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(ii) a statement that the valuer has given and not withdrawn his consent to the publication of his valuation certificate;
(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]