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Autores principales: Albrecher, Hansjörg, Lindskog, Filip, Zumbach, Hervé
Formato: Preprint
Publicado: 2025
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Acceso en línea:https://arxiv.org/abs/2511.00895
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author Albrecher, Hansjörg
Lindskog, Filip
Zumbach, Hervé
author_facet Albrecher, Hansjörg
Lindskog, Filip
Zumbach, Hervé
contents Cost-of-capital valuation is a well-established approach to the valuation of liabilities and is one of the cornerstones of current regulatory frameworks for the insurance industry. Standard cost-of-capital considerations typically rely on the assumption that the required buffer capital is held in risk-less one-year bonds. The aim of this work is to analyze the effects of allowing investments of the buffer capital in risky assets, e.g.~in a combination of stocks and bonds. In particular, we make precise how the decomposition of the buffer capital into contributions from policyholders and investors varies as the degree of riskiness of the investment increases, and highlight the role of limited liability in the case of heavy-tailed insurance risks. We present a combination of general theoretical results, explicit results for certain stochastic models and numerical results that emphasize the key findings.
format Preprint
id arxiv_https___arxiv_org_abs_2511_00895
institution arXiv
publishDate 2025
record_format arxiv
spellingShingle Cost-of-capital valuation with risky assets
Albrecher, Hansjörg
Lindskog, Filip
Zumbach, Hervé
Risk Management
91G05
Cost-of-capital valuation is a well-established approach to the valuation of liabilities and is one of the cornerstones of current regulatory frameworks for the insurance industry. Standard cost-of-capital considerations typically rely on the assumption that the required buffer capital is held in risk-less one-year bonds. The aim of this work is to analyze the effects of allowing investments of the buffer capital in risky assets, e.g.~in a combination of stocks and bonds. In particular, we make precise how the decomposition of the buffer capital into contributions from policyholders and investors varies as the degree of riskiness of the investment increases, and highlight the role of limited liability in the case of heavy-tailed insurance risks. We present a combination of general theoretical results, explicit results for certain stochastic models and numerical results that emphasize the key findings.
title Cost-of-capital valuation with risky assets
topic Risk Management
91G05
url https://arxiv.org/abs/2511.00895