Centro de Documentación de Fundación MAPFRE - Longevity risk in fair valuing level 3 assets in securitised portfolios

MAP20110065508

Longevity risk in fair valuing level 3 assets in securitised portfolios / Peter Macrae Mazonas, Patrick John Eric Stallard, Lynford Graham

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

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

1. Seguro de vida . 2. Longevidad . 3. Dependencia . 4. Valoración de riesgos . 5. Inversiones financieras . 6. Valor razonable . I. Macrae Mazonas, Peter . II. Stallard, Eric . III. Graham, Lynford .