Article 6
Valuation report
The valuer shall prepare a valuation report to the resolution authority which shall include at least the following elements:
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(a) |
a summary of the valuation including a presentation of valuation ranges and sources of valuation uncertainty; |
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(b) |
an explanation of the key methodologies and assumptions adopted, and how sensitive the valuation is to these choices; |
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(c) |
an explanation, where feasible, why the valuation differs from other relevant valuations, including the resolution valuations conducted in accordance with Commission Delegated Regulation (EU) 2018/345 or other regulatory or accounting valuations. |