CIB 3.1.5 Intangible assets
(1) Intangible assets of a Captive Insurer include:
(a) goodwill;
(b) capitalised development costs;
(c) brand names;
(d) trademarks, patents and similar intellectual property rights; and
(e) licences.
(2) The amount of deduction for intangible assets must be based on the full balance sheet value of the assets.