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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Valuation requirements for SM REIT assets: annual comprehensive valuations and disclosure obligations to exchanges and holders.</h1> The regulation requires annual full comprehensive valuations of SM REIT scheme assets, independent valuers with minimum experience, physical inspection of each property, specified disclosures in reports, declaration of net asset value to stock exchanges based on the latest valuation and on material developments, prompt submission of reports to trustee, exchanges and unit holders, pre offer valuation not older than six months, rotation and cooling off restrictions on valuers, and mandatory valuation for acquisitions or disposals.

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