For the evaluation of intangible assets, it is best to find an evaluation agency with securities qualifications. The highest qualification in the country generally requires the company’s financial statements and some financial analysis

Methods for evaluating intangible assets

The evaluation method of intangible assets is directly related to the evaluation results. In the practice of intangible asset evaluation in my country, large errors are often caused by the inability to use scientific methods. It is necessary to conduct in-depth research on the evaluation methods of various intangible assets and learn from them. Advanced foreign experience is combined with the specific practice of my country's evaluation work to innovate. There are three main methods for calculating intangible assets: market price method, income method and cost method.

1. Market value method. This law determines the value of intangible assets based on market transactions and is applicable to patents, trademarks, copyrights, etc. Generally, the license fee for the above-mentioned intangible assets is calculated as a percentage of revenue based on the agreement reached by the parties to the transaction. The main problem with this law is that since most intangible assets do not have market prices, some intangible assets are unique and it is difficult to determine the transaction price. Secondly, intangible assets are generally traded together with other assets, and it is difficult to separate their value separately. .

2. Income method. This method calculates the value of intangible assets based on their economic benefits or the present value of future cash flows. Such as goodwill, franchised agency, etc. The key to this method is how to determine the appropriate discount rate or capitalization rate. This method also has the problem of difficulty in separating the economic benefits of a certain intangible asset. In addition, when a certain technology is still in the early development stage, its intangible assets may not have economic benefits, so this method cannot be used for calculation.

3. Cost method. This method calculates the cost required to replace or reconstruct a certain type of intangible asset. It is applicable to the calculation of the value of intangible assets that can be replaced. It can also estimate the economic benefits brought by the intangible assets to reduce production costs, reduce raw material consumption or prices, reduce waste and more efficient use of equipment, thereby evaluating this The value of some intangible assets. However, due to factors such as whether a certain intangible asset can obtain alternative technologies or the ability to develop alternative technologies, as well as the product life cycle, it is difficult to determine the economic benefits of intangible assets, which limits the application of this method.

Intangible assets evaluation procedures

In accordance with national laws and regulations, and in compliance with the principles of science, objectivity, seriousness and responsibility, the procedures for carrying out intangible asset evaluations are as follows:

1. Signing: Before the assessment, the customer needs to sign an agreement with the company, reach an agreement on the assessment scope, purpose, base date, charges, time for delivery of the assessment report, etc., formally sign the agreement, and jointly supervise the implementation.

2. Form a project team: Depending on the size and difficulty of the evaluation project, a project evaluation team composed of industry experts, evaluation experts, economic, legal, technical, social, accounting and other professionals will be formed to implement For project evaluation, the project team implements an expert responsibility system.

3. On-the-spot investigation: The project team conducts on-site inspections in the enterprise to understand the development and changes of the enterprise, economic benefits, market prospects, technology life cycle, equipment technology, economic status, and examine various legal documents and accounting statements. , listen to reports from middle-level and above leading cadres.

4. Market research: Use modern means to conduct surveys among consumer groups in different regions and with different economic incomes. Some assessments also require international market research to obtain first-hand information for the assessment.

5. Design mathematical models: Adopt internationally accepted theories and methods, design mathematical models based on the actual situation of the enterprise being evaluated, scientifically determine the values ??of various parameters, and conduct multiple computer calculations.

6. Discussion by the expert committee: The expert advisory committee will demonstrate the evaluation results. More than two-thirds of the expert advisory committee must be present, and industry experts must be present. Only if more than half of the experts pass by secret vote can the evaluation results be approved. pass.

7. Notify the customer of the evaluation results: Notify the customer of the evaluation results, and the customer pays the evaluation fee.

8. Print the evaluation report and send the evaluation report to the customer.

Copyright value evaluation data collection directory

1. Basic company information

1. Industrial and commercial enterprise legal person business license, tax registration certificate, production license, etc.

2. Company profile;

3. Articles of Association;

4. Distribution of corporate marketing network;

5. Enterprise product quality standards;

6. News media and consumers’ reports and evaluations on product quality and services;

7. other.

2. Copyright information

1. A brief introduction to the client’s copyright research and development and the developer;

2. Copyright certificate and related legal documents such as acceptance, transfer, change (contract) and price payment voucher;

3. Copyright statement;

4. Copyright basic information questionnaire (see attached table);

5. Copyright project proposal, letter of intent for joint venture and cooperation, feasibility study report or technical transformation plan;

6. Copyright test report, scientific and technological achievements appraisal certificate, patent technology search information, technology review by well-known industry experts, etc.;

7. Receipts and vouchers for annual copyright application fees, maintenance fees, annual fees and other fees;

8. Industry experts’ opinions on the novelty of copyright

9. Copy of copyright book

3. Financial Information

1. The client’s balance sheet, profit and loss statement or copyright-related financial income statistics in the past five years (including the evaluation base date);

2. Copyright development and research fund investment and cost statistics (Table 1);

3. The client’s development plan for the next five years;

4. The entrusting party’s income forecast and preparation instructions for the copyright product in the next 3-5 years (Form C).

Four. Other information

1. Copyright award certificate, high-tech enterprise certification.

2. Commitment letter to pay annual copyright maintenance fees on time.

3． Commitment letter from the client.