Mention the contents of valuation report as required under Companies (Registered Valuers and Valuation) Rules, 2017.

As per the Companies (Registered Valuers & Valuation) Rules, 2017. The valuer shall, in his report, state the following:- Background information of the asset being valued. Purpose of the valuation and appointing authority. Identity of the Valuer and any other experts involved in the valuation. Disclosure of the Valuer's interest or conflict, if any. Date of appointment, valuation date and date of the valuation report. Inspections and/or investigations undertaken. Nature and sources of the information used or relied upon. Procedures adopted in carrying out valuation and valuation standards followed. Valuation methodology used. Restrictions on use of the valuation report, if any. Major factors that were taken into account during the valuation. Conclusion; and Caveats, limitation and disclaimers to the extent they explain or elucidate the limitations faced by Valuer, which shall not be for the purpose of limiting his responsibility for the valuation report.