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Longevity risk in fair valuing level 3 assets in securitised portfolios

Recurso electrónico / electronic resource
MARC record
Tag12Value
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001  MAP20110065508
003  MAP
005  20111121112840.0
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040  ‎$a‎MAP‎$b‎spa‎$d‎MAP
084  ‎$a‎341
100  ‎$0‎MAPA20110028848‎$a‎Macrae Mazonas, Peter
24500‎$a‎Longevity risk in fair valuing level 3 assets in securitised portfolios‎$c‎Peter Macrae Mazonas, Patrick John Eric Stallard, Lynford Graham
520  ‎$a‎Fair 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.
650 1‎$0‎MAPA20080570590‎$a‎Seguro de vida
650 1‎$0‎MAPA20080555016‎$a‎Longevidad
650 1‎$0‎MAPA20080557799‎$a‎Dependencia
650 1‎$0‎MAPA20080604394‎$a‎Valoración de riesgos
650 1‎$0‎MAPA20080611248‎$a‎Inversiones financieras
650 1‎$0‎MAPA20100050415‎$a‎Valor razonable
700  ‎$0‎MAPA20110028848‎$a‎Macrae Mazonas, Peter
7001 ‎$0‎MAPA20080116484‎$a‎Stallard, Eric
7001 ‎$0‎MAPA20110029029‎$a‎Graham, Lynford
7730 ‎$w‎MAP20077100215‎$t‎Geneva papers on risk and insurance : issues and practice‎$d‎Geneva : The Geneva Association, 1976-‎$x‎1018-5895‎$g‎03/10/2011 Tomo 36 Número 4 - 2011 , p. 516-543