Who should use the result of the valuation?
When you have decided why you want to set the value, you are
ready to decide who the end user of the valuation result will
The end user is the person who should use the result of the valuation and will typically be a person in your management, a shareholder, an investor, your bank, a buyer/seller or similar. There may by several different end users, and they may come from different organisations.
The end users should use the result of the valuation as a basis for making decisions. Strategic decisions will often be made where the management in your, or another business, for example, chooses which rights should be applied for, maintained, relinquished, sold, bought, licensed.
The value of the rights depends on who is looking at them, and will therefore also vary according to the end user. It is therefore also important to assess the rights for valuation from the end user's perspective.