Registered trademark valuation
Information necessary for valuation of intangible property –
registered trademarks, know-how, patents, utility models (hereinafter referred to as “IP”)
The information listed below is required for the most commonly used approaches to the valuation of assets owned by companies – namely the comparative approach, the asset-based approach and the income-based approach.
| General | |
| A.1 | Definition of the subject of valuation (registration with the Industrial Property Office, internal company records, etc.) |
| A.2 | Authorised representatives |
| A.3 | Company information – certificate of incorporation |
| A.4 | Annual reports, final accounts for past periods |
| A.5 | Information on historical transactions with the IP |
| A.6 | Description of how the IP is used |
| Accounting | |
| U.1 | Financial statements as of the date of valuation |
| U.2 | IP account balance (according to both CAS and IAS/IFRS) |
| U.3 | Cost of maintenance, advertising, etc. |
| Strategy and planning | |
| S.1 | Relevant market, competition environment in which the IP is used |
| S.2 | Share of historical revenues generated by the IP |
| S.3 | Planned revenue from the use of the IP |
| S.4 | Marketing |
| S.5 | Information about existing licensing agreements |
| S.6 | Litigation and disputes involving the IP |
| S.7 | Estimated service life of the IP |