(1) legal factors: mainly include: (1) the integrity of ownership, that is, the integrity of ownership of the patent right owned by the patentee or the client. (2) the degree of legal protection, including two aspects, the state of the patent and the integrity of the claim. The status of a patent refers to the technical status in a patent application, whether it is in the initial examination stage, substantive examination stage or patent certificate obtaining stage, the later it is, the greater its value will be. Different types of patents have different degrees of protection. Since the invention patent has passed the substantive examination, it is less likely to copy others' patents or be revoked after obtaining the patent certificate. Compared with the other two patents, it has higher technical content, longer application period and greater risks faced by the obligee, so its value is relatively high. The integrity of the claim refers to the patent scope that needs to be protected in the patent application claim, and also reflects the quality problem of the claim. Some claims are complete and better protect the rights of the patentee. Some claims are incomplete, and only part of the rights of the patentee are protected. ③ The position of a patent in the patent family When a single patent belongs to the patent family, its value is related to the value of other patents in the patent family. When the patent is the core patent in the patent family, it is necessary to analyze its correlation with other patents; When a patent is a peripheral patent, it is necessary to analyze whether it is related to multiple core patents and how it is related to other peripheral patents. (4) Remaining service life: Generally, the shorter of the economic life and legal service life of the patented technology should be adopted to determine the remaining service life. The longer the service life, the greater its value.
⑵ Technical factors: Technical factors mainly include the innovation degree of patents, that is, the advanced degree of technology; The development stage of technology; The competitive advantage of technology means that there are key technical know-how in the process of technology implementation, and the technical complexity is high, and this technical know-how is not easy to be analyzed, tested and simulated. Because the excess income of technology is mainly reflected in its monopoly income, the more competitive the technology is, the higher its monopoly degree will be and the market share of technical products will be correspondingly higher, so it is difficult for technical products to be replaced.
⑶ Industrial factors: mainly include ① the degree of industrialization, that is, the difficulty of technology industrialization, whether the implementation conditions are harsh, the easier it is to industrialize, the easier it is to implement patented technology, and the greater the possibility of patent implementation. (2) national policy adaptability, that is, the consistency between the industry where the technology is implemented and the national industrial policy. Only when the patent is consistent with the national industrial policy can it get national and local support, and the patent will quickly form an industry. The more the country encourages the development of the industry, the faster the value of technology implementation can be brought into play. (3) The industrial application scope mainly refers to the size of the possible application fields of patented technology now and in the future. The wider the application scope, the greater its value. ④ The degree to which technical products are accepted by the market. The more products the market needs, the greater the value of technology.
⑷ Special factors: Special factors in some industries, such as drug certification, clinical trials, and relevant approval certificates of network security technology, also have great influence on patent value, because these special factors are necessary elements for the industrialization of patent technology.
5. Steps of patent evaluation
(1) Signing: Before the evaluation, the customer should sign an agreement with the company to reach an agreement on the scope, purpose, benchmark date, cost and delivery time of the evaluation report, and formally sign an agreement, which will be implemented by the supervisor.
⑵ Setting up a project team: according to the size and difficulty of the evaluation project, a project evaluation team composed of industry experts, evaluation experts and professionals in economy, law, technology, society and accounting is set up to carry out project evaluation, and the project team is responsible for experts.
⑶ On-the-spot investigation: The project team went deep into the enterprise to conduct on-the-spot investigation, investigate and understand the development and changes, economic benefits, market prospects, technology life cycle, equipment technology and economic conditions of the enterprise, consult various legal documents and accounting statements, and listen to the reports and introductions of leading cadres at or above the middle level.
⑷ Market survey: Using modern means to survey consumers in different regions and with different economic incomes. Some assessments require international market research to obtain first-hand information.
5. Designing mathematical models: adopting internationally accepted theories and methods, designing mathematical models according to the actual situation of the evaluated enterprise, scientifically determining the values of various parameters, and carrying out computer calculations for many times.
[6] Expert Committee discussion: The expert advisory committee demonstrates the evaluation results.
(7) Inform the customer of the evaluation result: Inform the customer of the evaluation result, and the customer will pay the evaluation fee.
6. Materials to be prepared for patent evaluation
(1) Basic information of the enterprise: (1) Business license, tax registration certificate and production license of the industrial and commercial enterprise as a legal person; (2) Brief introduction of the enterprise; (3) Articles of association; ④ Distribution of enterprise marketing network; (5) enterprise product quality standards; ⑥ Reports and comments of news media and consumers on product quality and service; ⑦ Others.
⑵ Patent technical data: ① Research and development of the client's patented products and brief introduction of the patent developer; (2) Patent certificate and relevant legal documents such as acceptance, transfer, change (contract) and payment voucher; (3) Patent description; (4) the basic situation of patent technology questionnaire (see table); (5) Patent product project proposal, letter of intent for joint venture and cooperation, feasibility study report or technical transformation plan; ⑥ Patent technology inspection report, appraisal certificate of scientific and technological achievements, patent technology retrieval data, technical evaluation of well-known experts in the industry, etc. All landowners patent application fee, maintenance fee, annual fee and other payment receipts and vouchers; ⑧ Appraisal opinions of industry experts on new patented technology ⑨ Copy of patent register.
⑶ Financial information: ① The balance sheet, income statement or financial income statistics related to the patented products of the entrusting party in recent five years (including the evaluation benchmark date); (2) Statistics on investment and expenses of patent product development (table1); ③ the development plan of the entrusting party in the next five years; (4) The entrusting party's revenue forecast and compilation instructions for the patented products in the next 3-5 years (Table C).
⑷ Other information: ① Award-winning certificate of patented products and certificate of recognition of high-tech enterprises. (2) The annual patent maintenance fee shall be paid on schedule. ③ Letter of commitment from the entrusting party.
Second, the evaluation of proprietary technology
1. Concept of know-how: Know-how, also known as non-patented technology and technical secrets, refers to knowledge and skills that have not been disclosed and patented.
2. Features: (1) practicality; (2) novelty; (3) value; (4) confidentiality.
3. The difference between proprietary technology and patented technology
(1) The proprietary technology is confidential, while the patented technology is disclosed within the scope stipulated by the patent law.
(2) Proprietary technology covers a wide range, which is wider than patented technology.
(3) Patented technology has a clear legal protection period, while proprietary technology has no legal protection period.
(4) The protection of patented technology is usually carried out in accordance with the provisions of the Patent Law, and the laws for protecting proprietary technology mainly include the Contract Law of People's Republic of China (PRC) and the Anti-Unfair Competition Law of People's Republic of China (PRC).
4. Factors affecting the evaluation value of proprietary technology
(a) the term of use of proprietary technology.
(2) Expected profitability of proprietary technology.
⑶ Analyze the market situation of proprietary technology.
(4) Development cost of proprietary technology.
5. List of information required for evaluation of proprietary technology rights
(1) identification documents of the entrusting party and the asset possessor (business license of the company or personal identity card);
(2) Summary report on proprietary technology, including development history, participants and development expenses; (3) Transfer and evaluation of know-how, including transfer area, transfer method, transfer price, evaluation time and evaluation value;
(4) technical inspection report and technical appraisal report of proprietary technology;
5] Project feasibility study report;
[6] Brief introduction of proprietary technology products;
(seven) the production and sales of technical products (including the name, production and sales quantity and price of technical products);
Important sales contracts and sales networks;
(9) Confidentiality and protection of know-how (confidentiality measures, contracts, etc.). );
⑽ Financial statements for the last three years;
⑾ Relevant government approval documents;
⑿ Asset owner management ① Enterprise contract, articles of association, brief introduction and basic information table of the enterprise; (2) The accounting system or accounting method of the enterprise; (3) Internal management system (including production and operation, labor management, salary reward, labor insurance and welfare, property and materials management system, etc.). ); (4) previous resolutions and decisions of the board of directors on important issues of business management and financial accounting. ;
[13] Other information required for evaluation.
Third, the trademark right.
1. Trademark concept: a trademark is a symbol of a commodity or service, and it is a special symbol used by commodity producers or operators to distinguish their own goods or services from those of others. Such signs are generally composed of characters, figures, letters, numbers, three-dimensional signs and colors, as well as the combination of the above elements. Trademarks are intellectual property rights and part of industrial property rights.
2. Trademark classification
(1) according to whether the trademark has the exclusive right stipulated by law. According to whether a trademark has the exclusive right of legal protection, it can be divided into registered trademarks and unregistered trademarks. What we call trademark right evaluation refers to the evaluation of the exclusive right to use a registered trademark.
(2) according to the composition of the trademark. According to the composition of trademarks, they can be divided into word mark, graphic trademarks, symbolic trademarks, combined trademarks of words and graphics, color trademarks and three-dimensional logo trademarks.
(3) Classification according to different functions of trademarks. According to the different functions of trademarks, they can be divided into commodity trademarks, service trademarks, collective trademarks and certification trademarks.
3. Characteristics of trademark rights: Trademark rights are the rights and interests enjoyed by trademark owners according to law after trademark registration, and are protected by law, while unregistered trademarks are not protected by law. Trademark rights are based on the time of application for registration, not on the time of use. Trademark rights generally include exclusive rights (or exclusive rights), transfer rights, licensing rights, inheritance rights and so on.
4. The concept of trademark evaluation: Trademark evaluation is an act of confirming, evaluating and declaring trademarks according to a specific purpose, following fair and statutory standards and procedures, and providing value scales for assets by using appropriate methods.
5. Characteristics of trademark evaluation
(1) Reality. Refers to the evaluation of assets based on the market, environment, trademark reputation and its expectation at the evaluation base date;
⑵ Marketability. It means that trademark evaluation is based on the simulated market and takes the trademark market and the main market as the reference system to re-describe the trademark price attribute; Check the validity of trademark evaluation results according to market standards;
(3) Foresight. It refers to the real potential of a trademark in the future time and space, such as reflecting the actual price of a trademark with expected income;
(4) Notary consultation. Notarization means that trademark evaluation behavior is independent of the evaluation parties, and it serves the needs of trademark business, not the needs of any conflicting trademark business parties; Consultation means that the conclusion of trademark evaluation is to provide professional evaluation opinions for asset business, and the opinions themselves are not enforceable.
6. The main factors affecting the value of trademark rights
(1) Historical income of trademark products;
(2) the future profitability of trademark products;
(3) Trademark status: Trademark status must know its influence, market situation, competition situation, past performance, future plan and risk degree in detail. Specifically, there are the following seven influencing factors: ① influence: the ability to influence the industry market. If a trademark is the trademark of the leading product in its market, its value is higher than other ordinary values. ② Survivability. That is, the stability of the trademark. Trademarks with a long history and high consumer trust are more valuable. ③ Market forces. Refers to the trademark in the market economy. ④ Radiation force. Refers to the ability of a trademark to transcend geographical and cultural boundaries. Trademarks that conform to international practices and tastes are more valuable than those of a certain region or region. ⑤ Trend force. Refers to the direction and influence of trademarks on the development direction of the industry. The long-term development trend of trademarks can well reflect their contact and synchronization with consumers. ⑥ Support. Refers to the value of a trademark that can get investment and key support. ⑦ Protection. Refers to the legitimate rights of trademark owners, that is, the ability to protect registered trademarks. The depth and breadth of trademark legal protection are very important in evaluating trademarks.
7. Trademark evaluation procedure
(1) Define the evaluation object and scope;
(2) Sign the appraisal contract;
(3) To guide enterprises in assets verification and collect preparation materials;
(4) On-site inspection, verification and verification of data;
5] Prepare an evaluation report;
[6] Evaluation report on internal audit, inspection and evaluation of evaluation institutions;
(7) After the evaluation agency has passed the examination, it will send the official trademark value evaluation report, expert appraisal certificate and license to the evaluated enterprise.
9. List of information required for customer trademark evaluation
(1) Enterprise profile (1) Historical evolution, operating status and expected status of the enterprise. Business performance (especially in the last five years), popularity and reputation; (2) General situation of the production and operation of the enterprise: including the quality, output, technological process, products, honor and economic benefits of the enterprise; ③ Enterprise system, composition, management level and cultural quality; ④ Business license of enterprise legal person;
(2) Overview of trademarks: ① Time, place, quantity, protected content, scope and types of use of trademarks, whether there are other trademarks (including names), ② Legal proceedings of trademarks, popularity of trademarks, whether trademarks have participated in relevant international conventions and agreements (notes in the annex), etc. (3) the culture, connotation (Chinese characters, pinyin, graphics) and international registration of the trademark; Legal documents related to trademark registration, including registration certificate, business license, import and export license, franchise and production license; Enterprise trademarks and patent certificates
(3) the balance sheet and income statement of the first five years of the enterprise's financial and production and operation materials (1); ② Product quality, output, technological process, export history and prospect; ③ Depreciation method of fixed assets, original value of fixed assets, net value of fixed assets, technical transformation plan of fixed assets and estimated residual value of fixed assets; ④ Business strategy (long-term planning). Especially the long-term planning for the next five to ten years; ⑤ Financial data forecast in the next five to ten years, including sales volume and output forecast; Production cost (manufacturing cost, period cost, management cost, sales cost, financial cost) forecast; Depreciation and taxes; Profit and loss forecast. ⑥ Investment income, average cost profit rate and capital profit rate of domestic and foreign peers; ⑦ The proportion of sales (business) tax, sales (business) cost, sales (business) expenses and interest payment (financial expenses) in sales (business) income, its present situation and changing trend; Depreciation is not included in the cost of sales (operation); (8) Items and trends of non-operating income and non-operating expenditure; 9. Taxes and tax rates used by enterprises; What tax benefits have you enjoyed; Profit turned over; Attending the annual new investment in the next five years and the annual net increase plan of fixed assets; Enterprise development is influenced by related industries; Purchase and sale contracts, cooperation agreements, leases, etc. ; Contents and general situation of intangible assets held by enterprises.