B.6.4.3. There is a difference between current and existing contributions. For example, existing contributions would be the contribution of a patented technology that already has existing value, useful for the development of the intangible value that is the subject of the CSF, or the contribution of a tangible asset acquired by one of the participants some time before the start of a CSF. Contributions of the existing value of property, plant and equipment and intangible assets should be valued in accordance with the principle of comparison existing in this manual, as described in Chapter B.5. • Contributions to CCS (whether already existing or current) should always be valued on the basis of their expected value and not on the basis of costs • It is necessary to carry out the actual transaction (i.e. .