China Appraisal Society Releases the "Guiding Opinions on Trademark Asset Valuation"
On February 13, 2012, China Appraisal Society released the "Guiding Opinions on Trademark Asset Valuation "(“Guiding Opinions”), will become effective July 1, 2012.
Amidst corporate mergers and acquisitions, trademark brands have great value as intangible assets. Based on the actual market, the "Guiding Opinions on Trademark Asset Valuation” provides how to determine the value of the trademark assets.
Guiding Opinions specified that the CPV shall take necessary investigation for the trademark when appraising the assets. The investigation includes necessary on-site investigation, market research, collecting relevant materials. The CPV shall also obtain the financial data or audited financial statement as much as possible and make necessary analysis.
The CPV shall make appraisal report according to “Assets Appraisal Rules - Appraisal Report” after going through necessary appraisal procedure.