 return on intellectual property return on intellectual property 10 admin mon 10142019 1723 percentage that the revenues obtained from research patents and other intellectual property rights represent with respect to their book value the indicator assesses the generation of income of the initiative project through the exploitation of their reseach findings compared to the cost or value of obtaining the right to exploit them the indicator is easy to calculate and the information required for its computation is accesible additional quantitative patent intellectual property  the official legal right to make or sell an invention for a particular number of years cambridge dictionary  book value of the patent intellectual property  value that a patent has in the balance sheet of the initiative initiative project financial report divide the revenues obtained from the exploitation of patents and other intellectual property rights during the reporting period by the total value of the patents and intellectual property registered in the balance sheet of the initiative project and multiply the result times 100 percentage with numerator and denominator output percentage annually annually the indicator only evaluates the economic return of patents but it does not capture the actual effect that the application of patents has on patients no banzi r moja l pistotti v facchini a liberati a 2011 conceptual frameworks and empirical approaches used to assess the impact of health research an overview of reviews  health research policy and systems   9  1 26 see table 2 available at  https linkspringercom article 10118614784505926  example on how to calculate it sanofi 2018 annual report divide other intangible assets see note d353 page f111 by carrying amount of products trademarks and other rights see note d4 page f44 if the indicator is difficult to calculate to some initiatives it could be simplified by dividing the revenues obtained from the exploitation of patents and intellectual property rights by the total number of patents intellectual property rights owned by the initiative available at  https wwwsanoficom media project onesanofiweb websites global sanoficom home common docs investors sanofi20f2018enpdfeaccessible01pdf la en hash 6ac303e769d68ff95508c93d1cbf6f1a process to calculate it considering the information provided in financial statements for instance in sanofi 2018 annual report divide other intangible assets see note d353 page f111 by carrying amount of products trademarks and other rights see note d4 page f44 sanofi 2018 annual report is available at  https wwwsanoficom media project onesanofiweb websites global sanoficom home common docs investors sanofi20f2018enpdfeaccessible02pdf la en hash 0e0cb0122feda3881b3857221db9345a if the indicator is difficult to calculate to some initiatives projects it could be simplified by dividing the revenues obtained from the exploitation of patents and intellectual property rights by the total number of patents intellectual property rights owned by the initiative project revenue 