TKO 9.4.2

When income from land and buildings is a material element in a profit forecast, that part of the forecast must be examined and reported on by an independent external valuer. This Rule does not apply where the income is virtually certain, for example, known rents receivable under existing leases.

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