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Profit and loss decomposition in continuous time and approximations

2022/12/13 by Gero Junike, Junike, Gero, Hauke Stier +3 · 1 citation
Decision Sciences · Economics, Econometrics and Finance · Mathematics · Psychology · #Algorithm #Applied mathematics #Attribution #Bond #Capital Investment and Risk Analysis #Combinatorics #Computer science #Economics #FOS: Economics and business #Finance #Financial Markets and Investment Strategies #Financial economics #Invariant (physics) #Limit (mathematics) #Mathematical Finance (q-fin.MF) #Mathematical analysis #Mathematical economics #Mathematical optimization #Mathematical physics #Mathematics #Portfolio #Profit (economics) #Psychology #Risk and Portfolio Optimization

paper · pdf · doi:10.48550/arxiv.2212.06733

published in arXiv (Cornell University) (Cornell University)

openalex publication_date 2022/12/13 · openalex created_date 2022/12/27 · openalex updated_date 2026/07/28

Abstract

Financial institutions and insurance companies that analyze the evolution and sources of profits and losses often look at risk factors only at discrete reporting dates, ignoring the detailed paths. Continuous-time decompositions avoid this weakness and also make decompositions consistent across different reporting grids. We construct a large class of continuous-time decompositions from a new extended version of Itô's formula and uniquely identify a preferred decomposition from the axioms of exactness, symmetry and normalization. This unique decomposition turns out to be a stochastic limit of recursive Shapley values, but it suffers from a curse of dimensionality as the number of risk factors increases. We develop an approximation that breaks this curse when the risk factors almost surely have no simultaneous jumps.

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