• 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 2010

    • BR-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