ABC Ltd is going through the report on valuation of assets/debts/property of company submitted by registered valuer. Discuss salient Contents of Summarized Valuation Report which must be invariably incorporated in valuat

Valuation Report preparation exercise is based on the observation, inspection, analysis, and calculation. Considering the shareholder's interest and the need for transparency and upholding corporate governance principles and after taking into view aspects of minority interest, transparency and corporate governance the Expert Group of Ministry of Corporate Affairs recommended that the following matters should compulsorily be covered in the Valuation Report, in a clear, unambiguous and non-misleading manner, consistent with the need to maintain confidentiality: Contents of summarised report are as under- Background Information Purpose of Valuation and Appointing Authority Identity of the valuer and any other experts involved in the valuation Disclosure of valuer Interest/Conflict, if any Date of Appointment, Valuation Date and Date of Report Sources of Information Procedures adopted in carrying out the Valuation Valuation Methodology Major Factors influencing the Valuation Conclusion Caveats, Limitations and Disclaimers.