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Scope of Services

Business Valuations

  • Cash-Generating Unit (CGU)
  • Financial asset – equity investments
  • Financial Instrument Valuations
  • Leases

Financial Instrument Valuations

  • Options
  • Warrants
  • Convertible bonds
  • Financial guarantee contracts
  • Forwards & swaps
  • Contingent consideration (profit guarantee/earnout)
  • Expected credit losses (ECL)

Intangible Asset Valuations

  • Trademarks & brand names
  • Patents & unpatented technology
  • Copyrights
  • Operating rights & license
  • Customer contracts and relationships
  • Computer software
  • Non-compete agreements

Tangible assets valuations

  • Properties (including investment immigration/emigration needs)
  • Machineries and equipment
  • Artworks

Resources Valuations

  • Mining, oil & gases
  • Biological assets and natural resources

Long Service Payment (LSP) Valuations

  • Performed by qualified actuary with extensive experiences and professional qualifications
  • Actuarial valuation for the LSP/Severance Payment Scheme
  • Analysis on the effect of the Abolishment of MPF Offset
  • Inclusion of the Hong Kong government’s Subsidy Scheme
  • Comprehensive disclosures to comply with HKAS 19/IAS 19 Employee Benefits
  • Sensitivity analysis on defined benefit obligation
  • Projected defined benefit cost for the next financial year