Mandatory minimum disclosures in full valuation report
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....ong with details of registration under the Companies Act, 2013 b. all material details in relation to the basis of valuation c. Description and explanation of the valuation methodologies adopted including assumptions used, justification of the assumptions, explanation of the rationale for choosing the particular valuation method if more than one method is or could have been adopted, etc d....
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....ssumptions vii. Method used for valuation viii. Valuation standards adopted ix. Extent of valuer's investigations and nature and source of data to be relied upon x. Purchase price of the project by the InvIT(for existing projects of the InvIT) xi. Valuation of the project in the previous 3 years; (for existing projects of the InvIT) xii. De....
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....umed factors while calculating the valuation such as discounting rate, tenure etc.] g. any other matters which may affect the project or its value h. a declaration by the valuer that i. the valuer is competent to undertake the valuation ii. the valuer is independent and has prepared the report on a fair and unbiased basis iii. the valuer has valued the projects bas....


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