CIB 6 VALUATION OF ASSETS AND LIABILITIES
- CIB 6.1 General provisions
- CIB 6.2 Classification of contracts
- CIB 6.3 Accounting standards and principles
- CIB 6.4 Adjustments to accounting values
- CIB 6.5 General requirements: methods of valuation and systems and controls
- CIB 6.6 General requirements: marking to market
- CIB 6.7 General requirements: independent price verification
- CIB 6.8 General requirements: valuation adjustments
- CIB 6.9 Recognition and measurement of Insurance Liabilities and establishment of technical provisions
- CIB 6.10 Recognition and measurement of insurance assets and incurred liabilities in respect of General Insurance
- CIB 6.11 Recognition and measurement of assets and incurred liabilities in respect of Long-Term Insurance
- CIB 6.12 Discount rates
- CIB 6.13 Transfer of risk by a Captive Insurer to an ISPV
- CIB 6.14 Recognition of reinsurance receivables