REIT ASIAPAC MAGAZINE REITASIAPAC 1Q 2020 ISSUE | Page 20

REIT ASIAPAC S G X S TA N DA R D S I N THE SPOTLIGHT In January/February 2020 Singapore Exchange Regulation (SGX RegCo) undertook a public consultation on enhancements to the regulatory regime for property valuers and auditors. SGX RegCo is in essence seeking to improve valuation quality by putting in place stronger competency requirements, and by requiring more detailed Valuation Summary reports, with particular emphasis on disclosures surrounding income support which may underpin a value opinion. This follows high profile incidences where reports may not have been sufficiently clear on the valuation inputs, which can then lead to confusion and uncertainty amongst shareholders. Transparency is critical in valuation reports, especially within Summary sections where the full picture is not always easy to convey. IS STRONGER R EG U L AT I O N T H E ANSWER? “While valuation standards are a significant benefit, in isolation, they will not lead to significant improvements in valuation transparency. Standards should be supported by active regulation to ensure compliance and ensure that a high quality of valuation is maintained”. Monitoring could come at the regulator level through the scrutiny of summary reports that are submitted for listing purposes, or via Valuation Professional Organisations, through active monitoring of valuers, and not simply reactive monitoring as the result of a complaint. C A N VA LUAT I O N MANAGEMENT P L AY A PA RT ? Common in the U.S. and growing in Europe, Valuation/Appraisal Management is a service that serves to create an additional layer of scrutiny between the valuer and the end-user. Not only does this help ensure that the valuations have been carried out to a reasonable standard, but also ensures that independence between the parties is maintained by keeping a distinct separation between valuer and client. This assures the shareholders that threats to the valuer’s independence and objectivity have not occurred. Valuation/Appraisal Management also provides performance analysis of the assets, allowing ongoing, independent monitoring of the investment. Ultimately, Valuation Management provides addition surety of valuation quality in markets 20 with limited regulatory strength, as well as ensuring that valuation opinions are reasonable and reliable. MORE THAN JUST A NUMBER End-users need to realise the benefits that fully utilizing a valuer’s skillset can bring. A Valuation report, particularly when produced in full compliance with International Valuation Standards offers more than just a number to include in a set of accounts. Valuers should be viewed as a trusted advisor, able to provide significant insights into the assets. About the author: Stephen Williams is a Chartered Surveyor with over 20 years of real estate experience, having worked in the UK and across the Asia Pacific, with a focus on valuation. 21