Illustrative Example of Intangible Asset Valuation （说明无形资产估值的例子）.pdf

Illustrative Example of Intangible Asset Valuation Shockwave Corporation Working Party No. 6’s Special Session on the Transfer Pricing Aspects of Intangibles Foreward This presentation contains general information only and none of Deloitte Touche Tohmatsu, its member firms, or affiliates (“Deloitte”), by means of this presentation or its publication, rendering accounting, business, financial, tax, legal, investment or other professional advice or service. The opinion expressed within this presentation are my own and do not necessarily represent positions, strategies or opinions of Deloitte, nor The Canadian Institute of Chartered Business Valuators. This is not an official presentation from Deloitte. The presentation is for general information purposes only and should not be considered as a substitute for professional advice and counsel. 2 OECD TP WP6: Illustrative Example of Intangible Asset Valuation © Deloitte Touche LLP and affiliated entities. ©THE CANADIAN INSTITUTE OF CHARTERED BUSINESS VALUATORS Introduction Intangible Asset Valuation 3 © Deloitte Touche LLP and affiliated entities. Introduction Methodology Recap Illustrative Example Conclusion Overview 1.Valuation process 2. Methodology Recap: • Reflief from Royalty • Excess Earnings • Cost • Greenfield • With or Without 3. Illustrative Example – Shockwave Case Study • Tradenames • Content • Workforce • License • Customers • Technology 4. Reasonability • Weighted Average Return on Assets 4 OECD TP WP6: Illustrative Example of Intangible Asset Valuatio