Patent ID: 8682768

Claim:
A method of using a machine in transforming digital data into digital output data to permit use of a contract value in place of a market value on a financial statement and outputting the digital output data, the method including the operations of: accessing, by a digital electrical computer, memory storing digital data relating to an agreement with a guarantor of a contract value of an investment, the data including terms of the agreement, the terms including a payout of the contract value of the investment as installment payments over time, and requirements that the installment payments be supported by both a portfolio of securities to be held in a bankruptcy-remote vehicle and by a payment guarantee of the guarantor and that the amounts and timings of the payments are to be determined in a manner to make their present value equal to the contract value at a time of a qualifying request for payout of the contract value, wherein the installment payments are subject to discounting at one or more market interest rates and adjusting for default risk; and receiving and storing, by the digital electrical computer, digital data including market data specified in some of the stored terms of the agreement, wherein the accessing includes accessing the stored market data; and processing, by the digital electrical computer, to transform some of said data into digital output data in determining amounts and timings for the installment payments so as to have their present value, according to the requirements, equal to the contract value; and storing the digital output data; and outputting, by the digital electrical computer at an output device, the digital output data comprising the determined amounts and the determined timings for the installment payments, thereby permitting use of the contract value in place of a market value.