CAPI 6.1.3 Firms may use other methods

(1) A firm may measure the value of an asset at less than the value determined in accordance with this chapter.
(2) A firm may measure the value of a liability at more than the value determined in accordance with this chapter.
(3) A firm may use a method that gives approximate values of assets and liabilities if the values obtained using the method would not be materially different from the values that would have been obtained using a method in this chapter.
Derived from QFCRA RM/2011-1 (as from 1st July 2011)