Cal. Civ. Proc. Code § 1258.260

(a) The statement of valuation data shall give the name and business or residence address of the witness and shall include a statement whether the witness will testify to an opinion as to any of the matters listed in Section 1258.250 and, as to each matter upon which the witness will give an opinion, what that opinion is and the following items to the extent that the opinion is based on them:
1. (1) The interest being valued.
2. (2) The date of valuation used by the witness.
3. (3) The highest and best use of the property.
4. (4) The applicable zoning and the opinion of the witness as to the probability of any change in zoning.
5. (5) The sales, contracts to sell and purchase, and leases supporting the opinion.
6. (6) The cost of reproduction or replacement of the existing improvements on the property, the depreciation or obsolescence the improvements have suffered, and the method of calculation used to determine depreciation.
7. (7) The gross income from the property, the deductions from gross income, and the resulting net income; the reasonable net rental value attributable to the land and existing improvements, and the estimated gross rental income and deductions upon which the reasonable net rental value is computed; the rate of capitalization used; and the value indicated by the capitalization.
8. (8) If the property is a portion of a larger parcel, a description of the larger parcel and its value.
9. (9) If the opinion concerns loss of goodwill, the method used to determine the loss, and a summary of the data supporting the opinion.
(b) With respect to each sale, contract, or lease listed under paragraph (5) of subdivision (a), the statement of valuation data shall give:
1. (1) The names and business or residence addresses, if known, of the parties to the transaction.
2. (2) The location of the property subject to the transaction.
3. (3) The date of the transaction.
4. (4) If recorded, the date of recording and the volume and page or other identification of the record of the transaction.
5. (5) The price and other terms and circumstances of the transaction. In lieu of stating the terms contained in any contract, lease, or other document, the statement may, if the document is available for inspection by the adverse party, state the place where and the times when it is available for inspection.
6. (6) The total area and shape of the property subject to the transaction.
(c) If any opinion referred to in Section 1258.250 is based in whole or in substantial part upon the opinion of another person, the statement of valuation data shall include the name and business or residence address of that other person, his business, occupation, or profession, and a statement as to the subject matter to which his or her opinion relates.
(d) Except when an appraisal report is used as a statement of valuation data as permitted by subdivision (e), the statement of valuation data shall include a statement, signed by the witness, that the witness has read the statement of valuation data and that it fairly and correctly states his or her opinions and knowledge as to the matters therein stated.
(e) An appraisal report that has been prepared by the witness which includes the information required to be included in a statement of valuation data may be used as a statement of valuation data under this article.