basis of valuation

The basis of valuation was the rights' economic value in their existing use within the group's business.

The correct basis of valuation for tax purposes is the 'market value' as defined in the relevant statute.

Introduction The basis of valuation for tax purposes What are the assumptions derived from case law?

The consultation partner should be involved in the engagement at the outset and in appropriate circumstances the basis of valuation discussed and agreed in advance.

Dr. Rabinovitz assigned the sums to be given to different groups of women on the basis of valuations of past and prospective cases by three claims adjusters provided by Aetna.

The role is a controversial one, as the legislation specifies in some detail the basis of valuation, and shareholder action groups claim that the valuation basis has been designed to minimise the compensation due.

The property assets shown below were valued by independent professional valuers in the years shown on the basis of open market value for existing use or depreciated replacement cost whichever is considered the more appropriate basis of valuation.

In particular, there will be no change in treatment where the basis of valuation has been explicitly or implicitly agreed or accepted, or the view has reasonably been taken that there is no, or only negligible, benefit.

The plaintiffs argued that the auditors had to use a basis of valuation which was capable of producing a figure which represented the fair selling value of the shares, and that if that basis were challenged, the court could decide whether the basis was such a basis.