__17 Liteyna St., FIM-center, 6th floor, Kyiv, 03038, Ukraine

__Tel.: (044) 585-91-00,

__Tel. mob.: 8-050-353-17-21 (22)

__Е-mail: Markus-kv@svitonline.com

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__Markus Yakiv Isaakovych

__Chairman of Advisory Council UTO

__Honored Expert-Appraiser UTO, Candidate of Engineering Sciences

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__Markus Viktor Vasylyovych

__Director

__Markus Yakiv Isaakovych is the Assistant Chairmen of the Ukrainian Society of Appraisers, the Chairman of Advisory Council UTO, the candidate of engineering sciences, the senior lecturer of chair of marketing of the International Solomon University, the vice-president of the All-Ukrainian League of Appraisers of Land, a member of the board of the company "FIABCI-Ukraine".

__He is engaged in appraisal and consulting activity in the sphere of real estate and business for 14 years. The editor-in-chief of two professional magazines: "Bulletin of Appraisal" and "Appraisal Practice".

__The author of the book" Real Estate of Private Use", the textbook "Manual on business appraisal in Ukraine" and more than hundred publications devoted to the question of appraisal of property and property rights.

__The participant of the international conferences in the sphere of development and investments into real estate, the forums devoted to the question of appraisal of intellectual property rights. Under his management there had been fulfilled difficult, sometimes non-standard, appraisal of objects of real estate (buildings - architecture monuments, office, logistical and shopping centers), the enterprises (the airport, mine management, factories of different directions), the rights on objects of intellectual property (patents, trade marks).

__Markus Viktor Vasylyovych is the director of SE" Bureau of Markus", the lawyer by major, has been engaged for 5 years in appraisal activity, the author of some publications in the sphere of appraisal of property and property rights.

__Independent appraisal of cost of non-material actives (NMA) has two basic directions:

__• defining of cumulative cost of NMA;

__• calculation of cost of individually certain object (the patent, the license, the industrial sample). Though in both cases the same approaches and appraisal methods are used, each appraisal has the features, which is inherent to a certain object of appraisal.

__At the property appraisal in material form there are always certain price reference points. At appraisal of NMA the common sense of the appraiser is the main controller of the result. Enemies of the appraiser can be both artless conservatism and reckless optimism.

__In Ukraine the intellectual property appraisal has not become mass and has individual character, after all intellectual cost has not become the precious goods, demanding constant protection. In its practice PE "Bureau of Markus" had possibility to solve various problems concerning objects of intellectual property: Statement on balance, compensation to the owner, a payment to the authorized capital, purchase (sale).

__Two exclusive appraisal of cost have appeared to be the most substantial: goodwill of the national project "Person of Year" and the building - the architecture monument, which immaterial active is connected with the unique architectural decision.

__The certificate of the subject of appraisal activity No. 4930/06 from 27.06.06

__The Certificate on accreditation UTO No. 13 from 29.06.06