UK legislation
- Valuation of assets and liabilities - Commission Delegated Regulation (EU) 2015/35 (Title I, Chapter II)
Other relevant material
Guidelines originally issued by European Supervisory Authorities should be read in conjunction with "Interpretation of EU Guidelines and Recommendations: Bank of England and PRA approach after the UK’s withdrawal from the EU" (Statement of Policy)
- Guidelines on recognition and valuation of assets and liabilities other than technical provisions (EIOPA-BoS-15/113)