(a) To reflect 'good practice' industry standards;

(b) Wherever possible, to be based on multiple and independent price sources;

(c) Where unavoidable, valuations based on trader, broker or pricing models, input should be sufficiently tested and controlled, and declared, such that conflicts of interest are minimised;

(d) Procedures should be developed to identify stale prices or illiquid assets;

(e) The valuation of such assets should be performed by an expert in the asset class;

(f) Valuations should normally be undertaken at least on a monthly basis; and

(g) In the case of CIUs structured as B-REITs, the valuation must be undertaken at least annually.