The valuer shall prepare a valuation report for the resolution authority which shall include 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 of how sensitive the valuation is to these choices;
((c))
an explanation, where feasible, of why the valuation differs from other relevant valuations, including the resolution valuations conducted in accordance with Regulation (EU) 2021/23 or other prudential or accounting valuations.