Second, the classification of intangible assets
According to different standards, intangible assets are divided into the following categories:
(a) according to the way of acquisition can be divided into self-created intangible assets and outsourcing intangible assets;
(2) According to whether it can exist independently, it can be divided into tangible intangible assets and intangible assets.
1, tangible and intangible assets include:
(1) Intellectual property: industrial property (including patent rights and trademark rights) and copyright (including computer software).
(2) Proprietary technology: trade secrets and technical know-how.
(3) Relationship intangible assets: customer relationship and customer list.
(4) Right intangible assets: leasehold right
2. Inaccuracy refers to intangible assets: goodwill.
Third, the factors affecting the valuation of intangible assets
The main factors affecting the appraisal value of intangible assets are:
(A) property rights factors
(B) Profit factors
Mainly consider the following factors:
1. Profitability factors of the intangible assets being evaluated, including technical factors, legal factors and economic factors.
2. Profit model of intangible assets being evaluated.
3. The correlation between the income of the intangible assets being evaluated and other assets.
4. Income and cost, cash flow.
5. Income period.
6. Income risk factors.
(3) technical factors
risk factor
(v) Acquisition cost of intangible assets
(6) Opportunity cost
(7) Market factors
1, market supply and demand;
2. The price level of similar intangible assets.
(8) Service life
For example, the protection period of invention patents is 20 years, but due to great intangible losses, the actual excess income period of owning patents is 10 year, so this 10 year should be considered when evaluating patents. The legal protection period of trademark right is 10 year, but it can be extended.
(9) Other factors
Four. Intangible assets evaluation procedure
(A) a clear assessment purpose
The intangible assets appraisal business mainly serves the following situations:
1, transfer of intangible assets;
2. Contribution of intangible assets;
3. Share-holding system reform;
4. Joint venture, cooperation, reorganization and merger of enterprises;
5. Bank pledged loans;
6. legal proceedings;
7. Other purposes.
(2) Confirmation of intangible assets
1. Confirm the existence of intangible assets. Can be carried out from the following aspects:
(1) Inquire about the contents of the intangible assets being evaluated, relevant national regulations, professional evaluation and legal documents (such as patent certificate, trademark registration certificate, copyright registration certificate, etc.). ), and verify the authenticity, reliability and authority of relevant materials.
(2) Analyze the specific technical and economic conditions required for the use of intangible assets and identify their application capabilities.
(3) Check whether the ownership of intangible assets belongs to the client or to others.
(4) Analyze whether the appraised object has formed intangible assets. Although some patents have obtained patent certificates, they have no practical economic significance. Some trademarks have not been used and have no influence among consumers, and these patents and trademarks have not formed intangible assets.
2. Distinguish the types of intangible assets. If some patented technologies must be combined with other patented technologies and proprietary technologies to form technologies with practical effects, and it is difficult to play a technical role simply from the perspective of patented technologies, then the patented technologies, other patented technologies and proprietary technologies should be evaluated as intangible assets.
3. Determine the validity period of intangible assets. A patent right, if it exceeds the legal protection period, cannot be evaluated as a patent asset. Some failed to submit the patent year, which shall be deemed as withdrawal and the patent right shall be invalid.
(3) Collect relevant information
Generally speaking, the contents of these materials include:
1, legal documents or other supporting materials of intangible assets.
2. cost. Here refers to the self-created (system) cost or outsourcing cost of intangible assets.
3. benefits. Here refers to the economic benefits brought by the use of intangible assets to the beneficiaries.
4. Time limit. Here refers to the duration, legal term, benefit period, contract period and technical life period of intangible assets.
5. Technical maturity. This refers to the development stage, development degree, maturity stage and decline stage of the research stage of technological intangible assets in the technical field.
6. Contents and conditions of ownership transfer and license. The transfer of intangible assets is different from the complete transfer of property rights or licensing. Licensing is exclusive licensing = exclusive licensing, regional exclusive licensing and general licensing.
7. Market supply and demand.
8. Profitability and risks of the industry.
(D) determine the evaluation method
Including: market method, income method and cost method.
(five) to make an evaluation conclusion and organize the writing of an evaluation report.