Valuation · The valuation · Element
The figure
The valuation itself, as a range.
The part
What it is
With the date, the currency and the entity it applies to, since group and subsidiary valuations differ and are confused.
A single point estimate should be accompanied by the range it sits in, or it will be quoted without one.
The smallest level
The attributes it carries
Each attribute is one of the framework’s shared types. What a date is, and how it is written, is defined once for the whole model — the note here says what it means in this particular place.