Tuesday, 17 September 2013

Valuation of land using residual method

In Ibraco's circular to shareholders dated 17 September 2013 in relation to a property development in Bintulu, the valuation certificate on the development lands provided an example of land valuation adopting residual method. The formulas are as follows:

Residual land value when the proposed development is completed =
Gross Realisation (Development) Value (GRV/GDV) -
Total Development Cost (including finance cost) –
Developer’s profit

Current residual land value or market value =
Residual land value when the proposed development is completed x
present value factor over development period

See Ibraco's circular to shareholders dated 17 September 2013

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