‹ PIN 5.3.3 PIN 5.4.1 › PIN 5.4 Recognition and measurement of insurance assets and liabilities in respect of general insurance PIN 5.4.1 PIN 5.4.2 PIN 5.4.3 PIN 5.4.4 PIN 5.4.5 PIN 5.4.6 PIN 5.4.7 PIN 5.4.7 Guidance PIN 5.4.8 PIN 5.4.8 Guidance PIN 5.4.9 PIN 5.4.10 PIN 5.4.11 PIN 5.4.12 PIN 5.4.12 Guidance ‹ PIN 5.3.3 PIN 5.4.1 ›