‹ CIB 6.2.1 CIB 6.3 Accounting standards and principles › CIB 6.2.2 Where a contract relates to more than one Class of Business, the Captive Insurer must record separately the portions of the contract that relate to each Class of Business, except that immaterial portions need not be separately recorded. ‹ CIB 6.2.1 CIB 6.3 Accounting standards and principles ›