Financial Reporting Valuations

---

Our valuations for financial reporting purposes are completed in accordance with the following Australian and international Standards:

• AASB 3 – Business Combinations;
• AASB 5 – Non-Current Assets Held For Sale and Discontinued Operations;
• AASB 13 – Fair Value Measurement;
• AASB 116 – Property Plant and Equipment;
• AASB 117 – Leases;
• AASB 136 – Impairment of Assets;
• WA- Local Government Operation Guidelines (DLGSC);
• International Valuation Standards (IVS)