IT IS REGISTERED
Ministry of Justice
Republic of Uzbekistan
On January 20, 1997 No. 301
Approved by the Order of GKNT RU of August 14, 1996 No. 194
This Provision is developed according to the Resolution of the Cabinet of Ministers of the Republic of Uzbekistan "About investing program of the Republic of Uzbekistan for 1996" N123 of 27.03.1996 and regulates evaluation procedure of the intellectual property (IP) of the state, legal entities and physical persons of the Republic of Uzbekistan brought as share in authorized capital of the company with foreign investments.
The provision is intended for management and use by legal entities and physical persons, ownership, the order, use or alienation of the intellectual property items (IPI), and also performing the activities connected with assessment of market value of OIC.
This Provision is obligatory for application in all cases of evaluating the OIC which is in property of the state.
Intellectual property items
1) results of intellectual activities: works of science, literature and art; execution, soundtracks and transfers of the organizations of broadcasting; inventions, useful models and industrial designs; selection achievements; topology of integrated circuits; unsolved information, including know-how (know-how);
2) means of individualization of participants of civil circulation, goods, works and services: trade names; trademarks (service marks); names of places of origin (indication of origin) of goods;
3) other results of intellectual activities and means of individualization of participants of civil circulation, goods, works and services in the cases provided by the Civil code of the Republic of Uzbekistan or other laws.
Intellectual property as assessment object
exclusive right of the citizen or legal entity on results of intellectual activities and/or at the expense of individualization of participants of civil circulation, goods, works and services.
Assessment of intellectual property
process of determination of usefulness of results of intellectual activities and the means of individualization of the legal entity, individualization of products, the performed works or services (trade name, the trademark, service mark, etc.) equated to them in terms of money.
property rights on the assets and certain income or other advantage providing to its owners which do not have material essence during the long period (over one year).
Cost of intangible assets
difference between the cost of operating plant and cost of tangible assets. The cost of intangible assets consists of two parts:
costs of property rights, including on intellectual property, drawn up (identified) in the form of specific objects of financial accounting;
other intangible assets - difference between market value of the company in general and the cost of the material and identified intangible assets.
Market value of intellectual property items
the settlement size equal to sum of money on which the seller having the complete information about property value and who is not obliged him to sell, he would agree to sell him, and the buyer having the complete information about property value and who is not obliged it to acquire, would agree to acquire.
The cost of intellectual property items within operating plant
the size reflecting cumulative usefulness of intellectual property items and representing contribution to results of functioning of the company as whole in case of production of goods and services.
Owner of results of intellectual activities
legal entity or physical person which on the basis of the law or the agreement possesses exclusive right or the rights on ownership, use and the order of OIC. Terms the right owner of result of intellectual activities and the owner of the right of OIC are equivalent; This right of the owner is supported by the state and is fixed legally.
Assessment of OIC is carried out for the purpose of determination of market value of the OIC included in authorized capital of the company with foreign investments.
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