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Contextual Brand Valuation

Eva Riemann

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 …”

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 …”

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 …”

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 …”

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 …”

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 …”

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 …”

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 …”

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 …”

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

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

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

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European Financial Services Law

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

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2019

Results in this title

Article 19 Valuation S. 1499-1502

„… , such as valuationmethodologies. The AIFM must review its valuation policies and procedures …” „… requirement of an “independent” valuation does not mean that the valuationcannot be performed by the AIFM …” „… and redemption ordersand recordkeeping requirements.Article 19Valuation1. AIFMs shall ensure that, for …”

Article 85 Valuation rules S. 1428-1429

„… valuations.II. OverviewAny UCITS must be subject to valuation rules in the binding law of the Member Stateor …” „… deducted’.3Article 85Valuation rulesThe rules for the valuation of assets and the rules for calculating the …”

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

„… UCITS.Commented below, see → Art 48.Article 42Validation of valuation, merger-related payments, exchange ratio1 …” „… thefollowing:(a) the criteria adopted for valuation of the assets and, where applicable, the li-abilities on the …”

Article 18 General principles S. 1498-1499

„… . Thesegeneral principles are included in the following provisions dealing with valuation (→Art 19), delegation …” „… recordkeeping requirements.Article 19Valuation1. AIFMs shall ensure that, for each AIF that they manage …” „… , appropriate andconsistent procedures are established so that a proper and independent valua-tion of the assets …”

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

Article 2 Definitions S. 1317-1323

„… a UCITS tocomply with Art 84 of UCITSD;(c) reliable valuation is available for the securities as …” „… (a) to (d) of Art 50(1) of UCITSD, valuation may be theform of accurate, reliable and regular prices …” „… which are either market prices orprices made available by valuation systems independent from issuers;(ii …”

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

„… UCITS;(d) the criteria adopted for valuation of the assets and, where applicable, the li-abilities on the …” „… valuation, merger-related payments, exchange ratio1. The law of the merging UCITS home Member States shall …” „… consolidated accounts, to validate thefollowing:(a) the criteria adopted for valuation of the assets and, where …”

Article 48 Consequences of merger S. 1377-1380

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

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

Article 23 Disclosure to investors S. 1514-1517

„… may arisefrom such delegations;(g) a description of the AIF’s valuation procedure and of the pricing …” „… primebrokers), valuation and valuation procedures, liquidity risk management, fee, chargesand expenses and the …”

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

„… security financial collateral arrangement onthe valuation of the financial instruments and the credit …” „… without prejudice to any require-ments under national law to the effect that the realisation or valuation …” „… ap-propriation as such, and the valuation of the assets used as collateral must be expressedin the collateral …”

Article 20 Investment recommendations and statistics S. 824-833

„… it contains a valuation statement as to the price of theconcerned financial instruments.13 The same …” „… disseminatedinvestment recommendation, and does not include any new opinion, valuation, or reaf-firm a previous opinion …” „… or valuation, does not constitute a new investment recommen-dation.18 However, it may be subject to …”

Article 50 Eligible assets S. 1381-1385

„… subject to reliable and verifiable valuation ona daily basis and can be sold, liquidated or closed by an …” „… c) where the OTC derivatives aresubject to reliable and verifiable valuation on a daily basis and …”

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

„… between those determined by factorslinked primarily to the valuation of the financial instruments and …” „… valuation of the financial instrument;(c) the party to a transaction that has to make the transaction public …”

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

„… , for example, the valuation of a financial instrument and chooses therating agency expected to provide …” „… provided by rating agencies, includingproduct valuation, and carries additional risk of conflicts of …”

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

„… valuation of the financial instruments and those determined by otherfactors;(b) the application of the …” „… the current market valuation of the financial instrument;(c) the party to a transaction that has to …”

Article 3 Definitions S. 1236-1242

„… an important valuation function in financial markets.3 They serve in-vestors, borrowers, issuers …” „… players, they conduct valuations and certifica-tions of companies and financial instruments for individual …”

Article 76 Publication of unit prices S. 1416-1417

„… monthly valuation, disclosing a monthly net asset value could misleadinvestors that buy and sell at the …”

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

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

Article 3 Exclusions from the scope S. 1323-1324

„… the trading, settlement and valuation proceduresoperated on behalf of the UCITS.Link. In accordance …”

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

„… the receiving UCITS;(d) the criteria adopted for valuation of the assets and, where applicable, the …”

Article 77 Marketing communications S. 1417-1418

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

Article 17 Access to quotes S. 463-465

„… Art. 17 MiFIRChristoph Kumpan and Finn Schmidt 4631233. In order to ensure the efficient valuation of …”

Titelei/Inhaltsverzeichnis S. I-XLII

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

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 17 Investment in securitisation positions S. 1496-1498

„… . Thesegeneral principles are included in the following provisions dealing with valuation (→Art 19), delegation …”

Article 7 Authorisation of deferred publication S. 425-428

„… , distinguishing between those determined by factors linked primarily tothe valuation of the financial instruments …”

Article 7 Minimum information S. 987-990

„… ’, i.e. additional informationthat an authority may deem necessary, such as a valuation or other expert …”

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

„… conclusion of the valuation process as the result of intentional with-holding in view of certain events, or …”

Article 9 Reporting obligation S. 1596-1600

„… ), information regarding the venue on which the contract was executed orcleared, valuation and collateral and …”

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

„… medium,39 that contains up-to-date valuations of the client’s portfolio and wherethe other conditions set …” „… Delegated Regulation). It is sufficient if a firmsets a fixed daily valuation point for its leveraged …” „… valuationpoint for each day.40 Investment firms that hold a retail client account that includes pos-itions in …”

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

„… Schmidt 30145low the valuation of the security, (d) the arrangements for determining the settlementprice …”

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

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

Article 8 Omission of information S. 990-994

„… are available); or (ii) the valuation methods and criteria, and/or condi-tions, according to which the …” „… final offer price is to be determined and an explanation of any valuationmethods used (Art 17(1)(b)).2 …”

Article 8 Certain insolvency provisions disapplied S. 1734-1739

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

Article 15 Execution of client orders S. 458-463

„… valuation of instruments without benefitting investors.Therefore, an improvement on quoted prices is …”

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

„… determined by factorsother than the current market valuation of the financial instrument.ESMA shall submit …”

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

„… determined by factorsother than the current market valuation of the financial instrument.ESMA shall submit …”

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

„… ) take into account the modelled relationship between the valuation objects with thesame risk factors …”

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

„… processes” for the settlement of disputes “relatingto the recognition or valuation of the contract and to …”

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

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

Article 11 Authorisation of deferred publication S. 442-450

„… ) and Article21(1), distinguishing between those determined by factors linked primarilyto the valuation …”

Article 21 Depositary S. 1504-1512

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

Article 4 Waivers for equity instruments S. 408-417

„… contingent on technical characteristics which are unrelated tothe current market valuation of the financial …”

Article 12 Market manipulation S. 730-756

„… time;(ii) transactions or orders to trade which modify, or are likely to modify, the valuationof a position …”

Index S. 1785-1803

„… investment recommendationMAR 20 21– valuation statement MAR 20 14 et seq.– voting recommendation MAR 20 19 …”

Article 5 The prospectus S. 974-984

„… to in-clude, inter alia, management reports, corporate governance documents, asset valuationreports …”

doi.org/10.5771/9783845279893

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International Investment Law

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

Series: Kooperationswerke Beck - Hart – Nomos

Volume 2015

Results in this title

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

„… action, decided, at the valuationstage, that the date of valuation should be 24 January 2007.94 By this …” „… Valuation Standards (International ValuationStandards Committee, 2007) 32; Shannon Pratt, The Lawyer’s …” „… III. Valuation in Cases of ExpropriationIrmgard MarboeA. Introduction …”

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

„… V. Valuation in Cases of Breach of ContractIrmgard MarboeA. Introduction …” „… Intentions and RecentCases’ (2005) 6 JWIT 183–236.3 See Irmgard Marboe, ‘Valuation in Cases of Expropriation …” „… ’, ch. 9.III., 1057–1081.Irmgard Marboe 11031and not international law. Yet, as regards valuation, the …”

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 toExpropriationIrmgard MarboeA …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2C. Valuation Date …” „… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19D. Valuation Practice of Investment Tribunals …”

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

„… ‘Statement on Standards for ValuationServices No. 1: Valuation of a Business, Business Ownership Interest …” „… Methods of ValuationThe simplest way to view the cost method of valuation (or asset method ofvaluation) is …” „… business valuation:Businesses are specific combinations of tangible and intangible items which, together …”

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

„… knowledge of valuation and finance in addition to law.5 Valuationapproaches and methods as developed in …” „… Kantor, Valuation for Ar-bitration (Kluwer Law International, 2008); Irmgard Marboe, Calculation and …” „… Valuation’ in Peter Muchlinski, Federico Ortino and Christoph Schreuer (eds),The Oxford Handbook on …”

Index S. 1913-1952

„… ;Chapter 13 VI 14– ‘sunk investment’ for valuationChapter 9 III 53– adequacy of compensationChapter 9 III …” „… value method for valuationChapter 9 III 51– breach of contract asChapter 8 VIII 187; Chapter 9 III 17 …” „… – but-for-approach for valuationChapter 9 III 30– calculation of compensationChapter 9 III 1– character of the …”

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

„… Arbitration: Compensation Standards, ValuationMethods and Expert Evidence (Wolters Kluwer, 2008) 70–118.2 The …” „… University Press, 2002); Mark Kantor, Valuation for Arbitration: Com-pensation Standards, Valuation Methods …” „… Williams, Damages in International Investment Law (BIICL,2008) 313–358; Mark Kantor, Valuation for …”

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

„… (Martinus Nijhoff, 2010); Mark Kantor, Valuation forArbitration (Kluwer Law International, 2008) 261–287 …” „… , usually in conjunction with a valuation of the1.11 See generally Marjorie M. Whiteman, Damages in …” „… 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

„… , conceptually and in terms of valua-tion, from damages in case of a priori unlawful expropriation. See for …” „… valuation and assessment of the amount of money due. The various forms ofpecuniary remedies will be outlined …” „… payments, especially the valuation in case of damages andcompensation, are analysed in great detail …”

Titelei/Inhaltsverzeichnis S. I-XLVIII

„… Richard E. (Rory) WalckValuation in Cases of Expropriation …” „… ................................................III. 1057Irmgard MarboeValuation in Cases of Breaches of International Law Unrelated toExpropriation …” „… .........................................................................IV.1082Irmgard MarboeValuation in Cases of Breach of Contract …”

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

„… service (theidentification and valuation of goods for duty purposes); and thirdly, such rights as SGS …”

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

„… . 53; Bureau Veritas, Inspection,Valuation, Assessment and Control, BIVAC B.V. v. Paraguay, ICSID Case …”

Ursula Kriebaum VIII. Expropriation S. 959-1030

„… Kriebaum107–150; W. Michael Reisman and Robert D. Sloane, ‘Indirect Expropriation and its Valua-tion in the …” „… .; W. Michael Reisman and Robert D. Sloane, ‘Indirect Expropriationand its Valuation in the BIT …”

Kaj Hobér, Joshua Fellenbaum I. Political Risk Insurance and Investment Treaty Protection S. 1517-1551

„… sovereign power and constituted a de-valuation of the national currency to those values applicable in the …”

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

„… . infra notes 125–160 and accompanying text.95 See Bureau Veritas, Inspection, Valuation, Assessmant and …”

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 Appli-cable Standards for Valuation of those Shares, 22 …”

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A Course in Cyborg Semiotics

Mick Howard

2024

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Cybernetic Valuation S. 87-118

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International Trade Mark and Signs Protection

Paul Lange (ed.)

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 S. I-LVI

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 …”

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IPOs and Venture Backed IPOs

F. Philipp Ghadri

2012

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Valuation and Emission Price S. 79-88

„… valuationwindow of a realistic company valuation. During the beauty contest, investmentbanks will supply first …” „… valuations.However, in a nutshell the valuation of a company and the detection of the emission price takes into …” „… depreciation (EBT) and which therefore lead to a higher multiple and higher valuation.However, an application …”

Placement S. 78-79

„… valuations.However, in a nutshell the valuation of a company and the detection of the emission price takes into …” „… valuation process where the company is valued fundamentally and the final price detection and share …” „… chapters will concentrate on the valuation methods and the price detection methods because from a market …”

Final Price Determination S. 88-92

„… and especially with innovations related to the internettechnology exceeded fundamental valuations by …” „… valuation methods influenced bythese results. McCarthy (1999) reports an example of this concern in a …” „… (Inktomi)Such claims were more common in the context of IPOs. For example, Gove (2000)remarks:But valuations are …”

Titelei/Inhaltsverzeichnis S. 2-12

„… Exchange 743.6.4 Finding an Underwriter 753.6.5 Placement 783.6.6 Valuation and Emission Price 793.6.6.1 …” „… Relative Valuation – Multiples 803.6.6.2 Absolute Valuation – Discounted Cash Flow 833.6.6.3 Equity Costs …” „… - The CAPM 853.6.6.4 Shareholder Value 863.6.6.5 Constraints of Valuation Models 873.6.7 Final Price …”

Technical Fundamentals USA S. 54-59

„… next most recent year $ 2 Mio.Alternative #2a - Valuation with CashFlowGlobal Market Capitalization …” „… MioValuation/Revenue Test - May satisfy either A or BA. Valuation with Cash Flow Test Global Market Capitalization …” „… Mio.Minimum Cash Flow in each of 2 preceding years $ 25 Mio.B. Pure Valuation Test & Global Market …”

Proceeding S. 21-30

„… and a business’ character and opportunities. Thefuture prospect of a company changes and valuation …” „… making and the time frame I will proceedby describing the valuation process and the legal rights and …” „… investors. Thus, signalling determines the fairmarket valuation of a company and therefore an efficient …”

Finding an Underwriter S. 75-78

„… ,• Plausible valuation procedures,• Additional services before and after the emission (e.g. sponsoring …” „… . However,the most important issues are constituted by the valuation process where the company is valued …” „… factorswithin the placement process. The following chapters will concentrate on the valuation methods and the …”

The Market Perspective S. 32-35

„… activity increases with the valuation of other companies from the same industry. The same result was found …” „… and stock market valuations are highly correlated in most major markets around the world as …” „… low if stock marketvolatility is low and market valuations are high. These findings suggest that …”

IPO Process Overview S. 45-50

„… valuation, timing and other crucial factors determine how the market reacts to the public offeringof a …” „… .: IPO Phases• Considerations regarding the company’s valuation (impacting factors on thevaluation …” „… during the beauty contest should include the following information:• Preliminary company valuation (and …”

Game Theoretical Literature S. 40-43

„… therefore drive prices away from fundamental valuations.This kind of incentive persists because the managers …” „… way off a fundamental valuation but stillthey keep investing. In line with this argumentation …”

Implications S. 105-110

„… understanding conclude, transparency is the most important driver for fair valuations of any asset and securing …” „… valuation by potentialinvestors and analysts. However, I can test the following Hypothesis in order tocheck …” „… is shown by the market valuationduring an IPO.Of course, during the dot-com bubble the overconfidence …”

Hypotheses S. 173-182

„… , 75 1993, 493–499Gove, A.: Putting off the valuation can be to everyone’s advantage. Red Herring 2000 …” „… , Krishna G. et al.: Business Analysis and Valuation IFRS Edition. South-Western CEN-GAGE Learning, 2010 …” „… : Equity Valuation: Models from leading Investment Banks. John Wiley & Sons, Ltd, 2008Volk, Gerrit; Bücher …”

Abstract S. 17-20

„… Compliance Officer. 67, 173CFO Chief Financial Officer. 69, 88DCF Discounted Cash Flow Valuation. 83, 174DPR …”

Appendix S. 183-190

„… on Underpricing, see Underpricing, Influence of Underwritersinfluence on underpricing, 35Valuation …”

Conclusions and Critical Remarks S. 167-172

„… of particular interest arethe valuation instruments and the final price determination instruments …”

Higher Order Beliefs S. 114-129

„… a fundamental valuation seems likea natural consequence. Nevertheless IPO overpricing seems to be a …”

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Public Libraries, Public Policies, and Political Processes

Paul T. Jaeger, Ursula Gorham, John Carlo Bertot, Lindsay C. Sarin

2014

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Chapter Six: Engagement and Valuation of the Public Good S. 99-116

„… SIXEngagement and Valuation of thePublic GoodThe ideologies of neoconservative politics and …” „… librar-Engagement and Valuation of the Public Good 101ies are currently struggling to exist in a political climate …” „… and Valuation of the Public Good 103Public libraries can be seen as a public good in several distinct …”

Preface S. i-xviii

„… Public Libraries and Changes in Communities 776 Engagement and Valuation of the Public Good 997 …”

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European Banking Union

Jens-Hinrich Binder (ed.), Christos V. Gortsos (ed.), Klaus Lackhoff (ed.), Christoph Ohler (ed.)

2022

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Art. 20 SRMR Valuation for the purposes of resolution Christos V. Gortsos S. 699-717

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28C. The provisional and the ex-post definitive valuation(Art. 20(10)-(13) SRMR …” „… valuationIntroductory remarksThe objective of this ex-ante valuation is to assess the value of the assets and …” „… safeguard).45C. The provisional and the ex-post definitive valuation(Art. 20(10)-(13) SRMR)46I. The …”

Art. 13 SRMR Early intervention Christos V. Gortsos S. 608-619

„… ”(Art. 20(1)-(9) and (15) SRMR), as well as to the provisional and the ex-post definitive valuations(Art …” „… and for valuation of the assets andliabilities of the institution in accordance with Article 20(1) to …” „… prepare for its possible resolution and for valuation of its assets andliabilities in accordance with Art …”

Art. 24 SRMR Sale of business tool Jens-Hinrich Binder S. 741-754

„… Board, and the Commissionunder Art. 18 SRMR, (4) the valuation process under Art. 20 SRMR, and (5) the …” „… SRMR Sale of business tool742 Jens-Hinrich Binderc) Valuation of difference in treatment and …” „… hypothetical insolvency liquidation,which will have to be determined on the basis of an ex-post valuation (see …”

Art. 17 SRMR Order of priority of claims Jens-Hinrich Binder S. 653-666

„… to the provisions on valuation in resolution inArt. 36 BRRD, which, within the SRM, is superseded by …” „… relevant entity pursuant to Art. 20(5)(b)-(g) SRMR (Art. 36(4)(b)-(g)BRRD). Based on the valuation, the …” „… . 47(3) BRRD, infra, → Art. 21 para. 14 and → Art. 27 para. 33, re-spectively). As a valuation carried …”

Art. 19 SRMR State aid and Fund aid Seraina Neva Grünewald and Christos V. Gortsos S. 690-699

„… relevant capital instruments, the Board shall ensure that a fair, prudent andrealistic valuation of the …” „… met, the valuation shall be considered to be definitive.3. Where an independent valuation in …” „… accordance with paragraph 1 is not possible,the Board may carry out a provisional valuation of the assets and …”

Art. 21 SRMR Write-down and conversion of capital instruments or eligible liabilities Andreas Witte S. 717-732

„… eligible liabilities independently of resolution action, the valuation provided forin Article 20(16) shall …” „… valuation of the assets and liabilities of an entityreferred to in Article 2 or a group is carried out in …” „… accordance with Article 20(1) to(15). That valuation shall form the basis of the calculation of the …”

Art. 5 SRMR Relation to Directive 2014/59/EU and applicable national law Jens-Hinrich Binder S. 483-497

„… ) BRRD:provisional valuations inurgent cases where adefinitive valuation is notfeasibleArt. 74 BRRD: Valuationof …” „… difference in treatmentArt. 20 SRMR: Valuationfor the purposes of resolu-tionArt. 20(1)-(15) SRMR: val-uation …” „… (including provi-sional valuation)Art. 20(16)-(18) SRMR: expost valuation of differ-ence in treatmentWithin …”

Art. 27 SRMR Bail-in tool Christos Hadjiemmanuil S. 767-847

„… resolution action in accordance with the val-uation provided for in Article 20(1) to (15), has been made by …” „… accordance with the valuation provided for in Article 20(1)to (15).Bail-in tool Art. 27 SRMRChristos …” „… Board shall assess, on the basis of a valuation that complies with the require-ments of Article 20(1) to …”

Art. 99 SRMR Entry into force Christos V. Gortsos S. 1226-1254

„… II 27 33– bail-inable liabilities II 17 5– based on valuation before resolution(“Valuation 2”) II …” „… II 3 51– of Union parent financial holding companyII 3 8, 10– of valuation and valuer II 20 8– of …” „… decision-making I 26 79 et seq.– decision making I 4 41Delegated Regulation (EU) 2016/1401– valuation of …”

Art. 25 SRMR Bridge Institution Tool Jens-Hinrich Binder S. 754-763

„… order to reflect a correction tothe provisional valuation. While this can be legitimate and even …” „… ) provides that one of the purposes of the valuation to be car-ried out in accordance with Art. 20 SRMR …” „… ) BRRD),“[i]n the event that the ex-post definitive valuation's estimate of the net asset value of an …”

Art. 15 SRMR General principles governing resolution Jens-Hinrich Binder S. 631-648

„… Press,Oxford 2017), 1; Phoebus Athanassiou, ‘Valuation in resolution and the “no-creditor-worse-off …” „… )BRRD, which expressly refers to the valuation of claims on the basis of ‘the subdivisionof the …” „… auspices of the SRB has highlighted both the considerable margin of apprecia-tion for valuations and the …”

Art. 34 SRMR Requests for information Klaus Lackhoff and Mikulas Prokop S. 927-932

„… resolution of the institution and for valuation of the assets and liabili-ties of the institution in …” „… .5 Art. 36 of Directive 2014/59/EU on valuation for the purposes of resolution is …”

Art. 28 SRMR Monitoring by the Board Christos Hadjiemmanuil S. 847-854

„… resolution, to challenges to the resolution decision and to the valuation,or to applications for compensation …” „… resolution decisionand to the valuation or relating to applications for compensation filed bythe shareholders …”

Art. 79 SRMR Use of deposit guarantee schemes in the context of resolution Georgios Psaroudakis S. 1141-1148

„… calculated on the basis of the valuation provided for inArt. 20; this is only reasonable, as the resolution …” „… action overall is similarly based on thesame valuation. The said contribution is an important part of the …”

Art. 12b SRMR Exemption from the minimum requirement for own funds and eligible liabilities Minimum Requirements S. 574-575

„… be subject to any netting agreement and the valuation of suchinstruments shall not be subject to …”

Titelei/Inhaltsverzeichnis S. I-XXX

„… . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Art. 19 690Valuation for the purposes of resolution …” „… technical standardsIVS International Valuation StandardsIVSC International Valuation Standards CouncilJ. Fin …”

Art. 18 SRMR Resolution procedureThe information and views set out in this publication are those of the author and do not necessarily reflect the official opinion of the Commission. The Commission doe... S. 666-690

„… valuation of the assets and liability of the bank.42For this purpose, Art. 18(3) SRMR clarifies that the …” „… results of the valuation of an institution’sassets and liabilities. The resolution authority should be in …” „… requirements, where available;(iii) the results of any valuation conducted in order to inform whether the …”

Art. 31 SRMR Cooperation within the SRM Christos Hadjiemmanuil S. 895-918

„… orientatedinstruments of quasi-regulatory nature. A paper setting out methodological expectationsfor valuations of …” „… p. 8.222 SRB, ‘Framework for Valuation’ (2019).223 The ‘Framework for Valuation’ contains, instead …” „… , ‘Framework for Valuation’ (2019), at p. 5.224 In accordance with the long line of decisions commencing with …”

Art. 14 SRMR Resolution Objectives Jens-Hinrich Binder S. 619-631

„… . 8(6)(a), (9)(i)(i) and (10)(f)(i), 10(1)(a) SRMR), and the valuation requirements (Art. 36(5)BRRD, Art …” „… Press,Oxford 2017), 1; Phoebus Athanassiou, ‘Valuation in resolution and the “no-creditor-worse-off …”

Art. 23 SRMR Resolution SchemeThe information and views set out in this publication are those of the author and do not necessarily reflect the official opinion of the Commission. The Commission does n... S. 738-741

„… resolution procedure involving the ECB, the Board, and the Commissionunder Art. 18 SRMR, (4) the valuation …”

Art. 12c SRMR Eligible liabilities for resolution entities Minimum Requirements S. 575-579

„… be subject to any netting agreement and the valuation of suchinstruments shall not be subject to …”

Art. 29 SRMR Implementation of decisions under this Regulation Christos Hadjiemmanuil S. 854-881

„… norms on appeals against: valuations for resolution;the write down or conversion of capital instruments …”

Art. 33 SSMR Transitional provisions Christos V. Gortsos S. 445-451

„… qualityof banks’ assets, including the adequacy of asset and collateral valuation and relatedprovisions;13 …”

Art. 22 SRMR General principles of resolution tools Jens-Hinrich Binder S. 732-738

„… to be taken into account also by the valuation for thepurposes of resolution. It is worth noting that …”

Art. 76 SRMR Mission of the Fund Georgios Psaroudakis S. 1129-1136

„… to Art. 20(5) they have incurred greater losses that they would have in-curred, following a valuation …”

Art. 11 SRMR Simplified obligations for certain institutions Matthias Haentjens S. 562-573

„… valuation of different indicators, such as total assets, liabilities, feesand commission income and assets …”

Art. 16 SSMR Supervisory powers Christos V. Gortsos S. 235-251

„… governs the technical cri-teria for the SREP, and in particular with regard to valuation adjustments taken …”

Art. 12k SRMR Transitional and post-resolution arrangements Minimum Requirements S. 589-608

„… preparefor the possible resolution of the institution and for valuation of the assets andliabilities of the …”

Art. 4 SSMR Tasks conferred on the ECB Klaus Lackhoff and Andreas Witte S. 37-85

„… Art. 4 SSMRKlaus Lackhoff and Andreas Witte 533940CRR) and for credit valuation adjustment risk (Arts …”

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Relationship between the Legislature and the Judiciary

Jan von Hein (ed.), Hanno Merkt (ed.), Sonja Meier (ed.), Alexander Bruns (ed.), Yuanshi Bu (ed.), Silja Vöneky (ed.), Michael Pawlik (ed.), Eiji Takahashi (ed.)

Series: Recht in Ostasien

Volume 17 2017

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Ok-Rial Song Unintended Effect of Legislation: Valuation of listed shares when private benefits of control are expected S. 217-232

„… Unintended Effect of Legislation: Valuation of listed shares when private benefits of control are …” „… expected Ok-Rial Song Introduction Although it doesn’t look like a genuine legal issue, valuation of shares …” „… anti-trust law, valuation of shares is in fact a critical issue in determining legal entitlement of each …”

Titelei/Inhaltsverzeichnis S. 1-10

„… Perspectives 195 Hans-Jörg Albrecht Commercial LawSection V Unintended Effect of Legislation: Valuation of …”

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Quine, Conceptual Pragmatism, and the Analytic-Synthetic Distinction

Robert Sinclair

2022

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Chapter 4: Ongoing Philosophical Struggles and Lewis’s An Analysis of Knowledge and Valuation S. 59-80

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Bewertung des kirchlichen Immobilienbestandes

ESWiD Evangelischer Bundesverband für Immobilienwesen in Wissenschaft und Praxis e.V. (ed.)

2016

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10 Literaturverzeichnis S. 185-192

„… Literaturverzeichnis Ahlheim, Michael (2004): Contingent valuation of mining land reclamation in …” „… ): Monetary valuation of environmental goods. Alternatives to contingent valuation. Amsterdam: Thela Thesis …” „… .; Flores, Nicholas E.; Meade, Norman F. (2001): Contingent Valuation, Controversies and evidence, in …”

5 Traditionelle Bewertungsverfahren von Immobilien und deren Eignung im Kontext von Sakralbauten S. 66-93

„… Valuation Standards EVS) konzentriert sich der Begriff des Marktwerts einer Immobilie nicht zwingend auf die …” „… der sakralen Widmung und dem häufig sehr hohen Alter der Immobilien einhergehen. 56 European Valuation …”

6 Methoden zur Bewertung immaterieller Werte bei kirchlichen Immobilien S. 94-131

„… .: intangible assets) ist in den Regelungen der International Valuation Standards (IVS) geregelt und …” „… International Valuation Standards Council, 2011a, S. 5ff. 6.4 Detailbetrachtung zur Bewertung immaterieller …”

4 Kirchen und andere Sakralbauten als besondere Immobiliengattung S. 28-65

„… ´ Association) sprechen von „Special-Properties“ im Sinne von Spezialimmobilien (European Valuation Standards …”

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Einfluss der eingeschränkten Handelbarkeit auf die Bewertung von privaten Unternehmen im Euroraum

Marcus Scheibel

Series: Finanz- und Rechnungswesen

Volume 13 2013

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Literaturverzeichnis S. 163-168

„… Returns,in: Business Valuation Review, September, S. 104-111.Behrens, Thomas (1997): Informationsnutzen im …” „… Proxy for Discount for Lack of Marketability in Private Company Valuations, in: Business Valuation …” „… _preisleistungsverzeichnis.Comment, Robert (2011): Business Valuation, DLOM and Daubert: The Issue of Redundancy, (forthcoming in the …”

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Restwertermittlung in der Unternehmensbewertung

Evelyn Raths

Series: Controlling und Management

Volume 19 2019

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Literaturverzeichnis S. 533-542

„… , Gregg A. Inflation and the Constant-Growth Valuation Model: A Clarification. Diskussionsbeiträge der …” „… Inflation and the Constant-Growth Valuation Model. Journal of Applied Corporate Finance, 20: 66–78, 2008 …” „… . Corporate Valuation. A Guide for Managers and Investors, Mason, Ohio u. a. 2004. Dehmel, Inga; Hommel …”

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ZögU Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen

Browse Volumes: ZögU Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen

ZögU Volume 43 (2020) Issue 4 ISSN Online: 0344-9777

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Florian Follert Zur Bewertung von Patenten bei Spin-offs S. 506-513

„… valuation of patents in spin-offs – Some remarks on Gawenko and Hinz, ZögU 43(1-2), p. 35-49 from the …” „… perspective of valuation theory CAPM; intellectual property; patent; spin-off; valuation theory In their …” „… valuation and thus contribute to the discussion on the appropriate valuation of intangible assets in general …”

Wladislav Gawenko, Michael Hinz Bewertung materieller Vermögensgegenstände im Rahmen einer Übertragung dieser aus Wissenschaftseinrichtungen auf Spin-offs S. 516-529

„… ; Valuation of tangible assets in the context of transfer‐ ring them from scientific institutions to spin-offs …” „… scientific institutions; spin-off; tangible assets; transfer process; valuation Transfer processes in the …” „… the valuation of tangible assets in order to support scientific institutions in particular in …”

Titelei/Inhaltsverzeichnis S. 417-418

„… , ZögU 43(1-2), S. 35-49 aus bewertungstheoretischer Perspektive On the valuation of patents in spin-offs …” „… Vermögensgegenstände im Rahmen einer Übertragung dieser aus Wissenschaftseinrichtungen auf Spin-offs Valuation of …”

Wladislav Gawenko, Michael Hinz Zur Bewertung von Patenten bei Spin-offs – Statement zur Kritik von Follert S. 514-515

„… . Damodaran, Aswath (2018), The Dark Side of Valuation, 3. Auflage, New York. Follert, Florian (2020), Zur …”

doi.org/10.5771/0344-9777-2020-4

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Wettbewerbsprobleme im Internet

Jörn Kruse (ed.), Ralf Dewenter (ed.)

Series: Hamburger Forum Medienökonomie

Volume 9 2009

Results in this title

Patrick F. E. Beschorner Do Consumers Benefit from Concentration in the New Economy? – A Review of Google’s Mergers, Acquisitions and Arrangements S. 139-154

„… advertiser’s valuation for placing an ad. This effect is known as cream skimming in the …” „… 's valuations are heterogeneous. It turns out that the player with the highest valuation ends up with the …” „… independently be bought by the two firms with products A and B. The firms’ valuation for each group L and R …”

Geza Sapi, I. Suleymanova Competition and Cooperation in the Internet Search Market S. 155-170

„… attract users. Surveys point out that users seem to have strong valuation for the appearance of the …”

doi.org/10.5771/9783845218908

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