of June 22, 2015 No. 385
About approval of the Federal standard of assessment "Assessment of intangible assets and intellectual property (FSO No. 11)"
According to article 20 of the Federal Law of July 29, 1998 No. 135-FZ "About estimative activities in the Russian Federation" (The Russian Federation Code, 1998, No. 31, Art. 3813; 2006, No. 31, Art. 3456; 2010, No. 30, Art. 3998; 2011, No. 1, Art. 43, No. 29, Art. 4291; 2014, 30, of the Art. 4226) I order to No.:
1. Approve the enclosed Federal standard of assessment "Assessment of intangible assets and intellectual property (the FSO No. 11)".
2. This order becomes effective from the date of entry into force of orders of the Ministry of Economic Development of the Russian Federation of May 20, 2015 No. 297 "About approval of the Federal standard of assessment "General concepts of assessment, approaches and requirements to evaluating (the FSO No. 1)", of May 20, 2015 No. 298 "About approval of the Federal standard of assessment "The purpose of assessment and cost types (the FSO No. 2)", of May 20, 2015 No. 299 "About approval of the Federal standard of assessment "Requirements to the valuation report (the FSO No. 3)".
A. V. Ulyukaev
Approved by the Order of the Ministry of Economic Development of the Russian Federation of June 22, 2015, No. 385
1. This Federal standard of assessment is developed taking into account international standards of assessment and federal standards of assessment "General concepts of assessment, approaches and requirements to evaluating (the FSO No. 1)", "The purpose of assessment and cost types (the FSO No. 2)", "Requirements to the valuation report (the FSO No. 3)" (further respectively - the FSO No. 1, of the FSO No. 2, the FSO No. 3), other federal standards of assessment regulating assessment of separate types of the objects of assessment approved by the Ministry of Economic Development of the Russian Federation and determines requirements to evaluating intangible assets and intellectual property.
2. Provisions of this Federal standard of assessment extend to evaluating both separate intangible assets, and set of intangible assets.
3. When evaluating cost of intangible assets and intellectual property for cases of financial accounting, the statistical recording, financial reporting, check of completeness of calculation and tax payment the appraiser shall observe requirements of the corresponding regulatory legal acts also.
4. For the purposes of this Federal standard of assessment as objects of assessment intangible assets - assets which have no material and material form can act, prove the economic properties, give benefits to their owner (owner) and generate for it the income (benefits), including:
1) exclusive rights on intellectual property, and also other rights (the following right, right of access and others) relating to intellectual activities in production, scientific, literary and art areas;
2) the rights constituting contents of contractual obligations (agreements, agreements);
5. For evaluating project cost of assessment the appraiser performs:
market research of object of assessment and the commodity market, works, the services made and realized with its use and also other external factors influencing its cost;
the analysis of condition of economic situation in the country, industry and the region, and also other factors affecting market object of assessment and the market of products (goods, the works, services) made and realized with use of object of assessment;
identification of object of assessment, including the rights, privileges, other economic benefits connected with assessment object;
the analysis of the current use, forecast indicators of production and sales of products (goods, works, services) with use of object of assessment.
6. The appraiser also in the presence of information performs identification of others (not included in assessment object) intangible assets if they are part of technological basis of production and sales of products with use of object of assessment.
7. The appraiser collects information from various sources in the amount sufficient for identification of object of assessment. Can enter into structure of the factors considered in the course of collection and information analysis:
the rights, privileges or other economic benefits connected with assessment object;
effective period of exclusive right on intellectual property;
capability of object of assessment to bring economic benefits and sources of these benefits;
the condition and prospects of industry where it is created and (or) is used assessment object;
license agreements or agreements on alienation of exclusive right on intellectual property (in case of their availability);
other factors directly related to assessment object.
8. The task for assessment of object of assessment shall contain following additional to specified in the FSO No. 1 information:
about the mode of the provided legal protection of intellectual property, including amount, terms, the territories of legal protection, availability of restrictions (encumbrances) on exclusive rights for intellectual property;
about amount of the intellectual property rights which are subject to assessment;
about set of objects (either single technology, or the accompanying assets) which part assessment object is.
In task for assessment other data allowing to identify and open unambiguously characteristics of object of assessment and to carry out assessment of its cost can be specified.
9. In task for assessment other settlement sizes can be specified, including:
the settlement size of license remuneration (further - royalty);
settlement size of award.
10. For cost determination of object of assessment the appraiser researches the market in those its segments to which creation and use of the estimated object belong.
Market research of object of assessment is made in the following sequence:
a) the analysis of influence of macroeconomic factors, including the tendencies which were outlined in the market during the period preceding date of assessment;
b) determination and the analysis of segment of the market to which the estimated object belongs:
analysis of creation and provision of legal protection to similar intellectual property items;
the analysis of current status, prospects and tendencies of development of industry to which assessment object belongs;
analysis of transactions (license agreements and contracts on alienation of exclusive right) with object of assessment or object analog (in the presence);
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