PC Master Race

Something only becomes an intellectual property (intangible) asset if there is a law that says that said specific kind of thing can be intellectual property - the whole domain is an entirely artificial creation and there is no such thing as natural intellectual property.

So whilst French and EU do have the concept of intangible assets, it's irrelevant here because software patents aren't intellectual property according that those laws and hence are not "assets" and are thus not covered by such laws.