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Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. BOC Hong Kong Holdings's intangible assets for the quarter that ended in Dec. 2025 was €281 Mil.
BOC Hong Kong Holdings (FRA:BOF) Intangible Assets Explanation
If a company (company A) received a patent through their own work, though it has value, it does not show up on its balance sheet as an intangible asset. However, if company A sells this patent to company B, it will show up on company B's balance sheet as an intangible asset.
The same applies to brand names, trade secrets etc. For instance, Coca-Cola's brand is extremely valuable, but the brand does not appear on its balance sheet, because the brand was never acquired.
Some intangibles are amortized. Amortization is the depreciation of intangible assets.
Many intangibles are not amortized. They may still be written down when the company decides the asset is impaired.
Whenever you see an increase in goodwill over a number of years, you can assume it's because the company is out buying other businesses above book value. GOOD if buying businesses with durable competitive advantage.
If goodwill stays the same, the company when acquiring other companies is either paying less than book value or not acquiring. Businesses with moats never sell for less than book value.
Intangibles acquired are on balance sheet at fair value.
Internally developed brand names (Coke, Wrigleys, Band-Aid) however are not reflected on the balance sheet.
One of the reasons competitive advantage power can remain hidden for so long.
Be Aware
Companies may change the way intangible assets are amortized, and this will affect their reported earnings.
BOC Hong Kong Holdings Intangible Assets Related Terms
BOC Hong Kong Holdings Intangible Assets Historical Data
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The historical data trend for BOC Hong Kong Holdings's Intangible Assets can be seen below:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
BOC Hong Kong Holdings Intangible Assets Calculation
Intangible assets are defined as identifiable non-monetary assets that cannot be seen, touched or physically measured. Examples of intangible assets include trade secrets, copyrights, patents, trademarks. If a company acquires assets at the prices above the book value, it may carry goodwill on its balance sheet. Goodwill reflects the difference between the price the company paid and the book value of the assets.
BOC Hong Kong Holdings (FRA:BOF) has a Intangible Assets of €281 Mil as of Dec. 2025. Intangible assets include patents, goodwill and trade secrets. View historical data on BOC Hong Kong Holdings and its competitors.
Is BOC Hong Kong Holdings' Intangible Assets too high?
BOC Hong Kong Holdings' current Intangible Assets is €281 Mil. Overall, BOC Hong Kong Holdings has a GF Score™ of 64/100 and is considered Significantly Overvalued, reflecting its overall financial health beyond just this single metric.
How does BOC Hong Kong Holdings' Intangible Assets compare to competitors?
BOC Hong Kong Holdings' Intangible Assets of €281 Mil can be compared against companies in the Banks industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Intangible Assets for a Banks company?
A good Intangible Assets depends on the Banks industry context. However, Intangible Assets should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Intangible Assets mean?
A high Intangible Assets can signal that a stock is expensive relative to its fundamentals. Intangible assets include patents, goodwill and trade secrets. View historical data on BOC Hong Kong Holdings and its competitors. BOC Hong Kong Holdings's current Intangible Assets is €281 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is BOC Hong Kong Holdings stock overvalued right now?
Based on GuruFocus' analysis, BOC Hong Kong Holdings (FRA:BOF) is currently considered Significantly Overvalued. The stock's GF Value™ is €3.40, compared to a current price of €5.71 — trading 67.9% above its estimated fair value. The current Intangible Assets is €281 Mil. BOC Hong Kong Holdings' overall GF Score™ is 64/100 with 7 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Intangible Assets calculated?
Intangible Assets is calculated from a company's financial statements. For BOC Hong Kong Holdings (FRA:BOF), the current Intangible Assets is €281 Mil as of Dec. 2025. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is BOC Hong Kong Holdings (FRA:BOF) Overvalued in 2026?
Based on GuruFocus' analysis, BOC Hong Kong Holdings stock appears to be overvalued.
The current stock price of €5.71 is trading 67.9% above its estimated GF Value™ of €3.40.
GuruFocus considers BOC Hong Kong Holdings to be Significantly Overvalued.
Key valuation signals for FRA:BOF:
Intangible Assets: €281 Mil
GF Value™: €3.40 vs. price of €5.71 (67.9% above fair value)
No single metric tells the full story. See the FRA:BOF stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
BOC Hong Kong is a subsidiary of Bank of China. It is the second-largest bank in Hong Kong in terms of loan and deposit market shares. Although BOC Hong Kong is legally separate from its parent, it maintains close relationships with it in management, administration, and business relations. The two companies also cooperate in several areas, including the reselling of Bank of China's insurance and securities services. Bank of China holds a 66% stake in BOC Hong Kong.
64GF Score
Get the complete analysis for FRA:BOF
Intangible Assets is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
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