Overview
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Michel ABELLO: Founding Partner and Managing Partner, Cabinet LOYER et ABELLO
INTRODUCTION
Whether you are buying or selling technology (sale of a business, partial contribution of assets, contribution to the capital of a company, transfer or licensing of intellectual property rights, communication of commercial or industrial know-how, cross-licensing agreement), or your investors are requesting financial audits (due diligence, annual accounting report, tax management, debt financing), building up a portfolio of intellectual property titles, or in the context of litigation (for a financial appraisal of damages, a settlement), your company may need to assess the value of its intangible assets.
You must be able to :
identify your valuable intangible assets ;
assess the value of your technologies as accurately as possible;
apply the main financial valuation methods.
The Ultimate Scientific and Technical Reference
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How can we make the most of intellectual property protection?
What intangible assets can be valued?
Bibliography
R. Goldscheider, J. Jarosz and C. Mulhern, Use Of The 25 Per Cent Rule In Valuing IP , LES News, December 2002
Websites
http://www.ipresearch.com/index.htm Intellectual Property Research Associates website, offering information on licensing rates by industry sector.
www.lesi.org Licensing Executives Society website
Acronyms and abbreviations
CAPM: Capital Asset Pricing Model
WACC: Weighted Average Cost of Capital
DCF: Discounted Cash Flow
EBITDA: Earnings Before Interest Taxes and Amortization
ENPV: Expected Net Present Value
ISO: International Organization...
Vocabulary
Due diligence: financial audit
Cash flow: surplus of financial flows generated by the operation of intangible assets.
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