Valuation Procedure

Source: SVS 04 Valuation Process

The valuation report will contain the following

Per IVS 106 Documentation and Reporting, the valuation report should at least contain the following items:

•  Agreed scope of the work
•  Assets and/or liabilities being valued
•  The identity of the valuer
•  Client
•  Intended use
•  Intended users, if applicable
•  Valuation currency(ies) used
•  Valuation date(s)
•  Basis/es of value adopted
• The valuation approach(es) adopted
•  Valuation method(s) or valuation model(s) applied
•  Sources and selection of significant data and inputs used
•  Significant environmental, social and governance factors used and considered
•  Significant or special assumptions, and/or limiting conditions
•  Findings of a specialist or service organisation
•  Value and rationale for valuation
•  IVS compliance statement
•  The date of the report (which may differ from the valuation date)

Source: IVS 106 Documentation and Reporting, International Valuation Standards 2025