All standalone NPV models should be fully documented. The documentation should address the methodology, the assumptions and the principles behind the choice of inputs.
7.4.2
For each valuation exercise deemed material, institutions should produce dedicated documentation at the time of the exercise in order to justify the model inputs. Institutions should provide the business rationale, the economic context and the background for such valuations in order to justify the choice of inputs. This is particularly relevant for facility rescheduling (or restructuring).