Longevity risk in fair valuing level 3 assets in securitised portfolios

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<dc:creator>Macrae Mazonas, Peter</dc:creator>
<dc:creator>Macrae Mazonas, Peter</dc:creator>
<dc:creator>Stallard, Eric</dc:creator>
<dc:creator>Graham, Lynford</dc:creator>
<dc:date>2011-10-03</dc:date>
<dc:description xml:lang="es">Sumario: Fair value accounting aims to establish a three-level hierarchy that distinguishes readily observable measurement inputs from less readily observable measurement inputs and unobservable measurement inputs. Level 3 longevity valued assets will pose unique valuation risks once securitised pools of these alternative asset classes come to market as investment vehicles for pension plans and individual retirement accounts. No uniform framework is available to assure consistent fair market valuation and transparency for investor decision-making.</dc:description>
<dc:identifier>https://documentacion.fundacionmapfre.org/documentacion/publico/es/bib/134642.do</dc:identifier>
<dc:language>spa</dc:language>
<dc:rights xml:lang="es">InC - http://rightsstatements.org/vocab/InC/1.0/</dc:rights>
<dc:subject xml:lang="es">Seguro de vida</dc:subject>
<dc:subject xml:lang="es">Longevidad</dc:subject>
<dc:subject xml:lang="es">Dependencia</dc:subject>
<dc:subject xml:lang="es">Valoración de riesgos</dc:subject>
<dc:subject xml:lang="es">Inversiones financieras</dc:subject>
<dc:subject xml:lang="es">Valor razonable</dc:subject>
<dc:type xml:lang="es">Artículos y capítulos</dc:type>
<dc:title xml:lang="es">Longevity risk in fair valuing level 3 assets in securitised portfolios</dc:title>
<dc:relation xml:lang="es">En: Geneva papers on risk and insurance : issues and practice. - Geneva : The Geneva Association, 1976- = ISSN 1018-5895. - 03/10/2011 Tomo 36 Número 4  - 2011 , p. 516-543</dc:relation>
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