The article discusses a new way to calculate potential gains or losses in financial products when there is a risk that the other party may not fulfill their obligations. This method does not rely on specific credit models. It helps estimate how much money could be gained or lost due to two types of risks: the other party not performing as promised, and changes in the market value of the product. The study shows that the financial health of the other party can greatly affect the potential gains or losses in these situations.