000 01507cab a2200445 4500
001 ABS52627
008 090401t1995 xxu||||| |||| 00| 0 eng d
035 _a(Sirsi) u87212
041 _aeng
245 _aValuation: relative values
260 _c1995
350 _a0
490 _aEuroProperty
_vMarch 1995, 6-8(3)
520 _aAs TEGOVOFA and the RICS seek clarification of the Companies Act 1985 (Insurance Companies Accounts) Regulations 1993, implementing EU Directive 91/647/EEC and containing a definition of how property assets should be valued, this article looks at the approach to valuation in Germany and accusations of overvaluation in the US.
650 _aANNUAL ACCOUNTS
650 _aASSET VALUATION
650 _aCOMPANIES ACT 1985 (INSURANCE COMPANIES ACCOUNTS) REGULATIONS 1993
650 _aDEFINITION
650 _aEU DIRECTIVES
650 _aEUROPE
650 _aEUROPEAN GROUP OF VALUERS OF FIXED ASSETS
650 _aGERMANY
650 _aIAVSC
650 _aINSURANCE UNDERTAKINGS
650 _aINTERNATIONAL ASSETS VALUATION STANDARDS COMMITTEE
650 _aMARKET VALUE
650 _aOPEN MARKET VALUE
650 _aPROPERTY ASSETS
650 _aPRUDENTIAL INSURANCE COMPANY
650 _aREITS
650 _aRICS
650 _aTEGOVOFA
650 _aUNITED STATES
650 _aVALUATION ISSUES
690 _aEUROPE-SINGLE MARKET
690 _aOVERSEAS
690 _aRATING AND VALUATION
942 _n0
948 _c04/03/1997
999 _c54994
_d54994