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: Explicitly state the purpose of the report and identify the intended users to ensure the level of detail is appropriate.

: Describe the approach used (e.g., Income-based or Market-based) and the rationale for selecting it. Download chcb cbv

: Members can download Practice Inspection Checklists to ensure all disclosure requirements are met. : Explicitly state the purpose of the report

: Provide a clear statement of the value reached based on the calculation procedures performed. Guidance on "Draft" Reports Download chcb cbv