Financial Services

A single judgement can move a balance sheet. Under IFRS 9, a bank's expected-credit-loss model decides how much of its loan book it must write down — and a change in one assumption travels straight to capital.

The decision that matters is not what an instrument cost, but what it is worth now — and whether that number will hold under audit, regulatory and board scrutiny.

Our expertise

Financial value here is mostly model-made. The firm has practised valuation since 2008; its financial-instrument work today applies IFRS 9 / IFRS 13 and HKFRS 9 to expected-credit-loss and fair-value measurement — across loans and receivables, derivatives, and insurance and investment portfolios. Every engagement is led by a qualified director and reviewed for independence.

Meet the team behind this work

How we work

We scope the purpose and the standard, choose the model the instrument demands, and document every Level 2 and Level 3 input so the number can be reconstructed by someone else. The client supplies the purpose, the financial statements and the asset documents; we set the method, run the sensitivities and own the review. It fits where a fair value or an expected credit loss must be measured, allocated or impaired — a transaction, an audit or a filing.

What you receive

The point of a financial-services valuation is not the model. It is whether the number survives the room it is shown in — the board, the auditor, the regulator. Independence and a director-led review are how it does.