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Unterforen: General Obligations, Specificities related to the Internal Performance of the Valuation Function, Specificities related to the Delegation of the Valuation Function

Asset valuation is the process of determining the fair market or present value of assets, using book values, absolute valuation models like discounted cash flow analysis, option pricing models or comparables. Such assets include investments in marketable securities such as stocks, bonds and options; tangible assets like buildings and equipment; or intangible assets such as brands, patents and trademarks.
Unterforen: Cost Approach, Discounted Cash-Flow Analysis (DCF), Income Approach, Market Approach

financial statement disclosures, investor reporting requirements

oversees the process of determining the value of assets; maintains the integrity and reliability of asset valuations

internal controls and audits

frequency of valuations, independent valuation providers, use of internal vs. external valuation models
Unterforen: External Valuer

Unterforen: Asset Backed Securities (ABS), Mortgage Backed Securities (MBS), Collateralized Debt Obligations (CDO)

Unterforen: Bonds with Fixed, Regular Interest Rates (Classic Bonds), Bonds with Variable Interest Rates (Floaters), Convertible Bonds and Warrant-Linked Bonds, Foreign Currency Bonds, Inflation-Linked Bonds, Low-Interest Bonds, Participation Certificates, Structured Bonds, Subordinated Bonds, Zero Coupon Bonds

Unterforen: Bonus Certificates, Discount Certificates, Express Certificates, Outperformance Certificates, Tracker Certificates, other Certificates

Unterforen: Commodity Derivatives, Forwards, Futures, Options, Swaps, other Derivatives

Unterforen: Exchange-Traded Funds (ETFs), Fund of Funds (FOF), Hedge Funds, Mutual Funds

Sukuk are generally regarded as Shari'ah compliant alternatives to bonds. Sukuk are financial instruments linked to an underlying asset that generates an income for the holder of the Sukuk. According to the standards issued by the Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI), Sukuk can be of many types depending on the type of Islamic modes of financing and trades used in the structure. The most important and common among those are ijarah, musharakah, mudarabah, hybrid, salam and istisna.

Unterforen: Antiques, Art, Cars, Films, Wine, Watches, other