Asset valuation for investment trusts requires periodic reviews, offering disclosures, transaction safeguards, material-event reassessments, and valuer independence.

Investment Trusts must obtain annual and half-yearly asset valuations, with quarterly valuations for InvITs exceeding the prescribed borrowing and deferred-payment threshold. Listed InvITs must submit valuation reports to recognised stock exchanges. Public unit issues generally require a current full valuation included in the offer document. Asset purchases or sales departing beyond prescribed margins from assessed value require unit holder approval. Material developments affecting value require prompt revaluation and disclosure. Valuers are restricted from valuing assets connected with their recent acquisition or disposal involvement.

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