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  3. VALUATIONS FOR TAX
  4. 527-000A VALUATIONS FOR TAX
  5. 529-000 UNQUOTED SHARES AND SECURITIES
  6. 531-000 The earnings basis

531-000 The earnings basis

Contents:

  • 531-000 The theory of capitalised earnings
  • 531-050 Maintainable earnings
  • 531-100 Adjustments to earnings
  • 531-150 The weighted average approach
  • 531-200 Converting earnings to a capital value

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