: Disclose all major assumptions and limiting conditions that could materially affect the conclusion.
: List the specific information, documents, and management representations relied upon during the valuation.
: Describe the approach used (e.g., Income-based or Market-based) and the rationale for selecting it. Download chcb cbv
: A statement that the purpose of the draft is to obtain comments on errors or omissions. Resources for Members
: Provide a clear statement of the value reached based on the calculation procedures performed. Guidance on "Draft" Reports : Disclose all major assumptions and limiting conditions
: A clear statement that the document is a draft and subject to further analysis and correction.
: You can find the latest proposed revisions and the final 2026 standards on the CBV Institute Exposure Drafts page . : A statement that the purpose of the
: Define the standard being used (e.g., Fair Market Value).