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Regulation (EU) No 345/2013 of the European Parliament and of the Council of 17 April 2013 on European venture capital funds Text with EEA relevance article 11 CELEX: 02013R0345-20240109 1. Rules for the valuation of assets shall be laid down in the rules or instruments of incorporation of the qualifying venture capital fund and shall ensure a sound and transparent valuation process. 2. The valuation procedures used shall ensure that the assets are valued properly and that the asset value is calculated at least annually. |