Section II: Valuation of assets

For the purposes of the second paragraph of article R. 343-9, the bodies whose price index forecasts constitute the reference for price index forecasts are: “The European Commission; “The Organisation for Economic Co-operation and Development (OECD).

I.- Pursuant to Article R. 343-11, the Autorité de contrôle prudentiel et de résolution may request that an expert appraisal be carried out to determine the value of all or part of the assets of undertakings, in particular buildings and shares in property companies belonging to them or on which they have granted a loan or mortgage, as well as forward financial instruments used by undertakings. The value resulting from…

For listed securities, the estimate provided for in Article R. 343-10 is made according to the same rules as those defined in article 121-6 of regulation no. 2015-11 of 26 November 2015 of the Autorité des normes comptables relating to the accounting framework for insurance undertakings, replacing the capital C by the value of the freehold at the lowest price on the day of the inventory and, for other investments,…