Technical expert for trademark and software disputes · Valuation Reports · Intangible Assets · Registered Expert no. CT-625
Valuation reports signed by an expert registered in the Register of Experts of the Catania Chamber of Commerce (no. CT-625), which can be sworn before a court clerk or a notary. For companies, accountants, auditors and law firms that need a defensible value for trademarks, software, source code, domain names, databases and know-how, under IVS and OIC 24 / IAS 38.
Valuation reports signed by an expert registered in the Register of Experts of the Catania Chamber of Commerce (no.
Technical valuation supporting the sworn report of the statutory auditor (S.r.l., art. 2465 Italian Civil Code) or the court-appointed expert (S.p.A., art. 2343). I work alongside the client’s auditor or accountant: my report documents the value, theirs attests it.
Market value and an arm’s-length royalty to sell or license a trademark, software, domain or database, including between group companies.
Support to auditors on the capitalisable cost of internally developed software, useful life and recoverable amount (OIC 24 / IAS 38, IAS 36).
What the software, trademark or platform you are buying or contributing is worth: technical review of the code, open-source licences and chain of title, then the valuation.
Technical and economic documentation of the intangible for the Italian patent box regime, intra-group transfer prices and replies to tax-authority value challenges.
Quantification of damages or lost profits in court and valuation of intangibles pledged to banks and lenders, in a report that stands up to cross-examination.
Method: three approaches, one defensible value
A value holds when whoever challenges it can redo the maths. Every report states the purpose, the basis of value, the data used and the three IVS approaches, with the weight given to each and an explicit value range. No online calculators, no numbers without a source.
Trademark: registrations, classes, prior rights and actual use. Software: code inspection, architecture, open-source licences, chain of title and maintainability. Domain: RDAP, age, traffic. Without this step the value rests on nothing.
Royalty saved, excess earnings attributable to the asset or the cash-flow difference with and without it, discounted at a rate consistent with the risk. The reference method for trademarks and software in use.
Real sales and licences of comparable assets and sector royalty rates from specialised databases, adjusted for market, size and maturity.
For software and databases: the hours and skills needed to rebuild the asset today, less technological and functional obsolescence. Used as a check, or when the asset does not yet earn income.
Real Case Study
An advertising network running vertical portals needed a seven-figure value defensible before shareholders and auditors. Report delivered in two weeks with three cross-checked approaches.
Register of Experts, Catania Chamber of Commerce · no. CT-625
A report signed by a registered expert, swearable on oath: usable before auditors, notaries, counterparties, tax authorities and courts.
Standards
IVS 210 (intangibles), ISO 10668 (brands), OIC 24 / IAS 38
Timing
Proposal and quote in 48 hours · Draft in 5-7 working days · Final file in 10-15
I do, Salvatore Vacante, registered in the Register of Experts of the Catania Chamber of Commerce (no. CT-625, IT systems and web services). The report is drafted to be sworn before a court clerk or a notary whenever the purpose requires it.
By law the sworn valuation report is signed by a statutory auditor (S.r.l., art. 2465) or a court-appointed expert (S.p.A., art. 2343). My technical valuation is the document that report relies on: I work with the client’s auditor or accountant, who remains the signatory of the sworn report.
Trademark: registration certificates, revenue and margins of branded products, licence agreements. Software: read access to the repository, documentation, developer and customer contracts, revenue or costs avoided. Domain: proof of ownership and traffic statistics. We always start with an NDA.
Technical proposal and quote within 48 hours of the first call; the fee depends on the asset, the purpose and the documentation available. Draft in 5-7 working days from complete data, final file in 10-15.