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.
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
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
If the actual user of the IP is someone other than the owner, information under “Strategy and planning” should reflect the actual user’s strategy and plan.