Our Services

Align our expertise with your needs

Pinetree provides comprehensive valuation and advisory services to serve client's investment decision or compliance needs. Pinetree's core services include financial reporting, transaction reference, dispute resolution and industry research.

Financial Reporting

- Employee equity incentives, stock options, restricted shares

- Purchase price allocation

- ECLs, financial guarantees, convertible bonds, preferred shares

- Fair value hierarchy, disclosure requirements

- Right-of-use asset, incremental borrowing rate

- Recoverable amount of CGU, value in use

- Trademarks, patents, copyrights, contracts, customer relationships

- Residential, office, commercial, industrial, hotel properties

- Bearer biological assets, harvested agricultural produce

- PPP & BOT projects, sewage treatment, solid waste treatment

International Financial Reporting Standard 2 - Share-based Payment

International Financial Reporting Standard 3 - Business Combinations

International Financial Reporting Standard 9 - Financial Instruments

International Financial Reporting Standard 13 - Fair Value Measurement

International Financial Reporting Standard 16 - Leases

International Accounting Standard 36 - Impairment of Assets

International Accounting Standard 38 - Intangible Assets

International Accounting Standard 40 - Investment Property

International Accounting Standard 41 - Agriculture

IFRIC Interpretation 12 - Service Concession Arrangements

Accounting Standards

Valuation Subjects

Pinetree provides the following valuation services to assist in finacial reporting, based on profound understanding of accounting standards.

Pinetree collaborates with auditors, assists clients in addressing complex valuation issues and manage potential financial impacts.

Transaction Reference

- Experts in the team have participated in multiple De-SPAC merger transactions, providing fairness opinions in submission package.

- Experts assisted enterprises in successfully listing on the Nasdaq market through De-SPAC.

- Experts possess extensive experience in addressing regulatory review queries raised by SEC.

- Deep understanding in the relevant provisions of Chapter 14 of the Listing Rules, with regard to discloseable transactions, major transactions,

and very substantial transactions.

- Regularly tracing regulatory developments of Chapter 14 of the HKEx.

- Assisting clients in completing the entire transaction process and properly handling the relevant review queries raised by HKEx.

HKEx Chapter 14 of Listing Rules

Nasdaq Acquisition Transactions

Pinetree experts have participated in numerous transactions in capital markets, assisting client companies in successful deal completion.

Pinetree supports clients throughout the transaction process, covering board decision-making, regulatory review, financial accounting process, and subsequent value tracking.

Nasdaq De-SPAC Listing

- Actively participate in acquisition/disposal transactions of companies listed on the Nasdaq market.

- Provide fair value opinions for transactions and assist listed companies in successful deal completion.

- Offer professional advice on transaction structure design, regulatory approval processes and risk assessment.

Dispute Resolution (Litigation / Arbitration)

Post Transaction Disputes:

Shareholder Conflicts:

Matrimonial Property Matters:

Service Process and Expert’s Role

Pinetree experts are regularly appointed as valuation, damages and quantum of loss experts in disputes, encompassing post transaction disputes, shareholder conflicts, matrimonial property matters, contractual breaches, among others.

Pinetree experts have assisted different courts and tribunals, such as HKSAR courts, Hong Kong International Arbitration Centre (HKIAC), Eastern Caribbean Supreme Court, etc. Pinetree provides independent and impartial expert reports adhering to applicable codes of conduct and judicial rules, and collaborates with reputable law firms, such as Herbert Smith Freehills, King & Wood Mallesons, among others.

Pinetree delivers rigorous, court - admissible insights with care and diligence, drawing on extensive experience in judicial proceedings.

Common Types of Disputes

Assist Judicial Bodies:

Expert Report:

Expert Witness Testimony:

End-to-End Support:

Disputes between acquirers and sellers over transaction terms, performance adjustments or guarantees.

Disputes between shareholders, business partners regarding company ownership, control rights or profit distribution.

Disputes between divorcing couple over marital assets division (business interests, investments, properties)

Assist HKSAR courts, HKIAC and oversea judiciary in resolving complex disputes.

Prepare sole expert reports or joint expert reports, delivering well reasoned valuation opinions.

Act as expert witness at arbitration hearing and court trial, articulate findings under cross-examination

Proactive communication, attending joint expert meeting, hearing/trial preparation.

Industry Research

Pinetree provides in-depth industry research to facilitate client's need, helping client entering new market with full knowledge.

Establish accurate understanding of the client's needs and formulate a detailed report catalog and research scope.

Obtain a comprehensive industry landscape through both primary research interviews and secondary information collection.

Cover in-depth research areas including regulatory frameworks, licensing requirements, entry barriers, market size, competitive environment, etc.

Conduct customized investigation activities such as user surveys and street intercept interviews, especially in Hong Kong region.