Resumen

GARCIA-DELGADO, Dora. The evolution of negotiations of intangible assets apart from industrial property protection in biotechnology. Biotecnol Apl [online]. 2014, vol.31, n.3, pp. 243-248. ISSN 1027-2852.

Intangible assets may involve more than 2/3 of the value of enterprises and even higher, as in the case of high tech enterprises where knowledge is the main asset. Almost 70 % of the intangibles assets are not identified or they are negotiated as a whole or as a value of goodwill with the consequences that they are either overvalued or undervalued, bringing about enterprise profits or losses. This paper shows the behavior of negotiations of intangible assets, particularly in the international biopharmaceutical industry. The experience of Great Britain and France is given, since these countries have achieved the highest intangible assets identification (37 %), followed by the United States. Among the developing countries, only South Africa and China have identified a representative percentage of intangible assets. The most highly negotiated contracts are those of research and development, followed by licensing agreements and acquisitions. Manufacturing agreements prevail in south-south cooperation. In Cuba the biotechnology sector, as a model of high tech enterprises, shows great strength in novel technologies and unique patented products, which must not only be protected as intellectual property, but they must also be valued and appropriately negotiated. Therefore, a diagnostic study on the negotiation of intangible assets in the biotechnology sector is required, and therefore, a proposal of a strategy for their negotiation.

Palabras clave : intangible assets; goodwill; negotiation; BioCubaFarma; biopharmaceuticals; Cuban biotechnology industry.

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