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Valuation of intangible assets

16 February 2024

We have been providing a valuation of brands, technologies, software, and, more precisely, trademarks, designs, know-how, results of R&D work, patents, and copyrights (including computer software) since 1999.

Our methodology considers legal requirements and standards of conduct applicable to the valuation of intangible goods. We refer to international valuation standards adopted by the International Valuation Standards Board, including IVS 105, "Valuation Approaches and Methods", IVS 210 ", Intangible Assets", and RICS Valuation - Global Standards.

In the case of innovative startups, we consider the provisions of the International Private Equity and Venture Capital Valuation Guidelines.

In controlled transactions, we follow transfer pricing practices established as part of the work of the OECD, BEPS and JPTF in the Transfer Pricing Guidelines and relevant legal regulations.

In practice, the valuation of intangible goods is most often used: the discounted cash flow (DCF) method in the income approach, the CTM (Comparative Transaction Method) in the market approach and, in a few cases, the adjusted NAV (Net Asset Value) method in the cost approach, as well as specific methods used in the case of valuation in conditions of high uncertainty and the impossibility of using the CTM method, the so-called HTVI (Hard to Value Intangibles).

In many cases, we use financial models processed using simulation analysis to more precisely take into account the uncertainty resulting from information conditions, to make the analysis of the sensitivity of the valuation result to the variability of assumptions more realistic, and to generate a range of the value of the valuation result with a specific level of confidence.

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