FOREWORD1INTRODUCTION2BRIEF OVERVIEW2SINGAPORE’S REPORT CARD ON INTANGIBLE ASSETS3SHOULD SINGAPORE BE CONCERNED WITH INTANGIBLE ASSET VALUE?8IMPACT ON MANAGEMENT AND INVESTORS10TAX AND INTANGIBLE ASSETS11VALUE CHARACTERISTICS OF INTANGIBLE ASSETS12IMPLICATIONS FOR BRANDS GOING FORWARD13SINGAPORE’S REPORT CARD ON THE TOP 100 BRANDS14METHODOLOGY26GLOSSARY OF TERMS29ABOUT BRAND FINANCE30CONTACT DETAILS31