Triple Accounting from UHDR UniverseCity enables the activation of Intangible Assets in your company, measuring financially the value of Knowledge and Emotional capital of the business. http://www.tripleaccounting.wordpress.com

1. UnderstandingTRIPLE ACCOUNTING

2. What is Accounting

3. Accounting is the systematic recording, reporting and analysis of money, transaction and events of a business. It allows a company to analyze the financial performance of the business model.

4. Historically, accounting focus on measuring material assets

5. However, today’s companies know the importance of intangible assets to the competitiveness of their business

6. What are intangible assets ? The science of knowing what to do Our relations with the client Our operative processes The culture inside the organization The technology of information and databases Capacities, abilities and innovation and much more...

7. How to measure the Intangible Value of a company?

8. Triple Accounting completes the picture with financial measurement of Knowledge capital Emotionalcapital Materialcapital

9. Making this possible by adding Emotionaland Knowledge balance sheets

10. the Knowledgebalance sheet Knowledge capital Knowledge & talent 𝑲𝒏𝒐𝒘𝒍𝒆𝒅𝒈𝒆 ∆ Consciousness & vision 𝑬𝒒𝒖𝒊𝒕𝒚 Judgement & rules Security Unknown & lack of talent Flexibility & openess Bad or no vision Social & communication Illegal Performance Insecurity Power & control Chaos Energy & materials Seclusion Lack of performance Sustainability ... ...

11. the Emotional balance sheet Emotional capital 𝑬𝒎𝒐𝒕𝒊𝒐𝒏𝒂𝒍 ∆ Passion & motivation 𝑬𝒒𝒖𝒊𝒕𝒚 Radiance Confidence & trust Demotivation, boring ... Recognition Unhappiness Resonance & coherence Distrust Rejection Sharing Incoherence Mastering & potency Inefficiency, incompetence Perception Missing the point ...

12. The results show either intangible aspects If the Liabilities Assets are or in your business.

13. Examples of Intangible Liabilities Urgency is the liability of Meaning&Vision knowledge asset – it keeps people work without looking to the future of the business-model. Demotivation and Desengagement of employees or stakeholders is the liability related to the emotional asset called Passion&Motivation. The liability Close-mindness to products and market avoid the company see the oportunities provided by Flexibility&Openess knowledge asset. Distrust emotional liability leads to less loyalty from clients and workers, and could be increased through the emotional asset of Confidence&Trust.

14. The detectionand activation of theliabilities activates hidden Potential

15. How everything works together in Triple Accounting ?

16. 1 The 5 drivers The board is asked to distribute 100% between five corporate drivers of the organization, according to importance they have. Ex: our differencial is our product. 30% 20% 15% Product 15% 15% 10% Market 15% 10% 30% Culture 20% 15% 30% Human 20% 40% 15% Processes Company 1 Company 2 Company 3

17. 2 The 12 needs of the client Behind any action towards the choice of a product, there are motivation factors, or human needs. I choose that restaurant because of the cleanness, which makes me feel secure. Examples I choose that restaurant because of the kind people, which makes me feel recognized. I choose that restaurant because of the atmosphere, which makes me feel connected. 80% Security A model with 12 needs is set with thresholds in which the business would be performing well. Ex: we believe, to our business be ok, the clients must find at least 80% secure in buying with us. If not, it is a liability.

18. 3 The 12 values of the business Which are the values that make our organization unique? 85% Trust Thresholds defined by the board. Less then that the factor becomes a liability. 50% Meaning 35% Opennes 70% Sustainability 80% Resilience ... Everyone trusts what we are doing and we are strong against any adversity. In the counterpart, meaning is not a sucess factor of our business model and we’re ok being close to external points of view.

19. 4 The Public Input A questionnary with 120 questions to assess internal public perceptions. Online software Available in English, Dutch and French. Invited by e-mail with access code Infos: just age, sex and functions. OBJECTIVE Cross the executive board percepton of what is the idealwith the employees perception of what is the reality.

20. 5 The Material Value 100% 85% 15% Total Value Intangible Value Material Value € 15.000.000,00 € 85.000.000,00 € 100.000.000,00 Equity + hidden intangibles – activated intangibles Market Cap ApproximationEvaluation

21. Crossing of the data to generate the values in Euros Product Market Culture Human Processes 30% 15% 15% 20% 20% Thresholds Security 80% Power of the brand Recognition 80% Power 70% Needs Resources 50% Motivation of the employees Passion 90% ... Trust 85% Strong culture & vision definitions Meaning 50% Openness 35% Values Sustainability 70% Resilience 80% Sustainable Operations Clients loyality ...

22. RESULTS Assessment Maps ComparaisonKairos ComparaisonChronos

23. RESULTS Quantified intangible value More than 120 input referential with positive or negatives values in Hard Currency Totalization of goodwill value Emotionalbalance sheets Knowledge balance sheets

24. RESULTS Competitive Positioning Company #1 Company #2 CorporateIdentity Company #3

25. What can Triple Accounting do? Measurement, evaluation and monitoring of shared values and intangibles Seeting of priorities in company’s strategy based on intangibles Detect glass ceilings of development Transmission of ownership Human potential and resources activation Company’s innovation potential assessment IRM scan for values’ unification: cultural assessment Corporate identity profiling Activating performance Human risk assessment (knowledge and emotional) Business model assessment Shareholder and stakeholder satisfaction Client and employee satisfaction CSR and GRI governance assessment

27. Personalization

28. Examplesabout Triple Accounting, please visit our website: tripleaccounting .wordpress.com

29. Triple Accounting Triple Accounting http://www.tripleaccounting.com UHDR UniverseCity http://www.uhdr.net Michel de Kemmeter michel@uhdr.net