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titleKey Points
  • Equity investment: With infrastructure companies, 'equity' must should include shareholder-provided debt or quasi-equity.
  • Debt Investment: Term Senior term loans and bonds are the only most relevant infrastructure debt instruments to consider

The unit of account (UoA) is the level of aggregation at which an asset is recognised for the purpose of the valuation exercise, that is, whether assets are valued in aggregate or at the individual-instrument level.