IHTM18025 - PC&S share checks: unlisted stocks and shares

PC&S will check all schedules for holdings where no price is given (This text has been withheld because of exemptions in the Freedom of Information Act 2000) They will check these holdings against SEDOL (IHTM18092) and the “negligible value” list provided by Shares and Asset Valuation (IHTM18141) and will

• advise if you can accept the nil value, or
• flag them “Val 70” if they are not listed. Refer these holdings to Shares and Asset Valuation on form Val70 (IHTM18151).

There are separate instructions for the valuation of unlisted securities in listed companies(IHTM18280).

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)