Hong Kong Valuation Guide
Property, machinery, intangible and specialist assets
Asset-specific expertise integrated with the wider transaction, reporting or financing purpose.
Property
Commercial, industrial, retail, office, hotel, residential, development land and investment property.
- Market and income methods
- Development residual
- Highest and best use
- Rental and yield analysis
- Financing and reporting
- HKEX property reports
Plant and machinery
Production lines, specialised equipment, vehicles, fixtures, utilities and infrastructure assets.
- Replacement cost new
- Physical deterioration
- Functional obsolescence
- Economic obsolescence
- Useful life and residual value
- Site inspection and register review
Intangible assets
Brands, technology, customer relationships, contracts, licences, data, content and non-compete agreements.
- Relief from royalty
- Multi-period excess earnings
- With-and-without method
- Replacement cost
- Useful life assessment
- PPA and strategic use
Specialist sectors
Assets whose economics require sector-specific inputs and technical collaboration.
- Mineral and natural resources
- Biotech and life sciences
- Biological assets
- Energy and utilities
- Shipping and logistics
- Digital and tokenised assets
Asset records matter
Value depends on identification, condition, rights and use.
A fixed asset register or IP list is a starting point, not always a complete inventory. The work may require site inspection, invoice review, legal documentation, technical reports or management interviews.
- Ownership and location
- Asset specifications and age
- Condition, maintenance and utilisation
- Book value, historical cost and invoices
- Legal rights, registrations and restrictions
- Income contribution or replacement function
Share the asset register and purpose.
Photos, specifications, invoices, location details, legal documents and prior reports help establish the right inspection and valuation scope.