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🔗 Back to Summary. 🇫🇷 French Version: 2013R0345_FR.11. Open the PDF.
Article 10 – 1. ⬅️ | ➡️ Article 12 – 1.
Article 11 - 1.
Rules for the valuation of assets shall be laid down in the rules or instruments of incorporation of the qualifying venture capital fund and shall ensure a sound and transparent valuation process.
2.
The valuation procedures used shall ensure that the assets are valued properly and that the asset value is calculated at least annually.