Bewertung materieller Vermögensgegenstände im Rahmen einer Übertragung dieser aus Wissenschaftseinrichtungen auf Spin-offs

Transfer processes in the context of a spin-off from a scientific institution are a difficult undertaking and take a lot of time. This is particularly due to the lack of know-how and the lack of concrete procedures of the scientific institutions when evaluating the assets to be transferred. The aim of this paper is to propose a procedure for the valuation of tangible assets in order to support scientific institutions in particular in determining market based and spin-off-compatible values. In addition, the transparency and better plausibility of the determined values should be increased. The cost approach will be used initially. In the next step, adjustments to the cost approach will be proposed which result from and are necessary due to the special application of the tangible assets in the context of research activities. A method comparable to the proposed procedure was approved by the BMWi for application in universities.