Valuation Policy
Methodology, cadence, and independent verification of asset values.
Effective: January 1, 2026 · Reviewed annually by the Chief Compliance Officer
The Aukeo Valuation Policy governs the quarterly valuation process for every asset on the platform, applying documented methodology to stabilized income-producing property, in-progress conversions, and land or entitlement positions.
Methodology
Stabilized income-producing property is valued using a direct-capitalization or discounted-cash-flow method with market-supported inputs. In-progress conversions are valued at the greater of adjusted cost basis or the value supported by completion assumptions, with documented risk adjustments.
Cadence and governance
Valuations are prepared quarterly by the Finance team, reviewed by the Chief Financial Officer, and approved by the Valuation Committee. The Audit Committee receives quarterly valuation reports and any changes exceeding defined thresholds.
Independent verification
A third-party valuation provider performs an independent annual review on a rolling sample of assets. Working papers are provided to the auditor and to the LP Advisory Committee on request.
Questions regarding this policy may be directed to the Chief Compliance Officer at [email protected].