Entire Section

  • TKO 10.2.1 TKO 10.2.1

    Where a valuation of assets is given in any document addressed to shareholders:

    (a) the document must include:
    (i) the opinion of the valuer; and
    (ii) a statement that the valuer has given and not withdrawn his consent to the publication of his valuation certificate;
    and
    (b) the valuation certificate must be made available for inspection in the manner described in TKO Rule 8.4.1, together with an associated report or schedule containing details of the aggregate valuation.

    Derived from DFSA RM23/2005 (Made 26th September 2005). [VER1/09-05]

    • TKO 10.2.1 Guidance

      Where the DFSA is satisfied that disclosure under TKO Rule 10.2.1(b) may be commercially disadvantageous to the entity concerned, it may modify these requirements so as to allow the report or schedule to appear in a summarised form. In certain cases, the DFSA may require any of these documents to be reproduced in full in a document sent to shareholders.


      Derived from DFSA RM23/2005 (Made 26th September 2005). [VER1/09-05]