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Extract from the latest spec for C0150 (Valuation Method) of S.06.02:

Identify the valuation method used when valuing assets. One of the options in the following closed list shall be used:

1 — quoted market price in active markets for the same assets

2 — quoted market price in active markets for similar assets

3 — alternative valuation methods

4 — adjusted equity methods (applicable for the valuation of participations)

5 — IFRS equity methods (applicable for the valuation of participations)

6 — Market valuation according to Article 9(4) of Delegated Regulation (EU) 2015/35

My question is - which value applies to cash holdings / CIC category 7?

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