BUSINESS VALUATION

Business valuation for transaction reference and financial reporting purposes

Listed  company requires business valuation to fulfill the requirements of fair value accounting. Business valuers or appraisers are also appointed in acquisition or disposal transaction to support the board of directors’ decision making and provide formal documentation of  the rationale of setting the price of a deal.

FAIR VALUE ACCONTING

Fullfill the requirements of fair value assessment

IFRS 13 Fair Value Measurement IFRS 9 Financial Instruments IFRS 2 Share-based Payment IAS 32 Financial Instruments: Presentation IAS 39 Financial Instruments: Recognition and Measurement

PROPERTY VALUATION

Investment properties and properties interests in business combinations

Investment property is property (land or a building or part of a building or both) held (by the owner or by the lessee under a finance lease) to earn rentals or for capital appreciation or both. We support the application of fair value model under IAS 40 / HKAS40.

FUND RAISING & PROJECT FINANCING

Investment value, setting up investment ventures and fund raising at different phrases

Comprehensive market benchmarking, industry analysis and data analysis to build up valuaition model of investment targets. Sensitivity analysis and other modelling techiques are applied to illustrate potential investment returns under different scenarios.

Business Valuation & Transaction Advisory

The demand for business valuation in Hong Kong has been growing steadily over the years along with the growth of the number of listed companies in Hong Kong. Listed company requires business valuation to fulfill the requirements of fair value accounting. Business valuers or appraisers are also appointed in acquisition or disposal transaction to support the board of directors’ decision making and provide formal documentation of the rationale of setting the price of a deal.

Property Plant and Equipment Valuation

Property valuation involves assessment on essential information about the property, such as tenure, location, description of the building of which the property forms part; and the gross floor area, saleable area and general conditions, among other things. Then an assessed value of the subject property, based on the valuer’s opinion and supporting evidence is opined.

Private Equity Portfolio Valuation

Private Equity and Portfolio Valuation: IFRS 9 requires an entity to recognise a financial asset or a financial liability in its statement of financial position when it becomes party to the contractual provisions of the instrument.

Valuation Review

A “valuation reviewer” is a professional valuer engaged to review the work of another valuer. As part of a valuation review, that professional may perform certain valuation procedures and/or provide an opinion of value.

Brand Valuation

Understanding the financial worth of a brand is crucial for strategic decision-making, mergers and acquisitions, and unlocking its full potential. At Valtech Valuation Advisory Limited, we offer brand valuation services that adhere to the rigorous standards set by ISO 10668, ensuring transparency, reliability, and accuracy in assessing brand value.

Financial Instruments Valuation

Financial instruments can be real or virtual documents representing a legal agreement involving any kind of monetary value. Equity-based financial instruments represent ownership of an asset. Debt-based financial instruments represent a loan made by an investor to the owner of the asset.

Mining Valuation and Technical Advisory

Our team has also abundant experience in working with Chapter 18 EQUITY SECURITIES – MINERAL COMPANIES of the listing rules of HKEx. With regard to Petroleum, those quantities of Petroleum anticipated to be commercially recoverable by the application of development projects to known accumulations from a given date forward under defined conditions.

Biological Asset Valuation

HKAS / IAS 41 Agriculture sets out the accounting for agricultural activity – the transformation of biological assets (living plants and animals) into agricultural produce (harvested product of the entity’s biological assets). The standard generally requires biological assets to be measured at fair value less costs to sell.

Valuation for Litigation and Tax Compliance

Our valuators have helped clients in business valuation for building a succession plan or dealing with a legal dispute. We offer litigation support services for a range of financial disputes in commercial disputes and matrimonial cases.

Valuation of Virtual Asset

It’s important to note that valuing a VASP is complex and involves a lot of professional judgement. It is beneficial to consult with Valtech’s business valuation experts who have experience in the virtual asset industry. They can provide more accurate and comprehensive valuation research and benchmarking directions to support the valuation process.