The book value of property assets held on the books of a trust are valued by directors valuation or by a valuer. You then subtract the debt and divide by the number of shares on issue and that is the NTA.
The book value you are referring to is cost less depreciation which is the old conservative way of holding property on a trusts books. A listed trust does not hold property on its balance sheet on that basis.
what is going onnnn??, page-46
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