Due to its strategic importance, the performance of Research & Development (R&D) has to be analyzed on a detailed level when evaluating a company in the context of a possible takeover. The main question concerns the set-up and the risks of the R&D programme. In addition to current R&D projects, planned R&D activities have to be taken into account. In the context of a R&D Due Diligence many different areas of analysis have to be handled and evaluated to receive a meaningful result for the evaluation of the company.
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