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ADGM LEGAL FRAMEWORK

  • ABU DHABI GLOBAL MARKET
    • FEDERAL LAW NO (8) OF 2004
    • FEDERAL DECREE NO (15) OF 2013
    • CABINET RESOLUTION NO (4) OF 2013
    • CABINET RESOLUTION NO. 28 OF 2007
    • ABU DHABI LAW NO. (4) OF 2013
    • ABU DHABI LAW NO. (12) OF 2020
    • ADGM LEGAL FRAMEWORK
      • COMMERCIAL LEGISLATION
      • FSRA LEGISLATION
        • Regulations
        • Rules
          • Anti-Money Laundering and Sanctions Rules and Guidance (AML) [VER06.310321]
          • Captive Insurance Business Rules (CIB) [VER04.030220]
            • CIB 1 GENERAL PROVISIONS
            • CIB 2 GENERAL PRUDENTIAL RULES
            • CIB 3 ELIGIBLE CAPITAL
            • CIB 4 ADDITIONAL REQUIREMENTS FOR CELL COMPANIES
            • CIB 5 MANAGERIAL FUNCTIONS
            • CIB 6 VALUATION OF ASSETS AND LIABILITIES
              • CIB 6.1 General provisions
              • CIB 6.2 Classification of contracts
              • CIB 6.3 Accounting standards and principles
              • CIB 6.4 Adjustments to accounting values
              • CIB 6.5 General requirements: methods of valuation and systems and controls
              • CIB 6.6 General requirements: marking to market
                • CIB 6.6.1
                • CIB 6.6.2
                • CIB 6.6.3
                • CIB 6.6.4
              • CIB 6.7 General requirements: independent price verification
              • CIB 6.8 General requirements: valuation adjustments
              • CIB 6.9 Recognition and measurement of Insurance Liabilities and establishment of technical provisions
              • CIB 6.10 Recognition and measurement of insurance assets and incurred liabilities in respect of General Insurance
              • CIB 6.11 Recognition and measurement of assets and incurred liabilities in respect of Long-Term Insurance
              • CIB 6.12 Discount rates
              • CIB 6.13 Transfer of risk by a Captive Insurer to an ISPV
              • CIB 6.14 Recognition of reinsurance receivables
            • CIB 7 ACTUARIAL REPORTING
            • CIB 8 ADDITIONAL REQUIREMENTS FOR LONG-TERM INSURANCE BUSINESS
            • CIB 9 TRANSFER OF INSURANCE BUSINESS
            • CIB 10 CAPTIVE INSURERS IN RUN-OFF
          • Conduct of Business Rulebook (COBS) [VER11.080222]
          • Fees Rules (FEES) [VER13.270422]
          • Fund Passporting Rules (FP) [VER01.110319]
          • Fund Rules (FUNDS) [VER06.250521]
          • General Rulebook (GEN) [VER05.030220]
          • Glossary (GLO) [VER13.270422]
          • Islamic Finance Rules (IFR) [VER04.030220]
          • Market Infrastructure Rulebook (MIR) [VER05.240220]
          • Market Rules (MKT) [VER04.080222]
          • Prudential — Insurance Business (PIN) [VER04.270422]
          • Prudential — Investment, Insurance Intermediation and Banking Rules (PRU) [VER11.270422]
          • Rules of Market Conduct [VER02.210218]
          • Past Versions
        • Waivers and Modifications
      • ADGM COURTS LEGISLATION
      • ARBITRATION LEGISLATION
    • ADGM COURTS PROCEDURES
    • GUIDANCE & POLICY STATEMENTS
    • PUBLIC CONSULTATION PAPERS
    • NOTICES OF PUBLICATION
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  1. ABU DHABI GLOBAL MARKET
  2. ADGM LEGAL FRAMEWORK
  3. FSRA LEGISLATION
  4. Rules
  5. Captive Insurance Business Rules (CIB) [VER04.030220]
  6. CIB 6 VALUATION OF ASSETS AND LIABILITIES
  7. CIB 6.6 General requirements: marking to market
  8. CIB 6.6.4
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  Versions

 
  • Oct 21 2015 - Oct 20 2015
  • Oct 21 2015 - Oct 20 2015
  • Oct 21 2015
‹ CIB 6.6.3 CIB 6.7 General requirements: independent price verification ›

CIB 6.6.4

When marking to market, a Captive Insurer must use the more prudent side of bid/offer.

‹ CIB 6.6.3 CIB 6.7 General requirements: independent price verification ›
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