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5. A value shall be ascribed to assets of each description which shall be an amount determined in accordance with the provisions of Part IV of these Regulations or, where the assets are of a description for the valuation of which no provision is made in Part IV of these Regulations, an amount which would reasonably be paid by way of consideration for an immediate assignment or transfer of such assets. The amount by which the society is exposed to assets of each description shall be determined by adjusting the value of the assets in accordance with paragraphs 6 to 12 below.
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