European Commission 14 November 2017, 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. )

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European Union · · · Cited by 20 · 14-11-2017

CHAPTER I. GENERAL PROVISIONS
Article 1. Definitions
Article 2. General criteria
Article 3. Valuation date
Article 4. Sources of information
Article 5. Impact of group arrangements
Article 6. Valuation report
CHAPTER II. CRITERIA FOR THE VALUATION FOR THE PURPOSE OF ARTICLE 36(4)(a)
Article 7. General principles
Article 8. Areas requiring particular attention in the valuation
Article 9. Factors affecting the valuation
CHAPTER III. CRITERIA FOR THE VALUATION FOR THE PURPOSE OF ARTICLE 36(4)(b), (c), (d), (e), (f), (g) AND OF ARTICLE 36(9), SECOND SUBPARAGRAPH
Article 10. General principles
Article 11. Selection of the measurement basis
Article 12. Specific factors relating to the estimation and discounting of expected cash flows
Article 13. Methodology for calculating and including a buffer for additional losses
Article 14. Entry into force

9.3.2018

Official Journal of the European Union

L 67/8

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

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