2. Resolution authorities that take resolution action on the basis of a provisional valuation shall ensure that a definitive valuation is carried out as soon as possible.
Those resolution authorities shall ensure that the definitive valuation referred to in the first subparagraph:
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(a)
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allows for full recognition of any losses of the entity referred to in Article 1(1), points (a) to (e), in its books;
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(b)
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informs a decision to write back creditors’ claims or to increase the value of the consideration paid, in accordance with paragraph 3.
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