Coursework by discipline Practice of valuation of NMA
Replenishment date: 20.07.2014
Content: 40720201020403.docx (145.29 KB)
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Description
MFPU Coursework on the discipline Practice of assessing the value of intangible assets on the topic Exclusive rights to the trademark (service mark) "TRANSAERO"
Option 1
The work was done acc. with methodological instructions, illustrated with graphs and diagrams. It is protected perfectly, however, for its further successful protection, at least a MINIMUM improvement is required
Option № 1
The assignment for the assessment is formulated in accordance with the requirements of the Federal Assessment Standards (FSO-1).
Table 1.
Assessment task
1 Purpose of appraisal Determination of the market value of the appraisal object
2 Assessment objective Attracting investment
3 Type of value Market
4 Serial number of the report 01/10
5 Basis for the assessment Contract No. ХХ / 09 dated 17.01.2010
6 Customer Open Joint Stock Company Aviation Company TRANSAERO
7 Appraiser Petrov Oleg Borisovich
Education: MFPA diploma on professional retraining of PP No. XXXXX dated March XXXXX.
8 Object of assessment Exclusive rights to the trademark (service mark) "TRANSAERO"
The trademark (service mark) "TRANSAERO" was registered on 23.12.2002 (Certificate No. 254018, issued by Rospatent, validity period - 10 years)
9 Assessed rights Exclusive (property) rights
10 Owner of the appraised property Open Joint Stock Company Aviation Company TRANSAERO, OGRN 1025700775870; Legal address: Russia, 191104, St. Petersburg, Liteiny pr. 48, Letter A
11 Applied assessment standards FSO No. 1: General assessment requirements, approaches and requirements for the assessment, approved by order of the Ministry of Economic Development of Russia dated July 20.07.2007, 256, No. XNUMX;
FSO No. 2: The purpose of the appraisal and types of cost, approved by order of the Ministry of Economic Development of Russia dated July 20.07.2007, 255, No. XNUMX;
FSO No. 3: Requirements for the appraisal report approved by order of the Ministry of Economic Development of Russia dated July 20.07.2007, 254 No. XNUMX.
13 Report date January 30, 2010
14 Date of value determination January 01, 2010
Table 2
Data on objects of analogues
Comparison elements Values of comparison elements (quantitatively, qualitatively) of objects
Assessment object Aeroflot Siberia Russia UTair
Cost of a trademark, thousand rubles. 860400 365100 315600 103404
Date of cost determination 01.01.2010 01.01.2010 01.01.2010 01.07.2009 01.01.2009
Territory of action of exclusive rights
Time of use of the trademark
Availability of patent protection
Industry in which IPOs have been or will be used
Passenger turnover in 2009
The missing data must be found independently on the websites of the respective companies and on the website of Rospatent.
Table 3
Costs of creating an appraisal item
Design costs in 2002 50 thousand rubles.
Costs for legal protection in 2002 18 thousand rubles.
Marketing expenses in 2003 1650 thousand rubles.
Advertising costs, since 2003, annually 2500 thousand rubles.
TK profitability 15%
All costs of creating a trademark must be brought to the date of assessment.
Option 1
The work was done acc. with methodological instructions, illustrated with graphs and diagrams. It is protected perfectly, however, for its further successful protection, at least a MINIMUM improvement is required
Option № 1
The assignment for the assessment is formulated in accordance with the requirements of the Federal Assessment Standards (FSO-1).
Table 1.
Assessment task
1 Purpose of appraisal Determination of the market value of the appraisal object
2 Assessment objective Attracting investment
3 Type of value Market
4 Serial number of the report 01/10
5 Basis for the assessment Contract No. ХХ / 09 dated 17.01.2010
6 Customer Open Joint Stock Company Aviation Company TRANSAERO
7 Appraiser Petrov Oleg Borisovich
Education: MFPA diploma on professional retraining of PP No. XXXXX dated March XXXXX.
8 Object of assessment Exclusive rights to the trademark (service mark) "TRANSAERO"
The trademark (service mark) "TRANSAERO" was registered on 23.12.2002 (Certificate No. 254018, issued by Rospatent, validity period - 10 years)
9 Assessed rights Exclusive (property) rights
10 Owner of the appraised property Open Joint Stock Company Aviation Company TRANSAERO, OGRN 1025700775870; Legal address: Russia, 191104, St. Petersburg, Liteiny pr. 48, Letter A
11 Applied assessment standards FSO No. 1: General assessment requirements, approaches and requirements for the assessment, approved by order of the Ministry of Economic Development of Russia dated July 20.07.2007, 256, No. XNUMX;
FSO No. 2: The purpose of the appraisal and types of cost, approved by order of the Ministry of Economic Development of Russia dated July 20.07.2007, 255, No. XNUMX;
FSO No. 3: Requirements for the appraisal report approved by order of the Ministry of Economic Development of Russia dated July 20.07.2007, 254 No. XNUMX.
13 Report date January 30, 2010
14 Date of value determination January 01, 2010
Table 2
Data on objects of analogues
Comparison elements Values of comparison elements (quantitatively, qualitatively) of objects
Assessment object Aeroflot Siberia Russia UTair
Cost of a trademark, thousand rubles. 860400 365100 315600 103404
Date of cost determination 01.01.2010 01.01.2010 01.01.2010 01.07.2009 01.01.2009
Territory of action of exclusive rights
Time of use of the trademark
Availability of patent protection
Industry in which IPOs have been or will be used
Passenger turnover in 2009
The missing data must be found independently on the websites of the respective companies and on the website of Rospatent.
Table 3
Costs of creating an appraisal item
Design costs in 2002 50 thousand rubles.
Costs for legal protection in 2002 18 thousand rubles.
Marketing expenses in 2003 1650 thousand rubles.
Advertising costs, since 2003, annually 2500 thousand rubles.
TK profitability 15%
All costs of creating a trademark must be brought to the date of assessment.
Additional Information
Content1.Key facts and conclusions
2.Evaluation task
3. Information about the customer of the appraisal and about the appraiser
4 Assumptions and Covenants Used by the Appraiser in the Appraisal
5.Applied standards for valuation activities
6.Description of the subject of assessment
7.Analysis of the market to which the subject of assessment belongs
8.Analysis of the best and most effective use of the evaluated object (LNEI)
9.Evaluation of the value of an intellectual property object using a comparative approach
10.Evaluation of the value of an intellectual property object using a cost-based approach
11.Evaluation of the value of an intellectual property object using an income approach
12 agreement on assessment results
List of used regulatory and methodological materials
Applications