the methods and assumptions to be used where quoted market prices are either not available or where international accounting standards as adopted by the Commission in accordance with Regulation (EC) No 1606/2002 are either temporarily or permanently inconsistent with the valuation approach of assets and liabilities as laid down in paragraphs 1 and 2;
La détermination de la courbe des taux d'intérêt sans risque pertinents visée à l'article 77, paragraphe 2, fait usage des informations tirées d'instruments financiers pertinents et reste cohérente avec elles.