The Role of Monte Carlo in the Appraisal of Complex Financial Instruments

BVResearch Pro
American Society of Appraisers Business Valuation Review™
Spring 2009 Volume 28, Issue 1 pp. 14-21
Hugh J. Osburn, ASA, CFA
G. P. Y. Clarke, PhD

Summary

This article addresses the valuation of a floating-strike lookback option and the obligations of the appraiser in disclosing the risks in the option valuation. Current practice of reporting the mean value as the “fair value” does not meet any requirement for risk evaluation, and it is this point that is the main focus of the article.
The Role of Monte Carlo in the Appraisal of Complex Financial Instruments
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