Valuations may be required immediately prior to an event in the
company’s history that has an effect on the share price, for
example the profits have suddenly taken off or the company is
thinking of going to the market in the near future. (The notes on
flotation are at
SVM110120)
You should try and obtain all the information that you
consider is relevant and available. If you think there is something
you are not being told,
ask the agents. You may find that the company
requests a valuation just before the end of its accounting year. In
these situations
you will need to be on your guard so that you can
make an intelligent and informed view on the level of maintainable
profits.
| Additional Guidance: SVM150000 |
