Commission Delegated Regulation (EU) 2018/345 of 14 November 2017 supplementing D... (32018R0345)
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. )
- 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)
- 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
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