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Consulting Services

Valuing intangible assets
IP-Valuation has a strong track record and many years of experience in valuing intangible assets (IP). We valuate different types of intangible assets, for example trademarks / brands, patents, technologies, industrial and registered designs, customer lists, assembled workforce, compositions, domains, rights, licenses, research and development activities as well as software for varying subsequent purposes.

Purposes of Valuing Intangible Assets
Transactions Accounting Financing Management Legal
  • Purchase and sale of individual intangible assets
  • Mergers & Acquisitions of companies
  • IP Due Diligence
  • Transfer pricing (tax planning)
  • Recognition of separately acquired intangible assets
  • Purchase price allocation (IFRS 3 and SFAS 141)
  • Impairment test (IAS 36 and SFAS 142)
  • Loan security
  • Rating-optimization
  • Sale-and-lease-back
  • Licensing of intangible assets
  • Budget allocations
  • Portfolio decisions
  • Brand steering and controlling
  • Internal documentation of value creation
  • Loss and damage quantification in court
  • Amount of claim for damages

Depending on the purpose of the valuation, we carry out a specific valuation for you and prepare the corresponding valuation report. Our applied valuation approaches are based on the state-of-the-art scientific valuation methods and fulfil the requirements of all valuation standards (e.g. IDW S 5, ISO 10668, DIN PAS 1070). The fulfilment of national German Commercial Code (HGB) and international directives for financial reporting standards (IAS/IFRS, US-GAAP) is guaranteed. Our valuation report describes all steps in the evaluation process in a clear, transparent and understandable manner.

Management of intangible assets
From the viewpoint of value-based IP-management, the development of a consistent IP-strategy, which is aligned to the corporate business policies, is the foundation for the future corporate success within the market. Our strength can be found in the support we provide you in identifying and continuously increasing the value proposition of the intangible assets within your business model. In addition to this we can advise you in issues pertaining to the optimization of your investments in intangible assets (e.g. patent-budget allocation) as well as in IP-controlling (e.g. brands controlling). In particular, the result of all of these measures leads to an increase in market shares, improvements in the competitive position and an increase of the return of equity.

Corporate financing with intangible assets
Increasingly, the utilization of intangible assets for corporate financing is gaining importance. intangible assets, in particular brands and patents, can play an important role as valuable financing instruments within the framework of investor negotiations, credit risk mitigation, rating-optimisation (Basel II) or sale-and-lease-back procedures. In the course of this process of IP-financing, we advise you in the selection of the best-suited financing construction, its concrete arrangement and the evaluation that has to be conducted. In addition to this, we are also at your disposal for negotiations with financing partners.

Licensing of intangible assets
Intangible assets can also be ceded to third parties for utilization without property being transferred (licensing). For the utilization lease, one generally agrees to a certain license fee. In this regard, we are in the position to determine the adequate license rates for your intangible assets (e.g. brands, patents). Moreover, within the framework of licence-management we are able to identify a suitable licensee, based on a structured search profile, and we furthermore support you in determining the various responsibilities in the licensing agreement.

Accounting of intangible assets
With reference to the changes which have ensued owing to the German Accounting Law Modernisation Act (BilMoG) and the requirements for accounts complying with international standards (IAS/IFRS), the accounting of intangible assets is increasingly gaining importance. We support you in all questions you might have pertaining to the capitalisation of intangible assets in the balance sheet as well as with the execution of the requisite impairment-tests.

Exploitation of intangible assets
With reference to searching for a buyer, in cooperation with established and global active partners, we can support you in the exploitation of your intagible assets. We are able to conduct an environment analysis, identify potential interested parties and actively approach them.