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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>New Foreign Equity Valuation: Use OFBV Method for Unlisted Companies' Market Value, Automated in Reporting System</h1> The valuation guidelines for reporting foreign equity investment in unlisted companies involve using the OFBV method to determine the market value of equity capital. This value is calculated by multiplying the company's net worth by the percentage of non-resident equity holding for the current or previous year. The net worth is derived from the sum of paid-up equity, participating preference share capital, reserves, and surplus, minus accumulated losses. This calculation is automated in the online reporting system, so companies do not need to compute it separately.

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