Valuation of assets
8.—(1)  Unless otherwise specified in this Part, a registered insurer shall value an asset of an insurance fund in accordance with the Accounting Standards.
(2)  The following items shall not be treated as assets of an insurance fund:
(a)assets comprised in the deposit made by the insurer under section 14 of the Act;
(b)intangible assets, including the goodwill of the insurer.