Valuation of assets: asset management companies must value, document, and periodically review valuations before declaring net asset value quarterly.

Valuation of assets for infrastructure debt fund schemes must be carried out in good faith by the asset management company using appropriate valuation methods approved by trustees; the methods and supporting data must be documented and retained, periodically reviewed by trustees and the statutory auditor, and the valuation policy disclosed in the scheme information document. The net asset value of each scheme must be calculated and declared at least once each quarter.

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