PIN 5 Measurement of Assets and Liabilities of Insurers
- PIN 5.1 General provisions
- PIN 5.2 Classification of insurance business
- PIN 5.3 Basic principles of recognition and measurement
- PIN 5.4 Recognition and measurement of insurance assets and liabilities in respect of general insurance
- PIN 5.5 Discount rates
- PIN 5.6 Recognition and measurement of assets and liabilities in respect of long-term insurance
- PIN 5.7 Value of investments in subsidiaries and associates that are subject to minimum capital requirements
- PIN 5.8 Transfer of risk by an Insurer to an ISPV