As an effective financing method, intangible asset shareholding is becoming more and more favored by enterprises. However, does the shareholding of intangible assets need to be evaluated?What is the assessment process?These issues plague many businesses. This article refers to the opinions of the professional organization [Meijia Enterprise Service] to answer the necessity of the evaluation of intangible assets and related processes for you.
1. Legal basis
China's "Company Law", "Provisions on the Administration of Registration of Registered Capital of Companies" and other laws and regulations clearly stipulate that shareholders can make capital contributions in money, as well as non-monetary assets that can be valued in monetary valuation and can be transferred in accordance with the law, such as physical objects, intellectual property rights, land use rights, etc. At the same time, the Notice on Several Issues Concerning the Strengthening of the Valuation and Management of Capital Contributions with Non-monetary Assets provides detailed provisions on the valuation requirements and procedures for the purchase of shares in intangible assets.
2. The necessity of the valuation of intangible assets
1.Ensure the authenticity and legitimacy of capital contribution: Through the evaluation of intangible assets, we can ensure the authenticity and legitimacy of the intangible assets provided by investors, and avoid illegal acts such as false capital contribution and asset transfer.
2.Standardize appraisal behavior: Valuation of intangible asset shareholding helps to standardize the behavior of appraisal institutions, improve the quality of appraisal, and prevent unfair competition and false reporting.
3.Protecting the interests of the enterprise: Assessing the value of intangible assets is conducive to protecting the interests of the enterprise and other shareholders, and avoiding overvaluation or undervaluation.
4.Compliance with regulatory requirements: According to relevant regulations, companies with intangible assets are required to conduct asset valuation to ensure compliance operations.
3. Intangible asset shareholding evaluation process
1.The investor submits an application for shareholding and submits information related to intangible assets.
2.The enterprise deliberates internally to determine the shareholding matters, and if it is necessary to hire a professional appraisal agency to conduct the evaluation.
3.Hire an appraisal agency with corresponding qualifications to conduct intangible asset appraisal, and the appraisal agency shall issue an appraisal report in accordance with the principles of independence, objectivity and impartiality.
4.According to the appraisal report, the enterprise determines the amount of shares invested in intangible assets, goes through the property transfer procedures, and changes the ownership of intangible assets from shareholders to companies.
5.Hire an accounting firm to conduct capital verification and include intangible assets in paid-in capital.
6.Submit applications for change of registration for industry and commerce, taxation, etc.
[The lawyer said].
Shareholders need to pay attention to the following points when investing in intangible assets: first, intangible assets should meet the conditions of monetary valuation and legal transfer;Second, for non-patented technology investment, shareholders should transfer the technology to the company in accordance with the lawThird, for investment in patent rights and computer software copyrights, it is necessary to pay attention to their remaining protection periods, third-party access rights, and the impact on the company's operationsFourth, shareholders who invest in patents, trademarks, designs and technological achievements should ensure that ownership is clearly definedFifth, the valuation of intangible assets** should be reasonable and fair.
Therefore, when shareholders invest in intangible assets, enterprises must recognize the necessity of appraisal and comply with relevant laws and regulations to ensure the smooth entry of intangible assets, so as to give full play to the value of intangible assets and enhance the market competitiveness of enterprises.