CAPI 3.1.6 What are intangible assets?

(1) Intangible assets of a firm include—
(a) goodwill; and
(b) capitalised development costs; and
(c) brand names; and
(d) trademarks and similar rights; and
(e) licences.
(2) The amount of deduction for intangible assets must be based on the full balance sheet value of the assets.
Derived from QFCRA RM/2011-1 (as from 1st July 2011)