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一、概况某科研单位为了将其专有技术对外投资,委托某评估机构进行评估,评估基准日为2001年6月30日,评估范围为某科研单位所拥有的专有技术用于手机及其它小型显示器产品的无形资产价值。经采用收益法评估,该无形资产在评估基准日的公允价值为人民币528万元。二、收益法评估说明(简介)1、委评无形资产介绍:显示器分为非电子显示器、电子显示器;电子显示器又大致分为阴极射线管(CRT)和平板显示器(FPD)二大类。CRT 使用历史较久,目前应用量仍然在增长,但其与 FPD 相比,在厚度、平面度、对观察者用眼的疲劳度等方面相对弱势,因此,目前 FPD 市场占有率迅速上升,趋势表明,FPD将成为二十一世纪信息社会的支柱产业之一。某科研单位拥有的专有技术即属于 FPD
I. Overview In order to invest its proprietary technology overseas, a research institute is entrusted with an assessment agency to conduct the assessment. The base date of assessment is June 30, 2001, and the assessment scope is that the proprietary technologies owned by a research institute are used in mobile phones and others The value of intangible assets for small display products. As assessed by the income approach, the fair value of the intangible assets as of the valuation date was RMB5,280,000. Second, the income method assessment (Description) 1, evaluation of intangible assets Introduction: The monitor is divided into non-electronic displays, electronic displays; electronic displays are broadly divided into cathode ray tube (CRT) and flat panel display (FPD) two categories. CRT has a long history of use, the current application is still growing, but compared with the FPD, the thickness, flatness, eye fatigue for the observer, etc. relatively weak, so the current market share of FPD increased rapidly, the trend This shows that FPD will become one of the pillar industries in the information society in the 21st century. A scientific research unit has the proprietary technology that belongs to the FPD