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Eva Riemann

Contextual Brand Valuation

Series: Munich Intellectual Property Law Center - MIPLC Studies

Volume 15 2012

Results in this title

Distinguishing Reporting from Forecasting Valuations S. 27-29

„… 1.1.1.4 Valuation and Evaluation Valuation, be it financial or non-financial, gives the appraiser a …” „… , purposes should not amount to mere valuation but rather be complemented by evaluation in case a …” „… valuation into the overall strategy of a company. With respect to brands, for example, this means that the …”

Development of Brand Valuation S. 77-80

„… valuation instead of merely with trade mark valuation. A brand is a complex, personality-like phenomenon …” „… brand. For purposes of comprehensive brand valuation, it is important to understand both nature and …” „… valuation tool for use in the course of comprehensive strategic (i.e. future-related) valuations. 2.2 …”

Systematisation of Brand Valuation Methods S. 116-118

„… only manage what one can (and actually do) value, valuation must play a central role for brand …” „… management decision makers. A lot has been achieved after first publications on brand valuation were made in …” „… the early 1960s.338 New brand valuation tools were developed, old ones improved. Since the first major …”

Important Brand Valuation Developments and Issues . S. 170-172

„… Interbrand brand valuation tool comprises noteworthy advantages, the list of drawbacks prevails. Especially …” „… Performance System, like Interbrand Brand Valuation, combines both financial and non-financial value …” „… financeoriented valuation uses such as accounting and focuses on the net present value of future income streams as …”

Empirical Data on Distribution Rates: Surveys S. 118-126

„… valuation as a main reason for this abstinence.350 Another paramount cause for refraining from brand …” „… valuation is the fact that such a valuation would be too time and/or cost intensive.351 Yet current …” „… literature shows that the belief in necessity and importance of brand valuation is undaunted. The …”

Summary and Perspectives S. 263-270

„… field of brand valuation, they are crucial in two aspects: firstly, trade mark protection provides legal …” „… confusion. Hence, if one wishes to achieve comprehensive brand valuation, one cannot afford to ignore trade …” „… influence brand value on a sliding scale, such as the licencing status of the brand under valuation …”

Financial Income-Based Analysis S. 175-180

„… methods. It rather entails a more time and cost consuming valuation procedure and leaves the …” „… does not add quality to the valuation process. It would rather be more economical and reasonable to use …” „… would have to handle in the course of future-related, strategic valuations is that the future is always …”

Psychographic Models S. 150-157

„… rationale, arousing the expectation of its use as basis of a truly comprehensive valuation method …” „… % of the average annual turnover accrued within the five years preceding the date of valuation and …” „… used. It needs to be positively mentioned that WoReWert➤ leads to monetary valuation results and is …”

Manageable Output S. 39-40

„… reach in the course of future oriented strategic valuations. If forecasting valuations cannot be …” „… how well a forecasting valuation technique is able to reliably define and narrow down the inevitable …” „… this issue is addressed is an important benchmark for overall quality of a valuation tool.46 In this …”

First Steps Towards a Possible Solution S. 172-174

„… shares. Hence, one of the main reasons why hybrid brand valuation tools have not yet been accepted more …” „… widely is that, in many cases, the additional quality they could add to the valuation process has not …” „… resources to such a valuation. It seems that, for many valuation scenarios, currently offered proprietary …”

Scarcity S. 29-30

„… , coupled with valuation fundamentals discussed earlier, be used to introduce a systematic integrated …” „… valuation methodology in the following chapters four and five. This methodology serves as the author’s …” „… contribution to the desired improvement of IP valuation quality (by mitigation of risks and information …”

General Issues and Trends S. 113-116

„… assets for which an item changes hands “on the date of valuation between a willing buyer and a willing …” „… applied brand valuation techniques. 336 By contrast, rules of accounting for intellectual property speak …” „… rights. 337 International Valuation Standards Committee, International Valuation Standards, p. 27. 111 …”

Financial Techniques S. 129-150

„… 3.2 Analysis of Currently Applied Brand Valuation Methods In order to see whether the present …” „… retentiveness vis-à-vis actual performance of brand valuation is justified and, if yes, to elaborate what could …” „… be improved and how, some of the currently applied brand valuation methods will be analysed in the …”

Findings S. 40-41

„… a plethora of brand valuation methods but none of them is generally accepted.48 49 Reasons for this …” „… method. Having a widely accepted valuation tool would not only contribute to clearing up the existing …” „… thicket of methods. It would also ensure comparable valuation end results, both with respect to different …”

Conceptual and Methodical Soundness S. 31-38

„… quality of a forecasting valuation technique can be detected by how well it is able to deal with and …” „… justifies and even necessitates a differentiation betweeen these two fields. It applies to all valuation …” „… property valuations. 1.3 General Framework Underlying the Value of any Asset Next to universal value …”

Conceptual and Methodical Soundness S. 192-197

„… value, or expected value, instead of a fixed one (every future-related valuation is an estimate), so …” „… corresponding monetary one. It follows that, in this example, ➾ 57,916.67 is the expected value as valuation end …” „… brands in the industry, is desired. In the course of the very first valuation, the mean will have to …”

Widespread Acceptance S. 38-39

„… valuation tool and the valuation end result. The issue of information asymmetry is linked to risk reduction …” „… reduction should be central characteristics of a proper valuation tool. As nontradability results from …” „… systematically collecting and processing as much information about the asset under valuation as possible …”

Summary S. 41-42

„… vided that the valuation method yields as much contextual information about the asset as it is …” „… contextual nature of IP). As expression of value in monetary terms is needed for most valuation purposes, a …” „… desired valuation tool should yield such a monetary outcome. Being able to be applied in many situations …”

Summary S. 199-200

„… applied, the more accurate the respective benchmarks will become, since data from previous valuations can …” „… course of all forecasting valuations is likely to be beneficial in this regard. 4.2.3 Manageable Output …” „… , one can recognise a good strategic valuation methodology in how successfully it is able to, amongst …”

Structure S. 25-27

„… successfully concern himself with the theory and practice of both brand and IP valuation. 1.1 Objectives and …” „… Structure of this Thesis 1.1.1 Objectives 1.1.1.1 Structured Examination of Fundamental Valuation Issues The …” „… importance of the extremely complex art and science of brand valuation is increasingly being recognised …”

Introduction S. 127-129

„… valuation tools are known to many brand experts and some such techniques have been newly developed, they …” „… have not gained market share compared to 1999.383 In the area of financial brand valuation tools, the …” „… income approach in its pure form seems to be the most widely applied brand valuation technique, being …”

Financial-Behavioural (Hybrid) Models S. 157-169

„… and other crucial aspects are left aside. The valuation outcome is a point score, which means that the …” „… Brand Iceberg is merely suitable for a limited number of valuation scenarios, such as comparative …” „… , however, a necessary characteristic of a sound brand valuation methodology as defined in this work.482 …”

Strategic and Operative Brand Management and Brand Controlling S. 85-91

„… finance. Accordingly, in order to establish a systematic overview of valuation-demanding scenarios, this …” „… or a brand. However, it can be used as part of a future-related monetary brand valuation tool, since …” „… with them the whole brand – are managed are decisive for the valuation outcome. Correspondingly, a …”

Accounting and Tax S. 102-110

„… brand protection strategy context, forecasting brand valuation, if carried out comprehensively, can be …” „… dispute related valuations are generally carried out on the basis of past circumstances, for instance in …” „… contexts cannot exist. Judges are therefore not bound by a certain valuation method or rule.294 Rather …”

Summary and Conclusions S. 110-112

„… requirements of the arm’s length principle. Each of these involve (slightly) different methods of valuation but …” „… leave little room for comprehensive future-related valuations. The selection of the appropriate methods …” „… valuation issue in the taxation context arises in cases in which a company needs to be duly passed on to the …”

Prismatic Evaluation S. 180-191

„… forecasting valuation scenarios: situations with two or more parties, such as licensing negotiations, and …” „… purposes within the respective company. 4.1.1.2.1 One-Party Scenarios In a unilateral valuation situation …” „… example 2). In this case, there is, at least after this first rough valuation step, no gain to be divided …”

Definition and Origins of Brand Value S. 80-84

„… It was not until the late 1980s that brand valuation became a concept which was increasingly used …” „… sheet. Another reason for increasing need of brand valuation was that every single merger and …” „… changing economic framework which encouraged increased focus on brands and their valuation.207 Common today …”

Utility and Title S. 30-31

„… the appraiser and should therefore be treated as a group distinct from valuation scenarios which are …” „… and mostly serves the purpose of covering past events.25 Due to this fact, valuations for the purpose …” „… based on mainly historic data - added to accounting and taxation valuations in order to form one group …”

Findings S. 126-127

„… – obtaining an overview of what kind of brand valuation methods were recently and are currently most widely …” „… clear preference of generic financial valuation tools (market share of up to about 40%), such as the …” „… provided by the Völckner/Pirchegger study, which focus on generic brand valuation methods only, and those …”

Objectives S. 21-25

„… International Organization for Standardization IStR Internationales Steuerrecht IVSC International Valuation …” „… brands comes a growing demand for their valuation. Tight global competition forces businesses to maximise …” „… that the valuation of brands and related IP plays a decisive role in that concern. In addition, new …”

Contents S. 7-14

„… . . . . . . . . . . . . . . . . . . . . . . . . . 23 1.1.1.1 Structured Examination of Fundamental Valuation Issues …” „… . . . . 24 1.1.1.4 Valuation and Evaluation . . . . . . . . . . . 25 1.1.2 Structure …” „… this Gap 27 1.2 Distinguishing Reporting from Forecasting Valuations . . . . . 27 1.3 General Framework …”

Introduction S. 201-206

„… intellectual property (e)valuation tool. As such, it is based on both fundamental issues pertaining to …” „… intangible asset and intellectual property valuation and on findings from the above analysis of current brand …” „… valuation methods. It uses the widely accepted income approach, coupled with DCF and decision tree analysis …”

Manageable Output S. 197-198

„… linked to how comprehensive the respective valuation tool is. On this note, the comparative evaluation …” „… that it does not make sense to demand a higher degree of accuracy from strategic IP valuation than from …” „… such valuation of any other object. Despite accuracy is, in general, a valid objective in valuation, it …”

Bibliography S. 289-304

„… finance.com/Uploads/pdfs/Current Practice in Brand Valuation.pdf (last viewed April 28, 2006) Brand Finance: Implications of the …” „… , http://www.wipo.int/sme/en/documents/ pdf/IP\ Valuation.pdf (last viewed October 17, 2006) Flohr, Eckhard: Franchisevertrag, 3rd ed …” „… , Ann-Kristin; Schraml, Stephanie; Nathusius, Eva: Valuation of Platform Technology Based Intangibles Companies …”

Findings S. 84-85

„… valuation between a willing buyer and a willing seller in an arm’s-length transaction after proper marketing …” „… mirrors the circumstance that valuation is not an exact art (except for those cases in which one deals …” „… of asset, tangible and intangible. Therefore, as a basic rule, one should not subject the valuation …”

Intangible Assets and Intellectual Property S. 43-56

„… and above valuation, this would enable him or her to evaluate the asset, i.e. to integrate it into …” „… and controlling purposes. 1.5 Summary Intellectual property valuation is a highly complex art. All the …” „… future-related, or forecasting, and pastrelated, or reporting, valuations. Whereas past-related valuations are …”

Findings S. 198-199

„… completely transparent, the appraiser is able to ensure that the valuation process can be reproduced as …” „… An Appropriate Degree of Objectivity In light of the fact that every proper forecasting valuation …” „… crucial question is whether the valuation methodology is able to balance subjectivity and objectivity in a …”

Brand Protection S. 99-102

„… . Furthermore, comprehensive IP (e)valuation can help assess the creditworthiness of IP-focussed debtors.287 …” „… presupposes their valuation) to a special purpose vehicle (SPV), a legal entity unconnected to the originator …” „… course of a valuation methodology as proposed in this work. 288 Schmeisser/Schmeisser, DStR 2005, 344 …”

Conclusions S. 169-170

„… used in every valuation) is actually arrived at and whether it is valid. In addition, the criteria used …” „… . While the Interbrand model attains the highest market share of all hybrid proprietary brand valuation …” „… valuation tools, which merely constitute a small fraction of all methods available. A positive aspect of the …”

Widespread Acceptance S. 197

„… linked to how comprehensive the respective valuation tool is. On this note, the comparative evaluation …” „… that it does not make sense to demand a higher degree of accuracy from strategic IP valuation than from …” „… such valuation of any other object. Despite accuracy is, in general, a valid objective in valuation, it …”

Brand Transactions S. 91-96

„… , marketing means need to be constantly revisited, reviewed and evolved. A holistic brand valuation or rather …” „… decisions cannot be precluded without feedback through comprehensive brand valuation and evaluation, which …” „… . Comprehensive brand (e)valuation, for instance as proposed in this work, can provide quantitative and …”

Grundlagen der Wertbildung jedes Vermögensgegenstands S. 271-273

„… also collection and analysis of salient contextual data, it can be used, next to valuation, in …” „… importance for proper valuation of intellectual property as such assets are, as discussed above, highly …” „… joint ventures, valuation of the relevant IP equals a business process rather than an on-the-spot …”

Conclusions S. 191-192

„… of a fixed one (every future-related valuation is an estimate), so must this result, since it …” „… that, in this example, ➾ 57,916.67 is the expected value as valuation end result. It is the best …” „… industry, is desired. In the course of the very first valuation, the mean will have to constitute the …”

Intermediate Findings S. 31

„… quality of a forecasting valuation technique can be detected by how well it is able to deal with and …” „… justifies and even necessitates a differentiation betweeen these two fields. It applies to all valuation …” „… property valuations. 1.3 General Framework Underlying the Value of any Asset Next to universal value …”

Table of Abbreviations S. 17-20

„… Brand identity . . . . . . . . . . . . . . . . . . . . . . . . . . . 71 3.1 Brand valuation methods …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 159 3.4 Overview of the Interbrand valuation methodology . . . . . . . 164 4.1 One-Party Scenarios …” „… , Rechnungswesen und Controlling BewG Bewertungsgesetz [German Valuation Act] BGBl. Bundesgesetzblatt [German …”

The Term `Trade Mark' as Opposed to `Brand' S. 56-77

„… & Intellectual Property Valuation: A Multidisciplinary Perspective, p. 8. 100 This is due to their partial …” „… value, positively or negatively. For a comprehensive intellectual property valuation tool it is decisive …” „… brand management strategy. Every such (e)valuation necessarily presupposes a thorough understanding of …”

Titelei/Inhaltsverzeichnis S. 2-4

„… Contextual Brand Valuation From Fundamental Issues and Analysis of the State of the Art to a Systematic …” „… Integrated Approach to Brand and Intellectual Property (E)Valuation Nomos BUT_Riemann_7637-8.indd 3 …”

Abstract Distinctiveness S. 207-208

„… distinctiveness as an absolute ground of refusal of protection. However, from a valuation point of view, this …” „… difference does not significantly influence value or the valuation process. Rather, it seems expedient to …”

Brand Finance S. 96-99

„… and therefore necessarily presupposes valuation.279 In order to achieve a result most favourable for …” „… (which can be facilitated by comprehensive (e)valuation) can open up more possibilities than initially …”

System of Trade Mark Classification S. 224-225

„… important that the valuation client would do anything to acquire/licence in etc. the asset. Graphical …”

Findings - Relation to Brand Value S. 225-226

„… score would mean that the respective issue is so important that the valuation client would do anything …”

Relation to Brand Value S. 247-248

„… brand generally decline with the quality of title. Some situations requiring brand valuation only apply …”

Introductory Remarks S. 206-207

„… the nature of the valuation object. 618 Competition law regimes are always important to be considered …”

Concrete Distinctiveness S. 208-217

„… . However, from a valuation point of view, this difference does not significantly influence value or the …” „… valuation process. Rather, it seems expedient to combine these issues under the heading of qualitative scope …”

The Law in General S. 248-250

„… brand generally decline with the quality of title. Some situations requiring brand valuation only apply …”

Trade Marks With a Reputation S. 251-254

„… actually been invoked against the proprietor of the brand under valuation, i.e. the issue of prosecution …”

International, European and National Registration Systems S. 230-239

„… trade mark protection should not be an issue in the course of brand valuation provided that the mere …”

doi.org/10.5771/9783845241890

Matthias Lehmann, Christoph Kumpan - European Financial Services Law

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Matthias Lehmann (ed.), Christoph Kumpan (ed.)

European Financial Services Law

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2019

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Article 19 Valuation S. 1499-1502

„… and redemption orders and recordkeeping requirements. Article 19 Valuation 1. AIFMs shall ensure that …” „… and independent valuation of the assets of the AIF can be performed in accordance with this Article …” „… to the valuation of assets and the calculation of the net asset value per unit or share of the AIF …”

Article 85 Valuation rules S. 1428-1429

„… may be deducted’.3 Article 85 Valuation rules The rules for the valuation of assets and the rules for …” „… fair and in line with market valuations. II. Overview Any UCITS must be subject to valuation rules in …”

Article 42 Validation of valuation, merger-related payments, exchange ratio S. 1374-1375

„… respective UCITS. Commented below, see → Art 48. Article 42 Validation of valuation, merger-related payments …” „… following: (a) the criteria adopted for valuation of the assets and, where applicable, the liabilities on …”

Article 18 General principles S. 1498-1499

„… dealing with valuation (→ Art 19), delegation of functions (→ Art 20) and the depositary requirement …” „… transactions, subscription and redemption orders and recordkeeping requirements. Article 19 Valuation 1. AIFMs …” „… so that a proper and independent valuation of the assets of the AIF can be performed in accordance …”

Article 2 Definitions S. 1317-1323

„… with Art 84 of UCITSD; (c) reliable valuation is available for the securities as follows: (i) in the …” „… Art 50(1) of UCITSD, valuation may be the form of accurate, reliable and regular prices which are …” „… either market prices or prices made available by valuation systems independent from issuers; (ii) in the …”

Article 84 Unit-holders’ redemption rights S. 1427-1428

„… Article 85 Valuation rules The rules for the valuation of assets and the rules for calculating the sale or …” „… market valuations. II. Overview Any UCITS must be subject to valuation rules in the binding law of the …”

Article 40 Common draft terms of merger S. 1373-1374

„… the receiving UCITS; (d) the criteria adopted for valuation of the assets and, where applicable, the …” „… → Art 48. Article 42 Validation of valuation, merger-related payments, exchange ratio 1. The law of the …” „… adopted for valuation of the assets and, where applicable, the liabilities on the date for calculating the …”

Article 48 Consequences of merger S. 1377-1380

„… exchange ratio (which must be a result of asset valuation) and the agreement on the future investment …” „… ratio of the merging and receiving UCITS unit. Those mostly follow from the valuation, so the valuation …”

Article 23 Disclosure to investors S. 1514-1517

„… delegations; (g) a description of the AIF’s valuation procedure and of the pricing methodology for valuing …” „… depositary, the valuer, any prime brokers), valuation and valuation procedures, liquidity risk management …”

Article 41 Verification by depositary of merging and receicing UCITS S. 1374

„… respective UCITS. Commented below, see → Art 48. Article 42 Validation of valuation, merger-related payments …” „… following: (a) the criteria adopted for valuation of the assets and, where applicable, the liabilities on …”

Article 4 Enforcement of financial collateral arrangements S. 1724-1728

„… agreed in the security financial collateral arrangement on the valuation of the financial instruments and …” „… effect that the realisation or valuation of financial collateral and the calculation of the relevant …” „… appropriation as such, and the valuation of the assets used as collateral must be expressed in the collateral …”

Article 20 Investment recommendations and statistics S. 824-833

„… other relevant information) insofar as it contains a valuation statement as to the price of the …” „… recommendation, and does not include any new opinion, valuation, or reaffirm a previous opinion or valuation …” „… valuation or the methodology and the underlying assumptions used for the recommendation; the meaning of any …”

Article 6 Independence and avoidance of conflicts of interest S. 1252-1257

„… January 2020, provided that credit valuation can be carried out by appropriate alternative methods. TITLE …” „… from several rating agencies regarding, for example, the valuation of a financial instrument and …” „… largely occurs because of consulting services provided by rating agencies, including product valuation …”

Article 50 Eligible assets S. 1381-1385

„… and verifiable valuation on a daily basis and can be sold, liquidated or closed by an offsetting …” „… reliable and verifiable valuation on a daily basis and can be sold, liquidated or closed by an offsetting …”

Article 8 Omission of information S. 990-994

„… amount of securities (as far as they are available); or (ii) the valuation methods and criteria, and/or …” „… conditions, according to which the final offer price is to be determined and an explanation of any valuation …”

Article 21 Post-trade disclosure by investment firms, including systematic internalisers, in respect of bonds, structured finance products, emission allowances and derivatives S. 478-482

„… factors linked primarily to the valuation of the financial instruments and those determined by other …” „… instruments is determined by factors other than the current market valuation of the financial instrument; (c …”

Article 3 Definitions S. 1236-1242

„… rating.2 Ratings have an important valuation function in financial markets.3 They serve investors …” „… as a credit rating agency.25 As independent market players, they conduct valuations and …”

Article 20 Post-trade disclosure by investment firms, including systematic internalisers, in respect of shares, depositary receipts, ETFs, certificates and other similar financial instruments S. 472-478

„… factors linked primarily to the valuation of the financial instruments and those determined by other …” „… instruments is determined by factors other than the current market valuation of the financial instrument; (c …”

Article 25 Assessment of suitability and appropriateness and reporting to clients S. 180-193

„… up-to-date valuations of the client’s portfolio and where the other conditions set out in Art 60(3)(a) of the …” „… evaluates the overall portfolio at least once each day, e.g. via a fixed portfolio valuation point for each …” „… Regulation). It is sufficient if a firm sets a fixed daily valuation point for its leveraged financial …”

Article 76 Publication of unit prices S. 1416-1417

„… performance are subject to only a monthly valuation, disclosing a monthly net asset value could mislead …”

Article 19 Notification for cross-border services by virtue of a branch S. 1347-1348

„… leverage; (d) restrictions on borrowing, lending and uncovered sales; (e) the valuation of assets and the …”

Article 39 Authorisation by merging UCITS’ national competent authority; information exchange with receiving UCITS’ national competent authority S. 1372-1373

„… ) the criteria adopted for valuation of the assets and, where applicable, the liabilities on the date …”

Article 77 Marketing communications S. 1417-1418

„… which are material for the UCITS performance are subject to only a monthly valuation, disclosing a …”

Article 3 Exclusions from the scope S. 1323-1324

„… risk resulting from the trading, settlement and valuation procedures operated on behalf of the UCITS …”

Titelei/Inhaltsverzeichnis

„… . . . . . . . . . . . . . . . . . . . . . .Article 41 1374 Validation of valuation, merger-related payments, exchange ratio …”

Article 17 Investment in securitisation positions S. 1496-1498

„… AIFM. These general principles are included in the following provisions dealing with valuation (→ Art …”

Article 17 Access to quotes S. 463-465

„… the efficient valuation of shares, depositary receipts, ETFs, certificates and other similar financial …”

Article 20 Home member state supervision S. 1348-1350

„… ) restrictions on borrowing, lending and uncovered sales; (e) the valuation of assets and the accounting of the …”

Article 10 Disclosure and presentation of credit ratings S. 1277-1280

„… valuation process as the result of intentional withholding in view of certain events, or for no other …”

Article 5 c Over-reliance on credit ratings in Union law S. 1249-1252

„… purposes by 1 January 2020, provided that credit valuation can be carried out by appropriate alternative …”

Article 7 Minimum information S. 987-990

„… , such as a valuation or other expert's report on the assets of the issuer, in addition to the …”

Article 7 Authorisation of deferred publication S. 425-428

„… primarily to the valuation of the financial instruments and those determined by other factors; (b) the time …”

Article 9 Reporting obligation S. 1596-1600

„… regarding the venue on which the contract was executed or cleared, valuation and collateral and life-cycle …”

Article 14 Obligation for systematic internalisers to make public firm quotes in respect of shares, depositary receipts, ETFs, certificates and other similar financial instruments S. 454-458

„… website. 7. In order to ensure the efficient valuation of shares, depositary receipts, ETFs, certificates …”

Article 51 Admission of financial instruments to trading S. 299-303

„… valuation of the security, (d) the arrangements for determining the settlement price ensure that the price …”

Article 8 Certain insolvency provisions disapplied S. 1734-1739

„… mark-to-market valuation). The most common feature of top-up agreements is that when the collateral value falls …”

Article 15 Execution of client orders S. 458-463

„… price improvements on quoted prices might hinder efficient valuation of instruments without benefitting …”

Article 12 Market manipulation S. 730-756

„… are likely to modify, the valuation of a position while not decreasing/increasing the size of the …”

Article 22 Providing information for the purposes of transparency and other calculations S. 482-487

„… of such financial instruments is determined by factors other than the current market valuation of the …”

Article 23 Trading obligation for investment firms S. 487-492

„… of such financial instruments is determined by factors other than the current market valuation of the …”

Article 8 Methodologies, models and key rating assumptions S. 1263-1269

„… valuation objects with the same risk factors that are sensitive for the rating methods; and (4) include …”

Article 11 Risk-mitigation techniques for OTC derivative contracts not cleared by a CCP S. 1603-1611

„… disputes “relating to the recognition or valuation of the contract and to the exchange of collateral …”

Article 21 Depositary S. 1504-1512

„… applicable requirements; (ii) to ensure that the valuation of the AIF units complies with applicable …”

Article 27 Obligation to execute orders on terms most favourable to the client S. 195-202

„… , embedded in firms’ policies and practices, and require that appropriate valuation systems are in place.23 …”

Article 11 Authorisation of deferred publication S. 442-450

„… primarily to the valuation of the financial instruments and those determined by other factors; (b) the time …”

Article 4 Waivers for equity instruments S. 408-417

„… characteristics which are unrelated to the current market valuation of the financial instrument traded. Negotiated …”

Article 5 The prospectus S. 974-984

„… broadened to include, inter alia, management reports, corporate governance documents, asset valuation …”

Index S. 1785-1803

„… 20 48 et seq. – target group of investment recommendation MAR 20 21 – valuation statement MAR 20 14 …”

doi.org/10.5771/9783845279893

Mick Howard - A Course in Cyborg Semiotics

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Mick Howard

A Course in Cyborg Semiotics

2024

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Cybernetic Valuation S. 87-118

doi.org/10.5771/9781793626868

Paul Lange - International Trade Mark and Signs Protection

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Paul Lange (ed.)

International Trade Mark and Signs Protection

2010

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. Models for brand valuation S. 1270-1274

„… ; Page size: 160.00mm 240.00mm § 5. Models for brand valuation para. A. Methodology …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5675 B. Cost-based valuation models …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5676 C. Market based valuation models …”

. Reasons for brand valuation S. 1267-1268

„… ; Page size: 160.00mm 240.00mm § 3. Reasons for brand valuation 5661Due to the increasing number of …” „… different reasons for which a brand valuation seems useful or even necessary, this subject is increasingly …” „… their relevance (see illustration 1). Illustration 1: Purpose of brand valuations and their importance …”

. Brand valuation in business practice S. 1284-1285

„… ; Page size: 160.00mm 240.00mm § 7. Brand valuation in business practice 5757 From 1990 until today a …” „… substantial practice of serious brand valuation has evolved. However, the results are rarely published for …” „… brand values created by the enterprise itself must be identified as assets, the valuation question has …”

. On the origin of brand valuation S. 1265-1266

„… ; Page size: 160.00mm 240.00mm § 2. On the origin of brand valuation 5650Considering the importance …” „… that is attributed to brand valuation, it is most surprising to note that it was only towards the end …” „… hitherto considered unimaginable and which exceeded stock market valuations many times over. The question …”

. Selected brand valuation models of commercial suppliers S. 1275-1283

„… characterized as a company valuation-oriented model. For its brand valuation, KPMG works with various …” „… ; Page size: 160.00mm 240.00mm § 6. Selected brand valuation models of commercial suppliers para. A. AC …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5714 C. BBDO/Ernst & Young Brand Equity Valuation for Accounting (BEVA) 5721 D. Interbrand Model …”

. How and where the value of a brand is created S. 1262-1265

„… ; Page size: 160.00mm 240.00mm Part 3. Brand valuation Prof. Dr. Klaus Brandmeyer, Brandmeyer …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5659 § 2. On the origin of brand valuation …” „… .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5650 § 3. Reasons for brand valuation …”

Titelei/Inhaltsverzeichnis

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1260 Part 3. Brand valuation § 1. How and where the value of a brand is created …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1262 § 2. On the origin of brand valuation …” „… .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1265 § 3. Reasons for brand valuation …”

. Brand value and Corporate value S. 1269

„… ; Page size: 160.00mm 240.00mm § 4. Brand value and Corporate value 5670Before the various valuation …” „… brand promotion, it is basically only the valuation of the company brand which is useful and targeted …” „… acquired enterprises, which carry along their known names only for a certain period of time. At valuation …”

. What is a brand? S. 1229-1234

„… . Valuations of the Coca-Cola brand by self-proclaimed experts resulted in figures of between $15 billion and …” „… performance? We would contend that they do not help at all. 5476 Actual valuations do occur from time to time …”

. Conclusion S. 1286

„… ; Page size: 160.00mm 240.00mm § 8. Conclusion 5765 The theory and practice of brand valuation have …”

. Scope of protection S. 655-682

„… of different valuational categories(…) In the final stage there is another concise assessment …”

doi.org/10.5771/9783845266404

Marc Bungenberg, Jörn Griebel, Stephan Hobe, August Reinisch - International Investment Law

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Marc Bungenberg (ed.), Jörn Griebel (ed.), Stephan Hobe (ed.), August Reinisch (ed.)

International Investment Law

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2015

Results in this title

Irmgard Marboe III. Valuation in Cases of Expropriation S. 1057-1081

„… III. Valuation in Cases of Expropriation Irmgard Marboe A. Introduction …” „… 2. Applicable Valuation Approach …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 3. Valuation Date …”

Irmgard Marboe V. Valuation in Cases of Breach of Contract S. 1103-1114

„… V. Valuation in Cases of Breach of Contract Irmgard Marboe A. Introduction …” „… Irmgard Marboe, ‘Valuation in Cases of Expropriation’, ch. 9.III., 1057–1081. Irmgard Marboe 1103 1 and …” „… not international law. Yet, as regards valuation, the applicable contract laws generally also require …”

Irmgard Marboe IV. Valuation in Cases of Breaches of International Law Unrelated to Expropriation S. 1082-1102

„… IV. Valuation in Cases of Breaches of International Law Unrelated to Expropriation Irmgard Marboe …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 C. Valuation Date …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 D. Valuation Practice of Investment Tribunals …”

Richard E. (Rory) Walck II. Methods of Valuing Losses S. 1045-1056

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 1. Cost- or Asset-Based Methods of Valuation …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . 11 2. Market or Transactions Based Methods of Valuation . . . . . . . . . . . . . . . . 16 3 …” „… . Income-Based Methods of Valuation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 4 …”

Irmgard Marboe I. The System of Reparation and Questions of Terminology S. 1031-1044

„… ) 77–86; Mark Kantor, Valuation for Arbitration (Kluwer Law International, 2008); Irmgard Marboe …” „… , Damages and Valuation’ in Peter Muchlinski, Federico Ortino and Christoph Schreuer (eds), The Oxford …” „… tribunals in the valuation of claims Irmgard Marboe 1031 1 is very divergent. The financial outcome of a …”

Index S. 1913-1952

„… Agreement Chapter 4 III C 7 Asia Pacific Economic Cooperation Chapter 4 III C 2 asset method of valuation …” „… – setoff Chapter 9 VI 9 – valuation Chapter 11 V 29 compliance clauses Chapter 6 II D 1 – absence of …” „… of valuation Chapter 9 II 11 costs Chapter 11 III 11 – advance on costs Chapter 11 VI A 88 – costs …”

Borzu Sabahi, Kabir Duggal, Nicholas Birch VI. Limits on Compensation for Internationally Wrongful Acts S. 1115-1129

„… Responsibility (Cambridge University Press, 2002); Mark Kantor, Valuation for Arbitration: Compensation Standards …” „… , Valuation Methods and Expert Evidence (Wolters Kluwer, 2008); Irmgard Marboe, Calculation of Damages and …” „… Investment Law (BIICL, 2008) 313–358; Mark Kantor, Valuation for Arbitration: Compensation Standards …”

John Y. Gotanda VIII. Interest S. 1142-1153

„… (Martinus Nijhoff, 2010); Mark Kantor, Valuation for Arbitration (Kluwer Law International, 2008) 261–287 …” „… has been applied to nonexpropriatory breaches of BITs, usually in conjunction with a valuation of the …” „… compounding periods per year. Sergey Ripinsky and Kevin Williams (n. 8) 380. 50 Mark Kantor, Valuation for …”

Stephan Wittich V. Investment Arbitration: Remedies S. 1391-1430

„… expropriation which is distinct, conceptually and in terms of valuation, from damages in case of a priori …” „… will usually also entail a quantitative distinction in terms of valuation and assessment of the amount …” „… valuation in case of damages and compensation, are analysed in great detail elsewhere in this book,47 the …”

Titelei/Inhaltsverzeichnis

„… . 1045 Richard E. (Rory) Walck Valuation in Cases of Expropriation …” „… ................................................III. 1057 Irmgard Marboe Valuation in Cases of Breaches of International Law Unrelated to …” „… Valuation in Cases of Breach of Contract ..........................................V. 1103 Irmgard Marboe …”

Christina Knahr F. The Territorial Nexus between an Investment and the Host State S. 590-597

„… identification and valuation of goods for duty purposes); and thirdly, such rights as SGS exercised pursuant to …”

Richard Happ A. The Energy Charter Treaty S. 240-260

„… authority of that Contracting Party, of its case, of the valuation of its Investment, and of the payment of …”

August Reinisch IV. The Likely Content of Future EU Investment Agreements S. 1884-1903

„… ; Bureau Veritas, Inspection, Valuation, Assessment and Control, BIVAC B.V. v. Paraguay, ICSID Case No. ARB …”

Ursula Kriebaum VIII. Expropriation S. 959-1030

„… Valuation in the BIT Generation’ (2003) 74 BYIL 115–150; W. Michael Reisman and Mahnoush H. Arsanjani, ‘The …” „… Expropriation and its Valuation in the BIT Generation’ (2003) 74 BYIL 115–150; Gary H. Sampliner, ‘Arbitration …”

Marc Jacob, Stephan W. Schill I. Fair and Equitable Treatment: Content, Practice, Method S. 700-763

„… Bureau Veritas, Inspection, Valuation, Assessmant and Control, BIVAC BV v. Paraguay, ICSID Case No. ARB …”

Anthony Sinclair VII. Umbrella Clause S. 887-958

„… Bureau Veritas, Inspection, Valuation, Assessment and Control, BIVAC B.V. v. Paraguay, ICSID Case No. ARB …”

Michael Waibel II. Investment Arbitration: Jurisdiction and Admissibility S. 1212-1287

„… Privately Held Shares on 8 January 2001 and the Applicable Standards for Valuation of those Shares, 22 …”

doi.org/10.5771/9783845258997

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