Valuation Reporting

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Valuation Reporting

We offer fair market valuation service on Dutch Residential mortgages portfolios, in accordance with IFRS 13, using loan level data provided by the originators.


IFRS 13

IFRS 13 does not specify a detailed approach to use for valuing assets and therefore there is no market standard for the valuation of mortgages. The market value is the price that a knowledgeable and willing seller and buyer would agree in an orderly arm's length transaction at the reference date. IFRS 13 essentially requires that such market participants would follow the aforementioned approach in valuation and use it as a basis to agree on the transaction price.


Our Valuation Framework

Our valuation method aims to meet both IFRS and prudential requirements. We take into consideration: amortization types, time to interest reset, NHG guarantees, current loan to values and product specific options (caps/floor) including the option of the borrower to prepay without penalty. The calibrated risk parameters we propose are sensitive to borrower and loan characteristics as well as conditional upon forward-looking macroeconomic scenarios. That means that the valuation can be conditional on the economic forecast. We can offer the valuation on an annual, quarterly, monthly and even on a daily basis.


We would welcome the opportunity to discuss your requirements and see how we can assist, please email jeroen.batema@os-is.com or contact him on +31 70 32 60 370.