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PnL Explained also called P&L Explain, P&L Attribution or Profit and Loss Explained is a type of report commonly used by traders, especially derivatives (swaps and options) traders and produced by Product control, that attributes or ''explains'' the daily fluctuation in the value of a portfolio of trades to the root causes of the changes. P&L is the day-over-day change in the value of a portfolio of trades typically calculated using the following formula: PnL = Value today - Value from Prior Day ==Report== A PnL Explained Report will usually contain one row per trade or group of trades and will have at a minimum these columns: * Column 1: PnL --- This is the PnL as calculated outside of the PnL Explained report * Column 2: PnL Explained --- This is the sum of the explanatory columns * Column 3: PnL Unexplained --- This is calculated as PnL - PnL Explained (i.e., Column 1 - Column 2) * Column 4: Impact of Time --- This is the PnL due to the change in time. * Column 5: Impact of Prices --- This is the PnL, i.e., the change in the value of a portfolio due to changes in commodity or equity/stock prices * Column 6: Impact of Interest Rates --- This is the PnL due to changes in interest rates * Column 7: Impact of Volatility --- This is the PnL due to changes in volatilities. Volatilities are used to value Option (finance) (i.e., calls and puts) * Column 8: Impact of New Trades --- PnL from trades done on the current day * Column 9: Impact of Cancellation / Amendment - PnL from trades cancelled or changed on the current day 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「PnL Explained」の詳細全文を読む スポンサード リンク
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