• PRU 3.10.6 PRU 3.10.6

    Except for the items referred to in Rule 3.10.5, an Authorised Person must not make any adjustments to remove from its Capital Resources unrealised gains or losses on its assets or liabilities measured at fair value.

    • Guidance

      An Authorised Person is expected to follow the guidance provided in respect of prudent valuation in Section 2.4 and in App2, in valuing all its assets measured at fair value while calculating its Capital Resources.