the intangible assets of an enterprise contain complicated contents, not only intellectual property rights, but also other intangible assets including land use rights, franchise rights, trademark use rights, patents, goodwill and so on, which can be recorded after confirmation, will be listed in this column, so it is impossible to see whether the enterprise has independent intellectual property rights through the financial statements. Unless the enterprise prepares a separate statement to disclose the details of the composition of intangible assets.