One major area involved insufficient risk transfer in certain insurance transactions.

The paper concludes therefore that the risk transfer was "spurious".

Because of supposed risk transfer, the entire contract is deemed to be revenue rather than capital spending.

The contract ran for two and a half years, he said, and had a significant risk transfer component.

Professor Cunningham is also one of the leading figures in developing innovative solutions to risk transfer.

Therefore the supposed risk transfer was in fact spurious.

For example, the expertise and efficiency that the private entity is expected to bring as well as the risk transfer.

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It takes time and resources to perform the analysis, which constitutes a burden without value where risk transfer is reasonably self-evident.

There are other financial institutions that also allow for risk transfer for this sort of widespread risk.

Offerings range from standard risk transfer covers and multi-line programmes to highly customised solutions.

In addition, a number of approaches involve funding risk transfer, often within the structures of the traditional reinsurance market.

As an example of successful risk transfer they cite the case of the National Physical Laboratory.

Almost all the hedges were fraudulent, since Enron typically guaranteed the new partnerships against losses, so no risk transfer actually occurred.

According to Greenberg, contracts appeared "generally structured in a way to provide for appropriate risk transfer and accounted for properly."

Indeed, many insurers and reinsurers still apply this "10/10" test as a benchmark for risk transfer testing.

Risk transfers to buyer upon handling goods over to the first carrier at place of shipment in the country of export.

The company said that the deal did not involve risk transfer and that it therefore could not gain favorable insurance accounting treatment.

Emerging areas of alternative risk transfer include intellectual property insurance, automobile insurance securitization and life settlements.

Where risk transfer is "reasonably self-evident."

Mr. Langenvin said that without risk transfers, the industry would be robbed of one of its main cost-control measures.

The new method includes operational risk transfer and mitigation through insurance, weather derivatives and "world class" preventive maintenance programs.

Intangible asset information, management, risk forecasting and risk transfer are growing services as the economic base divests itself of physical assets.

This area of alternative risk transfer activity diminished after the general hardening of the commercial insurance and reinsurance markets following the 9-11 terrorist attacks.

- Risk Transfer - Transferring risks to other alternatives when those risks have not been reduced to acceptable levels.