Valuation of real property and some types of interest related there for certain financial purposes

1.Mortgage credits or loans that take or will take part of the hedging portfolio of mortgage-backed securities issued by entities, developers and builders referred to in article 2 of Royal Decree 685/1982, dated 17 March, which develops certain aspects of Act 2/1981, dated 25 March, on the Regulation of the Mortgage Market.

2.Determination of fair value for the purposes stated in paragraph 4 of norm 2 on measurement and recognition, part 2 of the Accounting Plan for insurers and reinsurers, approved by Royal Decree 1317/2008, dated 24 July, and determination of the valuation of assets for the purposes stated in article 68 of Act 20/2015, dated 14 July, on the regulation, supervision and solvency of insurers and reinsurers.

3.Determination of the net assets of real estate collective investment institutions regulated under Royal Decree 1309/2005, dated 4 November, which incorporates the Regulation of Act 35/2003, dated 4 November, on Collective Investment Institutions.

4.Determination of the real estate assets of pension funds regulated under Royal Decree 304/2004, dated 20 December, which approves the regulation of pension plans and funds.