Biological Assets Valuation

Biological assets, realizing the fair values has been a challenging task for investors due to the complexity and diversification of biological transformation (growth cycle includes growth, degeneration, production and procreation). Roma Group understands such value has material impact to the company’s financial statement and the investment decision. 


Our valuation report is in accord with HKAS 41 and IAS 41.


Some of the biological assets that we value include:


  • Agriculture
  • Forestry
  • Floriculture
  • Fisheries
  • Livestock
  • Poultry