Listing Rules and Guidance: Contents


 
 

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14.27
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For the purpose of rule 14.26:

(1) the value of an entity's total assets is the higher of:
(a) the book value of the entity's total assets attributable to the entity's capital as disclosed in its accounts; and
(b) the book value referred to in rule 14.27(1)(a) adjusted for the latest published valuation of the entity's assets if such valuation is published after the issue of its accounts; and

Note: This will normally apply to a valuation of assets such as properties, vessels and aircraft.
(2) the value of an entity's profits and revenue is the profits and revenue attributable to the entity's capital as disclosed in its accounts.