Before revision:  The paper further considers the practical calculation of KVA with reference to the Basel II (BCBS-128) and Basel III (BCBS-189) Capital regimes and its implementation via CRD IV (CRD-IV-Regulation,CRD-IV-Directive) .
After revision:  The paper further considers the practical calculation of KVA with reference to the Basel II (BCBS-128) and Basel III (BCBS-189) Capital regimes and its implementation via CRD IV .