An issuer or offeror required to obtain a formal valuation for a transaction shall include in the disclosure document for the transaction
(a) a statement that the valuator has been determined to be qualified and independent,
(b) a description of any past, present or anticipated relationship between the valuator and the issuer or an interested party that may be relevant to a perception of lack of independence,
(c) a description of the compensation paid or to be paid to the valuator,
(d) a description of any other factors relevant to a perceived lack of independence of the valuator,
(e) the basis for determining that the valuator is qualified, and
(f) the basis for determining that the valuator is independent, despite any perceived lack of independence, having regard to the amount of the compensation and any factors referred to in paragraphs (b) and (d).