2) страх., фин. корректировка на рыночную стоимость*
а) амер. (в аннуитетах с гарантированными фиксированными выплатами: корректировка текущей накопленной стоимости аннуитета в зависимости от текущей процентной ставки, применяемая в случае расторжения аннуитетного соглашения в течение периода действия гарантированной фиксированной аннуитетной ставки; может быть положительной или отрицательной; если процентная ставка на момент расторжения договора больше, чем на момент покупки аннуитета, то корректировка будет отрицательной и выплачиваемая сумма будет уменьшена; если процентная ставка на момент расторжения договора меньше, чем на момент покупки аннуитета, то корректировка будет положительной и будет выплачена дополнительная сумма)
See:
б) брит. = market value reduction

Англо-русский экономический словарь.

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