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Formosa Chemicals & Fibre Corporation

台灣化學纖維股份有限公司

Impairment of fixed assets and construction in progress at the Changhua plant

彰化廠區減損之固定資產及未完工程價值評估

Unimicron Technology Corporation

欣興電子

Impairment testing of property, plant and equipment held under UMG

對 UMG 帳列不動產、廠房及設備減損測試

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Machinery & Equipment Valuation

TITAN provides machinery and equipment valuation services for transactions, financial reporting, asset impairment testing, and other valuation purposes.

 

Our valuations are conducted with reference to applicable valuation standards, including Statement of Valuation Standards No. 10, Valuation of Machinery and Equipment (Taiwan), issued by the Valuation Standards Committee of the Accounting Research and Development Foundation in Taiwan. Where appropriate, we also refer to relevant professional guidance published by the American Society of Appraisers (ASA).

 

We consider the condition, age, remaining useful life, market information, and intended use of the assets in selecting appropriate valuation approaches and methods.

Relevant standards: IAS 16, IAS 36

機器設備評價

Selected Engagements

PRECISION

CCD (Singapore) PTE. LTD.

CCD (Singapore) PTE. LTD.

Impairment testing of an AAL production line scheduled for shutdown, 2023–2024

擬停產 AAL 產線之動產設備減損測試,2023 及 2024 年

Explore our valuation services and the relevant financial reporting standards.
01
Business & Equity Valuation

企業及股權評價

Valuation of businesses and equity interests for transactions, investments, and financial reporting.

Relevant standards: IFRS 9, IFRS 13
02
Purchase Price Allocation

收購價格分攤

Valuation of identifiable assets and liabilities acquired in a business combination.

Relevant standards: IFRS 3, IFRS 13
03
Intangible Asset Valuation

​無形資產評價

Valuation of technology, patents, trademarks, and customer relationships.

Relevant standards: IFRS 3, IAS 38
04
Impairment Testing

資產減損測試

Impairment testing of goodwill, intangible assets, and other applicable assets.

Relevant standards: IAS 36
05
Share-based Payment Valuation

股份基礎給付評價

Valuation of employee stock options, restricted stock awards, and other share-based payments.

Relevant standards: IFRS 2
06
Preferred Share & Financial Instrument Valuation

特別股及金融工具評價

Valuation of preferred shares and other financial instruments with complex contractual terms.

Relevant standards: IAS 32, IFRS 9, IFRS 13
07
Machinery & Equipment Valuation

機器設備評價

Valuation of machinery and equipment for transactions, financial reporting, and impairment testing.

Relevant standards: IAS 16, IAS 36

The standards listed are references for financial reporting purposes and apply only where relevant to the engagement.

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