Fair Value Valuation

  • A new valuation methodology using actual market prices

    AAP collects monthly life settlement transaction data on multi-provider basis. All data refer to closed transactions only and covers all relevant aspects of a life policy. With such structural data AAP can offer an unparalleled service for clients which look for a fair value valuation according to the requirements of IFRS 13 and FASB ASC 820. The valuations reflect current market prices and can be used for audit purposes, the recurring valuation of funds, the information of investors or for service providers.

    The main advantages of our approach are as follows:

    • -  The collected data meet the requirement of exit prices, compliant with IFRS 13 as well as ASC 820.
    • -  Our approach maximises the amount of observable market data for the valuation of life settlements which is required by the accounting guidelines.
    • -  AAP is not conflicted. We provide our valuation services as an independent, unrelated third party on a basis that does not create a conflict of interest.

    Please get in contact with us for additional information.