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Soalan/Question 2 Serenia Berhad ialah sebuah syarikat produk kecantikan yang bertapak di Ipoh, Perak. Urus niaga berikut melibatkan aset tidak ketara Serenia Berhad berlaku pada
Soalan/Question 2 Serenia Berhad ialah sebuah syarikat produk kecantikan yang bertapak di Ipoh, Perak. Urus niaga berikut melibatkan aset tidak ketara Serenia Berhad berlaku pada atau hampir 31 Disember 2020. Serenia Berhad is an established beauty product company that situated in Ipoh, Perak. The following transactions involving intangible assets of Serenia Berhad occurred on or near 31 December 2020. (1) Serenia Berhad membayar Vinca Berhad RM500,000 untuk hak eksklusif untuk memasarkan produk tertentu, menggunakan nama dan logo Vinca dalam bahan promosi. Francais itu berjalan selagi Serenia Berhad dalam perniagaan. Au que ceux Serenia Berhad paid Vinca Berhad RM500,000 for the exclusive right to market a particular product, using the Vinca name and logo, in promotional material. The franchise runs for as couper 503 OMA S3018 long as Serenia Berhad is in business. Lustibstojepi bedenis gaubsqs paux bags Se Di26wpel Soja opeu greciseskou bags ankn bairaus ww CLOSU In (ii) Serenia Berhad membelanjakan RM600,000 untuk membangunkan proses pembuatan baharu (daya maju ekonomi tidak tercapai). Ia telah memohon paten, dan ia percaya bahawa permohonannya akan berjaya. Serenia Berhad spent RM600,000 developing a new manufacturing process (economic viability not achieved). It has applied for a patent, and it believes that its application will be successful. 2008 Lesung i per este de a te e te ope ws Bewert are a (iii) Pada Januari, 2021, permohonan Serenia Berhad untuk paten (no.ii di atas - Paten MT5515) telah diberikan. Kos guaman dan pendaftaran yang ditanggung ialah RM140,000. Paten berjalan selama 20 tahun. Proses pembuatan akan berguna kepada Serenia Berhad selama 10 tahun. you geweg naar ansi que debeCISTIQU K le panque SEJBUSIO 1 20319 **** In January, 2021, Serenia Berhad's application for a patent (no.ii above - Patent MT5515 was granted. Legal and registration costs incurred were RM140,000. The patent runs for 2 years. The manufacturing process will be useful to Serenia Berhad for 10 years. OV ( 19 5018 Blusa decided to bricusze SP 322512 (iv) Pada Januari, 2021, Serenia Berhad menanggung RM172,000 kerana berjay mempertahankan salah satu patennya (Paten SK3010) dalam saman pelanggara Paten tamat tempoh pada bulan Disember, 2024 Usku kaedap anant uns aque TOMUS PGIS VO Un au 29. In January, 2021, Serenia Berhad incurred RM172,000 in successfully defending one of patents (Patent SK3010) in an infringement suit. The patent expires during Decemb 2024. SUKS Bewag bags ungu 3010 apa pisas e gost sest endsn pous caudau weudonusksu beunksisu se'000 pis (v) Serenia Berhad menanggung RM480,000 dalam pembelaan paten yang ti berjaya. Hasil daripada keputusan buruk itu, paten (Paten GR4783) dengan t kos belum dilunaskan sebanyak RM252,000, dianggap tidak bernilai. guce pone Cous1213 C Serenia Berhad incurred RM480,000 in an unsuccessful patent defense. As a result o adverse verdict, the patent (Patent GR4783), with a remaining unamortized co RM252,000, is deemed worthless. ina si sa beau 18% OM
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