Article 12U.K.Valuation methods for goodwill and intangible assets
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.