The document sets out how intangible assets can be relevant for SMEs to obtain external funding; the challenges and opportunities in this area; and the rationale for policy intervention. It provides some policy trends from a selected group of countries and concludes with some issues to be considered by governments to foster the use of intangibles for SME access to finance. It is part of the 2017-18 Programme of Work and Budget of the Working Party on SMEs and Entrepreneurship (WPSMEE).