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8.2. Recognition and measurement of assets and liabilities
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LEGAL ENTITIES LEGISLATION
FINANCIAL SERVICES LEGISLATION
REGULATIONS
RULES
GENERAL RULES
CONDUCT OF BUSINESS RULES
ANTI-MONEY LAUNDERING AND COUNTER-TERRORIST FINANCING AND SANCTIONS RULES
COLLECTIVE INVESTMENT SCHEME RULES
AUTHORISED MARKET INSTITUTION RULES
MARKET RULES
RECOGNITION RULES
DEMATERIALISED INVESTMENT RULES
RULES FOR PRE-IPO LISTINGS
SOVEREIGN BONDS RULES
BANKING BUSINESS PRUDENTIAL RULES
PRUDENTIAL RULES FOR INVESTMENT FIRMS
PRUDENTIAL RULES FOR INSURANCE INTERMEDIARIES
INSURANCE AND REINSURANCE PRUDENTIAL RULES
1. General provisions
2. Systems and Controls
3. Risk Management Strategy
4. Own Risk and Solvency Assessment (ORSA)
5. Capital adequacy requirements
6. Investment
7. Segregation of Long-Term Insurance assets and liabilities
8. Valuation
8.1. Matching assets and liabilities
8.2. Recognition and measurement of assets and liabilities
8.2.1. General provisions
8.2.2. Basis of accounting
8.2.3. Methods and assumptions that may be used
8.2.4. Changes in methods and assumptions on which valuations depend
8.2.5. Actuarial principles
8.2.6. Derecognising liabilities
8.2.7. Discount rate
8.2.8. Valuation of expected future payments
8.2.9. Valuation of expected future receipts
8.3. Treatment of particular assets and liabilities - General Insurance Business
8.4. Treatment of particular assets and liabilities - Long-Term Insurance
9. Actuarial reporting
10. Insurers that are members of Groups
11. Transfer of insurance business
12. Insurers in run-off
13. Prudential returns
14. Captive Insurers
SCHEDULE 1. Categories of General Insurance
SCHEDULE 2 Categories of Long-Term Insurance
SCHEDULE 3. Calculation of Eligible capital
SCHEDULE 4. Calculation of Minimum Capital Requirement (MCR)
SCHEDULE 5. Calculation of Prescribed Capital Requirement (PCR)
SCHEDULE 6. Prudential returns by Insurers
WORKING SCHEDULE 1 - List of Defined Terms for PINS and associated rulebooks
ISLAMIC BANKING BUSINESS PRUDENTIAL RULES
ISLAMIC FINANCE RULES
TAKAFUL AND RETAKAFUL PRUDENTIAL RULES
REPRESENTATIVE OFFICE RULES
AIFC AUDITOR RULES
AIFC Financial Technology Rules
COOPERATION AND EXCHANGE OF INFORMATION RULES
TERMS AND PROCEDURE FOR CURRENCY TRANSACTIONS
FINANCIAL SERVICES EXEMPT FROM CORPORATE TAX
GLOSSARY
FEES RULES
RULES ON CURRENCY REGULATION AND PROVISION OF INFORMATION ON CURRENCY TRANSACTIONS IN THE AIFC
RULES ON THE SUBSTANTIAL PRESENCE OF THE AIFC PARTICIPANTS APPLYING TAX EXEMPTIONS FOR THE PAYMENT OF CIT, VAT
MULTILATERAL AND ORGANISED TRADING FACILITIES RULES
AIFC RECOVERY AND RESOLUTION RULES
AIFC RULES ON DIGITAL ASSET ACTIVITIES
RULES AND MECHANISMS OF COOPERATION OF UNBACKED DIGITAL ASSET EXCHANGES AND/OR CENTRE PARTICIPANTS AUTHORIZED TO CARRY OUT DIGITAL ASSETS-RELATED ACTIVITIES WITH SECOND-TIER BANK OF THE REPUBLIC OF KAZAKHSTAN
POLICIES AND POLICY STATEMENTS
NOTICES
GUIDANCE
TEMPLATE
CONSULTATION PAPERS
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8.1.3. Projecting cash flows - Long-Term Insurance Business
8.2.1. General provisions
8.2.1. General provisions
8.2.2. Basis of accounting
8.2.3. Methods and assumptions that may be used
8.2.4. Changes in methods and assumptions on which valuations depend
8.2.5. Actuarial principles
8.2.6. Derecognising liabilities
8.2.7. Discount rate
8.2.8. Valuation of expected future payments
8.2.9. Valuation of expected future receipts