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Session 45: Dynamic Hedging - Fair Valuation for FAS 133
are FAS 133 because they are net-settled. GMIB direct liabilities are not, because they're not net-settled ... main reasons why that is so. The first and primary reason, which Martin already alluded to, is that ...- Authors: Ejaz Haroon, Martin Hall
- Date: May 2002
- Competency: External Forces & Industry Knowledge>External forces and business performance
- Publication Name: Record of the Society of Actuaries
- Topics: Finance & Investments>Derivatives; Financial Reporting & Accounting>Fair value accounting; Financial Reporting & Accounting>Generally Accepted Accounting Principles [GAAP]