Article 25
Valuation report
The valuer shall prepare a valuation report for the resolution authority which shall include the following elements:
(a) |
a summary of the valuation, including a presentation of valuation ranges and sources of valuation uncertainty; |
(b) |
an explanation of the key methodologies and assumptions adopted and of how sensitive the valuation is to these choices; |
(c) |
an explanation, where feasible, of why the valuation differs from other relevant valuations, including the resolution valuations conducted in accordance with Regulation (EU) 2021/23 or other prudential or accounting valuations. |