(18)Market events can materially change the valuation of the assets of the ELTIF and thus affect the interests of investors. The valuation of the assets to be divested referred to in Article 21(2), point (c), of Regulation (EU) 2015/760 should therefore be carried out at a point in time that is sufficiently close to the beginning of the disposal of the assets. To avoid undue burdens for the ELTIF and to ensure a cost-effective functioning of the ELTIF, which benefits all investors in an ELTIF, an ELTIF that has already valued those assets in accordance with Directive 2011/61/EU at a moment in time that is sufficiently close to the beginning of the disposal of those assets should not be required to revalue those assets.