PFN PIN 6.5.7
Item 5 includes current assets that do not fall to be reported under other items. In completing this item,
(a) Acquisition costs in respect of
General Insurance Business must not be deferred, as the basis on which the Premium Liability is determined requires immediate expensing of acquisition costs; and
(b) Item 5.2 does not include deferred reinsurance expense, as item 2.6 stands in place of this asset.
Derived from DFSA RM11/2004 (Made 16th September 2004). [VER1/09-04]