Continuing education: Diplôme Universitaire IP Business Administration, 2^nd academic year, 3^rd semester

Extent: 10 lectures (parts) á 1,5 h (ca. 2 days class lessons); ca. 60 tutorials/chapters á ca. 15 min.

Key Learning Targets:

• Understanding the methods and tools which are available for valuation purposes
• Understanding the concepts of uncertainty and risk and having practical solutions at hand to perform valuations
• Understanding patent and trademark valuation
• Understanding the role of IP within tax and corporate financing issues

Content

• Part 1: Methods and tools for valuation
  • Chapter 1: Cost method and historical cost
  • Chapter 2: Estimating reproduction and replacement cost
  • Chapter 3: Comparable price and license market
  • Chapter 4: Discounted cash flow determination
  • Chapter 5: Incremental income and excess earnings
  • Chapter 6: Relief from Royalty
• Part 2: Risk and information analysis
  • Chapter 1: Uncertainty and the concept of risk
  • Chapter 2: Future economic benefit and risk evaluation
  • Chapter 3: Scoring and rating techniques
  • Chapter 4: Risk sharing and rule of thumb
  • Chapter 5: Information sources for risk and royalty quantification
• Part 3 Portfolio valuation
  • Chapter 1: Intangible valuation
  • Chapter 2: Indicators and determinants
  • Chapter 3: Statistical methods and tools
  • Chapter 4: IP landscaping
  • Chapter 5: IP score
• Part 4 Technology transfer and license valuation
  • Chapter 1: Market for technology
  • Chapter 2: Market for IP and Industry Standards
  • Chapter 3: Patent Pools
  • Chapter 4: Franchise solutions
  • Chapter 5: FRAND Licensing
• Part 5 Patent valuation
  • Chapter 1: Technology, product and patents
  • Chapter 2: License and cash flow modeling
  • Chapter 3: Risk modeling
  • Chapter 4: Legal factors of influence
  • Chapter 5: Put it together: patent valuation practice
• Part 6 Trademark and brand valuation
  • Chapter 1: Brand management and value of brands
  • Chapter 2: Brand architecture and dynamics
  • Chapter 3: Brand valuation
  • Chapter 4: Remaining useful life and data sources
  • Chapter 5: Put it together: trademark valuation practice
• Part 7: IP in tax and financing
  • Chapter 1: Financing of innovation
  • Chapter 2: IP and financing
  • Chapter 3: Transfer pricing
  • Chapter 4: OECD regulations for IP and
  • Chapter 5: MNEs and BEPS (Base-Erosion Profit Shifting)
• Part 8
• Part 9
• Part 10