(1) For the purposes of assessing whether shareholders and creditors would have received better treatment if the institution under resolution had entered into normal insolvency proceedings, including but not limited to for the purpose of Regulation 132, the resolution authority shall arrange for a valuation to be carried out by an independent person as soon as possible after the resolution action or actions have been effected.
(2) The valuation under paragraph (1) shall be distinct from the valuation carried out under Regulation 65 or 66.
(3) The valuation under paragraph (1) shall determine the following:
(a) the treatment that shareholders and creditors, or the deposit guarantee scheme, would have received if the institution under resolution had entered normal insolvency proceedings at the time when the decision referred to in Regulation 144 was taken;
(b) the actual treatment that shareholders and creditors have received in the resolution of the institution under resolution;
(c) whe
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