The evaluation of non-patented technology capital increase refers to the evaluation of the value of non-patented technology held by the evaluation institution when shareholders increase their capital with non-patented technology. The evaluation of non-patented technology capital increase belongs to the category of intangible assets evaluation.
Non-patented technology, also known as proprietary technology, also known as secret technology or technical know-how, refers to all secret knowledge, experience and skills that meet the legal requirements in the fields of production, management and finance, including process flow, formula, technical specification, management and sales skills and experience. It can be transferred according to law or used as the registered capital of an enterprise.
Non-patented technological achievements shall meet the following conditions:
(1) technical scheme or proprietary technology containing technical knowledge, experience and information;
(2) in a secret state, that is, it cannot be directly obtained from public channels;
(3) it has practical value, that is, it can make everyone gain economic benefits or competitive advantages;
(4) The owner has taken appropriate confidentiality measures and failed to provide them to others who have no agreed confidentiality obligations.
In the process of non-patented technology investment, non-patented technology is the property that investors can enjoy and transfer ownership. Therefore, non-patented technology is not known technology, and known technology is not the property of anyone and cannot be used as the capital contribution of shareholders. Article 27 of the new "Company Law" makes it clear: "Shareholders can make capital contributions in cash, or in kind, intellectual property rights, land use rights and other non-monetary properties that can be valued in money and transferred according to law."