We value identifiable intangible assets for transfers, licensing, financial reporting, investment and disputes, starting with what the asset is, who legally owns it and what economic benefit it produces.
Situations
When UAE clients ask for this valuation
- 1A brand or software is transferred within a group or to a related party.
- 2Intellectual property is being licensed and a royalty needs to be supported.
- 3An acquisition requires intangible assets to be valued for IFRS.
- 4An investor or lender wants to understand the value of IP.
Who asks us
Typical clients
- Founders and technology companies
- Group finance and tax teams
- Investors and lawyers
What we value
The subject of the valuation
Brands and trademarks, software and technology, patents, customer relationships, licences and franchise rights, and digital assets with identifiable rights.
Our method
How we reach the figure
The income approach is used most often: relief-from-royalty values an asset by the royalties its owner avoids paying; the multi-period excess earnings method isolates the earnings attributable to one asset; with-and-without methods compare cash flows with and without the asset. Market evidence from comparable licences is used where reliable, and cost approaches suit assets such as internally used software.
| Income | Relief-from-royalty and excess earnings | Usual starting point |
|---|---|---|
| Market | Comparable licences and royalty rates | Cross-check |
| Cost | Cost to recreate or replace | Where relevant |
Value drivers
Points that move the value
- Legal ownership
- Whether the rights are registered and owned by the entity concerned.
- Economic benefit
- Revenue or savings attributable to the asset.
- Useful life
- How long the asset will remain valuable.
- Transferability
- Whether the asset can be separated and sold or licensed.
Documents
What we will ask you for
- Registrations and ownership documents
- Revenue attributable to the asset
- Licence agreements
- Development costs
The full list is tailored to your company once the scope is agreed.
Report, timing & fees
What you receive, and when
An intangible asset valuation report tailored to its purpose: transfer, licensing, reporting or dispute.
Timing
Usually three to five weeks.
Compare report levels on our reports and deliverables page.
Questions
Questions clients ask about this service
- Can you value a brand that is not registered?
- Yes, but the absence of registration affects ownership and risk, which we reflect in the valuation.