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