INTELLECTUAL PROPERTY (INTANGIBLE ASSETS) AS A COMPOSITION OF THE COMPANY'S STATUTE CAPITAL

The essence and necessity of intangible capital creation is discussed in the article, which includes intellectual property in modern realities of enterprise management and functioning. The main types of deposits, which can be filled with the authorized capital of the enterprise, are determined. Both the concept and the content of intellectual property as an intangible asset are highlighted. The formation of the authorized capital by means of intangible assets contributions as well as the specifics of intellectual property rights is determined. The right of intellectual property to private non-property rights and property rights of intellectual property are distinguished, which has a further influence on the choice of the object and the maintenance of these rights, which are transferred to the authorized capital. The order of introduction of the intellectual property object into the authorized capital of the enterprise and the advantages of this strategy are outlined. The peculiarities of protection of intellectual property rights that were transferred to the authorized capital of the enterprise are disclosed. Analysis of the regulatory framework for the transfer of an intangible asset to the ownership of the enterprise has been made. The basic groups of property rights, which can be considered as a contribution to the authorized capital of the enterprise in the form of an intangible asset, are determined. Conditions are set out, which should correspond to intangible assets for their inclusion in the authorized capital of the enterprise. The procedure for conducting an appraisal of intellectual property rights in monetary terms is indicated. The article also discusses the risks of forming an authorized capital of an enterprise by virtue of intellectual property rights. The necessity of documentary registration of the transfer of intellectual property rights to the authorized capital, procedure of disposition of property rights of intellectual property is investigated. The peculiarities of protection of the intellectual property object used to minimize the risks associated with their use are investigated.