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IC future check: Greater transparency within the credit process

: Wuscher, S.; Kohl, H.; Orth, R.

Cagáňová, D.; Čambál, M.:
Proceedings of the 6th European Conference on Intellectual Capital, ECIC 2014 : Hosted by Slovak University of Technology (STU), Trnava, Slovak Republic on the 10-11 April 2014
Reading: ACPI, 2014
ISBN: 978-1-909507-20-3
European Conference on Intellectual Capital (ECIC) <6, 2014, Trnava>
Fraunhofer IPK ()

Field reports and surveys have shown that complementing financial data with information on intangibles can sharpen the view on creditworthiness of an organisation. Especially small and medium-sized enterprises (SME) are facing the challenge that the intangibles which thus far have not been taken into account are to make transparent for their respective banks. At the same time banks adopt such qualitative information in their lending decisions to optimize their risk portfolio. This paper presents the tool box "IC Future Check" which has been developed and tested in cooperation with financial institutions and businesses within a project for the German Federal Ministry of Economy and Technology. In this context it shows how the "IC Future Check" systematically supports the communication between bank and business and increases the transparency of intangibles. In a case study of a German SME the practical use of the "IC Future Check" is demonstrated in the credit lending process. The presented tool "IC Future Check" can provide significant support to the communication between SMEs and banks and to reduce existing information asymmetries. This puts SMEs in position to present their future potential in a structured way and to show the transparency regarding their intangible success factors.