{
  "url": "https://openlegislation.uk/eu-regulation-2018-345/article-6",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-345/article-6.json",
  "legislation": "eur/2018/345",
  "legislation_title": "Commission Delegated Regulation (EU) 2018/345 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 methodology for assessing the value of assets and liabilities of institutions or entities (Text with EEA relevance)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-345",
  "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) except as provided in Article 36(9) of Directive 2014/59/EU, the information referred to in points (a) to (c) of Article 36(6) of that Directive;\n(b) except as provided in Article 36(9) of Directive 2014/59/EU, the information referred to in Article 36(8) of Directive 2014/59/EU;\n(c) the valuation of the liabilities arising from derivatives carried out in accordance with Commission Delegated Regulation (EU) 2016/1401;\n(d) a summary of the valuation including an explanation of best point estimate, value ranges and sources of valuation uncertainty;\n(e) an explanation of the key methodologies and assumptions used by the valuer when performing the valuation, how sensitive the valuation is to the choices of methodologies and assumptions and, where feasible, an explanation of how those methodologies and assumptions differ from those used for other relevant valuations including any preliminary resolution valuations;\n(f) any additional information which in the valuer's opinion would assist the resolution authority or competent authority for purposes of Article 36(1) to (11) of Directive 2014/59/EU.",
  "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/2018/345/article/6",
    "retrieved_at": "2026-11-01T14:44:14.204915+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."
}