The valuation shall be based on any information which is available at the valuation date and deemed relevant by the valuer, or the resolution authority where conducting a provisional valuation pursuant to Article 26(1) of Regulation (EU) 2021/23. In addition to the CCP’s financial statements, valuation reports, related audit reports and regulatory reporting over a period ending as close as possible to the valuation date, that relevant information may include the following:
the updated financial statements and regulatory reporting prepared by the CCP as close as possible to the valuation date;
an explanation of the rules, key methodologies, assumptions and judgements used by the CCP to prepare the financial statements and regulatory reporting;
data contained in the records of the CCP;
relevant market data;
conclusions drawn by the valuer from discussions with management and auditors;
where available, supervisory assessments of the CCP’s financial condition, including information acquired pursuant to Article 18(1), point (h), of Regulation (EU) 2021/23;
industry-wide assessments of asset quality, where relevant to the CCP’s assets, as well as stress test results;
valuations of peers, adjusted where and as appropriate to capture the CCP’s specific circumstances;
historical information, adjusted where and as appropriate to eliminate factors that are no longer relevant, and to incorporate other factors that did not affect the historical information; or
trend analyses, adjusted where and as appropriate to reflect the CCP’s specific circumstances.