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1 Model development of financial support through the commercialization of intangible sports assets Ji-Myung Jung 1 & Sun-Yun Shin 2 * 1 Korea Institute of Sport Science & 2 Yonsei University ʼ ʼ

4 ʻ ʼ ʻ ʼ Table 1. Types of Intangible Assets Types of Intangible Assets Main Contents Human resource Human capital-related Capability of employees, employment contracts, organization culture etc. Interior Assets (structural assets) External Assets (Customer assets) Technology-related Data-related Engineering-related Artistic-related Condition-related Customer-related Marketing-related Contract-related Process patent, documents on technology etc. Software, data-base etc. Design, product patent, technical drafts etc. Copyright, publication right etc. Mining right, water power, easement etc. List of customers, customer satisfaction, patron etc brand name, logo, advertisement etc. License agreement, franchise etc.

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6 Fig. 1. Technology valuation process of Korea Invention Promotion Association

7 ʼʼ Table 2. Loan Demand of Sports Service Business (unit: million KR won) year number of companies determine financing financing execution amount number of amount sum facilities R&D companies sum facilities R&D ʼ08 2 1,300 1, ,300 1, ʼ ʼ ʼ ʼ ʼ ʼ sum 14 3,599 1,999 2, ,100 1, average

8 Table 3. Intangible Asset Categorization of Sport Industry Division Types Contents Objective Intangible Assets Subjective Intangible Assets Patent Design Right Trademark Rights Copyright Human Resource Human Resource Organization Assets Business rights sports goods, objects used in producing sport goods, procedures of manufacturing goods, virtual reality technology for broadcasting scene shapes and forms of sport goods, commercialization items of mascots and puppets, designs used for accessories logos and emblems for team, league, or events; names of sport goods producers, photos and portraits related to athletes and sports list of matches, game schedule, official game publications, stats, videos related to games, writings, official logo songs of leagues or teams, rules related to sports etc. human rights for athletes or web-sites know-how, experiences, imaginative power of athletes ; rights for sports agencies to negotiate athletes business plans and trade secrets, personal information related to athletes, information related to developing products and sport events business rights of empowering sports business, business rights of acknowledging takeovers as characteristic values in sports business ʻ ʻ ʻ ʻ ʻ ʼ ʻ ʻ

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10 Fig. 2. Brand Equity Ratio Compared to Tangible Assets (Kim, 2011)

13 Fig. 3. Structure of Intellectual Property Mortgage in China (Teikoku Databank, 2013)

15 Fig. 4. Comparison Relief from Royalty Method and Incremental Cash Flow Method

17 Ball, R. (2009). Market and political/regulatory perspectives on the recent accounting scandals. Journal of Accounting Research, 47(2), Barth, M. E., & Clinch, G. (1998). Revalued financial, tangible, and intangible assets: Associations with share prices and non-market-based value estimates. Journal of Accounting Research, 36, Brooking, A. (1996). Intellectual capital. Cengage Learning EMEA. Edwards, C. (2016, April 25). Dodgers Could Be Last Team To Strike Gold With Local TV Deal FanGraphs Baseball. Retri eved October 13, 2016, from ogs/dodgers-could-be-last-team-to-strike-gold-with-local-tv -deal/ Edvinsson, L., & Malone, M. S. (1997). Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower. Itami, H., & Roehl, T. W. (1987). Invisible assets. Strategic Synergy, Kang, J. H. (2005). The Concept and the Classification of the Sport Industry, Korean Journal of Sport Science 16(3), Kim, D. K. (2011). Sport Marketing, Orebook, Seoul Kim, I. J. (2010). Adoption of IFRS, measurements of intangible assets, and expansion of the disclosure of information. Master Dissertation, Sungkyunkwan university. KIPO(2013). A Study on IP Valuation model for IP-backed loan, Korean Intellectual Property Office Lee, S. Y. (2014). The Impact of the Intangible Assets on the Firm Value. Master Dissertation, Dongguk university. MCST(2013) Survey on the Sports Industry. Ministry of Culture, Sports and Tourism. MCST(2015) Survey on the Sports Industry. Ministry of Culture, Sports and Tourism. Park, S. E. (2014). IBK, (IP), WOW TV, news/view.asp?bcode=t &artid=a Riahi-Belkaoui, A. (1992). Value added reporting: lessons for the United States. Greenwood Publishing Group. Shawn, H., Park, S. J., & Kim, S. N. (2011). Valuation of the Fair Value of Intangible Assets. Korean Accounting Journal, 20(2), Shin, D. H. & Jung, Y. H. (2011) A Study on the Intangible Asset Valuation, Journal of International Trade & Commerce, 7(4), Smith, G. V. & Parr, R. L. (2000). Valuation of intellectual property and intangible assets (Vol. 13). Wiley. Stewart, I. (1997). Does God play dice?: The new mathematics of chaos. Penguin UK. Sveiby, K. E. (1997). The new organizational wealth: Managing & measuring knowledge-based assets. Berrett-Koehler Publishers. Teikoku Databank (2013). Research report on the funding that utilize the intellectual property of the companies that have seen from the financial institutions Weil, R. L., Schipper, K., & Francis, J. (2013). Financial accounting: an introduction to concepts, methods and uses. Cengage Learning. Yasushi Nagata (2011). The importance of finance concept in sports organizations, Hiroshima University of Economics Economic Research Journal, 34(1), 24p.

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