1.1. Calculate the value of the trademark. Analysis of the trademark market showed that:
- the presence of international registration increases the value of the trademark by 20;
- the discount for selling an incomplete volume of rights is 22;
- high demand, compared to average, increases the value of the trademark by 10, and low demand, compared to average, lowers the value by 12.
Indicator, Assessed TM TM TM
unit of meas. TM analog 1 analog 2 analog 3
Transaction price, thousand rubles - 5580.00 7484.00 5320.00
Territory of validity Russia Russia International Russia
Adjustment,
Adjusted price, thousand rubles.
Amount of rights Full License Agreement Full License Agreement
Adjustment,
Adjusted price, thousand rubles.
Demand level Average Average High Low
Adjustment,
Adjusted price, thousand rubles.
In order to form an opinion on the amount of costs required to conduct R&D,
you can analyze information on similar R&D. In this case, it is necessary to identify the standard of expenses for similar R&D per unit of resources used - the cost of wages per employee, the costs of R&D in general per employee, the cost of raw materials and materials.
Then this standard is transferred to the R&D under study, taking into account its duration and the number of resources already used in this R&D.
1.2. Determine the cost of know-how created as a result of R&D, if the data on similar R&D are known:
the structure of cost by cost elements for similar R&D;
the main production personnel of the R&D being evaluated is 45 people;
the duration of the R&D being evaluated is 3 years and 8 months;
the salary per employee from among the main production personnel of the R&D being evaluated is 47,860 rubles per month;
the profit margin is 15;
Cost structure by cost elements for similar R&D from total costs
I Material costs 28
II Labor costs - wages, including 30
key production personnel 15
auxiliary production personnel (equipment maintenance, etc.) 10
employees (management, managers, accountants, etc.) 5
III Social contributions 8
IV Depreciation of fixed assets 22
V Other (overhead costs directly related to production and sales; marketing costs, etc.) 12
Calculation of the cost of the assessed know-how
Key production personnel, people
Duration of R&D, years
Wages per employee from among the key production personnel, thousand rubles. per month
Share of expenses on wages of the main production personnel in the cost price,
Expenses on wages of the main production personnel engaged in the estimated R&D, taking into account its duration, thousand rubles.
Forecasted expenses on R&D, thousand rubles.
Profit margin,
Profit amount, thousand rubles.
Cost of know-how, thousand rubles.
1.3. Determine the cost of a patent for an invention using the royalty exemption method as of 01.01.2014. The following initial data are available as of this date:
- the price of a unit of output manufactured using the IP object is 1,200 rubles and will increase by 5 per year;
- production capacity is designed to produce 800 units of output per day, 245 working days per year, production volume will decrease by 3 per year;
- an application for a patent for an invention was filed with Rospatent on 01.01.1998;
- expenses associated with the protection of the IP object, - annual fees for maintaining the patent for an invention;
- the royalty rate for this IP object is 3;
- the risk-free rate on the valuation date is 7.6;
- risks associated with the valuation object are 16.4.
The duration of the forecast period is determined independently based on the data on the conditions and terms of validity of the rights to the object of assessment (see Part 4 of the Civil Code of the Russian Federation or Table 2.1 of the lecture notes)
From the conditions of the problem, you know which IP object is the object of assessment. From the manual or from Part 4 of the Civil Code of the Russian Federation, you know the term for which a patent is issued for this particular IP object.
You know when the patent was issued, i.e. you can determine when it will expire. Thus, the forecast period will be the period from the date of assessment to the date of expiration of the rights to the IP object.
Year of the forecast period
Annual volume of production of products, pcs.
Price per unit of product, thousand rubles.
Estimated sales volume, thousand rubles.
Royalty rate,
Expected royalty payments, thousand rubles.
Expenses, thousand rubles (fees for maintaining a patent in force, for the corresponding years of validity of the protection document,
http://www.rupto.ru/rupto/portal/3b9e1b73-3ee0-11e2-7d07-9c8e9921fb2c)
Profit from royalty payments, thousand rubles
Discount rate,
Current value of profit from royalty payments, thousand rubles
Sum of current values of profit from royalty payments, thousand rubles
1.4. Estimate the value of rights to a utility model, if it is known:
date of filing an application with Rospatent is 01.07.2005, the valuation date is 01.01.2014, it is planned to extend the patent for the utility model;
the volume of production and sales of products using the IP object in the first year of the forecast period will be 3,000 units per year and will grow annually by 6;
production capacity is designed to produce 3,300 units of products per year;
the cost of products manufactured using the IP object is 4.5 thousand rubles on the valuation date;
the cost of similar products on the valuation date is 4.7 thousand rubles;
the rate of growth of cost is 5 per year;
discount rate is 18 .
The duration of the forecast period is determined independently based on these conditions.
Calendar year
Year of the forecast period
Volume of production, units per year
Cost, thousand rubles
Cost of an analogue, thousand rubles
Annual advantage by weight volume of output, thousand rubles
Discount rate ,
Current value , thousand rubles
Cost (sum of current values), thousand rubles
1.5.
Trademark priority 01.07.2010
Trademark registered in 5 classes of the International Classification of Goods and Services
Valuation date 01.01.2014
Design development costs 87,500 rubles
Patent attorney fees 120,000 rubles
Trademark application registration fee 2,700
Application filing fee 11,500 rubles
For each additional class over 1 according to the International Classification of Goods and Services 2,050 rubles
Annual turnover 380,600 thousand rubles
Fee for obtaining a certificate for a trademark 16,200 rubles
Marketing costs, rubles/quarter 300,000 rubles
Advertising costs, rubles/month 400,000 rubles
Profit margin 16
Dollar exchange rate on the valuation date 32.66 rubles
costs are known at the beginning of the