INTANGIBLE ASSETS - VALUATION AND ITS - PPT.pptx

INTANGIBLE ASSETS - VALUATION & ITS

1. 1 RRR CHAMBERS Email ID- [email protected] By INTANGIBLE ASSETS - VALUATION AND ITS MANAGEMENT RRR Chambers - [email protected]

2. Is there any IPR in this? 2 RRR Chambers - [email protected]

3. GOT IT??? 3 RRR Chambers - [email protected]

4. What is the IPR in this?? 4 RRR Chambers - [email protected]

5. Welcome Friends!!! 5 RRR Chambers - [email protected]

6. Intellectual Property Right(IPR) – Understanding & Practice 6 RRR Chambers - [email protected]

7. INTANGIBLE ASSETS 7 RRR Chambers - [email protected]

8. To begin with... 8 RRR Chambers - [email protected]

9. NAME THE MOST POPULAR ACQUISITION OF AN APP IN COMMERCIAL AND BRANDING SENSE??? 9 9 RRR Chambers - [email protected]

10. 10 YES. ITS NONE OTHER THAN WHAT’S APP by FB

11. What is the cost of Acquisition??? YES $ 19 billions 11 RRR Chambers - [email protected]

12. What’s the development cost of whatsapp??? 12 12 RRR Chambers - [email protected]

13. YES ITS $2,50,000 13 RRR Chambers - [email protected]

14. Number of Employees @ Whats App??? 14 15 RRR Chambers - [email protected]

15. YES, just 55 employees 15 RRR Chambers - [email protected]

16. WHAT MAKES THE COMPANY TO HAVE THAT MUCH OF VALUE ??? THAT’S THE POWER OF VALUATION OF INTANGIBLE ASSETS 16 RRR Chambers - [email protected]

17. 17 SO Let’s Learn about INTANGIBLE ASSETS-VALUATION & It’s Management 17 RRR Chambers - [email protected]

18. SO FRIENDS, EVERYONE ARE EXCITED TO KNOW ABOUT IA’s 18 RRR Chambers - [email protected]

19. KYI- ( Know Your Intangible Assets Knowledge) ROUND -I 19 RRR Chambers - [email protected]

20. Get.. Set… Go…. With IPR 20 RRR Chambers - [email protected]

21. Maximum marks for each right answer (1M) For each wrong answer (0.5M) negative mark PART-A- Multiple choice questions     Know your IA’s Knowledge(KYI) 21 RRR Chambers - [email protected]

22. 22 22 RRR Chambers - [email protected]

23. 1. What is IPR? (a). Artificial Intelligence (b). Over the C reations of the persons minds (c). Goodwill (d). Natural Intelligence 23 RRR Chambers - [email protected]

24. What is IPR?? 24 RRR Chambers - [email protected]

25. Intellectual property rights are the rights given to persons over the creations of their minds. They usually give the creator an exclusive right over the use of his/her creation for a certain period of time. WHAT IS IPR?? 25 RRR Chambers - [email protected]

26. Here the Answer is!!! 26 RRR Chambers - [email protected]

27. 1. What is IPR? (a). Artificial Intelligence (b). Over the C reations of the persons minds (c). Goodwill (d). Natural Intelligence The Correct Option is (b). 27 RRR Chambers - [email protected]

28. 2. Which of the following is not an IPR? (a). Copy rights and Trade marks (b). Designs (c). Incubators and accelerators​  (d). Trade Secret and Database 28 RRR Chambers - [email protected]

29. Types of Intellectual Property Rights 29 RRR Chambers - [email protected]

30. TYPES OF IPR …. 30 RRR Chambers - [email protected]

31. Let’s have look with the Answer!! 31 RRR Chambers - [email protected]

32. 2. Which of the following is not an IPR? (a). Copy rights and Trade marks (b). Designs (c). Incubators and accelerators​  (d). Trade Secret and Database The Correct Option is (C). 32 RRR Chambers - [email protected]

33. 3. What is intangible asset? (A). Identifiable non-monetary asset (B). Identifiable monetary asset (C). Non-performing asset (D). Contingent asset 33 RRR Chambers - [email protected]

34. What is Intangible Assets?? 34 RRR Chambers - [email protected]

35. 35 35 RRR Chambers - [email protected]

36. 36 Intangible Assets An intangible asset is an identifiable non-monetary asset without physical substance . Such an asset is identifiable when it is separable, or when it arises from contractual or other legal rights. Which Cannot be visible with naked eye 36 RRR Chambers - [email protected]

37. Intangible Assets Noncurrent assets without physical substance. Useful life is often difficult to determine. Usually acquired for operational use. Often provide exclusive rights or privileges. Intangible Assets 37 RRR Chambers - [email protected]

38. What is an Intangible Asset? 38 RRR Chambers - [email protected]

39. Did you get the answer?? 39 RRR Chambers - [email protected]

40. 3. WHAT IS INTANGIBLE ASSET? (a). IDENTIFIABLE NON-MONETARY ASSET (b). IDENTIFIABLE MONETARY ASSET (c). NON-PERFORMING ASSET (d). CONTINGENT ASSET Now, the Correct answer is Option (a). 40 RRR Chambers - [email protected]

41. 4. Which of the following is not an Intangible asset? (a). Market share and marketing right (b). Franchise (c). Customer supplier relationships (d). lease agreement 41 RRR Chambers - [email protected]

42. Types of Intangible Assets 42 RRR Chambers - [email protected]

43. The main types of intangible assets are goodwill, brand equity, Intellectual properties (Trade Secrets, Patents, Trademark and Copyrights), licensing, Customer lists, and R&D. TYPES OF INTANGIBLE ASSETS 43 43 RRR Chambers - [email protected]

44. Types of Intangible Assets Intangible assets are those noncurrent economic resources that a company uses in its operations but have no physical existence. Patents Goodwill & Copyrights Trademark 44 RRR Chambers - [email protected]

45. 45 Intangible- Types 45 RRR Chambers - [email protected]

46. Examples: ☺ Licenses ☺ Intellectual property rights ☺ Brand names, publishing titles ☺ Computer software ☺ Patents, copy rights ☺ Motion picture licenses ☺ Customers lists ☺ Franchises ☺ Mortgage services rights ☺ Import quotas ☺ Customer supplier relationships ☺ Customer loyalty ☺ Market share and marketing right ☺ Goodwill Examples of Intangibles 46 RRR Chambers - [email protected]

47. Did you get the answer?? 47 RRR Chambers - [email protected]

48. 4. Which of the following is not an Intangible asset? (a). Market share and marketing right (b). Franchise (c). Customer supplier relationships (d). lease agreement Now the Correct Option is (d) 48 RRR Chambers - [email protected]

49. Let’s Understand Intangible assets in a Fun way!!! 49 RRR Chambers - [email protected]

50. 5. What is the relationship between ITA & IPR?? (a). IPR is an umbrella term for a set of intangible assets or assets that are not physical in nature. (b). IA & IPR have physical existence (c). An intangible asset & IPR is a physical asset that a company or person owns. (d). IA does not physical existence but IPR have physical existence. 50 RRR Chambers - [email protected]

51. What is the difference between IPR Vs ITA 51 RRR Chambers - [email protected]

52. IPR VS INTANGIBLE ASSETS 52 RRR Chambers - [email protected]

53. IPR VS INTANGIBLE ASSETS 53 RRR Chambers - [email protected]

54. IPR VS INTANGIBLE ASSETS S.No. Description Intangible Assets Intellectual Property Rights 1. Definition Assets that lack physical substance and have value, such as goodwill, patents, trademarks, copyrights, and trade secrets. Legal rights protecting creations of the mind, including inventions, artistic works, and symbols. 2. Nature Broad category that encompasses a range of intangible assets that do not have any physical existence. A subset of intangible assets that provides legal protection for the intangible assets created by an individual or a company. 3. Examples Goodwill, brand recognition, customer relationships, non-compete agreements, and proprietary technology. Patents, trademarks, copyrights, trade secrets, industrial designs, and geographical indications. 4. Purpose Enhances the value of a company, contributes to its long-term success, and differentiates it from its competitors. Provides exclusive rights to the creators or owners of intellectual property, which they can use to commercialize their creations or prevent others from using them without their permission. 54 RRR Chambers - [email protected]

55. IPR VS INTANGIBLE ASSETS S.No. Description Intangible Assets Intellectual Property Rights 5. Valuation Difficult to measure accurately due to their intangible nature and dependence on subjective factors such as brand recognition and reputation. Easier to measure, as they have specific legal frameworks governing their creation, ownership, and use. They can also be assigned a monetary value based on market demand, licensing fees, and potential revenue streams. 6. 6. Duration Generally, the value of intangible assets is expected to decline over time. The duration of intellectual property rights depends on the type of right granted. For example, patents typically last for 20 years, while trademarks can last indefinitely if they continue to be used and protected." 55 RRR Chambers - [email protected]

56. Did you get the answer?? 56 RRR Chambers - [email protected]

57. 5. What is the relationship between ITA & IPR?? (a). IPR is an umbrella term for a set of intangible assets or assets that are not physical in nature. (b). IA & IPR have physical existence (c). An intangible asset & IPR is a physical asset that a company or person owns. (d). IA does not physical existence but IPR have physical existence. The Correct Option is (a). 57 RRR Chambers - [email protected]

58. 6. What are the Authorities not Connected with INTANGIBLE ASSETS?? ( a). Geographical Indications Law Tribunal (b). Regional Director, Ministry of Corporate Affairs (c). Intellectual Property Appellate Tribunal (d). The Intellectual Property Appellate Board (IPAB) 58 RRR Chambers - [email protected]

59. What are the Authorities Connected with INTANGIBLE ASSETS?? 59 RRR Chambers - [email protected]

60. Registrar of Trademark, Copyright & Patent Trademark Tribunal Board Intellectual Property Appellate Tribunal Registrar of Companies, Ministry of Corporate Affairs. Regional Director, Ministry of Corporate Affairs 60 AUTHORITIES …. 60 RRR Chambers - [email protected]

61. Did you get the answer?? 61 RRR Chambers - [email protected]

62. 6. What are the Authorities not Connected with INTANGIBLE ASSETS?? (a). Geographical Indications Law Tribunal (b). Regional Director, Ministry of Corporate Affairs (c). Intellectual Property Appellate Tribunal (d). The Intellectual Property Appellate Board (IPAB) The Correct Option is (a). 62 RRR Chambers - [email protected]

63. 7. Who can do Valuation of IPRs? ( i ). Merchant Banker (ii). Registered Valuer (iii). A licensee duly authorized by the owner of the intellectual property. (iv). None of the above ( i ) only (ii) and (iii) only ( i ) and (ii) only (d) ( i ) (ii) & (iii) 63 RRR Chambers - [email protected]

64. By whom the Valuation can be Done?? 64 64 RRR Chambers - [email protected]

65. The valuation of INTANGIBLE ASSETS’s will be done by the Registered Valuer appointed under the provisions of the Companies Act, 2013 By Merchant Bankers 65 VALUATION .... 65 RRR Chambers - [email protected]

66. Let’s have look with the Answer!! 66 RRR Chambers - [email protected]

67. 7. Who can do Valuation of IPRs? ( i ). Merchant Banker (ii). Registered Valuer (iii). A licensee duly authorized by the owner of the intellectual property. (iv). None of the above ( i ) only (ii) and (iii) only ( i ) and (ii) only (d) ( i ) (ii) & (iii) The Correct Option is (c). 67 RRR Chambers - [email protected]

68. 8. Where the Intangible assets need to be disclosed? Annual Returns Books of Accounts Cash Flow Statement Boards Report ( i ) only (ii) and (iii) only ( i ) and (ii) only (d) ( i ), (ii), (iii) and (iv) 68 RRR Chambers - [email protected]

69. DISCLOSURE IS INTAGIBLE ASSEETS Required to be disclosed as per the law? If so where? 69 RRR Chambers - [email protected]

70. Books of Accounts Financial Statements Board’s Report Notes to accounts 70 DISCLOSURE 70 RRR Chambers - [email protected]

71. 71 DISCLOSURE IN BOARD’s REPORT 71 RRR Chambers - [email protected]

72. The books of Accounts shall be maintained as per the Schedule III of the Companies Act, 2013 and Intangible Assets shall be disclosed in the Assets classification 72 BOOKS OF ACCOUNTS …. 72 RRR Chambers - [email protected]

73. IPR IN THE PRE-DOMINANT SECTORS? 73 RRR Chambers - [email protected]

74. Sector Intangible Assets Total Assets % Pharma 22,601 491,163 4.60% Automotive 182,612 2,424,798 7.53% Power 42,490 4,106,981 1.03% Media 11,876 134,902 8.80% Banking - 26,585,316 0.00% Telecom 980,636 3,110,090 31.53% Oil and Gas 367,764 8,014,213 4.59% Total 1,607,978 44,867,462 3.58% Disclosure of Intangible Assets in Balance Sheet 2011-12 of 7 Sectors based on top 5 companies in each sector 74 Disclosure of Intangible Assets 74 RRR Chambers - [email protected]

75. Intangible as a % of Total Assets 75 RRR Chambers - [email protected]

76. Let’s have look with the Answer!! 76 RRR Chambers - [email protected]

77. 8. Where the Intangible assets need to be disclosed? Annual Returns Books of Accounts Cash Flow Statement Boards Report ( i ) only (ii) and (iii) only ( i ) and (ii) only ( i ), (ii), (iii) and (iv) The Correct Option is (d). 77 RRR Chambers - [email protected]

78. PART-B-Paragraph question(5M) Mention any 5 instances which are referred in the companies act 2013 as well as in the companies act 1956 (each answer carries 1M) 78 RRR Chambers - [email protected]

79. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 79 SEECTION PARTICULARS GIST OF PROVISION 6 Section 6 of companies act 2013 Sub section 3 (ii)-Explanation For the purposes of these rules the term "same network" includes the firms operating or functioning, hitherto or in future, under the same brand name, trade name or common control. Note: 1. Individual auditor shall include other individuals or firms whose name or trade mark or brand is used by such individual, if any. Note:2. Audit Firm shall include other firms whose name or trade mark or brand is used by the firm or any of its partners. RRR Chambers - [email protected]

80. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 80 SEECTION PARTICULARS GIST OF PROVISION 8 Section 8 of companies act 2013-Names which resemble too nearly with name of existing company-J. Illustrations-I & company-K. Illustrations-III (l) addition, deletion, or modification of numerals or expressions denoting numerals in an existing name, unless the numeral represents any brand ; One 11 Power Equipment Ltd is not the same as One Power Equipment Ltd, if One 11 represents a brand : RRR Chambers - [email protected]

81. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 81 SEECTION PARTICULARS GIST OF PROVISION 16 Rectification of Name Section 16 on an application by a registered proprietor of a trade mark that the name is identical with or too nearly resembles to a registered trade mark of such proprietor under the Trade Marks Act, 1999 , made to the Central Government within three years of incorporation or registration or change of name of the company, whether under this Act or any previous company law, in the opinion of the Central Government, is identical with or too nearly resembles to an existing trade mark, it may direct the company to change its name and the company shall change its name or new name, as the case may be, within a period of six months from the issue of such direction, after adopting an ordinary resolution for the purpose. RRR Chambers - [email protected]

82. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 82 SEECTION PARTICULARS GIST OF PROVISION 54 Issue of Sweat Equity Shares Section 54 of companies act 2013 read with rule 8 of sub rule ( i ) A company other than a listed company, which is not required to comply with the Securities and Exchange Board of India Regulations on sweat equity, shall not issue sweat equity shares to its directors or employees at a discount or for consideration other than cash, for their providing know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called, unless the issue is authorized by a special resolution passed by the company in general meeting. RRR Chambers - [email protected]

83. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 83 SEECTION PARTICULARS GIST OF PROVISION 54 Issue of Sweat Equity Shares Section 54 of companies act 2013 read with rule 8 of sub rule (ii) Issue of Sweat Equity Shares (ii) the expression ‘Value additions’ means actual or anticipated economic benefits derived or to be derived by the company from an expert or a professional for providing know-how or making available rights in the nature of intellectual property rights, by such person to whom sweat equity is being issued for which the consideration is not paid or included in the normal remuneration payable under the contract of employment, in the case of an employee. RRR Chambers - [email protected]

84. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 84 SEECTION PARTICULARS GIST OF PROVISION 54 Issue of Sweat Equity Shares Section 54 of companies act 2013 read with rule 8 of sub rule (8) The valuation of intellectual property rights or of know how or value additions for which sweat equity shares are to be issued, shall be carried out by a registered valuer , who shall provide a proper report addressed to the Board of directors with justification for such valuation. Section no 2 sub section 88 of companies act 2013 "sweat equity shares" means such equity shares as are issued by a company to its directors or employees at a discount or for consideration, other than cash, for providing their know-how or making available rights in the nature of intellectual property rights or value additions, by whatever name called; RRR Chambers - [email protected]

85. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 85 SEECTION PARTICULARS GIST OF PROVISION 123 SCHEDULE III "(ii) For intangible assets , the relevant Indian Accounting Standards (Ind AS) shall apply. Where a company is not required to comply with the Indian Accounting Standards (Ind AS), it shall comply with relevant Accounting Standards under Companies (Accounting Standards) Rules, 2006."], except in case of intangible assets (Toll Roads) created under ‘Build, Operate and Transfer’, ‘Build, Own, Operate and Transfer’ or any other form of public private partnership route in case of road projects. (b) Meaning of particulars are as follows :- Where a company arrives at the amortization amount in respect of the said Intangible Assets in accordance with any method as per the applicable Accounting Standards, it shall disclose the same.] RRR Chambers - [email protected]

86. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 86 SEECTION PARTICULARS GIST OF PROVISION 129 SCHEDULE III [(iii) A reconciliation of the gross and net carrying amounts of each class of assets at the beginning and end of the reporting period showing additions, disposals, acquisitions through business combinations, amount of change due to revaluation (if change is 10% or more in the aggregate of the net carrying value of each class of Property, Plant and Equipment) and other adjustments and the related depreciation and impairment losses/reversals shall be disclosed separately.] (iv) Where sums have been written-off on a reduction of capital or revaluation of assets or where sums have been added on revaluation of assets, every balance sheet subsequent to date of such write-off, or addition shall show the reduced or increased figures as applicable and shall by way of a note also show the amount of the reduction or increase as applicable together with the date thereof for the first five years subsequent to the date of such reduction or increase. RRR Chambers - [email protected]

87. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 87 SEECTION PARTICULARS GIST OF PROVISION 129 SCHEDULE III J. Intangible assets Classification shall be given as: (a) Goodwill; (b) Brands /trademarks; (c) Computer software; (d) Mastheads and publishing titles; (e) Mining rights; (f) Copyrights, and patents and other  intellectual property rights , services and operating rights; (g) Recipes, formulae, models, designs and prototypes; (h) Licenses and franchise; ( i ) Others (specify nature). RRR Chambers - [email protected]

88. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 88 SEECTION PARTICULARS GIST OF PROVISION 281 Submission of report by Company Liquidator 281(1)Where the Tribunal has made a winding up order or appointed a Company Liquidator, such liquidator shall, within sixty days from the order, submit to the Tribunal, a report containing the following particulars, namely:— (a) the nature and details of the assets of the company including their location and value, stating separately the cash balance in hand and in the bank, if any, and the negotiable securities, if any, held by the company: Provided that the valuation of the assets shall be obtained from registered valuers for this purpose; (b) amount of capital issued, subscribed and paid-up; (c) the existing and contingent liabilities of the company including names, addresses and occupations of its creditors, stating separately the amount of secured and unsecured debts, and in the RRR Chambers - [email protected]

89. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 89 SEECTION PARTICULARS GIST OF PROVISION 281 Submission of report by Company Liquidator Section 281 (1)case of secured debts, particulars of the securities given, whether by the company or an officer thereof, their value and the dates on which they were given; (d) the debts due to the company and the names, addresses and occupations of the persons from whom they are due and the amount likely to be realized on account thereof; (e) guarantees, if any, extended by the company; (f) list of contributories and dues, if any, payable by them and details of any unpaid call; (g) details of trade marks and intellectual properties , if any, owned by the company; (h) details of subsisting contracts, joint ventures and collaborations, if any; ( i ) details of holding and subsidiary companies, if any; (j) details of legal cases filed by or against the company; and(k) any other information which the Tribunal may direct or the Company Liquidator may consider necessary to include. RRR Chambers - [email protected]

90. INSTANCES OF IPR- REFERRED UNDER COMPANIES ACT, 2013 90 SEECTION PARTICULARS GIST OF PROVISION 455 Dormant Company Section 455 sub section 1 of companies act 2013 Where a company is formed and registered under this Act for a future project or to hold an asset or intellectual property and has no significant accounting transaction, such a company or an inactive company may make an application to the Registrar in such manner as may be prescribed for obtaining the status of a dormant company. RRR Chambers - [email protected]

91. TO WINNERS 91 RRR Chambers - [email protected]

92. PRESENT YOUR PEER ROUND -II 92 RRR Chambers - [email protected]

93. INTRODUCING YOURSELVES PRESENT YOUR PEER WITH THE FOLLOWING PARAMETERS: 93 RRR Chambers - [email protected]

94. INTRODUCTION AND BACKGROUND ANY SPECIAL SKILL IA SKILL & KNOWLEDGE 94 RRR Chambers - [email protected]

95. Appreciations for sharing your experience without protecting your Intangible Assets 95 RRR Chambers - [email protected]

96. IDENTIFICATION ROUND IDENTIYFY THE INTANGIBLE ASSETS ROUND –III 96 RRR Chambers - [email protected]

97. AUDIO ORIGINAL SONG COPYCAT IDENTIFY THE IPR IN THE AUDIO? 97 RRR Chambers - [email protected]

98. 98 Find out the IPR’s in the following Diagrams 98 RRR Chambers - [email protected]

99. WHETHER IT ATTRACTS COPY RIGHTS? 99 RRR Chambers - [email protected]

100. 100 IDENTIFY THE ORIGINAL WORD 100 RRR Chambers - [email protected]

101. Need for the Intangible Assets??? 101 101 RRR Chambers - [email protected]

102. 1. Business Value addition 2. Distinguish product from similar products 3. Improve Value for Stake holders 4. Create a Business Image Need For Intangible Assets 102 102 RRR Chambers - [email protected]

103. CASE STUDY ROUND –IV 103 RRR Chambers - [email protected]

104. Why this Kolaveri Di? ROUND –VI 104 RRR Chambers - [email protected]

105. SAMSUNG Vs. APPLE – IMPACT OF INTANGIBLE ASSETS SAMSUNG was found guilty of Infringing Apple’s patents for I-PHONE. SAMSUNG had to pay USD 1.05 billion in damages to APPLE. 105 RRR Chambers - [email protected]

106. How to protect Intangible Assets and who has to follow the same Finally.. 106 RRR Chambers - [email protected]

107. PROTECTION OF IA’s 107 RRR Chambers - [email protected]

108. OVERALL FINDINGS Contd. 108 108 RRR Chambers - [email protected]

109. VALUATION 109 RRR Chambers - [email protected]

110. Broad forms of Security Interests Forms of security interests Specific property General property Tangible property Future property Intangible property Movable property Immovable property Possessory Interest Non-possessory interest Mortgage Charge or lien Possession Nature of interest Quasi-security interests 110

111. Commonly used methods of valuation of ASSETS 111 111 RRR Chambers - [email protected]

112. Evolution 112 112 RRR Chambers - [email protected]

113. 113 Control Future economic benefits Identifiability Critical attributes of an intangible asset 113 RRR Chambers - [email protected]

114. Intangibles Recognition 114 Recognition Purchased separately Purchased as part of a business combination Internally generated Recognised at cost Recognise if the fair value can be reliably measured. Research and development 114 RRR Chambers - [email protected]

115. Measurement of Intangible assets: 115 MEASUREMENT INITIAL MEASUREMENT MEASUREMENT SUBSEQUENT TO RECOGNITION COST MODEL REVALUATION MODEL 115 RRR Chambers - [email protected]

116. Measurement of useful life of Intangible Assets 116 116 RRR Chambers - [email protected]

117. 117 What is the Need for Valuation ??? 117 RRR Chambers - [email protected]

118. Intangibles Valuation [email protected] Intangibles - Valuation 118

119. Need for valuation Investors To analyse best investment option To analyse best investment option Financiers to assess the borrowing capacity of a company when arranging funding facilities 119 119 RRR Chambers - [email protected]

120. VALUATION APPROACHES AND METHODOLOGIES 120 RRR Chambers - [email protected]

121. What is the best approach?? 121 RRR Chambers - [email protected]

122. 122 VALUATION METHODS OF INTANGIBLES 122 RRR Chambers - [email protected]

123. LEGAL PROVISIONS 123 RRR Chambers - [email protected]

124. LEGAL PROVISIONS RELATING TO INTANGIBLE ASSETS –INTERNATIONAL 124 124 RRR Chambers - [email protected]

125. Legal Provisions relating to Intangible Assets- National 125 125 RRR Chambers - [email protected]

126. Is there any relationship with ITA with Shares??? Share transfers 126 RRR Chambers - [email protected]

127. Who is better person to that?? Share transfers 127 RRR Chambers - [email protected]

128. WHAT IS THE ROLE OF COMPANY SECRETARY IN INTANGIBLE ASSETS? Finally, 128 RRR Chambers - [email protected]

129. 1. To Act as a Attorney matters relating to Intangible Assets. 2. To Appear before the Tribunal 3. To Act as Strategies for allotment of the Securities through the IPR 4. To Draft the Agreements- a) Assignment Agreement b) Franchise Agreement 5. To ensure necessary compliances as mentioned in the law. 6. To arrange the International Funding 7. To set up a company with strategic & financial Investors ROLE OF COMPANY SECRETARY….. 129 RRR Chambers - [email protected]

130. 130

131. THANK YOU 131 RRR Chambers - [email protected]

132. So friends protect your Intangible Assets always.. Don’t differentiate with gender ALL THE BEST RRR Chambers - [email protected]