Valuation Method. Highest.
Valuation Method. All Variations shall be valued in accordance with the following valuation methods:
(a) Where the varied work is of a similar character to, is executed under similar conditions as, and does not significantly change the quantity of the work described in the Contract Documents, the Rates for the Works as set out in the Contract shall be used for the valuation; or
(b) Where the varied work is of a similar character to the work described in the Contract Documents and/or is not executed under similar conditions and/or involves significant changes in the quantity of such work described in the Contract Documents, the Rates for the Works as set out in the Contract shall be basis for the valuation but with a fair allowance for any differences in conditions and/or changes in quantity; or
(c) Where paragraphs (a) and (b) above do not apply, then by valuation at fair market rates and prices; or
(d) Where none of the above methods is applicable or appropriate in the circumstances of that particular varied work, the valuation shall be based on Daywork rates and prices of necessary Plant, materials or goods, labour and any additional Construction Plant necessary for the execution of the varied work subject to the following:
Valuation Method. As a condition precedent to any right to any payment under this paragraph, the Contractor shall have received from the Superintending Officer an instruction and/or acceptance of quote authorising that the varied work be executed on Dayworkbasis.
Valuation Method. The methodology adopted in preparing the Independent Valuation Report was the market comparison approach. The market comparison approach considers transactions in the market for similar properties and directly compares the properties to be valued with the comparable properties transacted close to the valuation benchmark date. Comparable properties of similar location, quality and size are analyzed and adjusted against all the respective advantages and disadvantages of each property in order to arrive at a fair comparison of market value. The Target Property is the office premises and car parking spaces for a commercial office project, where there are many comparable sales cases (within the same supply and demand circle, same usage and adjacent areas) in the region similar to the Target Property, and the market transactions are active. Therefore, the market comparison method is adopted in this valuation.
Valuation Method. The valuation of the Properties under the Enterprise Annuity Funds shall be implemented in accordance with Accounting Standards for Business Enterprises No.10 – Enterprise Annuity Funds, Accounting Standards for Business Enterprises No.22 - Recognition and Measurement of Financial Instruments and relevant accounting standards as modified, and with reference to the provisions in Guidelines on the Financial Accounting Business of Securities Investment Funds.
Valuation Method. 8.4.1 Valuation of securities listed on a stock exchange
8.4.1.1 Securities listed on a stock exchange (including shares, warrants and funds) are valued at their closing prices on the valuation date. If they are not traded on the valuation date and no material changes in the economic environment have occurred since the most recent trading day, they are valued at the closing prices on the most recent trading day. If material changes in the economic environment have occurred since the most recent trading day, fair prices can be determined by adjusting the most recent market prices in reference of prevailing market prices of similar investment types and significant changes.
8.4.1.2 Bonds listed on a stock exchange which are traded at net prices are valued at their closing prices on the valuation date. If they are not traded on the valuation date and no material changes in the economic environment have occurred since the most recent trading day, they are valued at the closing prices on the most recent trading day. If material changes in the economic environment have occurred since the most recent trading day, fair prices can be determined by adjusting the most recent market prices in reference of prevailing market prices of similar investment types and significant changes.
8.4.1.3 Bonds listed on a stock exchange which are not traded at net prices are valued at the net prices based on closing prices on the valuation date reduced by any interest receivable in the closing prices. If they are not traded on the valuation date and no material changes in the economic environment have occurred since the most recent trading day, they are valued at the net prices based on closing prices on the most recent trading day reduced by any interest receivable in the closing prices. If material changes in the economic environment have occurred since the most recent trading day, fair prices can be determined by adjusting the most recent market prices in reference of prevailing market prices of similar investment types and significant changes.
8.4.1.4 For securities listed on a stock exchange for which there is no active market, their fair value shall be determined with appropriate valuation techniques. If it is difficult to reliably measure fair value with valuation techniques, they are valued at costs.
8.4.2 Valuation of securities which are not yet listed:
8.4.2.1 New shares by way of granting, transfer, allotment and public follow-up offering are valued at the market prices o...
Valuation Method. For purposes of determining "the value of the Company's issued and outstanding capital stock on the Valuation Date" within the meaning of the definition of Stock Appreciation Rights, the following valuation method shall be used:
(a) If the Valuation Date is the date referred to in subparagraph 3(c)(i), (ii) or (iii), then "the value of the company's issued and outstanding capital stock on the Valuation Date" shall be the book value of the Company at its immediately preceding fiscal year end. Book value is defined as the sum of the Company's retained earnings, its capital stock and its paid-in capital.
(b) If the Valuation Date is the date referred to in subparagraph 3(c)(iv), then "the value of the Company's issued and outstanding capital stock on the Valuation Date" shall be a sum determined by multiplying the fair market value of the consideration paid for each share of stock acquired by the new outside controlling entity or entities by the total number of shares of issued and outstanding capital stock of the Company on the Valuation Date.
Valuation Method. 4.1 Pursuant to Regulation 2004-01 of May 4, 2004 of the Accounting Regulatory Committee (Comité de la Réglementation Comptable), pertaining to the accounting treatment of mergers and related transactions, since the Absorbing Company controls the Absorbed Company on the Completion Date, the assets and liabilities of the Absorbed Company are contributed at their net book value as of December 31, 2007, based on Rivolam’s balance sheet as of that date (“Rivolam’s Balance Sheet”).
Valuation Method. The valuation and pricing of the Fund property will be in accordance with the prescribed rules and regulations. The following assets valuation on foreign investments will prevail until any rules and regulations are issued by the SECP. A security listed on a stock exchange shall be valued at its last sale price on such exchange on the date as of which it is Valued or, if such exchange is not open on such date, then at its last sale price on the next preceding date on which such exchange was open and, if no sale is reported for such date, the security shall be valued at an account not higher than the closing asked price nor lower than the dosing bid price. Where prices of securities are quoted/available on a dealer system/electronic board such as NASDAQ or Reuters the quoted price shall be used.
Valuation Method. In arriving at the appraised value of the Target Company, the Valuer considered the market approach, the income approach and the asset-based approach, and adopted both the asset-based approach and the income approach in the Valuation Report for the following reasons:
