‹ 27.8 REFERENCES TO CONSENSUS FORECASTS RELATING TO ANOTHER PARTY TO THE OFFER PARAGRAPH 28 › ASSET VALUATIONS PARAGRAPH 28 28.1 VALUATIONS IN CONNECTION WITH A BID 28.2 INFORMATION TO BE INCLUDED 28.3 WHERE AN UPDATED VALUATION IS REQUIRED 28.4 OPINION AND CONSENT LETTERS Guidance Notes to Paragraph 28 ‹ 27.8 REFERENCES TO CONSENSUS FORECASTS RELATING TO ANOTHER PARTY TO THE OFFER PARAGRAPH 28 ›