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Article 24 – Determination of the actual treatment of shareholders and creditors in resolution ⬅️ | ➡️ Article 26 – Entry into force
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.