15.—(1) Any assets for which no provision is made in this Part shall be valued in accordance with generally accepted accounting principles.
(2) If, in the circumstances of a particular case, it appears that the value of any asset is of a lesser value than that determined in accordance with this Part, that lesser value shall be the value of the asset.
(3) Notwithstanding these Regulations, the Authority may assign such other value to any asset or type of assets as the Authority considers fit or require that any asset or type of assets be left out of account.
(4) Assets of any insurance fund established by an insurer under the Act shall not include —
(a)
assets comprised in the deposit made by the insurer under section 13 of the Act;
(b)
any amounts on account of goodwill; and
(c)
the benefit of development expenditure or similar items not realisable apart from the business or part thereof.