+9.3 Valuation methodology
---+9.3.1 General considerations
------+203. Credit institutions should have defined collateral valuation approaches for each collateral …
------+204. All immovable property collateral should be valued on the basis of market value or mortgage …
------+205. For movable property, credit institutions should, in accordance with the requirements of …
------+206. For movable property, credit institutions should, in accordance with the requirements of …
------+207. Overall valuations based only on the discounted replacement cost should not be used. For …
------+208. Property collateral should be valued in accordance with applicable international, European and …
---+9.3.2 Expected future cash flow
------+209. Credit institutions should estimate discounted cash flow in a prudential manner and in line …
------+210. Calculation of discounted cash flow should take into account cases where: a) the operating …
------+211. When the estimation is based on the assumption that the operating cash flow of the borrower …
------+212. When the estimation is based on the assumption that the operating cash flow of the borrower …
------+213. In addition to the above liquidation costs, a market price discount, if appropriate, should be …
------+214. The property price at the time of liquidation should take into account current and expected …
------+215. Time-to-sale considerations in connection with the disposal of mortgaged properties should …
------+216. The execution of collateral may include both consensual and non-consensual (forced) …
------+217. The liquidation cost discount should reflect the manner of collateral execution, i.e. whether …
------+218. The market price discount should reflect the liquidity of the market and the liquidation …
------+219. Credit institutions should apply adequate market price discounts for the purposes of IFRS 9 …
------+220. All credit institutions should develop their own liquidation cost and market price discount …

9.3 Valuation methodology

9.3 Valuation methodology

1. Forbhreathnú

,
9.3.1 General considerations

9.3.1 General considerations
9.3.2 Expected future cash flow

9.3.2 Expected future cash flow

1.1 Tagairtí

1.2 Ceanglais aitheanta

1.3 Caighdeáin ghaolmhara

2. Ceanglais aitheanta

Ceanglais

3. Caighdeáin ghaolmhara

Caighdeáin
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