Detailed explanation
AMMC is the regulator overseeing Moroccan capital markets, including OPCI funds, listed real estate companies, and asset managers. It requires annual IFRS 13 fair value disclosures, methodology transparency, and valuation governance frameworks. AMMC has issued circulars on OPCI governance, risk management and valuation requirements.
Moroccan example
An OPCI prospectus approved by AMMC must disclose its valuation policy, frequency, methodology, and the independent RICS-regulated valuer(s) appointed.
Related terms
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