PIN 5.3.1

Except where this chapter provides otherwise, the assets and liabilities of an Insurer must be recognised in accordance with a basis of accounting set out in PIN Rule 5.3.2, and the values attributed to those assets and liabilities must be measured in accordance with that basis of accounting.

Derived from DFSA RM06/2004 (Made 16th September 2004). [VER1/09-04]