Yunnan Zhaotong intangible assets appraisal accelerator value appraisal method investment basis

  Intellectual property evaluation, intangible assets evaluation, assets evaluation
< Company law of the people's Republic of China & gt; Article 27 stipulates that shareholders can make capital contributions in currency or in kind, intellectual property rights, land use rights and other non monetary properties that can be valued in currency and can be transferred according to law, except for the properties that cannot be used as capital contributions as stipulated by laws and administrative regulations
The contribution of non monetary property is no longer limited in proportion and can be 100%
The contribution of non monetary property shall be evaluated and valued, and shall not be overestimated or underestimated
An evaluation report shall be issued, and the property transfer procedures shall be handled according to law

Intangible assets refer to identifiable non monetary assets without physical form owned or controlled by enterprises
It is an important part of the total assets of enterprises, an asset that reflects the core competitiveness of enterprises, and an important guarantee for enterprises to achieve sustainable development

Intangible assets usually include patent right, non patented technology, trademark right, copyright, franchise, land use right, etc
Market method refers to the evaluation method that uses the recent transaction prices of the same or similar technical achievements in the market to estimate the value of patent assets through direct comparison or analogy analysis (including the analysis of transaction time, transaction factors, transaction purpose, capital cost, economic life and other factors)
There are two basic conditions for using the market method:
First, we need an active open market;
Second, there should be comparable assets and trading cases in the open market

Using the market method requires that the value of the appraised assets be judged and estimated based on the transaction price information of similar assets
The conclusion that has been tested by the market is obviously accepted by the relevant transaction parties

Market method is a direct evaluation method in technical value evaluation
However, as China is far from forming a mature and perfect intellectual property trading market at this stage, there are few similar trading cases that can be found in the market
Factor correction, intellectual property evaluation, intangible asset evaluation and asset evaluation
< Company law of the people's Republic of China & gt; Article 27 stipulates that shareholders can make capital contributions in currency or in kind, intellectual property rights, land use rights and other non monetary properties that can be valued in currency and can be transferred according to law, except for the properties that cannot be used as capital contributions as stipulated by laws and administrative regulations
The contribution of non monetary property is no longer limited in proportion and can be 100%
The contribution of non monetary property shall be evaluated and valued, and shall not be overestimated or underestimated
An evaluation report shall be issued, and the property transfer procedures shall be handled according to law

Intangible assets refer to identifiable non monetary assets without physical form owned or controlled by enterprises
It is an important part of the total assets of the enterprise, an asset that reflects the core competitiveness of the enterprise, and an important guarantee for the sustainable development of the enterprise

Intangible assets usually include patent right, non patented technology, trademark right, copyright, franchise, land use right, etc
Market method refers to the evaluation method that uses the recent transaction prices of the same or similar technical achievements in the market to estimate the value of patent assets through direct comparison or analogy analysis (including the analysis of transaction time, transaction factors, transaction purpose, capital cost, economic life and other factors)
There are two basic conditions for using the market method:
First, we need an active open market;
Second, there should be comparable assets and trading cases in the open market

Using the market method requires that the value of the appraised assets be judged and estimated based on the transaction price information of similar assets
The conclusion that has been tested by the market is obviously accepted by the relevant transaction parties

Market method is a direct evaluation method in technical value evaluation
However, as China is far from forming a mature and perfect intellectual property trading market at this stage, there are few similar trading cases that can be found in the market, and it is very difficult to correct the factors
Therefore, at this stage, the market method is rarely used for evaluation
In foreign developed countries, due to the relatively developed technology trading market and easy access to tradable cases, the market method is a frequently used evaluation method
At present, the domestic market method is mostly used in the evaluation of land or real estate

 
Very difficult
Therefore, at this stage, the market method is rarely used for evaluation
In foreign developed countries, due to the relatively developed technology trading market and easy access to tradable cases, the market method is a frequently used evaluation method
At present, the domestic market method is mostly used in the evaluation of land or real estate