{"id":3650,"date":"2019-03-04T16:14:46","date_gmt":"2019-03-04T16:14:46","guid":{"rendered":"https:\/\/hk.valtech-valuation.com\/valtech-%e6%96%b9%e7%a8%8b%e8%af%84%e4%bc%b0%e9%a6%99%e6%b8%af\/"},"modified":"2024-10-10T09:13:07","modified_gmt":"2024-10-10T09:13:07","slug":"valtech-%e6%96%b9%e7%a8%8b%e8%af%84%e4%bc%b0%e9%a6%99%e6%b8%af","status":"publish","type":"page","link":"https:\/\/hk.valtech-valuation.com\/cn\/","title":{"rendered":"Valtech\u65b9\u7a0b\u8a55\u4f30"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:1%;--awb-padding-bottom:-20px;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><h3 style=\"text-align: center;\">\u4e13\u4e1a\u8bc4\u4f30\u5e08| LSP\u7cbe\u7b97\u8bc4\u4f30| ECL\u8bc4\u4f30| \u4f01\u4e1a\u8bc4\u4f30 | \u5546\u4e1a\u4f30\u503c | \u7269\u4e1a\u8bc4\u4f30 | \u571f\u5730\u8bc4\u4f30 | \u91d1\u878d\u5de5\u5177\u8bc4\u4f30 | \u91d1\u878d\u521b\u65b0 | \u4f30\u503c\u81ea\u52a8\u5316\u7cfb\u7edf | \u5b8c\u5584\u7684\u8bc4\u4f30\u6d41\u7a0b<\/h3>\n<\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-bottom:2%;--awb-background-color:#ffffff;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:2%;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><h2 style=\"text-align: center;\">\u624e\u6839\u4e2d\u56fd\u9999\u6e2f\u9762\u5411\u5168\u7403\u63d0\u4f9b\u5168\u65b9\u4f4d\u8bc4\u4f30\u670d\u52a1\u7684\u4e13\u4e1a\u8bc4\u4f30\u5e08<\/h2>\n<p style=\"text-align: center;\"><span style=\"color: #f2ab10;\"><span style=\"color: #000000;\">\u96fb\u8a71:<\/span> +852-23889262 <span style=\"color: #000000;\">Email:<\/span> admin@valtech-valuation.com<\/span><\/p>\n<p 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style=\"border-color:#333333;border-width:0px;background-color:#333333;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-chart-pie fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u516c\u53f8\u8bc4\u4f30\u548c\u4ea4\u6613\u54a8\u8be2<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p style=\"text-align: left;\">\u6bcf\u9879\u4e1a\u52a1\u90fd\u6709\u5176\u72ec\u7279\u7684\u6311\u6218\u3002 \u4e86\u89e3\u60a8\u5f53\u524d\u7684\u60c5\u51b5\u548c\u76ee\u6807\u4e1a\u52a1\u662f\u6211\u4eec\u4f30\u503c\u548c\u8bc4\u4f30\u7684\u5173\u952e\u6b65\u9aa4\u4e4b\u4e00\u3002 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col-sm-6 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper-background link-area-box icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#333333;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-industry fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u9884\u671f\u4fe1\u7528\u635f\u5931\u8ba1\u91cf\uff08\u201cECL\u201d\uff09<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p style=\"text-align: left;\">\u65b9\u7a0b\u8bc4\u4f30\u52a9\u60a8\u5904\u7406\u4fe1\u7528\u98ce\u9669\u53ca\u4f1a\u8ba1\u9884\u671f\u4fe1\u7528\u635f\u5931\uff08\u201cECL\u201d\uff09\u4e4b\u5b8c\u6574\u6267\u884c\u8ba1\u5212\u3002 \u6211\u4eec\u63d0\u4f9b\u5ea6\u8eab\u8ba2\u5236\u7684ECL\u8bc4\u4f30\u670d\u52a1\uff0c\u8ba9\u60a8\u7684\u9999\u6e2f\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c9\u53f7ECL\u77e9\u9635\u548c\u98ce\u9669\u653f\u7b56\u62ab\u9732\u66f4\u5b8c\u5584\u3002 &#8230;<div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-3 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e6%96%b9%e7%a8%8b%e8%af%84%e4%bc%b0%e5%8a%a9%e6%82%a8%e5%a4%84%e7%90%86%e4%bf%a1%e7%94%a8%e9%a3%8e%e9%99%a9%e5%8f%8a%e4%bc%9a%e8%ae%a1%e9%a2%84%e6%9c%9f%e4%bf%a1%e7%94%a8%e6%8d%9f%e5%a4%b1ecl\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">\u9884\u671f\u4fe1\u7528\u635f\u5931\u8ba1\u91cf\uff08\u201cECL\u201d\uff09<\/span><\/a><\/div>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-2 fusion-columns-total-2 fusion-content-boxes-2 content-boxes-icon-with-title content-left\" style=\"--awb-backgroundcolor:rgba(255,215,0,0.04);--awb-item-margin-top:0px;--awb-item-margin-bottom:0px;--awb-margin-top:10px;--awb-margin-bottom:10px;--awb-hover-accent-color:#f2ab10;--awb-circle-hover-accent-color:#f2ab10;\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:#f4f4f4;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-6 col-md-6 col-sm-6 fusion-content-box-hover content-box-column-first-in-row\"><div class=\"col content-box-wrapper content-wrapper-background link-area-box icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#333333;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-chart-bar fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u7269\u4e1a\u5382\u623f\u53ca\u8bbe\u5907\u4f30\u503c<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p style=\"text-align: left;\">\u7269\u4e1a\u4f30\u503c\u5305\u62ec\u8bc4\u4f30\u6709\u5173\u7269\u4e1a\u7684\u57fa\u672c\u8d44\u6599\uff0c\u4f8b\u5982\u7269\u4e1a\u3001\u5730\u70b9\u3001\u7269\u4e1a\u6784\u6210\u90e8\u5206\u7684\u5efa\u7b51\u7269\u7684\u63cf\u8ff0\u3001\u5efa\u7b51\u9762\u79ef\uff0c\u5b9e\u7528\u9762\u79ef\u53ca\u4e00\u822c\u6761\u4ef6\u7b49\u3002 \u6295\u8d44\u7269\u4e1a\u662f\uff08\u7531\u4e1a\u4e3b\u6216\u627f\u79df\u4eba\u6839\u636e\u878d\u8d44\u79df\u8d41\uff09\u6301\u6709\u7684\u7269\u4e1a\uff0c\u4ee5\u8d5a\u53d6\u79df\u91d1\u6216\u8d44\u672c\u589e\u503c\uff0c\u6216\u4e24\u8005\u517c\u6709\u3002 \u6211\u4eec\u63d0\u4f9b\u5728IAS 40 \/ HKAS40\u4e0b\u5e94\u7528\u516c\u5141\u4ef7\u503c\u8bc4\u4f30\u670d\u52a1&#8230;<div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-4 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e7%89%a9%e4%b8%9a%e3%80%81%e5%8e%82%e6%88%bf%e5%8f%8a%e8%ae%be%e5%a4%87%e4%bc%b0%e5%80%bc\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">\u7269\u4e1a\u3001\u5382\u623f\u53ca\u8bbe\u5907\u4f30\u4ef7<\/span><\/a><\/div><\/div><\/div><\/div><div style=\"--awb-backgroundcolor:#f4f4f4;\" class=\"fusion-column content-box-column content-box-column content-box-column-2 col-lg-6 col-md-6 col-sm-6 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper-background link-area-box icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#333333;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-balance-scale fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u91d1\u878d\u5de5\u5177\u4f30\u503c<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p style=\"text-align: left;\">\u91d1\u878d\u5de5\u5177\u53ef\u4ee5\u662f\u771f\u5b9e\u6216\u865a\u62df\u6587\u4ef6\uff0c\u4ee3\u8868\u6d89\u53ca\u4efb\u4f55\u8d27\u5e01\u4ef7\u503c\u7684\u6cd5\u5f8b\u534f\u8bae\u3002 \u57fa\u4e8e\u80a1\u6743\u7684\u91d1\u878d\u5de5\u5177\u4ee3\u8868\u8d44\u4ea7\u7684\u6240\u6709\u6743\u3002 \u6211\u4eec\u7684\u4f30\u503c\u8303\u56f4\u5305\u62ec\u4fe1\u7528\u5206\u6790\u6a21\u578b\uff0c\u5b9e\u7269\u671f\u6743\uff0c\u6389\u671f\uff0c\u6216\u6709\u652f\u4ed8\uff0c\u9650\u5236\u6027\u80a1\u7968\uff0c\u53ef\u8f6c\u6362\u503a\u5238\u7b49&#8230;<div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-5 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e9%87%91%e8%9e%8d%e5%b7%a5%e5%85%b7%e4%bc%b0%e5%80%bc\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">\u91d1\u878d\u5de5\u5177\u4f30\u503c<\/span><\/a><\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-2 fusion-columns-total-2 fusion-content-boxes-3 content-boxes-icon-with-title content-left\" style=\"--awb-backgroundcolor:rgba(255,215,0,0.04);--awb-item-margin-top:0px;--awb-item-margin-bottom:0px;--awb-margin-top:10px;--awb-margin-bottom:10px;--awb-hover-accent-color:#f2ab10;--awb-circle-hover-accent-color:#f2ab10;\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:#f4f4f4;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-6 col-md-6 col-sm-6 fusion-content-box-hover content-box-column-first-in-row\"><div class=\"col content-box-wrapper content-wrapper-background link-area-box icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#333333;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-chart-bar fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u79c1\u52df\u80a1\u6743\u6295\u8d44\u7ec4\u5408\u4f30\u503c<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p style=\"text-align: left;\">\u79c1\u52df\u80a1\u6743\u6295\u8d44\u7ec4\u5408\u9700\u8981\u6309\u7167\u56fd\u9645\u6216\u9999\u6e2f\u8d22\u52a1\u62a5\u544a\u51c6\u5219\u7b2c9\u53f7\u8981\u6c42\uff0c\u9700\u8981\u5728\u5176\u8d22\u52a1\u72b6\u51b5\u8868\u4e2d\u786e\u8ba4\u91d1\u878d\u8d44\u4ea7\u6216\u91d1\u878d\u8d1f\u503a\u7684\u516c\u5141\u4ef7\u503c\u3002<div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-6 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e7%a7%81%e5%8b%9f%e8%82%a1%e6%9d%83%e6%8a%95%e8%b5%84%e7%bb%84%e5%90%88%e4%bc%b0%e5%80%bc\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">\u79c1\u52df\u80a1\u6743\u6295\u8d44\u7ec4\u5408\u4f30\u503c<\/span><\/a><\/div>\n<\/div><\/div><\/div><div style=\"--awb-backgroundcolor:#f4f4f4;\" class=\"fusion-column content-box-column content-box-column content-box-column-2 col-lg-6 col-md-6 col-sm-6 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper-background link-area-box icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#333333;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-balance-scale fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u8bc4\u4f30\u5ba1\u67e5\u670d\u52a1<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p style=\"text-align: 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class=\"fusion-content-boxes content-boxes columns row fusion-columns-2 fusion-columns-total-2 fusion-content-boxes-4 content-boxes-icon-with-title content-left\" style=\"--awb-backgroundcolor:rgba(255,215,0,0.04);--awb-item-margin-top:0px;--awb-item-margin-bottom:0px;--awb-margin-top:10px;--awb-margin-bottom:10px;--awb-hover-accent-color:#f2ab10;--awb-circle-hover-accent-color:#f2ab10;\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:#f4f4f4;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-6 col-md-6 col-sm-6 fusion-content-box-hover content-box-column-first-in-row\"><div class=\"col content-box-wrapper content-wrapper-background link-area-box icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#333333;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-chart-pie fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u751f\u7269\u8d44\u4ea7\u8bc4\u4f30<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p style=\"text-align: left;\">\u300a\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219\u7b2c41\u53f7-\u519c\u4e1a\u300b\u89c4\u5b9a\u4e86\u4ee5\u4e0b\u519c\u4e1a\u6d3b\u52a8\u7684\u4f1a\u8ba1\u51c6\u5219\u4ee5\u53ca\u5bf9\u751f\u7269\u8d44\u4ea7\u4ee5\u516c\u5141\u4ef7\u503c\u5165\u8d26\u7684\u76f8\u5173\u8981\u6c42\u3002 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content-box-column-2 col-lg-6 col-md-6 col-sm-6 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper-background link-area-box icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#333333;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-chart-bar fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u8bc9\u8bbc\u548c\u7a0e\u52a1\u5408\u89c4\u652f\u6301<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p style=\"text-align: left;\">\u6211\u4eec\u5f53\u4e2d\u7684\u8bc4\u4f30\u4e13\u5bb6\u5177\u5907\u4f5c\u4e3a\u9999\u6e2f\u6cd5\u5ead\u4f30\u503c\u6216\u516c\u53f8\u8bc4\u4f30\u4e13\u5bb6\u8bc1\u4eba\u4e4b\u7ecf\u9a8c\uff0c\u6211\u4eec\u4e86\u89e3\u5982\u4f55\u5c3d\u91cf\u534f\u52a9\u6cd5\u5ead\u5e76\u63d0\u4f9b\u516c\u5141\u4ef7\u503c\u4f5c\u53c2\u8003\u3002 \u6211\u4eec\u4e5f\u6709\u76f8\u5173\u7ecf\u9a8c\u5904\u7406\u4e70\u5356\u53cc\u65b9\u5bf9\u4f30\u503c\u4e4b\u5206\u6b67\uff0c\u5c3d\u53ef\u80fd\u4ee5\u5e02\u573a\u548c\u5408\u7406\u89d2\u5ea6\u5904\u7406\u8bc4\u4f30\u9879\u76ee\u3002<div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-9 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e8%a8%b4%e8%a8%9f%e5%92%8c%e7%a8%85%e5%8b%99%e5%90%88%e8%a6%8f\/\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">\u8bc9\u8bbc\u548c\u7a0e\u52a1\u5408\u89c4\u652f\u6301<\/span><\/a><\/div>\n<\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-1 fusion-columns-total-1 fusion-content-boxes-5 content-boxes-icon-with-title content-left\" style=\"--awb-backgroundcolor:rgba(255,215,0,0.04);--awb-item-margin-top:0px;--awb-item-margin-bottom:0px;--awb-margin-top:10px;--awb-margin-bottom:10px;--awb-hover-accent-color:#f2ab10;--awb-circle-hover-accent-color:#f2ab10;--awb-item-margin-bottom:40px;\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:#f4f4f4;\" class=\"fusion-column content-box-column content-box-column content-box-column-1 col-lg-12 col-md-12 col-sm-12 fusion-content-box-hover content-box-column-last content-box-column-last-in-row\"><div class=\"col content-box-wrapper content-wrapper-background link-area-box icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#333333;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-balance-scale fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u91c7\u77ff\u8bc4\u4f30\u548c\u9879\u76ee\u534f\u8c03<\/h2><\/div><div class=\"fusion-clearfix\"><\/div><div class=\"content-container\">\n<p style=\"text-align: left;\">\u6211\u4eec\u7684\u56e2\u961f\u62e5\u6709\u7b26\u5408VALMIN\u89c4\u8303\u7684\u77ff\u4e1a\u8d44\u4ea7\u4f30\u503c\u5b9e\u6218\u7ecf\u9a8c\u3002 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href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e7%a0%b4%e9%99%a4%e4%bd%8e%e4%bb%b7%e5%be%aa%e7%8e%af%ef%bc%9a%e9%87%8d%e8%a6%81%e7%9a%84%e4%bc%81%e4%b8%9a%e8%af%84%e4%bc%b0%e9%9c%80%e8%a6%81%e7%9a%84%e6%98%af%e4%b8%93%e4%b8%9a%e6%b0%b4%e5%87%86\/\">\n\t\t\t\t\t\t\u7834\u9664\u4f4e\u4ef7\u5faa\u73af\uff1a\u91cd\u8981\u7684\u4f01\u4e1a\u8bc4\u4f30\u9700\u8981\u7684\u662f\u4e13\u4e1a\u6c34\u51c6\u800c\u975e\u6700\u4f4e\u62a5\u4ef7\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-categories\"><a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e4%bc%81%e4%b8%9a%e8%af%84%e4%bc%b0-cn\/\" rel=\"tag\">\u4f01\u4e1a\u8bc4\u4f30<\/a>, <a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e5%85%ac%e5%85%81%e4%bb%b7%e5%80%bc%e8%af%84%e4%bc%b0-cn\/\" rel=\"tag\">\u516c\u5141\u4ef7\u503c\u8bc4\u4f30<\/a>, <a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e5%9b%bd%e9%99%85%e4%bc%9a%e8%ae%a1%e5%87%86%e5%88%99-cn\/\" rel=\"tag\">\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219<\/a>, <a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e6%9c%aa%e5%88%86%e7%b1%bb-cn\/\" rel=\"tag\">\u672a\u5206\u7c7b<\/a>, <a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e8%b5%84%e4%ba%a7%e8%af%84%e4%bc%b0-cn\/\" rel=\"tag\">\u8d44\u4ea7\u8bc4\u4f30<\/a>, <a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e9%a6%99%e6%b8%af%e4%bc%9a%e8%ae%a1%e5%87%86%e5%88%99-cn\/\" rel=\"tag\">\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219<\/a><\/div>\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e7%a0%b4%e9%99%a4%e4%bd%8e%e4%bb%b7%e5%be%aa%e7%8e%af%ef%bc%9a%e9%87%8d%e8%a6%81%e7%9a%84%e4%bc%81%e4%b8%9a%e8%af%84%e4%bc%b0%e9%9c%80%e8%a6%81%e7%9a%84%e6%98%af%e4%b8%93%e4%b8%9a%e6%b0%b4%e5%87%86\/\" aria-label=\"\u7834\u9664\u4f4e\u4ef7\u5faa\u73af\uff1a\u91cd\u8981\u7684\u4f01\u4e1a\u8bc4\u4f30\u9700\u8981\u7684\u662f\u4e13\u4e1a\u6c34\u51c6\u800c\u975e\u6700\u4f4e\u62a5\u4ef7\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 20px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e7%a0%b4%e9%99%a4%e4%bd%8e%e4%bb%b7%e5%be%aa%e7%8e%af%ef%bc%9a%e9%87%8d%e8%a6%81%e7%9a%84%e4%bc%81%e4%b8%9a%e8%af%84%e4%bc%b0%e9%9c%80%e8%a6%81%e7%9a%84%e6%98%af%e4%b8%93%e4%b8%9a%e6%b0%b4%e5%87%86\/\">\u7834\u9664\u4f4e\u4ef7\u5faa\u73af\uff1a\u91cd\u8981\u7684\u4f01\u4e1a\u8bc4\u4f30\u9700\u8981\u7684\u662f\u4e13\u4e1a\u6c34\u51c6\u800c\u975e\u6700\u4f4e\u62a5\u4ef7<\/a><\/h2><div class=\"fusion-content-sep sep-single sep-solid\"><\/div><div class=\"fusion-post-content-container\"><p>\u5728\u65b9\u7a0b\u8bc4\u4f30\uff08Valtech Valuation\uff09\uff0c\u6211\u4eec\u89c2\u5bdf\u5230\u5e02\u573a\u6b63\u51fa\u73b0\u5de8\u5927\u7684\u843d\u5dee \u3002\u867d\u7136\u63d0\u4f9b\u4f4e\u4ef7\u670d\u52a1\u7684\u673a\u6784\u6bd4\u6bd4\u7686\u662f\uff0c\u4f46\u771f\u6b63\u80fd\u4ee5\u5353\u8d8a\u7684\u95ee\u9898\u89e3\u51b3\u80fd\u529b\u3001\u6df1\u539a\u7684\u6280\u672f\u77e5\u8bc6\u3001\u72ec\u7279\u7684\u5ba2\u6237\u4f53\u9a8c\u4ee5\u53ca\u5bf9\u5408\u89c4\u6027\u7684\u9ad8\u5ea6\u627f\u8bfa\u6765\u7ade\u4e89\u7684\u673a\u6784\u5374\u5be5\u5be5\u65e0\u51e0 \u3002<\/p><\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e7%a0%b4%e9%99%a4%e4%bd%8e%e4%bb%b7%e5%be%aa%e7%8e%af%ef%bc%9a%e9%87%8d%e8%a6%81%e7%9a%84%e4%bc%81%e4%b8%9a%e8%af%84%e4%bc%b0%e9%9c%80%e8%a6%81%e7%9a%84%e6%98%af%e4%b8%93%e4%b8%9a%e6%b0%b4%e5%87%86\/\" aria-label=\"More on \u7834\u9664\u4f4e\u4ef7\u5faa\u73af\uff1a\u91cd\u8981\u7684\u4f01\u4e1a\u8bc4\u4f30\u9700\u8981\u7684\u662f\u4e13\u4e1a\u6c34\u51c6\u800c\u975e\u6700\u4f4e\u62a5\u4ef7\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-6522\" class=\"fusion-post-grid post-6522 post type-post status-publish format-standard has-post-thumbnail hentry category-lsp-cn tag-181\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(255,255,255,1);border:1px solid #f5f5f5;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f5f5f5;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"1440\" height=\"810\" src=\"https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/04\/Valtech-LSP-Valuation-Services-1.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/04\/Valtech-LSP-Valuation-Services-1-200x113.jpg 200w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/04\/Valtech-LSP-Valuation-Services-1-400x225.jpg 400w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/04\/Valtech-LSP-Valuation-Services-1-600x338.jpg 600w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/04\/Valtech-LSP-Valuation-Services-1-800x450.jpg 800w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/04\/Valtech-LSP-Valuation-Services-1-1200x675.jpg 1200w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/04\/Valtech-LSP-Valuation-Services-1.jpg 1440w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 732px) 580px, (min-width: 640px) 732px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/valtech%e5%b8%ae%e5%8a%a9%e4%bc%81%e4%b8%9a%e5%ba%94%e5%af%b9hkas-19-%e5%90%88%e8%a7%84%e6%8c%91%e6%88%98\/\">\n\t\t\t\t\t\t\u89e3\u6790\u957f\u670d\u52a1\u91d1\uff08LSP\uff09\u7cbe\u7b97\u4f30\u503c\uff1aValtech\u5e2e\u52a9\u4f01\u4e1a\u5e94\u5bf9 HKAS 19 \u5408\u89c4\u6311\u6218\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-categories\"><a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/lsp%e8%af%84%e4%bc%b0-cn\/\" rel=\"tag\">\u957f\u671f\u670d\u52a1\u91d1\uff08LSP\uff09\u8bc4\u4f30<\/a><\/div>\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/valtech%e5%b8%ae%e5%8a%a9%e4%bc%81%e4%b8%9a%e5%ba%94%e5%af%b9hkas-19-%e5%90%88%e8%a7%84%e6%8c%91%e6%88%98\/\" aria-label=\"\u89e3\u6790\u957f\u670d\u52a1\u91d1\uff08LSP\uff09\u7cbe\u7b97\u4f30\u503c\uff1aValtech\u5e2e\u52a9\u4f01\u4e1a\u5e94\u5bf9 HKAS 19 \u5408\u89c4\u6311\u6218\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 20px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valtech%e5%b8%ae%e5%8a%a9%e4%bc%81%e4%b8%9a%e5%ba%94%e5%af%b9hkas-19-%e5%90%88%e8%a7%84%e6%8c%91%e6%88%98\/\">\u89e3\u6790\u957f\u670d\u52a1\u91d1\uff08LSP\uff09\u7cbe\u7b97\u4f30\u503c\uff1aValtech\u5e2e\u52a9\u4f01\u4e1a\u5e94\u5bf9 HKAS 19 \u5408\u89c4\u6311\u6218<\/a><\/h2><div class=\"fusion-content-sep sep-single sep-solid\"><\/div><div class=\"fusion-post-content-container\"><p> \u8feb\u5728\u7709\u776b\u7684\u6cd5\u89c4\u8f6c\u53d8\uff1a\u4e3a\u4ec0\u4e48\u73b0\u5728\u5c31\u8981\u5173\u6ce8\uff1f \u6cd5\u4f8b\u53d8\u66f4\uff1a \u9999\u6e2f\u653f\u5e9c\u5df2\u5ba3\u5e03\uff0c\u53d6\u6d88\u5f3a\u79ef\u91d1\uff08MPF\uff09\u300c\u5bf9\u51b2\u300d\u673a\u5236\u4e8e 2025 \u5e74 5 \u6708 1 \u65e5\u8d77\u5df2\u6b63\u5f0f\u751f\u6548\u3002 \u8d22\u52a1\u51b2\u51fb\uff1a \u5728\u6b64\u65e5\u671f\u4e4b\u540e\u7684\u53d7\u96c7\u671f\uff0c\u96c7\u4e3b\u4e0d\u5f97\u518d\u5229\u7528\u5176\u5f3a\u79ef\u91d1\u5f3a\u5236\u6027\u4f9b\u6b3e\u7684\u7d2f\u7b97\u6743\u76ca\u6765\u62b5\u9500\u957f\u670d\u52a1\u91d1\uff08LSP\uff09\u3002\u8fd9\u610f\u5473\u7740\u8d44\u4ea7\u8d1f\u503a\u8868\u4e0a\u5c06\u51fa\u73b0\u4e00\u9879\u663e\u8457\u4e14\u7f3a\u4e4f\u5bf9\u51b2\u5de5\u5177\u7684\u300c\u51c0\u8d1f\u503a\u300d\u3002 \u9075\u5faa HKAS 19\uff1a\u6280\u672f\u5c42\u9762\u7684\u5408\u89c4\u8981\u6c42 \u5e76\u975e\u7b80\u5355\u7684\u652f\u4ed8\u9879\u76ee\uff1a \u5fc5\u987b\u660e\u786e\u7684\u662f\uff0c\u957f\u670d\u52a1\u91d1\u4e0d\u5e94\u4ec5\u88ab\u89c6\u4e3a\u4e00\u9879\u300c\u89e3\u96c7\u5f00\u652f\u300d\uff0c\u5728\u4f1a\u8ba1\u51c6\u5219\u4e0b\uff0c\u5b83\u88ab\u5b9a\u4e49\u4e3a\u300c\u8bbe\u5b9a\u53d7\u76ca\u4e49\u52a1\u300d\uff08Defined Benefit Obligation\uff09\u3002 \u9884\u8ba1\u5355\u4f4d\u7d2f\u79ef\u6743\u76ca\u6cd5\uff08PUC Method\uff09\uff1a \u6839\u636e HKAS 19\uff08\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219\u7b2c 19 \u53f7\uff09\uff0c\u4f01\u4e1a\u5fc5\u987b\u91c7\u7528\u300c\u9884\u8ba1\u5355\u4f4d\u7d2f\u79ef\u6743\u76ca\u6cd5-Projected Unit Credit Method\u300d\u8fdb\u884c\u4f30\u503c\u3002\u8fd9\u6d89\u53ca\u5c06\u672a\u6765\u7684\u4e49\u52a1\u6298\u73b0\u4e3a\u73b0\u503c\uff0c\u5176\u590d\u6742\u7a0b\u5ea6\u8fdc\u8d85\u4e00\u822c HR<\/p><\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/valtech%e5%b8%ae%e5%8a%a9%e4%bc%81%e4%b8%9a%e5%ba%94%e5%af%b9hkas-19-%e5%90%88%e8%a7%84%e6%8c%91%e6%88%98\/\" aria-label=\"More on \u89e3\u6790\u957f\u670d\u52a1\u91d1\uff08LSP\uff09\u7cbe\u7b97\u4f30\u503c\uff1aValtech\u5e2e\u52a9\u4f01\u4e1a\u5e94\u5bf9 HKAS 19 \u5408\u89c4\u6311\u6218\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-6498\" class=\"fusion-post-grid post-6498 post type-post status-publish format-standard has-post-thumbnail hentry category--cn category-214 tag-ifrs-9-cn tag--cn\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(255,255,255,1);border:1px solid #f5f5f5;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f5f5f5;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"1640\" height=\"924\" src=\"https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u4e0a\u5e02\u516c\u53f8\u6240\u63d0\u4f9b\u7684-\u8ca1\u52d9\u64d4\u4fdd\u4f30\u503c.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u4e0a\u5e02\u516c\u53f8\u6240\u63d0\u4f9b\u7684-\u8ca1\u52d9\u64d4\u4fdd\u4f30\u503c-200x113.jpg 200w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u4e0a\u5e02\u516c\u53f8\u6240\u63d0\u4f9b\u7684-\u8ca1\u52d9\u64d4\u4fdd\u4f30\u503c-400x225.jpg 400w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u4e0a\u5e02\u516c\u53f8\u6240\u63d0\u4f9b\u7684-\u8ca1\u52d9\u64d4\u4fdd\u4f30\u503c-600x338.jpg 600w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u4e0a\u5e02\u516c\u53f8\u6240\u63d0\u4f9b\u7684-\u8ca1\u52d9\u64d4\u4fdd\u4f30\u503c-800x451.jpg 800w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u4e0a\u5e02\u516c\u53f8\u6240\u63d0\u4f9b\u7684-\u8ca1\u52d9\u64d4\u4fdd\u4f30\u503c-1200x676.jpg 1200w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u4e0a\u5e02\u516c\u53f8\u6240\u63d0\u4f9b\u7684-\u8ca1\u52d9\u64d4\u4fdd\u4f30\u503c.jpg 1640w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 732px) 580px, (min-width: 640px) 732px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e8%b4%a2%e5%8a%a1%e6%8b%85%e4%bf%9d%e4%bc%b0%e5%80%bc\/\">\n\t\t\t\t\t\t\u8d22\u52a1\u62c5\u4fdd\u4f30\u503c\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-categories\"><a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e4%b8%8a%e5%b8%82%e5%85%ac%e5%8f%b8-cn\/\" rel=\"tag\">\u4e0a\u5e02\u516c\u53f8<\/a>, <a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e4%bc%81%e4%b8%9a%e8%af%84%e4%bc%b0-cn\/\" rel=\"tag\">\u4f01\u4e1a\u8bc4\u4f30<\/a>, <a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e9%a2%84%e6%9c%9f%e4%bf%a1%e7%94%a8%e6%8d%9f%e5%a4%b1\/\" rel=\"tag\">\u9884\u671f\u4fe1\u7528\u635f\u5931<\/a>, <a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e9%a6%99%e6%b8%af%e4%bc%9a%e8%ae%a1%e5%87%86%e5%88%99-cn\/\" rel=\"tag\">\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219<\/a><\/div>\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e8%b4%a2%e5%8a%a1%e6%8b%85%e4%bf%9d%e4%bc%b0%e5%80%bc\/\" aria-label=\"\u8d22\u52a1\u62c5\u4fdd\u4f30\u503c\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 20px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e8%b4%a2%e5%8a%a1%e6%8b%85%e4%bf%9d%e4%bc%b0%e5%80%bc\/\">\u8d22\u52a1\u62c5\u4fdd\u4f30\u503c<\/a><\/h2><div class=\"fusion-content-sep sep-single sep-solid\"><\/div><div class=\"fusion-post-content-container\"><p>Valtech \u6700\u8fd1\u5b8c\u6210\u4e86\u4e00\u9879\u4f30\u503c\u9879\u76ee\uff1a\u4e3a\u4e00\u5bb6\u4e0a\u5e02\u516c\u53f8\u5411\u5176\u5173\u8054\u516c\u53f8\u63d0\u4f9b\u7684\u8d22\u52a1\u62c5\u4fdd\u8fdb\u884c\u4f30\u503c\uff0c\u4ee5\u652f\u6301\u8be5\u5173\u8054\u516c\u53f8\u4ece\u94f6\u884c\u53d6\u5f97\u878d\u8d44\u76f8\u5173\u62c5\u4fdd\u7b26\u5408\u4f1a\u8ba1\u62ab\u9732\u8981\u6c42\u3002<\/p><\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e8%b4%a2%e5%8a%a1%e6%8b%85%e4%bf%9d%e4%bc%b0%e5%80%bc\/\" aria-label=\"More on \u8d22\u52a1\u62c5\u4fdd\u4f30\u503c\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<article id=\"blog-1-post-6488\" class=\"fusion-post-grid post-6488 post type-post status-publish format-standard has-post-thumbnail hentry category--cn tag-ecl-cn tag--cn\">\n<div class=\"fusion-post-wrapper\" style=\"background-color:rgba(255,255,255,1);border:1px solid #f5f5f5;border-bottom-width:3px;\">\n\n\t\t\t<div class=\"fusion-flexslider flexslider fusion-flexslider-loading fusion-post-slideshow\" style=\"border-color:#f5f5f5;\">\n\t\t<ul class=\"slides\">\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<li><div  class=\"fusion-image-wrapper\" aria-haspopup=\"true\">\n\t\t\t\t<img decoding=\"async\" width=\"1640\" height=\"924\" src=\"https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u4f30\u503c\u8cea\u91cf-\u9810\u671f\u4fe1\u7528\u640d\u5931.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u4f30\u503c\u8cea\u91cf-\u9810\u671f\u4fe1\u7528\u640d\u5931-200x113.jpg 200w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u4f30\u503c\u8cea\u91cf-\u9810\u671f\u4fe1\u7528\u640d\u5931-400x225.jpg 400w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u4f30\u503c\u8cea\u91cf-\u9810\u671f\u4fe1\u7528\u640d\u5931-600x338.jpg 600w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u4f30\u503c\u8cea\u91cf-\u9810\u671f\u4fe1\u7528\u640d\u5931-800x451.jpg 800w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u4f30\u503c\u8cea\u91cf-\u9810\u671f\u4fe1\u7528\u640d\u5931-1200x676.jpg 1200w, https:\/\/hk.valtech-valuation.com\/wp-content\/uploads\/sites\/10\/2026\/03\/\u63d0\u5347\u8ca1\u52d9\u5831\u544a\u4f30\u503c\u8cea\u91cf-\u9810\u671f\u4fe1\u7528\u640d\u5931.jpg 1640w\" sizes=\"(min-width: 2200px) 100vw, (min-width: 732px) 580px, (min-width: 640px) 732px, \" \/><div class=\"fusion-rollover\">\n\t<div class=\"fusion-rollover-content\">\n\n\t\t\t\t\n\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t<h4 class=\"fusion-rollover-title\">\n\t\t\t\t\t<a class=\"fusion-rollover-title-link\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e6%8f%90%e5%8d%87%e8%b4%a2%e5%8a%a1%e6%8a%a5%e5%91%8a%e4%bc%b0%e5%80%bc%e8%b4%a8%e9%87%8f-%e9%a2%84%e6%9c%9f%e4%bf%a1%e7%94%a8%e6%8d%9f%e5%a4%b1%ef%bc%88ecl%ef%bc%89\/\">\n\t\t\t\t\t\t\u63d0\u5347\u8d22\u52a1\u62a5\u544a\u4f30\u503c\u8d28\u91cf-\u9884\u671f\u4fe1\u7528\u635f\u5931\uff08ECL\uff09\t\t\t\t\t<\/a>\n\t\t\t\t<\/h4>\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t<div class=\"fusion-rollover-categories\"><a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e5%9b%bd%e9%99%85%e4%bc%9a%e8%ae%a1%e5%87%86%e5%88%99-cn\/\" rel=\"tag\">\u56fd\u9645\u4f1a\u8ba1\u51c6\u5219<\/a>, <a href=\"https:\/\/hk.valtech-valuation.com\/cn\/valuation\/%e9%a6%99%e6%b8%af%e4%bc%9a%e8%ae%a1%e5%87%86%e5%88%99-cn\/\" rel=\"tag\">\u9999\u6e2f\u4f1a\u8ba1\u51c6\u5219<\/a><\/div>\t\t\t\t\t\n\t\t\n\t\t\t\t\t\t<a class=\"fusion-link-wrapper\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e6%8f%90%e5%8d%87%e8%b4%a2%e5%8a%a1%e6%8a%a5%e5%91%8a%e4%bc%b0%e5%80%bc%e8%b4%a8%e9%87%8f-%e9%a2%84%e6%9c%9f%e4%bf%a1%e7%94%a8%e6%8d%9f%e5%a4%b1%ef%bc%88ecl%ef%bc%89\/\" aria-label=\"\u63d0\u5347\u8d22\u52a1\u62a5\u544a\u4f30\u503c\u8d28\u91cf-\u9884\u671f\u4fe1\u7528\u635f\u5931\uff08ECL\uff09\"><\/a>\n\t<\/div>\n<\/div>\n<\/div>\n<\/li>\n\t\t\t\n\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/ul>\n\t<\/div>\n\t<div class=\"fusion-post-content-wrapper\" style=\"padding:30px 25px 20px 25px;\"><div class=\"fusion-post-content post-content\"><h2 class=\"blog-shortcode-post-title entry-title\"><a href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e6%8f%90%e5%8d%87%e8%b4%a2%e5%8a%a1%e6%8a%a5%e5%91%8a%e4%bc%b0%e5%80%bc%e8%b4%a8%e9%87%8f-%e9%a2%84%e6%9c%9f%e4%bf%a1%e7%94%a8%e6%8d%9f%e5%a4%b1%ef%bc%88ecl%ef%bc%89\/\">\u63d0\u5347\u8d22\u52a1\u62a5\u544a\u4f30\u503c\u8d28\u91cf-\u9884\u671f\u4fe1\u7528\u635f\u5931\uff08ECL\uff09<\/a><\/h2><div class=\"fusion-content-sep sep-single sep-solid\"><\/div><div class=\"fusion-post-content-container\"><p>Valtech \u6700\u8fd1\u5b8c\u6210\u4e86\u4e00\u9879\u5173\u4e8e\u9884\u671f\u4fe1\u7528\u635f\u5931\uff08Expected Credit Loss, ECL\uff09\u8bc4\u4f30\u7684\u54a8\u8be2\u9879\u76ee\uff0c\u534f\u52a9\u5ba2\u6237\u4f18\u5316\u5176 ECL \u8bc4\u4f30\u65b9\u6cd5\u3001\u8ba1\u7b97\u6d41\u7a0b\u4ee5\u53ca\u76f8\u5173\u4f1a\u8ba1\u62ab\u9732\u3002\u8be5\u5ba2\u6237\u4ece\u4e8b\u8fdb\u53e3\u5546\u54c1\u7684\u56fd\u9645\u8d38\u6613\u5206\u9500\u4e1a\u52a1\uff0c\u5ba2\u6237\u7fa4\u5305\u62ec\u4f01\u4e1a\u5ba2\u6237\u53ca\u5206\u9500\u5546\u3002\u5bf9\u4e8e\u62e5\u6709\u5927\u91cf**\u5e94\u6536\u8d26\u6b3e\uff08trade receivables\uff09\u7684\u4f01\u4e1a\u800c\u8a00\uff0c\u91c7\u7528\u7b80\u5316\u6cd5\uff08simplified approach\uff09\u5e76\u4f7f\u7528\u51c6\u5907\u77e9\u9635\uff08provision matrix\uff09**\u8ba1\u7b97\u9884\u671f\u4fe1\u7528\u635f\u5931\u662f\u4e00\u79cd\u5e38\u89c1\u4e14\u88ab\u4f1a\u8ba1\u51c6\u5219\u63a5\u53d7\u7684\u505a\u6cd5\u3002\u76f8\u5173\u4f1a\u8ba1\u51c6\u5219\u4ea6\u660e\u786e\u6307\u51fa\uff0c\u51c6\u5907\u77e9\u9635\u662f\u4e00\u79cd\u53ef\u63a5\u53d7\u7684\u5b9e\u52a1\u65b9\u6cd5\u3002<\/p><\/div><\/div><div class=\"fusion-meta-info\"><div class=\"fusion-alignleft\"><a class=\"fusion-read-more\" href=\"https:\/\/hk.valtech-valuation.com\/cn\/%e6%8f%90%e5%8d%87%e8%b4%a2%e5%8a%a1%e6%8a%a5%e5%91%8a%e4%bc%b0%e5%80%bc%e8%b4%a8%e9%87%8f-%e9%a2%84%e6%9c%9f%e4%bf%a1%e7%94%a8%e6%8d%9f%e5%a4%b1%ef%bc%88ecl%ef%bc%89\/\" aria-label=\"More on \u63d0\u5347\u8d22\u52a1\u62a5\u544a\u4f30\u503c\u8d28\u91cf-\u9884\u671f\u4fe1\u7528\u635f\u5931\uff08ECL\uff09\">Read More<\/a><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div>\n<\/article>\n<div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:90px;--awb-padding-bottom:10px;--awb-background-color:rgba(245,245,245,0);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1216.8px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-right:15%;--awb-padding-left:15%;--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-3\"><h2 style=\"font-weight: 300; text-align: center;\">\u65b9\u7a0b\u8bc4\u4f30\u5e08\u7684\u6838\u5fc3\u4ef7\u503c<\/h2>\n<\/div><div class=\"fusion-separator\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:0px;margin-bottom:30px;width:100%;max-width:130px;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#333333;border-color:#333333;border-top-width:2px;\"><\/div><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-blend:overlay;--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-content-boxes content-boxes columns row fusion-columns-5 fusion-columns-total-5 fusion-content-boxes-6 content-boxes-icon-on-top content-left\" style=\"--awb-margin-bottom:0px;--awb-hover-accent-color:#f2ab10;--awb-circle-hover-accent-color:#f2ab10;\" data-animationOffset=\"top-into-view\"><div style=\"--awb-backgroundcolor:rgba(255,255,255,0);\" class=\"fusion-column content-box-column content-box-column-1 col-lg-2 col-md-2 col-sm-2 fusion-content-box-hover content-box-column-first-in-row\"><div class=\"col content-box-wrapper content-wrapper link-area-link-icon icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#4e6da5;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-chalkboard-teacher fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u6df1\u5ea6\u5b66\u4e60<\/h2><\/div><\/div><\/div><div style=\"--awb-backgroundcolor:rgba(255,255,255,0);\" class=\"fusion-column content-box-column content-box-column-2 col-lg-2 col-md-2 col-sm-2 fusion-content-box-hover \"><div class=\"col content-box-wrapper content-wrapper link-area-link-icon icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#4e6da5;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-check-circle fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u53ef\u9760\u670d\u52a1<\/h2><\/div><\/div><\/div><div style=\"--awb-backgroundcolor:rgba(255,255,255,0);\" class=\"fusion-column content-box-column content-box-column-3 col-lg-2 col-md-2 col-sm-2 fusion-content-box-hover \"><div class=\"col content-box-wrapper content-wrapper link-area-link-icon icon-hover-animation-pulsate\" data-animationOffset=\"top-into-view\"><div class=\"heading heading-with-icon icon-left\"><div class=\"icon\"><i style=\"border-color:#333333;border-width:0px;background-color:#4e6da5;box-sizing:content-box;height:44px;width:44px;line-height:44px;border-radius:50%;font-size:22px;\" aria-hidden=\"true\" class=\"fontawesome-icon fa-database fas circle-yes\"><\/i><\/div><h2 class=\"content-box-heading fusion-responsive-typography-calculated\" style=\"--h2_typography-font-size:23px;--fontSize:23;line-height:1.31;\">\u5584\u7528\u7edf\u8ba1\u6570\u636e<\/h2><\/div><\/div><\/div><div style=\"--awb-backgroundcolor:rgba(255,255,255,0);\" class=\"fusion-column content-box-column content-box-column-4 col-lg-2 col-md-2 col-sm-2 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