‹ PINS 5.3.2 Attribution of general insurance contracts PINS 5.4.1 Separate identification of assets, liabilities, revenues and expenses › PINS Part 5.4 Segregation of assets and liabilities Editorial changes (as from 1 January 2015). ‹ PINS 5.3.2 Attribution of general insurance contracts PINS 5.4.1 Separate identification of assets, liabilities, revenues and expenses ›