Valuation of Securities & Financial Assets by Registered Valuer
As per Section 247 of the Companies Act, 2013 Valuation of Property, Stocks, Shares, Debentures, securities & goodwill, or the net worth of a company by a Registered Valuer by an appointed committee which makes a true, impartial & fair value of Assets by considering the factors. When considering Assets, under Financial Assets consist of bank deposits, bonds, and stocks, mutual funds. These are usually more liquid than other tangible assets like land/buildings & are traded on Financial Markets. The Valuations of Assets means determining the fair value of the said financial asset. Intrinsic Value is the fundamental method in determining the fair value of the financial asset by determining future cash flows. Valuation may be of various instruments such as stocks, debentures, shares, and mutual funds. There are various steps to a Valuation by a Registered Valuer: 1) Gathering of Information: Obtaining Information from audited historical data & comp...