Valuation of intangible assets

• Asset identification. Determining all intangible assets of the company, including copyrights, goodwill, trademarks, etc.
• Data collection. Gathering information related to each asset, such as financial data, contracts, licensing agreements, and documents proving asset ownership.
• Valuation method selection. Choosing the most suitable method based on the asset type and valuation objective.
• Method application.
• Valuation report. Compiling a comprehensive report detailing the assets, methods used, input data, and final value estimates.
• Review and validation. Ensuring accuracy and reliability through internal review or engagement of independent experts.

The stated process requires a comprehensive approach and often involves the participation of various specialists such as lawyers and industry experts.

• Professionally compliant valuation report.
• Clear insights into the value of intellectual property for taxation, financial reporting, strategic planning, M&A, investor funding, and other business needs.
• Understanding of key intangible assets which drive business value and strategic opportunities.
• Expert review of the valuation report by RSA (Russian Society of Appraisers) (if required).

Effective intangible asset management is pivotal for brand recognition and success.

What can be the object of valuation?
The object of valuation can be exclusive rights to identifiable intangible assets, such as patents, utility models, industrial designs, copyrights and related rights, rights to software and databases, selective breeding results, microorganism strains, and integrated circuit layouts.

What are the valuation objectives?
Primary purposes of valuation include the transfer of exclusive rights to intangible assets (e.g., contributions to charter capital, asset alienation, clarification of accounting valuation, collateral, and investment justification).

Do you comply with International Valuation Standards (IVS)?
Yes, valuation of intangible assets and other liabilities can be performed both in accordance with Russian Federal Law No. 135-FZ dated 29 July 1998 “On Valuation Activities in the Russian Federation” and IVS, ensuring transparency and consistency in valuation practice. FBK also supports cross-border valuation reporting, if possible.

Can you provide an RSA expert review?
Yes, if necessary, we can provide a RSA review of the valuation report. This is a voluntary procedure based on an agreement between the review client and the RSA. In the course of the review, the compliance with requirements of the Russian Federation legislation on valuation activities, including the requirements of Law on Valuation, federal valuation standards and other acts of the authorised federal body that performs the functions of regulatory and legal regulation of valuation activities, and (or) standards and rules of valuation activities is checked. Clients are advised to request the review in advance to set aside additional time for the expert examination.