TITLE I VALUATION AND RISK-BASED CAPTAL REQUIREMENTS (PILLAR I), ENHANCED GOVERNANCE (PILLARĀ II) AND INCREASED TRANPARENCY (PILLAR III)
CHAPTER II VALUATION OF ASSETS AND LIABILITIES
Article 7Valuation assumptions
Insurance and reinsurance undertakings shall value assets and liabilities based on the assumption that the undertaking will pursue its business as a going concern.