8.2.1. General provisions
(1) A Takaful Operator may:
(a) measure the value of an asset at less than the value determined in accordance with this Chapter; and
(b) measure the value of a liability at more than the value determined in accordance with this Chapter.
(2) However, if the AFSA directs a Takaful Operator to measure an asset or a liability in accordance with principles that differ from those specified in this Chapter, the Takaful Operator must measure such assets or liability in accordance with those principles as directed.