Asset Appraisal

Shareholding System Restructuring and IPO / Private Placement Share Issuance Appraisal Services

Domestic Stock Markets — Domestic Main Board (A-shares, B-shares), Domestic ChiNext Board, SME Board. Hong Kong Market — H-shares, Red Chips

Enterprise / Asset Merger and Acquisition Appraisal Services

Enterprise Valuation — Overall Business Valuation; Equity Valuation; Asset Group Valuation.

Individual Asset Appraisal — Machinery and Equipment Appraisal; Real Estate and Land Appraisal; Mining Rights Appraisal.

Intangible Asset Appraisal — Including Patents, Proprietary Technology, Trademarks, Copyrights (Computer Software, Publications, Films, TV Dramas, etc.), Franchise Rights, Marketing Networks, Customer Relationships, Contractual Rights and Interests, etc.

Investment Consulting

Target Enterprise Asset Due Diligence — Investigating asset acquisition, maintenance, and utilization capacity; Investigating the current cost / market value of assets; Investigating matters related to asset property rights

Real Estate / Land Compliance Investigation with Laws and Regulations — Real estate acquisition status / Relevant title certificate acquisition status

Enterprise / Asset Merger and Acquisition Value Consulting — Acquisition plan design consulting; Acquisition consideration consulting; Tax arrangements during acquisitions

Intellectual Property / Intangible Asset Identification and Management Consulting — Identification of enterprise intangible assets; Management of enterprise intangible assets

Capital Restructuring / System Reform Appraisal Services

State-owned Enterprise Capital Restructuring — Separation of core and auxiliary businesses of state-owned enterprises; Company capital increase / reduction; Private enterprise capital restructuring; Foreign-invested enterprise capital restructuring; Enterprise winding-up and liquidation services

Appraisal for Financial Reporting Purposes

Fair Value Measurement — Purchase Price Allocation (PPA) for business combinations; Fair value appraisal of investment properties; Fair value appraisal of share-based payments;

Fair value appraisal of financial instruments and financial derivatives; Asset Impairment Testing — Goodwill impairment testing; Fixed asset impairment testing; Intangible asset impairment testing; Other asset impairment testing

Mortgage Loan Appraisal Services

Fixed Asset and Real Estate Collateral Appraisal — Machinery and equipment collateral; Real estate collateral; Intellectual Property / Intangible Asset Collateral Appraisal — Patent and proprietary technology collateral; Trademark collateral; Copyright collateral; Equity and debt pledge

Sino-Foreign Joint Venture / Cooperative Enterprise Services

Appraisal Services for the Establishment of Sino-Foreign Joint Ventures — Valuation of non-cash asset contributions

Appraisal Services for the Establishment of Sino-Foreign Cooperative Enterprises — Valuation of non-cash assets within cooperation terms of both parties; Valuation of the equity interests of partners in sino-foreign cooperative enterprises

Winding-up and Liquidation Services for Sino-Foreign Investments — Liquidation of joint ventures; Liquidation / equity transfer of cooperative enterprises

Judicial Assistance Services

Intellectual Property Infringement Damage Assessment — Patent infringement damage compensation; Trademark infringement damage compensation; Copyright infringement damage compensation

Corporate Bankruptcy Liquidation Appraisal

Minority Interest Damage Compensation Assessment