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GB/T 29188-2022Brand valuation - Multi-cycle excess earnings method (English PDF)

品牌价值评价 多周期超额收益法

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Issued by

State Administration for Market Regulation; Standardization Administration of China

Level / Type

National · Recommended

Issue date

December 30, 2022

Implementation date

December 30, 2022

Scope

GB/T 29188-2022 is the English-translated version of 品牌价值评价 多周期超额收益法.

GB/T 29188-2022 is the Chinese standard "Brand valuation - Multi-cycle excess earnings method". Its scope clause reads: This document describes the calculation method of brand value evaluation using the multi-period excess return method, and establishes the evaluation process.

This document is applicable to the value evaluation of brands that can continue to generate excess returns within a certain period, and the brand value evaluation in other situations can be Refer to use. Its clauses include terms and definitions.

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Document preview — GB/T 29188-2022

National Standard of the People's Republic of China

ICS
03.140
Classification
A 00
Replacing
GB/T 29188-2012

Issued by: State Administration for Market Regulation; Standardization Administration of China

Contents

  • Preface
  • Introduction
  • 1 Scope
  • 2 Normative references
  • 3 Terms and Definitions
  • 4 Calculation method
  • 4.1 Constructing a multi-period excess return method model
  • 4.2 Determining Brand Benefits
  • 4.3 Determine the brand equity discount rate
  • 5 Evaluation process
  • 5.1 Determining the purpose of evaluation
  • 5.2 Determine the evaluation object and scope
  • 5.3 Judging the applicability of measurement methods
  • 5.4 Determine model parameters
  • 5.5 Collect measurement data
  • 5.6 Calculation of brand value
  • 5.7 Factors considered in the evaluation results
  • Appendix A (Normative) Symbols used in this document

1 Scope

This document describes the calculation method of brand value evaluation using the multi-period excess return method, and establishes the evaluation process.

This document is applicable to the value evaluation of brands that can continue to generate excess returns within a certain period, and the brand value evaluation in other situations can be

Refer to use.

2 Normative references

The contents of the following documents constitute the essential provisions of this document through normative references in the text. Among them, dated references

For documents, only the version corresponding to the date is applicable to this document; for undated reference documents, the latest version (including all amendments) is applicable to this document.

GB/T 29185 brand terms

GB/T 29186.1 Evaluation of Brand Value Elements Part 1.General Rules

GB/T 29186.2 Evaluation of Brand Value Elements Part 2.Tangible Elements

GB/T 29186.3 Evaluation of Brand Value Elements Part 3.Quality Elements

GB/T 29186.4 Evaluation of Brand Value Elements Part 4.Innovation Elements

GB/T 29186.5 Evaluation of Brand Value Elements Part 5.Service Elements

GB/T 29186.6 Brand Value Elements Evaluation Part 6.Intangible Elements

GB/T 39654 Brand Evaluation Principles and Basis

3 Terms and Definitions

GB/T 29185, GB/T 39654 and the following terms and definitions apply to this document.

3.1 brand

Intangible assets, including but not limited to names, terms, symbols, images, logos, designs or combinations thereof, used to distinguish products, services and/or real estate

Individuals, or both, can form unique impressions and associations in the awareness of stakeholders, thereby generating economic benefits (value).

[Source. GB/T 39654-2020, 3.1]

3.2 brand value brandvaluation

The value of a brand (3.1) as an asset of an entity.

Note. The brand value in this document is reflected in the form of currency by measuring the economic value of the brand.

[Source. GB/T 39654-2020, 3.8]

3.3

A method to measure brand value by using the present value of the future residual income after deducting the income of all other assets needed for business operation method. […]

......
This preview omits tables, figures, formulas and parts of the technical clauses. The complete document — 12 pages — is available in the English PDF.

Referenced standards

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Editions of GB/T 29188

EditionTitleRevisionStatus
GB/T 29188-2022Brand valuation - Multi-cycle excess earnings methodfirst revisionCurrent
GB/T 29188-2012Brand valuation - Multi-cycle excess earnings methodfirst issueSuperseded

This page sells the current edition, GB/T 29188-2022. Earlier editions are listed for reference only.

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