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Research Reports

Valtech Special Report: Impairment among Hong Kong-listed mining companies (FY2019 to 1H2026)

Categories: Business Valuation, Financial Reporting IFRS HKFRS, Research Reports|Tags: , |

Policy shocks, not prices, drive mining write-downs | Valtech Valuation reviewed 78 Hong Kong-listed mining companies. The 14 RMB-reporting majors alone wrote off at least RMB61bn of long-lived assets in FY2019–FY2025, and five groups booked 83% of it. The largest charges came from water-protection zones, nature reserves, land-use plans, capacity-replacement policy and licence actions, not from commodity price falls.

Valtech Research Report: Goodwill impairment in Hong Kong-listed technology companies FY2021–FY2025

Categories: Business Valuation, Financial Reporting IFRS HKFRS, Research Reports|Tags: , , |

Trends FY2021–FY2025, AI exposure and the FY2026 year-end outlook — an infographic brief for auditors, management and audit committees.

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