Solutions

Financial Reporting

Allocation of purchase consideration into assets and liabilities by their fair values upon acquisition in accordance with HKFRS 3 (Revised), including fair value measurements of contingent consideration and non-cash consideration assets.

Fair value measurements of employee stock options (ESOP), including determination of underlying equity values in accordance with HKFRS 2.
Fair value measurements of warrants, convertible bonds, convertible preferred shares etc., including determination of underlying equity values, at initial recognition and subsequent measurements in accordance with HKFRS 9, with separation of values into host debt, equity conversion, and embedded derivative components in accordance with HKAS 32.

Performed by qualified actuary with extensive experiences and professional qualifications, including Fellow of the Society of Actuaries (US), Fellow of the Canadian Institute of Actuaries (Canada) and charter holder of Chartered Financial Analyst (US) and Certified in Risk Management (CRM).
Actuarial valuation for the Long Service Payment/Severance Payment Scheme in Hong Kong under HKAS 19/IAS 19 Employee Benefits.
Analysis on the effect of the Abolishment of MPF Offset, which took effect on May 1, 2025.
Inclusion of the Hong Kong government’s Subsidy Scheme to the Abolishment of MPF Offset.
Comprehensive disclosures in the actuarial valuation report to comply with HKAS 19/IAS 19 Employee Benefits.
Sensitivity analysis on defined benefit obligation.
Determination of projected defined benefit cost for the next financial year.

Transaction Support

Valuation of equity interests or other assets for internal transaction reference by company management or board of directors.
Valuation of equity interests or other assets for transaction reference for public disclosure.
Pre-transaction pro forma PPAor asset valuations for inclusion in public circular or listing prospectus.
PPA valuations on target companies for financial reporting purpose upon completion of acquisitions.

Pre-issue pro forma valuation of financial instruments based on draft subscription terms, such as conversion, redemption, liquidation preference, dividend or interest.
Sensitivity analysis of pre-deal pro forma valuations based on different possible market parameters, such as share prices, interest rates, volatilities, etc.
Fair value measurements of financial instruments upon issuance, with separation of values into host debt, equity conversion, and embedded derivative components in accordance with HKAS 32.
Valuation of collateral assets for financing reference.

Other Support

Valuation of property interests or other assets for investment immigration/emigration reference for immigration applications to various countries, such as Australia, the United Kingdom, the United States, Canada, etc.