Whilst IP and intangible asset valuation reports should always make the basis for their calculations clear, a lender or investor may be sceptical regarding whether a valuation paid for by a company (which may naturally be motivated to put the best possible complexion on their assets’ value) will take the same view of risk as would be present in a report commissioned by themselves. Generating confidence in the values found, while ensuring that financiers are incentivised to act responsibly (for example, by not placing undue reliance on the presence of a guarantee), is an important area of policy concern. Both of these approaches have been used by countries that operate IP financing schemes, as explored in Part 4, but each can be problematic.