Land, buildings, machinery and equipment often make up the bulk of a company's balance sheet. Valtech Valuation provides independent, standards-compliant property, plant and equipment (PPE) valuations. Each one sets out the key facts about the subject asset and an assessed value supported by market evidence and professional judgement.
When Is a PPE or Property Valuation Required?
- Mergers and acquisitions
- Initial public offerings (IPO) and listing documents
- Financial reporting – fair value, revaluation and impairment
- Project financing and secured lending
- Group restructuring
- Litigation and dispute resolution
- Liquidation and insolvency
- Taxation and migration
- Second-opinion and valuation review
Investment Property Valuation (IAS 40 / HKAS 40)
Investment properties are land, buildings or parts of buildings held to earn rental income, capital appreciation or both. Under the fair value model of IAS 40 / HKAS 40, changes in fair value are recognised in profit or loss each reporting period. We support this with income capitalisation, discounted cash flow and direct comparison methods, measured in line with IFRS 13 Fair Value Measurement.
Plant, Machinery and Equipment Valuation
For specialised plant and equipment with few observable market transactions, we typically apply the depreciated replacement cost method. It starts from the current cost of a modern equivalent asset and deducts physical deterioration and functional and economic obsolescence. Where active second-hand markets exist, we cross-check against market evidence.
Business Combinations and Impairment
Under IFRS 3, all assets acquired and liabilities assumed in a business combination must be measured at acquisition-date fair value. Our services cover:
- Fair value of property, plant and equipment acquired in a business combination
- Inputs to goodwill calculation and purchase price allocation
- Recoverable amount and impairment testing under IAS 36 / HKAS 36
- Revaluation model measurements under IAS 16 / HKAS 16
Trusted by Public Companies and Multinational Corporations
Valtech Valuation is an independent valuation and transaction advisory firm with offices in Hong Kong and Singapore. Our clients range from Fortune 500 companies and publicly listed groups to private equity funds, family offices and high-growth startups, with engagements across Hong Kong, Mainland China, Singapore, Southeast Asia, the Middle East and the United States, including infrastructure and power projects. Listed companies and multinationals rely on our reports for financial reporting, regulatory disclosure and cross-border transactions.
Why Appoint Valtech Valuation for Reliable International Valuation Services
- Independent and defensible conclusions – objective, well-documented reports prepared to withstand audit, regulatory and investor scrutiny.
- ISO 9001 certified quality management – a certified quality process for consistent, reliable results on every engagement.
- Proven with listed companies and multinationals – experience supporting publicly listed groups, US-listed firms and Fortune 500 companies on financial reporting and transaction valuations.
- International reach, local expertise – offices in Hong Kong and Singapore serving clients across Asia, the Middle East and the United States, including cross-border assignments.
- Technology-enabled valuation – data analytics, business intelligence tools and proprietary applications improve transparency and efficiency.
- Multi-disciplinary qualified team – Chartered Valuation Surveyors work alongside accounting, finance and business valuation professionals on each engagement.
Professional Credentials of Valtech's Team
- PhD holders
- Certified Public Accountants – CPA (HKICPA)
- Chartered Financial Analysts – CFA
- Financial Risk Managers – FRM (GARP)
- Chartered Valuation Surveyors – MRICS (Royal Institution of Chartered Surveyors)
- Accredited in Business Valuation – ABV (AICPA)
- Certified Valuation Analysts – CVA (Singapore)
- Certified Public Valuers – CPV (China Appraisal Society)
Request a PPE Valuation Proposal
Tell us the asset type, location and purpose of the valuation, and we will prepare a tailored proposal.