Valuation of Assets and Liabilities
BR-1.2.3
Amounts included within the Quarterly Prudential Return must be determined in accordance with the recognition and measurement principles specified by International Financial Reporting Standards.
October 2010BR-1.2.4
For the purpose of reporting requirements under this Section, the quarter end of a
licensee must be a 3-month period ending on 31 March, 30 June, 30 September or 31 December.October 2010