Section I: General provisions on the valuation of the prudential balance sheet

The methods and assumptions to be used when valuing prudential assets and liabilities are defined in Articles 7 to 16 of Commission Delegated Regulation (EU) 2015/35 of 10 October 2014. An Order of the Minister responsible for the economy specifies the application of the materiality principle and the methods for recognising and valuing prudential assets and liabilities relating to employee benefits, share-based payments, deferred tax and forward financial instruments.