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?
