Intangible assets accounting is the accounting of commercial banks’ acquisition, transfer, investment and amortization of intangible assets. Intangible assets refer to non-monetary assets without physical form, including patents, trademarks, copyrights, non-patented technologies, leasing rights, land use rights, goodwill, self-designed and authenticated scientific research results and software systems, etc. .
Management Measures:
Chapter 1 General Provisions
Article 1 In order to strengthen the management of intangible assets, prevent and promptly discover and correct deficiencies in the intangible assets business This system is formulated in accordance with relevant national laws and regulations and the "Basic Standards for Enterprise Internal Control" to prevent various errors and fraud, protect the safety of intangible assets and maintain their value, improve the efficiency of use of intangible assets, and enhance the company's core competitiveness.
Article 2 This system applies to the intangible assets business of the company and its subsidiaries.
Article 3 The so-called intangible assets in this system refer to identifiable non-monetary assets that have no physical form and are owned or controlled by the company, that is, they can be separated or divided from the company, and can be carried or carried with others. Non-monetary assets that are used for sale, transfer, licensing, lease or exchange together with relevant contractual agreements, assets and liabilities, as well as non-monetary assets derived from contractual agreement rights or other legal rights.
Intangible assets usually include patents, non-patented technologies, trademarks, copyrights, franchises, land use rights, etc. Non-patented technology refers to exclusive proprietary technology that a company intends to own permanently.
Article 4 This system regulates the custody, use and disposal of intangible assets. The development or purchase of intangible assets shall be carried out in accordance with the company's "Three New" R&D Management Measures and the "Regulations on the Purchase of Intangible Assets".
Article 5 Basic Requirements:
The processes for the custody, use and protection, disposal and scrapping of intangible assets should be clear and rigorous; the amortization and reporting of intangible assets should comply with accounting standards Regulation.
Chapter 2 Division of Responsibilities and Authorization and Approval
Article 6 The custody, use and disposal of intangible assets shall be divided according to job responsibilities, and incompatible positions must be separated, restricted and supervised. . Achieve:
(1) Separate the custody, use and disposal positions of intangible assets from each other;
(2) Separate the approval and execution positions of intangible asset disposal.
Article 7 The company’s archives management department is responsible for keeping various ownership certificates, legal texts, formulas, source program designs, processes, etc. of the company’s intangible assets. The legal department is responsible for the protection of the company’s intangible asset rights.
Article 8 The company shall allocate qualified personnel to take care of intangible assets. Personnel responsible for the custody of intangible assets should have good professional qualities and professional ethics, and abide by disciplines and laws.
Article 9 Authorization and approval shall be implemented for access to the company's core technology in intangible assets, and unauthorized institutions or personnel are strictly prohibited from accessing the company's core technology.
Chapter 3 Custody and Protection of Intangible Assets
Article 10 The company should designate personnel who have access to the company’s patented and non-patented technologies and sign confidentiality agreements with them.
Article 11 Every time a person who has access to the company’s patented technology and non-patented technology comes into contact, the custodian should register it in the register and record in detail the contact person, contact time, duration, purpose of contact, Contact the approver.
Article 12 For copies of patented technologies and proprietary technical materials that must be kept by the technical department at the same time, except for the inventor, chief engineer, or chief craftsman, other personnel are generally not allowed to have access to the complete set of design drawings or material.
Article 13 Workshops, sections, or workstations that produce core technologies for processing should be closed and managed. Except for authorized designated personnel, persons who are not in the closed area are not allowed to enter the area. The entry and exit of authorized personnel not designated in this field should be strictly registered, and the name, reason, time, approver, departure time, and duration of entry should be recorded in detail. If it is managed by an electronic access control system, the name of the person receiving the entry should also be registered.
Article 14 Intangible assets saved or run on computers should strictly comply with the provisions of Chapter 6 "Security of Information Systems" in the company's "Information System Management Measures".
Article 15 In addition to registering the company’s trademarks in accordance with the law, the company should also strengthen confidentiality management of the impressions of the trademarks. Sign a confidentiality agreement with the unit that prints the trademark: after each batch of trademark printing is completed, the impressions should be taken back immediately and shall not be kept in the impression unit.
Article 16 Once it is discovered that someone or a unit has infringed on the intangible assets of the unit, the company's legal department shall, under the leadership of the general manager or the deputy general manager in charge, take the lead in establishing a legal dispute resolution committee with the participation of the general manager's office, sales and other departments. The investigation and handling team investigates and collects evidence on infringement of the company's intangible assets, forms a written investigation report, and proposes rights protection countermeasures.
Article 17 The company should regularly evaluate the advanced nature of its patents, proprietary technologies and other intangible assets, increase investment in research and development, and promote technological upgrading.
Article 18 At least at the end of each year, the intangible assets management department and the financial department shall inspect and analyze intangible assets to estimate their ability to bring future economic benefits to the enterprise. Inspection and analysis should include regular verification of the intangible assets detailed ledger and general ledger, and timely analysis and adjustment of differences.
If there are signs of possible impairment of intangible assets, impairment provisions shall be made and impairment losses shall be recognized in accordance with the provisions of the company's accounting policy for impairment provisions.
Chapter 4 Disposal and Transfer of Intangible Assets
Article 19 According to different disposal methods of intangible assets, the following corresponding control measures shall be adopted.
(1) For intangible assets that have expired and been scrapped normally, the management department will fill in the intangible asset scrapping form, and the intangible assets will be scrapped and cleared after approval by the general manager of the company.
(2) For intangible assets that have not expired and have been scrapped abnormally, the intangible assets user department shall submit an application for scrapping. After technical appraisal by the relevant management department of the company, the scrapping and disposal will be carried out after approval according to the prescribed procedures. .
(3) For intangible assets to be sold or transferred out of investment, the relevant department or personnel shall submit a disposal application, stating the original price, amortized value, estimated service life, and used information of the intangible asset. The age, estimated sales price or transfer price, etc., shall be reported to the general manager of the company for approval before being sold or transferred.
Article 20 The disposal price of intangible assets shall be determined after being submitted to the general manager for review and approval. For the disposal of major intangible assets, an intermediary agency needs to be entrusted to conduct asset evaluation.
The disposal of intangible assets shall be carried out in accordance with the relevant provisions of the company's "Fixed Asset Management System".
Article 21 If the disposal of intangible assets involves a change in property rights, the property rights change procedures must be completed in a timely manner.
Article 22 The leasing or lending of intangible assets shall be handled by the management department in conjunction with the financial department after approval according to regulations, and a contract agreement shall be signed to provide for the maintenance and preservation of intangible assets during the period of leasing or lending. , tax liability, rent, return period and other related matters shall be agreed upon.
Article 23: Intangible assets disposal, leasing, lending income and related expenses shall be recorded in accounts in a timely manner and complete records shall be maintained.
Article 24 For the internal transfer of intangible assets, an internal transfer form for intangible assets should be filled out to clarify the name, number, transfer time, etc. of the intangible assets. After approval by the relevant person in charge, the transfer should be processed in a timely manner. formalities. The value of the transfer of intangible assets shall be reviewed and approved by the company's financial department.
Chapter 5 Supplementary Provisions
Article 25 The acquisition of land use rights and patented technologies by subsidiaries must be submitted to the company for approval.
Article 26 Matters not covered by this system shall be implemented in accordance with the relevant national laws, regulations, normative documents and the "Articles of Association".
Article 27 The company’s board of directors is responsible for interpreting this system.
Article 28 This system shall come into effect from the date of approval by the company’s board of directors.
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