Valuation of intangible assets

Амрита - Оценка на нематериални активи

Intangible assets are fixed assets used in production of goods and services. They have no physical properties and represent legal rights or competitive advantages (package of rights) developed or acquired by the owner.

To be valuable, intangible assets must generate some measurable amount of economic benefit to its owner as additional turnover or profit.

Their valuation is determined by a certified appraiser of intellectual and industrial property rights and includes a set of actions to identify and analyze various factors influencing the value – physical, economic, social and others.

Types of valuations

Amrita’s experts have extensive experience in evaluating:

1. Intellectual property rights.

Whether you are a fast-growing technology business, a luxury fashion brand, a leading pharmaceutical manufacturer or a talented person in the world of sports, arts or entertainment, you cannot afford to neglect your intellectual property rights.

2. Company names

3. License

4. Trademarks

Trademarks are evaluated regularly for a variety of reasons, including:

  • To develop prices or terms for transactions
  • To assist in the development and implementation of certain corporate or individual tax strategies
  • To enable the raising of capital through the use of the trademark
  • To support various aspects of bankrupt proceedings
  • To calculate damages related to certain types of trade disputes in which the value of a trademark is reduced or lost, or when the value is disputed by the parties
  • Report values in corporate balance sheets

5. Patent

Patents provide exclusive rights to a technology or service. Whether you are an investor or an inventor, you need to consider various factors before delving into the world of inventions and product development. Among them is the possibility of patent assessment.

6. Know-how

In a competitive industry, know-how is essential. We at Amrita recommend to evaluate your know-how in the following cases:

  • In case of fundraising;
  • Merger between companies;
  • Transfer or acquisition of a company;
  • Negotiation of a license agreement or technology transfer;
  • Determining the price of business;
  • When looking for a partner in a collaboration, etc.

7. Copyright

Copyright protection provides exclusive property rights for the reproduction, distribution, performance and exhibition of works in public. The assessment of these rights precedes their legalization and protection.

8. Reputation

Reputation assessment is critical to understanding your market position. Such an assessment serves as a starting point for all future communication activities and potential business plans.

Necessary documents for valuation of intangible assets:

  • Short description of the company – when it was established, activity, staff, etc.
  • Registration and certificates of trademarks
  • Registration costs
  • Marketing and advertising costs and other costs of brand development by year
  • Annual revenues and expenses from brand sales
  • Main competitors
  • Market share

Deadlines for intangible assets valuation

The deadlines for preparing evaluations are between 5 and 12 working days, depending on the complexity and purpose of the appraisal.

For more information and questions call our phones 0700 20 035, +359 (2) 865 09 09 or contact us at