However, it will also be important to take an holistic view of what the data is saying over time, particularly in relation to recoveries, in order to reach a properly evidenced view of risk-related findings. Otherwise, financier appetite could be undermined before the pool of data has been adequately populated. The USD billions invested by companies in intangible assets across a range of countries represents a substantial stockpile of knowledge assets, with the potential to unlock a very substantial amount of value, but it is very unlikely that a “one size fits all” approach will successfully accommodate the varying business models, asset concentrations, sizes, strategies and aspirations of all SMEs. Examination of where most intangible asset financing has been achieved (China) suggests that regional and local variations and experimentation with a number of elements are likely to be important.