Valuation conducted for financial reporting purposes

Purchase Price Allocation

Impairment test

Fair value accounting measurement

Merger consideration allocation

Identifiable intangible assets (usually including trademarks, sales channels, customer relationships, patent rights, etc.), land, investment properties, factories and equipment, current assets/liabilities.

Valuation conducted for financing purposes

Real estate

Financial assets

Debt finance

Natural resources

Impairment test

Assets that require impairment testing typically include goodwill, investments in subsidiaries, associates, and joint ventures, intangible assets, investment properties, plant and equipment, etc.

Enterprise consulting and valuation services

Financial due diligence valuation

Feasibility analysis of the project

Project financing

Fair value accounting measurement

Valuation of financial instruments, biological assets, natural resources, investment real estate, etc.

The valuation of financial instruments typically includes stock options, call warrants, convertible bonds, futures, and swaps.