2014-01-01
The General Authority for Financial Supervision issued Decision No. (130) of 2014 to establish mandatory valuation guidelines for investment fund management service companies regarding unlisted assets and securities. The regulation requires periodic valuations at least every three months and mandates the engagement of independent financial advisors or licensed real estate appraisers for specific high-value or illiquid equity and real estate holdings. For standard listed securities, treasury bills, bonds, and certificates, the decision specifies valuation methodologies aligned with Egyptian Accounting Standards and prevailing market prices.