The document discusses intellectual capital and outlines principles for calculating its value within an organization. It defines intellectual capital as the sum of an organization's knowledge assets such as patents, employee skills, technologies, and customer/supplier information. The document presents a four-leaf model for calculating intellectual capital value and discusses how adding intellectual capital assessments to a traditional balance sheet can provide a more comprehensive view of a company's total worth.

1. 06/08/09 Developed for CMMU Confidential, not to be disclosed without written approval of the author(s) Intellectual Capital Outlining the Principles of IC Calculations Nigel W. Dawes Monday 16 th of February 2009 Project “ICC” Thailand 2009

2. 06/08/09

6. 06/08/09 IAS 36 IAS 38

14. 06/08/09 Traditional (Financial) Balance Sheet

19. 06/08/09 CONTACT COORDINATES AREOPA Koningin Astridlaan 201 B5 B- 2800 MECHELEN BELGIUM Tel.: +32 (0)15 433.217 Fax.: +32 (0)15 411.170 www.areopa.com [email_address] Ludo PYIS Mobile: +32 (0)495 213.629 [email_address] Nigel W. Dawes Mobile: + 66 (0)81 0044116 [email_address]