09/30187923 DC : 0

Foreword
Introduction
1 Scope
2 Terms and definitions
3 General requirements
  3.1 Transparency
  3.2 Validity
  3.3 Reliability
  3.4 Sufficiency
  3.5 Objectivity
  3.6 Financial, behavioural and legal parameters
4 Specific requirements
  4.1 Declaration of Purpose
  4.2 Value concept
  4.3 Identification of brand
5 Valuation approaches and methods
  5.1 General considerations
  5.2 Income approach
      5.2.1 Description of the income approach
      5.2.2 Determination of cash flows
      5.2.3 Determination of financial variables
  5.3 Market approach
      5.3.1 Description of the market approach
      5.3.2 Considerations when applying market approach
  5.4 Cost approach
      5.4.1 Description of the cost approach
      5.4.2 Considerations when applying cost approach
6 Necessary valuation inputs
  6.1 Market data
  6.2 Behavioural aspects
      6.2.1 Relation to financial aspects
      6.2.2 General considerations
      6.2.3 Determining the brand situation
      6.2.4 Brand strength
      6.2.5 Effect on demand
  6.3 Legal aspects
      6.3.1 Assessment of legal protection
      6.3.2 Legal rights to be valued
      6.3.3 Legal parameters affecting the brand value
  6.4 Sourcing of quality data and assumptions
7 Reporting
8 Independence