CAPI Chapter 6 Measurement of value of assets and liabilities
Notes for chapter 6
1 This chapter sets out rules for the consistent measurement of the value of assets and liabilities for use in making reports under chapter 7 (Actuarial reporting) and in determining compliance with chapter 2 (Prudential requirements) and chapter 3 (Eligible capital).
2 This chapter is not intended to establish a basis of accounting for general purpose financial statements of firms. It does not prevent firms from adopting methods or principles of measuring values of assets and liabilities that might be considered excessively prudent if adopted for financial statements.
|Derived from QFCRA RM/2011-1 (as from 1st July 2011)|