Where alternative valuation methods in accordance with Article 10(5) are used, insurance and reinsurance undertakings shall:
((a))(a) identify the assets and liabilities to which that valuation approach applies;
((b))(b) justify the use of that valuation approach for the assets and liabilities referred to in point (a);
((c))(c) document the assumptions underlying that valuation approach;
((d))(d) assess the valuation uncertainty of the assets and liabilities referred to in point (a);
((e))(e) regularly compare the adequacy of the valuation of the assets and liabilities referred to in point (a) against experience.