The Third Paragraph actually explains that it is all about...

The Third Paragraph actually explains that it is all about funding - for establishing collateral for Loan/s. 

It's all about 'the buyer' and 'the seller' about 'asset backing' and 'financial capacity' about 'Net Present Values' and 'valuations' and 'funding positions'. Nags isn't after a loan - they are the owner.

Here's your 3rd paragraph. Pretty obvious db if you read it.

"For example, previous statements may no longer have reasonable grounds where the buyer, unlike the vendor, has insufficient stand-alone financial capacity or reasonable grounds to fund the project.

Equally, using a third party's net present valuation for the same project may not be appropriate if the valuation relies on the third party's funding position and corporate financial hurdle rates."