Bilateral Credit Value Adjustment (BCVA) incorporates both the credit risk of the counterparty (CVA) and the credit risk of the institution itself (DVA). It is commonly calculated as an adjustment to the risk-free value: $BCVA = -CVA + DVA$ Where: $CVA \approx EPE \times \text{Counterparty Spread} = 0.136 \times 267 \text{ bps} = 36.312 \text{ bps}$ $DVA \approx |ENE| \times \text{Own Spread} = 0.09 \times 191 \text{ bps} = 17.190 \text{ bps}$ Therefore: $BCVA \approx -36.312 \text{ bps} + 17.190 \text{ bps} = -19.122 \text{ bps}$