An enterprise may invest in industrial property rights, exclusively-owned technology or high and new tech developments as invisible assets. The amount shall not exceed 20% of the registered capital of the enterprise; the acknowledged high and new tech developments may occupy 35% of the registered capital as invisible assets. The evaluation of invisible assets may be carried out by a qualified appraising institution as well as confirmed in written documents through negotiation among parties to the venture, which are willing to bear joint liability.