IP Assets and Value Creation
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1 IP Assets and Value Creation André Gorius June 2018 Safe and Ethical Cyberspace, digital assets and risks: How to assess the intangible impacts of a growing phenomenon? UNESCO, June 14&
2 Multinational Enterprises face multiple Technology Valuation challenges Mergers & Acquisitions Identify valuable IP assets Allocate value of IP in Purchase Price (PPA) Decide which Legal Entity purchases IP assets Transfer Pricing Tax What is a Comparable Uncontrolled Transaction (CUT)? When a Buy-In/out transaction of an intangible is needed, what is a reasonable value? Are the «Cost Sharing» schemes real?... R&D and decision making Licensing in/out: value? Partnerships: respective contribution?... Integrated Reporting IP assets in the Balance Sheet? What value? Accounting Principles? What reliable, representative dynamic indicators? AND : Methods Little evolution despite a real need
3 IP Intangibles in the Balance Sheet? Well, they are an asset, that's for sure If they create value, they sould be recognized «somewhere» in the Company s Value Discussion with my accountant: It s about 100 M What do you mean «about»? Oups, sorry: Take Thanks; I will book that; please provide documentation I will, no problem, down to the last cent Question : what is the meaning of such a value?
4 Example THE Veritas Case Veritas Corp. Vs IRS US Tax Court, Dec 10, 2009 The Facts: Two subsidiaries enter a Cost Sharing Agreement Sub 1 (USA) sells its IP to Sub 2 (non-usa) : $166M IRS contests this value: First Estimate: $2500M (Yes: more than 15 times!) Court Experts Battle Veritas revision to $315M (1.9 times initial estimate) IRS revision to $1675M (Still more than 5 x) Where do the differences come from? Royalty Rate Discount Rate (IRS=14%, Veritas around 20%) Terminal Value Trademarks Value
5 Valuation often overlooks one simple aspect : qualitative is not equal to quantitative My new patented technology : wonderful cheap easy-to use eco-friendly high-temperature high pressure steam generator WHAT VALUE? The Value created/extracted from a given IP will depend on my abilities
6 Recognize the strengths and weaknesses of valuation Technology intrinsic qualitative strength The Context (TRL, competencies, protection, competition,...) Competence & Talent of evaluator Understanding & interpreting technology and context Economic Value is an OPINION Depending on context, and many other inputs
7 Value is created by ALL functions performed by the Enterprise...
8 Education is definitely on the critical pathway of value creation Corporate experience Coaching of colleagues in all aspects above The most critical is clearly the non-deterministic character of IP Valuation : the road is long, long, long... Coaching, training and education are now recognized as real needs Recognize intangible assets Measure their potential Manage value creation Interesting initiatives: Licensing Executive Societies: local IP Valuation Committees Licensing Executive Society International IP Valuation Committee Educational Committee Observatoire de l Immatériel: Ecole Française de l Immatériel
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