Brand valuation under ISO 10668: what it requires
Legal, behavioural and financial analysis — the three pillars of a defensible brand value.
Ragulika IP Valuation Team · 12 June 2026 · 1 min read
ISO 10668 does not prescribe a single formula. Instead, it sets out what a monetary brand valuation must consider and disclose.
Legal analysis
What exactly is protected? Registrations, classes, territories, ownership chain, oppositions and any encumbrances.
Behavioural analysis
How do customers respond to the brand? Awareness, preference, loyalty, price tolerance and the brand's role in the purchase decision — evidenced by data, not opinion.
Financial analysis
Typically royalty relief or price premium, with the royalty rate positioned using a brand strength index. Discount rates and useful life must reflect the behavioural and legal findings.
Why it matters
Following ISO 10668 makes a brand value easier to defend to auditors, tax authorities and counterparties — and makes the drivers of value visible to the people who manage the brand.
This article is general information, not valuation, legal or tax advice.