(a)

the updated financial statements and regulatory reporting prepared by the entity as close as possible to the valuation date;

(b)

an explanation of the key methodologies, assumptions and judgements used by the entity in order to prepare the financial statements and regulatory reporting;

(c)

data contained in the records of the entity;

(d)

relevant market data;

(e)

conclusions drawn by the valuer from discussion with management and auditors;

(f)

where available, supervisory assessments of the entity's financial condition, including information acquired pursuant to point (h) of Article 27(1) of Directive 2014/59/EU;

(g)

industry-wide assessments of asset quality, where relevant to the entity's assets, as well as stress test results;

(h)

valuations of peers, adequately adjusted to capture the entity's specific circumstances;

(i)

historical information, adequately adjusted to eliminate factors that are no longer relevant, and to incorporate other factors that did not affect the historical information; or

(j)

trend analyses, adequately adjusted to reflect the entity's specific circumstances.