Two Different Financing Products in the Portfolio
For each patent portfolio, a risk-premiums is calculated in order to have a complete risk model of the IAB investment portfolio. The IAB will have 2 different financing products in…
Risk Assessment for Transaction and the Portfolio Risk
In principle, the IAB is a very close-to-market project because the used methodologies of each of the partners in the project are approved under real industrial conditions. The result of…
Big Data that are Sellable to Different Users of Intangible Asset Information
The change of the industry in knowledge-based capital (KBC) has been rising significantly in the past decades. Empirical research has shown that investments in knowledge-based capital, i.e. intangible assets, have…
Intellect Asset Bank
As we proved in the last articles on intellectual capital accounting for IC follows the same conceptual framework and double-entry bookkeeping as required for financial reporting under IFRS. We will…
What is a financial asset and financial liability?
What is a financial asset? CashEquity instruments of another entity (e.g. shares),Contractual right Photo: rawpixel.com We move the financial assets To receive cash or another financial asset of another entity…
Derivates and Hedging Capacity
When we create a derivative position we’re selecting a directional movement. In the case of Barings, it was a totally speculative, and naked position in which you either gained significantly…