DATABASES Our databases cover royalty rates loan interest

DATABASES Our databases cover royalty rates, loan interest rates and service fees. COMPARABILITY FACTORS Each agreement is analyzed for up to 50 comparability factors. HOURS We spend 1 -3 hours analyzing each agreement so that the client doesn’t have to. COUNTRIES Our databases are used by organizations globally. 2

DEMPE analytics tool Our DEMPE analytics tool carries out real-time calculations to help with your DEMPE functional analysis. It shows you (as a percentage) how much each group entity within your organization contributes to the profitgenerating value of the intangible in question. This enables you to determine what proportion of the resulting income each group entity is entitled to. 3

Credit rating estimation tool Our credit rating estimation tool allows you to calculate the credit rating of the borrower in the tested transaction based on company financials (e. g. current assets or retained earnings). 4

Our data saves you time One of the main advantages of Royalty. Range is that our data does not require much additional work from your side. Our high-quality and consistent data saves you time and increases the productivity of your research and deliverables. What are the benefits? • Our data is fully compliant with the OECD BEPS requirements and US regulations. • Each agreement is manually analyzed for up to 50 comparability factors. • The database includes detailed functional, risk, cost and asset analyses. • Our data is fully analyzed, clean, structured and manually prepared for each agreement. • We do not include duplicates, redacted agreements, undisclosed remuneration terms or remuneration types other than percentages. • Parties to the agreements are checked for independence. • All information is provided in Excel or Word, together with links to original sources and PDF documents. • The data is continually improving through constant usage, double-checking and new information. • An easy-to-perform analysis can be completed in a matter of hours by accepting or rejecting agreements that have already been analyzed, and double-checking them for quality. The data we provide is used for a number of purposes, including: • • • Transfer pricing analyses Valuation of intangibles Benchmarking studies Patent Box analyses Introducing royalty payments Setting royalty rates Drafting license agreements Determining common agreement terms Expert testimony and litigation Consulting 5 3

Our clients We provide premier-quality data to industry- leading multinational enterprises, global consulting companies, international law firms, government authorities and universities. 6 6

I. Database search I. ROYALTY RATES 7 © 2018 Royalty. Range

Royalty rates database – search filters • Keywords • NACE industrial classification • SIC industrial classification • Intellectual property type • Term of the license • Search by the parties • Exclusivity • Industry • Geographical scope • Royalty base • Royalty rate • Full-text search • Boolean search 8

Royalty rates database – comparability factors • Type of intellectual property • Quality control • Industry description • Unsuccessful R&D risks • Licensor • Unsuccessful marketing risks • Licensor’s activities • Product obsolescence risks • Licensee • Infringement risks • Licensee’s activities • Product liability risks • Object description • Functions costs • Geographical scope • Risks costs • Agreement date • Other party costs • Effective date • R&D costs • Cessation date • Marketing costs • Duration terms • Employee knowledge • Product limitation • Transfer type – rights • Exclusivity • Transfer type – intangibles • Usage restrictions • Transfer type – with goods • Legal protection • Royalty rates • Useful life • Base • Development stage • Other payments • Enhancements • Compensation details • Future benefits • Document title • R&D functions • Links to original sources • Marketing functions • Patent/trademark number • R&D control • Patent/trademark synopsis • Protection of intangibles • Patent/trademark image 9

II. Quantitative screening. Qualitative Screening. II (I) The main reasons for rejecting Primary reports are the following: II (II) The main reasons for rejection of potentially comparable Final reports are the following: • Agreements involving non-comparable types of products; • Agreements involved complex future arrangements; • Non-comparable characterisation transaction involving intangibles; • Agreements involved significant value equity compensation or ownership transfer. of the I. ROYALTY RATES • Non-comparable royalty calculation base; • Agreements were concluded with individual, non-profit entity or between related parties. 10 © 2018 Royalty. Range

II (I) Quantitative screening. 11

II (II) Qualitative screening. 12

III. Financial Analysis 13

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