professional valuation

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An assessment of the value of an asset (share, property, stock, etc.) in the balance sheet or prospectus of a company, by a person professionally qualified to give such a valuation. The professional qualification necessary will depend on the asset; for example, a qualified surveyor may be needed to value property, whereas unquoted shares might best be valued by a qualified accountant.

Subjects: Financial Institutions and Services — Accounting.

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