{
  "url": "https://openlegislation.uk/eu-regulation-2018-344/article-6",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-344/article-6.json",
  "legislation": "eur/2018/344",
  "legislation_title": "Commission Delegated Regulation (EU) 2018/344 of 14 November 2017 supplementing Directive 2014/59/EU of the European Parliament and of the Council with regard to regulatory technical standards specifying the criteria relating to the methodologies for valuation of difference in treatment in resolution (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-344",
  "path": "article/6",
  "kind": "article",
  "number": "6",
  "heading": "Valuation report",
  "text": "The valuer shall prepare a valuation report to the resolution authority which shall include at least the following elements:\n(a) a summary of the valuation including a presentation of valuation ranges and sources of valuation uncertainty;\n(b) an explanation of the key methodologies and assumptions adopted, and how sensitive the valuation is to these choices;\n(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.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/344/article/6",
    "retrieved_at": "2026-11-01T14:44:14.239395+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}