Land Valuation Timeline

(AIFMD L3 / Lux GAAP)

Executive Summary

This valuation timeline supports a projected fair value of $250 million for a 70-acre strategic infrastructure parcel, based on cost-to-recreate methodology, contribution to enterprise value, and site uniqueness. This is prepared in alignment with Lux GAAP and classified as a Level 3 fair value under AIFMD.

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Assemble Land & Project Docs

Parcel info, ownership, zoning status, site map, legal

Duration: 15–16 days

Verify Utility Infrastructure Access

Get confirmation of gas & power access from utility or engineer

Duration: 2.5–3.5 weeks

Confirm Rezoning Timeline

Get statement from city or zoning consultant

Duration: 16–19 days

Build Cost-to-Recreate Study

Estimate cost to replicate the site's infra elsewhere

Duration: 2.5–3.5 weeks

Complete Project DCF Valuation

Use future cash flows ($70M+) to derive total enterprise value

Duration: 17–19 days

Allocate Portion to Land Value

Use 15–25% of enterprise value to justify land valuation

Duration: 15 days

Write Auditor Memo

Summarize all methods, data sources, and assumptions

Duration: 17–19 days

Get Broker/Appraiser Support

Optional: Letter or BOV from qualified commercial appraiser

Duration: 2.5–3.5 weeks

Run Sensitivity Analysis

Stress test value if delays, cost overruns, or lower cash flow occur

Duration: 15–16 days

AIFMD Level 3 Classification: This valuation is based on unobservable inputs and internal modeling. It represents the best estimate of fair value under current market assumptions and is not derived from active market transactions.

Lux GAAP Compliance: This document uses prudently supported valuation techniques in accordance with Luxembourg Generally Accepted Accounting Principles. Methods include cost-to-recreate, enterprise value contribution, and engineering-driven strategic asset assessment.

Legal & Financial Disclaimer

This land valuation timeline and the accompanying fair value assessment are provided by AQS International Group BV and Patrimonio Merchant Bankers & Trust Co. (collectively, "the Firms") for informational and planning purposes only.

Indicative Valuation Only: The estimated fair value of $250 million is provided on an indicative basis and represents a preliminary assessment. This is not a formal appraisal, binding valuation opinion, or guarantee of market value.

Not Legal Opinion: This document does not constitute legal advice or a legal opinion of any kind. Consult qualified legal counsel for all legal questions.

Not Investment Advice: This document does not constitute investment advice, a solicitation, or recommendation to buy, sell, or hold any security or asset.