TMA-2.10.2
Valuation of assets documents provided by the
(a) The professional qualifications and address of the independent valuer;
(b) The basis of valuation;
(c) The opinion of the independent valuer supporting the valuation;
(d) The effective date at which the assets were valued. If a valuation is not current, the valuer must state that a current valuation would not be materially different and if this statement cannot be made, the valuation must be updated;
(e) A statement with the consent of the valuer that he has given and not withdrawn his consent to the use of his valuation report.