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of <h1>Regulation mandates independent experienced valuers, sets annual/quarterly valuation timelines, filing rules and limits on valuer repeat engagements</h1> Regulation requires independent valuers with at least five years' infrastructure valuation experience and prohibits associates of the sponsor, manager or trustee from acting as valuer. Full valuations, including physical inspection and prescribed disclosures, must be done annually as at March 31 and submitted with annual results; publicly offered InvITs require half-yearly valuations as at September 30 and, where consolidated borrowings exceed 49%, quarterly valuations for June, September and December. Valuation reports must be filed promptly; a full valuation is required before unit issuances and for asset acquisitions/sales, with unilateral sales above 110% or below 90% of valuer value requiring unitholder approval. Valuers cannot value the same project more than four consecutive years or assets they handled in acquisition/disposal within the prior 12 months; material developments trigger expedited re-valuation.
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