| Chapter |  | Revised Date | 
|  | About this Document |  | 
|  | Background |  | 
|  | NZIF Forest Valuation working party |  | 
|  | Part A - Background Issues
 |  | 
| A1 | Purposes of Forest Valuation | August 2020 | 
| A2 | What is Value? | May 1999 | 
| A3 | Method of Forest Valuation | May 1999 | 
| A4 | Discount Rate | August 2020 | 
| A5 | Taxation | July 2024 | 
| A6 | Funding and Ownership Structure | July 2024 | 
| A7 | The Nature of the NZ Market for forests | July 2024 | 
|  | 
 Part B - Physical Description Standards |  | 
| B1 | Description of Land | August 2020 | 
| B2 | Forest Area | August 2020 | 
| B3 | Stand History | August 2020 | 
| B4 | Aggregation of Tree Crop Areas | August 2020 | 
| B5 | Yield Estimation | August 2020 | 
|  | 
 Part B - Financial Description Standards |  | 
| B6 | Value of Land | May 1999 | 
| B7 | Costs | August 2020 | 
| B8 | Prices | August 2020 | 
| B9 | Contingencies | July 2024 | 
| B10 | Discount Rate | August 2020 | 
| B11 | Taxation Effects | July 2024 | 
| B12 | Forest Valuation Method | August 2020 | 
| B13 | Change in Value over time | July 2024 | 
| B14 | Valuation for Insurance Cover, Compulsory Sale and Compensation | July 2024 | 
|  | 
 Part C - Presentation Standards |  | 
| C1 | Sources and References | July 2024 | 
| C2 | Presentations and Limitations | July 2024 | 
|  | 
 Part D - Valuation Checklist |  | 
| D1 | Preface to Part D | February 2025 | 
| D2 | Introduction | February 2025 | 
| D3 | Forest Valuation Method | February 2025 | 
| D4 | Forest Description | February 2025 | 
| D5 | Contingencies | February 2025 | 
| D6 | Values | February 2025 | 
| D7 | Presentation Issues | February 2025 | 
|  | 
 Part E - Glossaries |  | 
| E1 | Glossary of Forestry Terms | July 2024 | 
| E2 | Glossary of Forestry Economic Terms | July 2024 | 
| E3 | Glossary of Symbols Commonly used in Forestry | July 2024 | 
|  |  |  | 
| Appendix | Schedule of Relevant Court Cases |  |