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outweigh the advantage of simplicit y for most trades. Market Value Accrued ( MVA ) Asset Sw aps To help address the probl ems created by collateralisation for a par/par swap, the market value accrued or MVA technique can be used . <span>The MVA method is very similar to the par/par method, but the difference bet ween par and t he dirty price of the bon d is exchanged at maturity rather than at settlement and the floating notional is equal to the dirt y price of the bond. The result is that the counterparty exposure is s witched from one party to the other and the exposure starts low and builds o ver time rather than starting high and reducing. A par/