Chapter 8 Valuation of and Information on Properties
- Definitions
- Requirements for an applicant
- Requirements for an issuer
- Valuation report requirements
- Disclosure of legal opinion to valuer
-
Valuations of properties situated outside Hong Kong
- Additional provisions (8.10-8.11)
- Specific provisions with respect to PRC properties (8.12-8.17)
- Joint venture interests in PRC properties (8.18-8.19)
- Contents of valuation report (8.20-8.21)
- Income or profit method of valuation (8.22)
- Valuation by residual method (8.23-8.25)
- Accountancy treatment (8.26)
- Notifiable transactions (8.27)
- Connected transactions (8.28)
- Date and cost of original acquisition (8.29)
- Effective date
- Independence of valuer
- Qualifications of valuer
- Other valuation reports
- Exchange rates
- General disclosure