{"id":2056,"date":"2017-08-23T21:54:33","date_gmt":"2017-08-23T12:54:33","guid":{"rendered":"https:\/\/www.facc.co.kr\/business-area\/intangible-assets\/"},"modified":"2017-10-12T11:51:41","modified_gmt":"2017-10-12T02:51:41","slug":"intangible-assets","status":"publish","type":"page","link":"https:\/\/www.facc.co.kr\/en\/business-area\/intangible-assets\/","title":{"rendered":"Intangible Assets"},"content":{"rendered":"[et_pb_section bb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221;][et_pb_row admin_label=&#8221;\ud589&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; use_custom_gutter=&#8221;off&#8221; custom_padding=&#8221;0px|||&#8221; allow_player_pause=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;on&#8221; make_equal=&#8221;off&#8221; parallax_1=&#8221;off&#8221; parallax_method_1=&#8221;off&#8221;][et_pb_column type=&#8221;4_4&#8243;][et_pb_text admin_label=&#8221;\uc0ac\uc5c5\uc601\uc5ed \uc694\uc57d&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; max_width=&#8221;520px&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221; module_class=&#8221;biz-area-lead&#8221;]\r\n<h4 class=\"blue\">An intangible asset is a fixed asset which does not have a physical form, yet which may be expected to have certain management benefits in the future due to its value as an asset.\r\nWhile there is no substance as an asset, it is increasingly recognized as a legal or factual right in recent years, and the First Appraisal &amp; Consulting Company has the top of the line expertise and know-how in the fields of intellectual property and non listed stock valuations such as good will and trademark rights, among others.<\/h4>\r\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=&#8221;\ud589&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; use_custom_gutter=&#8221;off&#8221; allow_player_pause=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;on&#8221; make_equal=&#8221;off&#8221; parallax_1=&#8221;off&#8221; parallax_method_1=&#8221;off&#8221; module_class=&#8221;four-columns biz-area-content-wrap one-column-sm one-column-md&#8221;][et_pb_column type=&#8221;4_4&#8243;][et_pb_blurb admin_label=&#8221;Good will&#8221; title=&#8221;Good will&#8221; url_new_window=&#8221;off&#8221; use_icon=&#8221;off&#8221; font_icon=&#8221;%%57%%&#8221; icon_color=&#8221;#00468c&#8221; use_circle=&#8221;off&#8221; circle_color=&#8221;#00468c&#8221; use_circle_border=&#8221;off&#8221; circle_border_color=&#8221;#00468c&#8221; icon_placement=&#8221;top&#8221; animation=&#8221;off&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_icon_font_size=&#8221;on&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221; icon_font_size=&#8221;18px&#8221;]\r\n\r\nGoodwill refers to the capability of a subject company to have an exclusive for profit opportunities to derive greater profits in excess relative to other competing companies of the same industry. Valaution is performed on the economimc value of the good will.\r\n\r\n[\/et_pb_blurb][et_pb_blurb admin_label=&#8221;Intellectual property rights&#8221; title=&#8221;Intellectual property rights&#8221; url_new_window=&#8221;off&#8221; use_icon=&#8221;off&#8221; icon_color=&#8221;#00468c&#8221; use_circle=&#8221;off&#8221; circle_color=&#8221;#00468c&#8221; use_circle_border=&#8221;off&#8221; circle_border_color=&#8221;#00468c&#8221; icon_placement=&#8221;top&#8221; animation=&#8221;top&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_icon_font_size=&#8221;off&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221;]\r\n\r\nValuation is performed on the economic value of the rights that are almost equivalent to the property rights granted to the intellectual creations and their products such as patents, copyrights, utility model rights, trademark rights, design rights, and service mark rights, among others.\r\n\r\n[\/et_pb_blurb][et_pb_blurb admin_label=&#8221;Non listed stocks&#8221; title=&#8221;Non listed stocks&#8221; url_new_window=&#8221;off&#8221; use_icon=&#8221;off&#8221; icon_color=&#8221;#00468c&#8221; use_circle=&#8221;off&#8221; circle_color=&#8221;#00468c&#8221; use_circle_border=&#8221;off&#8221; circle_border_color=&#8221;#00468c&#8221; icon_placement=&#8221;top&#8221; animation=&#8221;top&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_icon_font_size=&#8221;off&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221;]\r\n\r\nIt means the value of equity capital calculated from subtracting the debt value from the corporate value against the number of the issued shares. Valuation is performed on the transaction cases, revenue data, and the market data, among others.\r\n\r\n[\/et_pb_blurb][et_pb_blurb admin_label=&#8221;Corporate valuation&#8221; title=&#8221;Corporate valuation&#8221; url_new_window=&#8221;off&#8221; use_icon=&#8221;off&#8221; icon_color=&#8221;#00468c&#8221; use_circle=&#8221;off&#8221; circle_color=&#8221;#00468c&#8221; use_circle_border=&#8221;off&#8221; circle_border_color=&#8221;#00468c&#8221; icon_placement=&#8221;top&#8221; animation=&#8221;top&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_icon_font_size=&#8221;off&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221;]\r\n\r\nValuation is performed on the corporate value based on the corporate mergers and acquisitions, divisions of business units, and transfer of business, among others. The corporations&#8217; free cash flows are analyzed and discounted as the present value.\r\n\r\n[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row admin_label=&#8221;\ud589&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; use_custom_gutter=&#8221;off&#8221; allow_player_pause=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;on&#8221; make_equal=&#8221;off&#8221; parallax_1=&#8221;off&#8221; parallax_method_1=&#8221;off&#8221; module_class=&#8221;four-columns biz-area-content-wrap one-column-sm one-column-md&#8221; custom_padding=&#8221;0px|||&#8221;][et_pb_column type=&#8221;4_4&#8243;][et_pb_blurb admin_label=&#8221;Other rights&#8221; title=&#8221;Other rights&#8221; url_new_window=&#8221;off&#8221; use_icon=&#8221;off&#8221; icon_color=&#8221;#00468c&#8221; use_circle=&#8221;off&#8221; circle_color=&#8221;#00468c&#8221; use_circle_border=&#8221;off&#8221; circle_border_color=&#8221;#00468c&#8221; icon_placement=&#8221;top&#8221; animation=&#8221;top&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_icon_font_size=&#8221;off&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221;]\r\n\r\nValuation is performed on all types of intangible rights such as the premium, securities (stocks and bonds), fisheries rights, and the mining rights, among others.\r\n\r\n[\/et_pb_blurb][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section bb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; transparent_background=&#8221;off&#8221; allow_player_pause=&#8221;off&#8221; inner_shadow=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;on&#8221; custom_padding=&#8221;0px|||&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; make_equal=&#8221;off&#8221; use_custom_gutter=&#8221;off&#8221;][et_pb_row admin_label=&#8221;row&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;on&#8221; width_unit=&#8221;on&#8221; custom_width_px=&#8221;940px&#8221; use_custom_gutter=&#8221;off&#8221; allow_player_pause=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;on&#8221; make_equal=&#8221;off&#8221; parallax_1=&#8221;off&#8221; parallax_method_1=&#8221;off&#8221;][et_pb_column type=&#8221;4_4&#8243;][et_pb_divider admin_label=&#8221;\ub514\ubc14\uc774\ub354&#8221; color=&#8221;#e2e2e2&#8243; show_divider=&#8221;on&#8221; height=&#8221;25&#8243; divider_style=&#8221;solid&#8221; divider_position=&#8221;center&#8221; hide_on_mobile=&#8221;off&#8221; \/][et_pb_text admin_label=&#8221;\ud14d\uc2a4\ud2b8&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221;]\r\n<h4>Major Performance Achievements and Partnering Businesses<\/h4>\r\n[\/et_pb_text]<div  class=\"et_pb_module et_pb_acf_table et_pb_acf_repeater_table client-table en-2cell et_pb_acf_repeater_table_3 et_pb_acf_table_styled\">\r\n\t\t\t\t\t\t\t<table class=\"\">\r\n\t\t\t\t\t\t\t    <tbody>\r\n\t\t\t\t\t\t\t\t<tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Name of Customer<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Name of Service<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Shinsegae<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of non-listed stocks<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Hanjin Shippin<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of the overseas trademark rights<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">CJ Cheil Jedang<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of the Internet business unit (intangible asset) of CJ Onmart<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Kolon<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Brand consulting for Kolon Group and valuation of the royalty<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Meritz Financial Holding<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of the brand royalty and rates<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Mirae Asset Life Insurance and Mirae Asset Securities<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of the brand royalty and rates<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Amore Pacific<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of premium<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Orion<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of brand royalty<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">ELand World<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of trademark rights in Korea and China<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Toshiba Electronics Korea<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of good will<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Nexon GT<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of copyrights and trademark rights<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Dae-a Industrial<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of intellectual property rights<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Fine Partners<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of general transactions of stocks, among the receivables<\/td><\/tr><tr><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">CJ Hello Vision<\/td><td valign=\"top\" class=\"sb_mod_acf_table_item clearfix\">Valuation of the TV business unit's good will and intangible assets<\/td><\/tr>\r\n\t\t\t\t\t\t\t    <\/tbody>\r\n\t\t\t\t\t\t\t<\/table>\r\n\t\t\t\t\t\t    <\/div> <!-- .et_pt_acf_repeater_table -->[\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>[et_pb_section bb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221;][et_pb_row admin_label=&#8221;\ud589&#8221; make_fullwidth=&#8221;off&#8221; use_custom_width=&#8221;off&#8221; width_unit=&#8221;on&#8221; use_custom_gutter=&#8221;off&#8221; custom_padding=&#8221;0px|||&#8221; allow_player_pause=&#8221;off&#8221; parallax=&#8221;off&#8221; parallax_method=&#8221;on&#8221; make_equal=&#8221;off&#8221; parallax_1=&#8221;off&#8221; parallax_method_1=&#8221;off&#8221;][et_pb_column type=&#8221;4_4&#8243;][et_pb_text admin_label=&#8221;\uc0ac\uc5c5\uc601\uc5ed \uc694\uc57d&#8221; background_layout=&#8221;light&#8221; text_orientation=&#8221;left&#8221; max_width=&#8221;520px&#8221; use_border_color=&#8221;off&#8221; border_color=&#8221;#ffffff&#8221; border_style=&#8221;solid&#8221; module_class=&#8221;biz-area-lead&#8221;] An intangible asset is a fixed asset which does not have a physical form, yet which may be expected to have certain management benefits in the future due to its value as an asset. While there is no substance as an asset, it is increasingly recognized as a legal or factual right in recent years, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":2039,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"acf":[],"_links":{"self":[{"href":"https:\/\/www.facc.co.kr\/en\/wp-json\/wp\/v2\/pages\/2056"}],"collection":[{"href":"https:\/\/www.facc.co.kr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.facc.co.kr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.facc.co.kr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.facc.co.kr\/en\/wp-json\/wp\/v2\/comments?post=2056"}],"version-history":[{"count":6,"href":"https:\/\/www.facc.co.kr\/en\/wp-json\/wp\/v2\/pages\/2056\/revisions"}],"predecessor-version":[{"id":2438,"href":"https:\/\/www.facc.co.kr\/en\/wp-json\/wp\/v2\/pages\/2056\/revisions\/2438"}],"up":[{"embeddable":true,"href":"https:\/\/www.facc.co.kr\/en\/wp-json\/wp\/v2\/pages\/2039"}],"wp:attachment":[{"href":"https:\/\/www.facc.co.kr\/en\/wp-json\/wp\/v2\/media?parent=2056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}