You are currently viewing Best Practice l Guidance Note for Board Members l Accounting for Structured Products

Best Practice l Guidance Note for Board Members l Accounting for Structured Products

Structured products issued by a securitisation vehicle are one of the success stories in Luxembourg. The exact nature of the underlying used to offer these products can vary from portfolios of reference assets to derivatives (typically swaps) or, among others, deposits linked to index performance. And where the fair value option is an obvious one, this comprehensive paper takes an in-depth look at the different valuation frameworks for these assets.