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In my article last year on Brighthouse Financial (BHF), I laid out the case for why the losses generated by the company’s derivative positions were real, and not something that were merely the result of accounting conventions. To smoothen out the volatility of these results, in my last article I said that one could use a normalized figure for this cost, but not wish it away, assuming it is zero. The company had a loss of more than $1 billion on its derivative positions in the first quarter of this year as