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Companies (1986 Order) (Insurance Companies Accounts) Regulations (Northern Ireland) 1994
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- 1994 No. 428
- SCHEDULE 1
- Part 1
- CHAPTER II
- Section B
- Valuation of assets: general
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Valuation of assets: general
22.—(1) Subject to paragraph 24, investments falling to be included under Assets item C (investments) shall be included at their current value calculated in accordance with paragraphs 25 and 26.
(2) Investments falling to be included under Assets item D (assets held to cover linked liabilities) shall be shown at their current value calculated in accordance with paragraphs 25 and 26.
23.—(1) Intangible assets other than goodwill may be shown at their current cost.
(2) Assets falling to be included under Assets items F.I (tangible assets) and F.IV (own shares) in the balance sheet format may be shown at their current value calculated in accordance with paragraphs 25 and 26 or at their current cost.
(3) Assets falling to be included under Assets item F.II (stocks) maybe shown at current cost.
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