Borrow: intangible assets-non-patented technology 5 2000
Loan: short-term loan of 52,000 yuan.
Non-patented technology: also known as proprietary technology. Refers to all kinds of technologies and proprietary technologies that are unknown to the outside world, have been adopted in production and business activities, do not enjoy legal protection, and can bring economic benefits. Non-patented technology generally includes industrial know-how, commercial trade know-how and management know-how.
Article 6 of the Regulations for the Implementation of People's Republic of China (PRC) Technology Contract Law stipulates that "non-patented technologies include:
(1) Technological achievements that have not been patented;
(2) Technological achievements that have not been granted patent rights;
(3) Technological achievements for which no patent right is granted according to the Patent Law "
Article 25 of the Patent Law of People's Republic of China (PRC) stipulates: "No patent right shall be granted to the following items:
First, scientific discovery;
Second, the rules and methods of intellectual activities;
Third, the diagnosis and treatment of diseases;
Fourth, animal and plant varieties;
5. Substances obtained by nuclear transformation.
The production method of the products listed in item 4 of the preceding paragraph may be granted a patent right in accordance with the provisions.
The Supreme People's Court's "Provisions on Several Issues Concerning the Trial of Scientific and Technological Dispute Cases" stipulates that "non-patented technological achievements shall meet the following conditions:
(1) technical scheme or proprietary technology, including 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.
The technology of an enterprise, as long as it has the above characteristics, is the non-patented technology of the enterprise.