‹ Guidance PIN 5.1.3 › PIN 5.1.2 Subject to Rules 5.1.3, 5.1.4, 5.1.5 and 5.1.6, an Insurer must recognise and measure its assets and liabilities in accordance with so many of Rules 5.3, 5.4, 5.5 and 5.6 as may apply to the Insurer. ‹ Guidance PIN 5.1.3 ›