Biological Assets Valuation

It could be challenging for investors to have the fair values of biological assets, given the complexity and diversification of biological transformation (growth cycle includes growth, degeneration, production and procreation). We understand that such value has material impact on a company's financial statement and investment decisions. 


Our valuation report is in accordance with HKAS 41 and IAS 41.


Biological assets that we value include but not limit to:


  • Agriculture
  • Forestry
  • Floriculture
  • Fisheries
  • Livestock
  • Poultry