TITAN International Financial Advisory & Valuation
漢鼎國際財務諮詢 | 漢鼎國際資產評價
We Focus on
Delivering the Best.
Equity & Intangible Assets Valuation | Impairment Tests | Purchase Price Allocation
關於漢鼎 About TITAN
漢鼎國際財務諮詢股份有限公司 (TITAN International Financial Advisory Ltd.)由財務評價及資本市場經驗豐富且對工作富有熱忱的人員所組成，主要成員專業資歷均超過10年以上。
交易目的 : 我們依據專業判斷提供價值評估分析報告，作為交易談判之參考基準，協助客戶完成取得或處分投資之決策。
財務報導目的 : 我們遵循國際財務報導準則及國際會計準則，協助客戶評估金融工具之公允價值；於完成收購後，為客戶提供收購價格分攤報告，及後續定期或有減損跡象發生時提供資產減損測試服務。
TITAN International Financial Advisory Ltd. is primarily composed of professionals with extensive experience in financial valuation and capital markets, who are passionate about our work. Our core team members hold professional qualifications with over 10 years of expertise.
TITAN is dedicated to providing financial advisory and consulting services in the fields of valuation and mergers and acquisitions. We are committed to using our expertise to solve our clients' problems, which is a belief and code of conduct that we uphold. Our primary valuation advisory services for clients are focused on transaction purposes and financial reporting.
Transaction purposes : We provide value assessment and analysis reports based on professional judgment, serving as reference benchmarks for transaction negotiations, and assisting clients in making decisions regarding acquisitions or divestments of investments.
Financial reporting purposes : We comply with International Financial Reporting Standards (IFRSs) and International Accounting Standards (IASs), assisting clients in assessing the fair value of financial instruments. After completing an acquisition, we provide a purchase price allocation report, and offer annual goodwill impairment testing services, as well as asset impairment testing when signs of impairment occur.
服務項目 Our Services
TITAN offers equity valuation services and delivers reports that valuate the fair values of the target entity. It plays a key role in M&A, Transactions, Investments, and Financial Reporting.
In accordance with IFRS 3 'Business Combinations' (or IAS 28 'Investments in Associates and Joint Ventures'), International Accounting Standard 38 'Intangible Assets,' and relevant regulations such as those of the American Institute of Certified Public Accountants (AICPA), we perform an analysis and assessment of purchase price allocation within one year from the acquisition date.
TITAN provides financial consulting for the valuation of intangible assets and goodwill, ensuring the reasonableness and reliability of the conclusions in the PPA report through rigorous assessment procedures. Additionally, TITAN assists in addressing any questions raised by CPAs during the review of the report, thereby enhancing the company's accounting processing quality.
依據IFRS 3「企業合併」(或IAS 28「投資關聯企業及合資」)、國際會計準則第38號「無形資產」及American Institute of Certified Public Accountants (AICPA)等相關規範，於收購日起一年內，執行收購價格分攤之分析與評估，以確認被收購公司可辨認淨資產(包含有形及無形資產/負債)之公允價值及商譽(或廉價購買利益)。
無形資產價值評價Intangible Asset Valuation
TITAN's valuation reports serve as references for valuing intangible assets in acquisitions, disposals, or licensing transactions. Additionally, as part of the purchase price allocation reports, appropriate valuations are assigned to the identified intangible assets. Furthermore, in cases of corporate capital increases with intangible assets as contributions, an intangible asset valuation report is a necessary application document submitted to the Ministry of Economic Affairs for registration purposes
In accordance with IAS 36 'Impairment of Assets' regulation, for assets such as investments accounted for using equity method, fixed assets, intangible assets, and goodwill held by business, in order to ensure the recoverable amount of an asset exceeds its carrying amount, the company requires to conduct periodic impairment testing procedures as well as when indications of impairment arise. TITAN assists our clients with asset impairment testing and provides professional reports for management's decision-making and accounting treatment.
In accordance with IFRS 2 'Share-based Payment' regulation, when a company issues employee stock options, restricted stock units, cash capital increases with employee subscriptions, or transfers treasury shares to employees, TITAN can provide fair value assessment services for measuring equity instruments granted. This assists our clients in complying with international accounting standards for the assessment of employee compensation costs.
Based on the AICPA's Enterprise Value Allocation Method under complex capital structures, analyze the issuance terms and rights and obligations of preferred stocks at various levels (Classes) in the company's capital. Furthermore, taking into consideration potential future operational events within the company (such as IPOs, mergers, sales, or liquidation), compute the fair value of preferred stocks.
解析發行公司股本中各層級(Class)特別股之發行條件與權利義務，並依據發行公司未來營運可能之潛在情境事件(如: IPO、合併或出售公司或公司清算等)，以AICPA在複雜資本結構下之價值分派模式(Enterprise Value Allocation Method)，運算彙整特別股公允價值。
With reference to the Valuation Standard No. 10 "Evaluation of Machinery and Equipment" and related information from the American Society, TITAN utilizes professional database analysis and international valuation techniques to assist clients in executing fair value assessments of machinery and equipment for transaction or financial reporting purposes.
參考評價準則公報第十號「機器設備之評價」及American of Society等相關資料，TITAN運用專業的資料庫分析及國際評價技術，協助客戶面對交易或財務報導目的之機器設備等動產項目，執行公允價值之評估。