{"id":20607,"date":"2026-07-07T08:42:55","date_gmt":"2026-07-07T03:12:55","guid":{"rendered":"https:\/\/www.naavi.org\/wp\/?p=20607"},"modified":"2026-07-07T09:07:32","modified_gmt":"2026-07-07T03:37:32","slug":"the-data-valuation-policy-under-dgpsi","status":"publish","type":"post","link":"https:\/\/www.naavi.org\/wp\/the-data-valuation-policy-under-dgpsi\/","title":{"rendered":"The Data Valuation Policy under DGPSI"},"content":{"rendered":"<p style=\"text-align: justify;\">(This is in continuation of the previous article on Evolution of <a href=\"https:\/\/www.naavi.org\/wp\/the-evolving-landscape-of-data-valuation\/\" target=\"_blank\" rel=\"noopener\">Data Valuation in India<\/a>)<\/p>\n<p><a href=\"https:\/\/www.naavi.org\/wp\/wp-content\/uploads\/2026\/07\/Personal_Data_Valuation_Framework_India-scaled.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-20611\" src=\"https:\/\/www.naavi.org\/wp\/wp-content\/uploads\/2026\/07\/Personal_Data_Valuation_Framework_India-1024x572.png\" alt=\"\" width=\"640\" height=\"358\" srcset=\"https:\/\/www.naavi.org\/wp\/wp-content\/uploads\/2026\/07\/Personal_Data_Valuation_Framework_India-1024x572.png 1024w, https:\/\/www.naavi.org\/wp\/wp-content\/uploads\/2026\/07\/Personal_Data_Valuation_Framework_India-300x167.png 300w, https:\/\/www.naavi.org\/wp\/wp-content\/uploads\/2026\/07\/Personal_Data_Valuation_Framework_India-768x429.png 768w, https:\/\/www.naavi.org\/wp\/wp-content\/uploads\/2026\/07\/Personal_Data_Valuation_Framework_India-1536x857.png 1536w, https:\/\/www.naavi.org\/wp\/wp-content\/uploads\/2026\/07\/Personal_Data_Valuation_Framework_India-2048x1143.png 2048w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/a><\/p>\n<p style=\"text-align: justify;\">DGPSI Full version has indicated a model implementation specification which states<\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><em>&#8220;Organization shall establish an appropriate policy to recognize the financial value of data and assign a notional financial value to each data set and bring appropriate visibility to the value of personal data assets managed by the organization to the relevant stakeholders.&#8221;<\/em><\/p>\n<p style=\"text-align: justify;\">So far this has remained a suggestion which is more to indicate the auditee that they need to move in this direction. But with CAG guidelines for PSU auditors, the time has come to expand this MIS into a draft policy.<\/p>\n<p style=\"text-align: justify;\">A tentative attempt is made in this direction to present a draft policy here for further discussion.<\/p>\n<p><a href=\"https:\/\/naavi.org\/uploads_wp\/2026\/RECOMMENDED%20DRAFT%20Data%20Valuation%20policy.pdf\" target=\"_blank\" rel=\"noopener\">Copy of draft policy<\/a><\/p>\n<p style=\"text-align: justify;\">This draft policy takes into account Naavi&#8217;s Theory of Data and Data Valuation Standard of India as supporting documents.<\/p>\n<p style=\"text-align: justify;\">This is work in progress and Comments are welcome.<\/p>\n<p style=\"text-align: justify;\">We can discuss this during our Chennai Seminar on July 17th 2026.<\/p>\n<p><strong>Quote:<\/strong><\/p>\n<div class=\"container\">\n<div id=\"model-response-message-contentr_702eb87120c5514d\" class=\"markdown markdown-main-panel enable-luminous-fast-follows enable-updated-hr-color stronger tutor-markdown-rendering\" dir=\"ltr\" aria-busy=\"false\" aria-live=\"off\">\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"4\"><span style=\"font-size: 10pt;\"><b data-path-to-node=\"4\" data-index-in-node=\"0\">Applicability:<\/b> All business units, data repositories, and processing operations handling Personal Data.<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"5\"><span style=\"font-size: 10pt;\"><b data-path-to-node=\"5\" data-index-in-node=\"0\">Framework Alignment:<\/b> DGPSI Model Implementation Specification 9 (MIS-9) &amp; Data Valuation Standard of India (DVSI)<\/span><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"7\"><span style=\"font-size: 10pt;\">1. Purpose &amp; Objective<\/span><\/h3>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"8\"><span style=\"font-size: 10pt;\">In accordance with Model Implementation Specification 9 (MIS-9) of the Data Governance and Protection Standard of India (DGPSI) framework, this policy outlines a structured, techno-legal mechanism to recognize, compute, and track the financial value of personal data assets under management.<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"9\"><span style=\"font-size: 10pt;\">By assigning a notional financial value to internal personal datasets, this organization aims to:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\" data-path-to-node=\"10\">\n<li>\n<p data-path-to-node=\"10,0,0\"><span style=\"font-size: 10pt;\">Bring strategic boardroom visibility to the economic importance of Data Governance and Protection.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"10,1,0\"><span style=\"font-size: 10pt;\">Justify and allocate proportionate resources, budgetary tools, and infrastructure to safeguard data.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"10,2,0\"><span style=\"font-size: 10pt;\">Balance corporate data assets directly against corresponding operational and statutory liabilities under the Digital Personal Data Protection Act (DPDPA).<\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"11\"><span style=\"font-size: 10pt;\">2. Scope<\/span><\/h3>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"12\"><span style=\"font-size: 10pt;\">This policy applies to all structured and unstructured personal data sets acquired, generated, processed, or stored by the organization in its capacity as a Data Fiduciary or Data Processor. It covers both active consumer\/client databases and historical, administrative, or employee records.<\/span><\/p>\n<h3 style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"13\"><span style=\"font-size: 10pt;\">3. Governance Structure<\/span><\/h3>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"14\"><span style=\"font-size: 10pt;\">To maintain accountability, a formal data valuation hierarchy is established:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\" data-path-to-node=\"15\">\n<li>\n<p data-path-to-node=\"15,0,0\"><span style=\"font-size: 10pt;\"><b data-path-to-node=\"15,0,0\" data-index-in-node=\"0\">Data Valuation Committee (DVC):<\/b> A cross-functional oversight committee comprising the Data Protection Officer (DPO), Chief Financial Officer (CFO), Head of Internal Audit, and Chief Information Officer (CIO). The DVC is responsible for approving specific valuation metrics annually.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"15,1,0\"><span style=\"font-size: 10pt;\"><b data-path-to-node=\"15,1,0\" data-index-in-node=\"0\">Data Valuation Officer (DVO):<\/b> A designated operational role tasked with executing asset measurements, maintaining the Centralized Personal Data Inventory, and reporting periodic asset fluctuations to the DVC.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"17\"><span style=\"font-size: 10pt;\">4. Valuation Methodology: The Two-Stage DVSI Model<\/span><\/h3>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"18\"><span style=\"font-size: 10pt;\">To ensure calculations are robust and defensible during third-party data audits, the organization adopts the <b data-path-to-node=\"18\" data-index-in-node=\"109\">Data Valuation Standard of India (DVSI)<\/b> two-stage valuation protocol.<\/span><\/p>\n<div class=\"code-block ng-tns-c2250022227-36 ng-animate-disabled ng-trigger ng-trigger-codeBlockRevealAnimation\" style=\"text-align: justify; padding-left: 40px;\" data-hveid=\"0\" data-ved=\"0CAAQhtANahgKEwjE--Wghb6VAxUAAAAAHQAAAAAQnwE\">\n<div class=\"formatted-code-block-internal-container ng-tns-c2250022227-36\" style=\"padding-left: 40px;\">\n<div class=\"animated-opacity ng-tns-c2250022227-36\" style=\"padding-left: 40px;\">\n<pre class=\"ng-tns-c2250022227-36\" style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\"><code class=\"code-container formatted ng-tns-c2250022227-36 no-decoration-radius\" role=\"text\" data-test-id=\"code-content\">                  [ STAGE 1: INTRINSIC VALUE (IV) ]\r\n       Computed via Cost of Acquisition or Market Replacement\r\n                                \u2502\r\n                                \u25bc\r\n             [ STAGE 2: VALUE MULTIPLIER INDEX (VMI) ]\r\n   Adjusts value based on Consent, Accuracy, Age, and Sensitivity\r\n                                \u2502\r\n                                \u25bc\r\n               [ FINAL NOTIONAL DATASET VALUE ]\r\n<\/code><\/span><\/pre>\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"20\"><span style=\"font-size: 10pt;\">Stage 1: Determination of Intrinsic Value (IV)<\/span><\/h4>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"21\"><span style=\"font-size: 10pt;\">The baseline value of a dataset is calculated using the <b data-path-to-node=\"21\" data-index-in-node=\"56\">Cost-Based Method<\/b>, capturing the direct financial outlays incurred to build the asset:<\/span><\/p>\n<div style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"22\">\n<div class=\"math-block\" style=\"padding-left: 40px;\" data-math=\"IV = \\text{Cost of Acquisition} + \\text{Cost of Verification\/Enrichment} + \\text{Data Engineering\/Storage Costs}\"><span class=\"katex-display\" style=\"font-size: 10pt;\"><span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mord mathnormal\">I<\/span><span class=\"mord mathnormal\">V<\/span><span class=\"mrel\">=<\/span><\/span><span class=\"base\"><span class=\"mord text\"><span class=\"mord\">Cost\u00a0of\u00a0Acquisition<\/span><\/span><span class=\"mbin\">+<\/span><\/span><span class=\"base\"><span class=\"mord text\"><span class=\"mord\">Cost\u00a0of\u00a0Verification\/Enrichment<\/span><\/span><span class=\"mbin\">+<\/span><\/span><span class=\"base\"><span class=\"mord text\"><span class=\"mord\">Data\u00a0Engineering\/Storage\u00a0Costs<\/span><\/span><\/span><\/span><\/span><\/span><\/div>\n<\/div>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"23\"><span style=\"font-size: 10pt;\"><i data-path-to-node=\"23\" data-index-in-node=\"0\">Where market metrics are readily available (e.g., commercial marketing registries or structured platform logs), a Market-Replacement approach may be utilized subject to DVC approval.<\/i><\/span><\/p>\n<h4 style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"24\"><span style=\"font-size: 10pt;\">Stage 2: Application of the Value Multiplier Index (VMI)<\/span><\/h4>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"25\"><span style=\"font-size: 10pt;\"><span class=\"citation-205 citation-end-205\">To bridge the gap between financial cost and regulatory compliance, the Intrinsic Value must be adjusted dynamically by a multiplier matrix (<\/span><span class=\"math-inline\" data-math=\"0.0 \\text{ to } 1.5\" data-index-in-node=\"141\"><span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mord\">0.0<\/span><span class=\"mord text\"><span class=\"mord\">\u00a0to\u00a0<\/span><\/span><span class=\"mord\">1.5<\/span><\/span><\/span><\/span><\/span><span class=\"citation-204 citation-end-204\">) that scores the legal and operational quality of the personal data:<\/span><\/span><\/p>\n<div class=\"source-inline-chip-container luminous-sources hide-from-message-actions ng-star-inserted\" style=\"text-align: justify; padding-left: 40px;\">\n<div class=\"source-label-container gds-body-s ng-star-inserted\" dir=\"auto\" style=\"padding-left: 40px;\"><span class=\"source-title\" style=\"font-size: 10pt;\">Data Valuation Standard of India<\/span><\/div>\n<\/div>\n<div style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"26\">\n<div class=\"math-block\" style=\"padding-left: 40px;\" data-math=\"\\text{Final Notional Value} = IV \\times VMI\"><span class=\"katex-display\" style=\"font-size: 10pt;\"><span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mord text\"><span class=\"mord\">Final\u00a0Notional\u00a0Value<\/span><\/span><span class=\"mrel\">=<\/span><\/span><span class=\"base\"><span class=\"mord mathnormal\">I<\/span><span class=\"mord mathnormal\">V<\/span><span class=\"mbin\">\u00d7<\/span><\/span><span class=\"base\"><span class=\"mord mathnormal\">V<\/span><span class=\"mord mathnormal\">M<\/span><span class=\"mord mathnormal\">I<\/span><\/span><\/span><\/span><\/span><\/div>\n<\/div>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"27\"><span style=\"font-size: 10pt;\">The VMI is computed by evaluating four distinct criteria:<\/span><\/p>\n<div class=\"horizontal-scroll-wrapper\" style=\"text-align: justify; padding-left: 40px;\">\n<div class=\"table-block-component\" style=\"padding-left: 40px;\">\n<div class=\"table-block has-export-button new-table-style has-scrollbar is-at-scroll-start\" style=\"padding-left: 40px;\">\n<div class=\"table-content\" style=\"padding-left: 40px;\" data-hveid=\"0\" data-ved=\"0CAAQ3ecQahgKEwjE--Wghb6VAxUAAAAAHQAAAAAQoAE\">\n<table style=\"margin-left: 40px;\" data-path-to-node=\"28\">\n<thead style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<th style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,0,0,0\">Evaluation Factor<\/span><\/th>\n<th style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,0,1,0\">High Multiplier (<span class=\"math-inline\" data-math=\"1.1 \\text{ to } 1.5\" data-index-in-node=\"17\"><span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mord\">1.1<\/span><span class=\"mord text\"><span class=\"mord\">\u00a0to\u00a0<\/span><\/span><span class=\"mord\">1.5<\/span><\/span><\/span><\/span><\/span>)<\/span><\/th>\n<th style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,0,2,0\">Neutral\/Base (<span class=\"math-inline\" data-math=\"1.0\" data-index-in-node=\"14\"><span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mord\">1.0<\/span><\/span><\/span><\/span><\/span>)<\/span><\/th>\n<th style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,0,3,0\">Degradation \/ Penalty (<span class=\"math-inline\" data-math=\"0.0 \\text{ to } 0.9\" data-index-in-node=\"23\"><span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mord\">0.0<\/span><span class=\"mord text\"><span class=\"mord\">\u00a0to\u00a0<\/span><\/span><span class=\"mord\">0.9<\/span><\/span><\/span><\/span><\/span>)<\/span><\/th>\n<\/tr>\n<\/thead>\n<tbody style=\"padding-left: 40px;\">\n<tr style=\"padding-left: 40px;\">\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,1,0,0\"><b data-path-to-node=\"28,1,0,0\" data-index-in-node=\"0\">Legal \/ Consent Status<\/b><\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,1,1,0\">Explicit, verifiable, and active consent recorded for multi-purpose utilization.<\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,1,2,0\">Valid consent for a singular, ongoing operational purpose.<\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,1,3,0\"><b data-path-to-node=\"28,1,3,0\" data-index-in-node=\"0\">No Consent \/ Restricted Use:<\/b> Data processed under high-risk grounds or where consent is withdrawn\/expired (<span class=\"math-inline\" data-math=\"0.0\" data-index-in-node=\"107\"><span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mord\">0.0<\/span><\/span><\/span><\/span><\/span>).<\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,2,0,0\"><b data-path-to-node=\"28,2,0,0\" data-index-in-node=\"0\">Data Accuracy \/ Trust<\/b><\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,2,1,0\">High validation score; verified via active KYC or multi-factor confirmation.<\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,2,2,0\">Standard operational validity with periodic bounce rates.<\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,2,3,0\">Unverified, outdated, or stale records with high system error rates.<\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,3,0,0\"><b data-path-to-node=\"28,3,0,0\" data-index-in-node=\"0\">Sensitivity Depth<\/b><\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,3,1,0\">Contains high-impact identifiers or critical personal data requiring stringent security layers.<\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,3,2,0\">Standard Personal Identifiable Information (PII).<\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,3,3,0\">Masked, heavily truncated, or low-utility generic metadata.<\/span><\/td>\n<\/tr>\n<tr style=\"padding-left: 40px;\">\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,4,0,0\"><b data-path-to-node=\"28,4,0,0\" data-index-in-node=\"0\">Temporal Relevance (Age)<\/b><\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,4,1,0\">Real-time, fresh behavioral logs or active transactional records.<\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,4,2,0\">Stable historical profiles with quarterly interactions.<\/span><\/td>\n<td style=\"padding-left: 40px;\"><span style=\"font-size: 10pt;\" data-path-to-node=\"28,4,3,0\">Dormant data nearing retention limits; subject to immediate right to erasure.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"table-footer hide-on-print hide-from-message-actions\" style=\"padding-left: 40px;\"><\/div>\n<\/div>\n<\/div>\n<\/div>\n<h3 style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"30\"><span style=\"font-size: 10pt;\">5. DPDPA Reversible Life Cycle &amp; Financial Depreciation<\/span><\/h3>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"31\"><span style=\"font-size: 10pt;\">Unlike conventional corporate assets, the value of personal data is fully reversible. The life cycle dictates strict rule-based depreciation tracking:<\/span><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\" data-path-to-node=\"32\">\n<li>\n<p data-path-to-node=\"32,0,0\"><span style=\"font-size: 10pt;\"><b data-path-to-node=\"32,0,0\" data-index-in-node=\"0\">Consent Withdrawal Depreciation:<\/b> If a Data Principal exercises their right to withdraw consent under the DPDPA, the financial value of that specific record immediately drops to <b data-path-to-node=\"32,0,0\" data-index-in-node=\"177\">zero (<span class=\"math-inline\" data-math=\"0.0\" data-index-in-node=\"183\"><span class=\"katex\"><span class=\"katex-html\" aria-hidden=\"true\"><span class=\"base\"><span class=\"mord\">0.0<\/span><\/span><\/span><\/span><\/span>)<\/b> and must be deleted.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"32,1,0\"><span style=\"font-size: 10pt;\"><b data-path-to-node=\"32,1,0\" data-index-in-node=\"0\">Purpose Expiry Depreciation:<\/b> The moment the specified purpose for processing is fulfilled, the dataset&#8217;s multiplier falls to zero, forcing its removal from the active asset register.<\/span><\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"32,2,0\"><span style=\"font-size: 10pt;\"><b data-path-to-node=\"32,2,0\" data-index-in-node=\"0\">The Compliance Premium:<\/b> Datasets that achieve a high <b data-path-to-node=\"32,2,0\" data-index-in-node=\"53\">Data Trust Score (DTS)<\/b> via independent third-party validation receive a positive valuation weighting, reflecting their minimized liability exposure.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"33\"><span style=\"font-size: 10pt;\">6. Reporting and Visibility<\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\" data-path-to-node=\"34\">\n<li>\n<p data-path-to-node=\"34,0,0\"><span style=\"font-size: 10pt;\"><b data-path-to-node=\"34,0,0\" data-index-in-node=\"0\">Below-the-Line Financial Visibility:<\/b><span class=\"citation-203\"> The final aggregated notional value of personal data assets shall be maintained on an internal management register and presented as a <\/span><b data-path-to-node=\"34,0,0\" data-index-in-node=\"171\"><span class=\"citation-203\">&#8220;below-the-line&#8221; item<\/span><\/b><span class=\"citation-203 citation-end-203\"> alongside corporate financial reporting.<\/span> It shall not be commingled with standard statutory balance sheet line items unless acquired through an M&amp;A transaction.<\/span><\/p>\n<div class=\"source-inline-chip-container luminous-sources hide-from-message-actions ng-star-inserted\">\n<div class=\"source-label-container gds-body-s ng-star-inserted\" dir=\"auto\" style=\"padding-left: 40px;\"><span class=\"source-title\" style=\"font-size: 10pt;\">Data Valuation Standard of India<\/span><\/div>\n<\/div>\n<\/li>\n<li>\n<p data-path-to-node=\"34,1,0\"><span style=\"font-size: 10pt;\"><b data-path-to-node=\"34,1,0\" data-index-in-node=\"0\">Board Level Disclosure:<\/b> The DPO and CFO shall jointly submit a biannual Data Asset and Risk Report to the Board of Directors, detailing the shifting monetary value of the enterprise&#8217;s data holdings alongside estimated statutory liability exposures.<\/span><\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"35\"><span style=\"font-size: 10pt;\">7. Audit and Review<\/span><\/h3>\n<p style=\"text-align: justify; padding-left: 40px;\" data-path-to-node=\"36\"><span style=\"font-size: 10pt;\">This policy and its active calculations are subject to independent review during annual data audits conducted by Certified Independent Data Auditors (CIDAs) using the DGPSI-Full verification framework.<\/span><\/p>\n<p style=\"text-align: justify;\" data-path-to-node=\"44\"><strong>Unquote<\/strong><\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>(This is in continuation of the previous article on Evolution of Data Valuation in India) DGPSI Full version has indicated a model implementation specification which states &#8220;Organization shall establish an appropriate policy to recognize the financial value of data and &hellip; <a href=\"https:\/\/www.naavi.org\/wp\/the-data-valuation-policy-under-dgpsi\/\">Continue reading <span class=\"meta-nav\">&rarr;<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","_uag_custom_page_level_css":"","footnotes":""},"categories":[12],"tags":[],"class_list":["post-20607","post","type-post","status-publish","format-standard","hentry","category-privacy"],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"post-thumbnail":false},"uagb_author_info":{"display_name":"Vijayashankar Na","author_link":"https:\/\/www.naavi.org\/wp\/author\/naavi\/"},"uagb_comment_info":0,"uagb_excerpt":"(This is in continuation of the previous article on Evolution of Data Valuation in India) DGPSI Full version has indicated a model implementation specification which states &#8220;Organization shall establish an appropriate policy to recognize the financial value of data and &hellip; Continue reading &rarr;","_links":{"self":[{"href":"https:\/\/www.naavi.org\/wp\/wp-json\/wp\/v2\/posts\/20607","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.naavi.org\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.naavi.org\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.naavi.org\/wp\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.naavi.org\/wp\/wp-json\/wp\/v2\/comments?post=20607"}],"version-history":[{"count":4,"href":"https:\/\/www.naavi.org\/wp\/wp-json\/wp\/v2\/posts\/20607\/revisions"}],"predecessor-version":[{"id":20612,"href":"https:\/\/www.naavi.org\/wp\/wp-json\/wp\/v2\/posts\/20607\/revisions\/20612"}],"wp:attachment":[{"href":"https:\/\/www.naavi.org\/wp\/wp-json\/wp\/v2\/media?parent=20607"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.naavi.org\/wp\/wp-json\/wp\/v2\/categories?post=20607"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.naavi.org\/wp\/wp-json\/wp\/v2\/tags?post=20607"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}