Roberto Moro-Visconti

COURT-APPOINTED TECHNICAL EXPERT
Function: Technical Expert (Consulente Tecnico d'Ufficio - CTU)
Institution: Civil Division, Court of Milan
Registration Number: 1544
Years of Service: 1998 – Present (27 years)


Technical Fields & Categories:
- Corporate accounting and financial statement analysis
- Management control and corporate governance
- Corporate restructuring and extraordinary transactions
- Statutory audit and compliance
- Intellectual property valuation (patents, trademarks, know-how, software)
- Company and business unit valuation**
- Insolvency and bankruptcy proceedings

Relevant PMAC Competencies:
- Patent infringement damage quantification
- IP portfolio valuation in M&A transactions
- Trade secret misappropriation assessments
- Technology transfer pricing disputes
- Cross-border IP litigation support

2. PARTY-APPOINTED TECHNICAL EXPERT

Function: Technical Consultant (Consulente Tecnico di Parte - CTP)
Years of Service: 1987 – Present (38 years)
Scope: Civil, commercial, industrial, criminal, and bankruptcy litigation

Key Activities Related to PMAC Scope:
- Expert witness in patent infringement proceedings
- Valuation of intangible assets in antitrust cases
- Financial damage assessment in IP theft cases
- International arbitration (domestic and cross-border disputes)
- Unfair competition and trade secret litigation
- Fraudulent bankruptcy involving IP assets
- False accounting related to intangible asset valuations

Technical Specialization:
- Technology sector (software, mobile applications, digital platforms, blockchain)
- Pharmaceutical and biotechnology patents
- Industrial processes and manufacturing technologies
- Media, publishing, and entertainment IP

3. INTELLECTUAL PROPERTY VALUATION EXPERTISE

Function: Independent Expert & Consultant
Years of Service: 1987 – Present (38 years)

Technical Fields:
- Patent valuation for litigation, M&A, licensing, and financial reporting
- Trademark and brand valuation
- Software and digital asset evaluation (including cryptocurrency platforms)
- Know-how and trade secrets assessment
- Mobile applications and digital platforms
- Technology startups and innovation-driven companies

Methodologies:
- Income approach (DCF, relief-from-royalty, excess earnings)
- Market approach (comparable transactions, guideline companies)
- Cost approach (replacement cost, reproduction cost)
- Real options valuation for R&D projects
- Copula-based dependency modeling for crypto assets

4. CORPORATE GOVERNANCE & STATUTORY POSITIONS

Function: Statutory Auditor and Non-Executive Director
Years of Service: 1987 – Present (38+ years across multiple mandates)
Entities: Private and public companies, supervised entities, multinational groups

Relevant Experience:
- Oversight of IP asset management and valuation policies
- Audit of R&D capitalization and amortization
- Review of technology licensing agreements
- Assessment of patent portfolio impairment
- Corporate restructuring involving IP transfers

Specific Mandate (Healthcare Sector):
- Member of Supervisory Board, II.PP.A.B. and ECA, Municipality of Milan (1993-1997)
- Statutory Auditor, Sant'Anna Hospital, Como (1999-2003)
- Consultant for Public-Private Partnership financial plans in healthcare infrastructure

5. ACADEMIC & RESEARCH EXPERIENCE

Institution: Università Cattolica del Sacro Cuore, Milan
Department: Corporate Finance
Years: Teaching and research since 1990s
Academic Rank: Associate Professor (qualified for Full Professorship)

Research Specializations Relevant to PMAC:
- Intellectual property valuation methodologies
- Cryptocurrency and blockchain technology valuation
- Corporate finance and M&A transactions
- Financial modeling and risk management
- ESG integration in asset valuation
- Network economics and digital platforms

6. PROFESSIONAL QUALIFICATIONS

Chartered Accountant & Statutory Auditor
Registration:
- Albo Dottori Commercialisti di Milano, No. 2298/A (since 1987)
- Registro Revisori Legali dei Conti, No. 39484 (since 1987)

7. INTERNATIONAL EXPERIENCE

Cross-Border Expertise:
- Expert witness in international arbitration proceedings
- Collaboration with multinational legal teams across Europe
- Due diligence for cross-border M&A transactions
- Technology transfer pricing in multinational groups
- Valuation of IP portfolios for international licensing

8. TECHNICAL SECTORS OF EXPERTISE

Technology & Digital
- Software and mobile applications
- Blockchain and cryptocurrency platforms
- Digital platforms and network effects
- Artificial intelligence and machine learning applications
- Fintech and payment systems

Life Sciences
- Pharmaceutical patents and pipelines
- Biotechnology innovations
- Medical devices
- Healthcare IT systems

Industrial & Manufacturing
- Process patents and trade secrets
- Industrial design and engineering
- Manufacturing technologies
- Supply chain innovations

Media & Entertainment
- Publishing rights and copyrights
- Broadcasting technologies
- Digital content platforms
- Entertainment IP portfolios

9. METHODOLOGICAL EXPERTISE

Damage Quantification Methods:
- Lost profits analysis (but-for scenarios)
- Reasonable royalty determination
- Unjust enrichment calculations
- Price erosion and market share analysis
- Convoyed sales and derivative losses

Valuation Standards:
- IVS (International Valuation Standards)
- IFRS (International Financial Reporting Standards)
- ISO 10668 (Brand Valuation)
- ISO 55000 (Asset Management)

Statistical & Financial Modeling:
- Regression analysis and econometric modeling
- Monte Carlo simulation for uncertainty
- Real options analysis for R&D projects
- Copula-based dependency modeling
- Bayesian inference and time-series analysis

10. SUMMARY OF RELEVANT EXPERIENCE

Total Professional Experience: 38 years (since 1987)
Court-Appointed Expert: 27 years (since 1998)
IP Litigation Support: 300+ cases (estimated)
Arbitration Experience: Multiple international and domestic proceedings
Academic Publications: 100+ articles and monographs
Corporate Governance Roles: 35+ years across multiple boards

Key Differentiators:
- Dual expertise: Legal/forensic AND academic/research
- Quantitative modeling skills (econometrics, financial engineering)
- Cross-border experience (UK education, international arbitration)
- Technology sector specialization (emerging digital assets)
- Proven track record in complex IP valuation disputes