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Article number: 12
Insurance and reinsurance undertakings shall value the following assets at zero:
1. goodwill;
2. intangible assets other than goodwill, unless the intangible asset can be sold separately and the insurance and reinsurance undertaking can demonstrate that there is a value for the same or similar assets that has been derived in accordance with Article 10(2), in which case the asset shall be valued in accordance with Article 10.
Metadata
RULEBOOK TOPIC: CHAPTER II - Valuation of assets and liabilities
RULEBOOK CATEGORY: DELEGATED REGULATION (EU) 2015/35
Last update on: 03 May 2021