Fair Valuation of Guaranteed Contracts: The Interaction Between Assets and Liabilities

E. Charlier, R.H.M.A. Kleynen

Research output: Working paperDiscussion paperOther research output

Abstract

In this paper we study the investment behavior of an insurance company consisting of policy and equity holders and issuing fair valued guaranteed contracts.Building up on the work of Briys and De Varenne (1997) and De Munnik and Schotman (1994) an intertemporal stochastic asset model and an interest rate model are specified and a procedure to estimate the required parameters is developed.Next, simulation is used to generate risk/return profiles for different investment portfolios and various guaranteed return contracts.It is shown that hedging the guaranteed return contracts is of primary importance to derive attractive risk/return profiles for both the policyholders and the equity holders.
Original languageEnglish
Place of PublicationTilburg
PublisherEconometrics
Number of pages38
Volume2005-64
Publication statusPublished - 2005

Publication series

NameCentER Discussion Paper
Volume2005-64

Keywords

  • guaranteed return contract
  • asset liability management
  • fair value
  • parameter estimation

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