Krediidiasutus on kohustatud pidevalt hindama oma varasid - finantspõhivara, nõudeid ja muid kapitalipaigutusi, ning kasutama nõuete sissenõudmiseks kõiki headele pangandustavadele ja seadustele vastavaid meetmeid.
... as regards technical reserves, including mathematical reserves, the same rules may be adopted as in the case of non-life insurance, namely, they must be localized in the country where activities are carried on and the rules of that country are to govern the methods of calculation, the determination of investment categories and the valuation of assets ...