Technical Information Page(Guidance Notes) International Valuation Standards 2017 Australia and New Zealand Property Standards Framework Fundamentals Code of Ethics General Standards (000 Series) IVS 101 Scope of Work IVS 102 Investigations and Compliance IVS 103 Reporting Practice Standards Valuation for Compulsory Acquisitions (ANZPS 1) IVS 104 Bases of Value IVS 105 Valuation Approaches and Methods Assets Standards (200- 400 series) IVS 200 Businesses and Business Interests IVS 210 Intangible Assets IVS 300 Plant and Equipment Technical Information Page(Guidance Notes) ANZVGN 1 Valuation Procedures – Real Property ANZVGN 2 Valuation for Mortgage & Loan Security Purposes ANZVGN 3 Valuation for Mortgage & Loan Security Purposes (Forced Sale) ANZVGN 4 Valuation for Rating & Taxation ANZVGN 5 Valuation for Compulsory Acquisitions IVS 400 Real Property Interests IVS 410 Development Property IVS 500 Financial Instruments ANZVGN 6 Valuations of accommodation Hotels ANZVGN 7 Valuation of Partial Interests ANZVGN 8 Valuation for use in Offer Documents ANZVGN 9 Assessing Rental Value ANZVGN 10 Valuation of Agricultural Property ANZVGN 11 Valuation of Self Storage Facilities ANZVTIP 1 Retrospective Valuations ANZVTIP 2 Market Value of Property, Plant & Equipment in a Business ANZVTIP 3 Addressing the Concept of Forced Sale ANZVTIP 4 Valuations for Insurance Purposes NZVGN 1 Valuations for Financial Reporting (under review 2017) NZVGN 2 Valuations of Houses under Construction / New Houses NZVTIP 1 Goods & Services Tax (GST) in Property

Standard / Guidance Note / TIP Type of Valuation Standard / Guidance Note / TIP All IVS 101 Scope of Works IVS 102 Investigations and Compliance IVS 103 Reporting IVS 104 Bases of Value IVS 105 Valuation Approaches and Methods Finance Valuation IVS 400 Real Property Interests ANZVGN 1 Valuation Procedures – Real Property ANZVGN 2 Valuations for Mortgage & Loan Security May also reference asset class & Plant & Equipment Insurance ANZVGN 1 ANZVTIP 4 Valuations for Insurance Purposes Rental ANZVGN 9 Assessing Rental Value May also refer to asset type Financial Reporting NZVGN 1 Valuations for use in NZ Financial Reports Market Value Hotel IVS 200 Business and Business Assets IVS 300 Plant and Equipment ANZVGN 6 Valuation of Accommodation Hotel

IVS 102 Investigation and Compliance Review your Scope of Work to ensure compliance Review your report content to ensure compliance – there have been changes to the naming of General Standards and Asset Standards and new General Standards. The OLD IVS 300 and IVS 310 have been deleted. Old New IVS 101 Scope of Work IVS 102 Implementation IVS 102 Investigation and Compliance IVS 103 Reporting IVS 104 Bases of Value IVS 105 Valuation Approaches and Methods IVS 200 Business and Business Interests IVS 210 Intangible Assets IVS 220 Plant And Equipment IVS 300 Plant And Equipment IVS 230 Real Property Interests IVS 400 Real Property Interests IVS 233 Investment Property under Construction IVS 410 Development Property IVS 250 Financial Instruments IVS 500 Financial Instruments