The valuer shall prepare a valuation report to the resolution authority which shall include at least the following elements:
((a))
a summary of the valuation including a presentation of valuation ranges and sources of valuation uncertainty;
((b))
an explanation of the key methodologies and assumptions adopted, and how sensitive the valuation is to these choices;
((c))
an explanation, where feasible, why the valuation differs from other relevant valuations, including the resolution valuations conducted in accordance with Commission Delegated Regulation (EU) 2018/345 or other regulatory or accounting valuations.