Assets and liabilities other than Technical Provisions

PRA Rules

• Valuation 

Supervisory Statements

• Solvency II: consistency of UK generally accepted accounting principles with the Solvency II Directive (SS38/15)
• Solvency II: recognition of deferred tax (SS2/14)
• Solvency II: the treatment of pension scheme risk (SS5/15)

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)