So, what are the sources from which a company creates Value?

It is important to note that the sources of Corporate Value include more elements than just those visible assets that can be represented numerically in financial statements. Other factors include the company's internal communication mechanisms, the role and function of each section and department, various types of expertise accumulated within the organization, its data and its product knowledge, as well as the client base supporting the business.

In addition, a company's brand also forms a part of its Intellectual Capital. One example is the way a customer identifies with a company upon hearing the company's name or the names of its products -- the feeling of "distinct uniqueness" that company inspires or the "feelings of reassurance and trust a client has for that company."

Other vital elements include the abilities, qualifications, eagerness to work and level of knowledge that each of the employees working at the company brings to the job, as well as the skills of the executive management team and its leadership abilities.

Thus, Intellectual Capital is defined collectively as a company's intangible elements, such as its "human resources, organization, expertise, clients and branding."