Description:Especially small cooperative banks and savings banks are confronted with hostile takeovers, lack of success in the retail market, an unfavorable cost income ratio, and the resulting challenges. Angainst this background, corporate evaluation is of increasing importance for German banks. Svend Reuse's analysis of the theoretical status quo of corporate evaluation in the German banking sector shows that only the earnings value method, the equity approach and the multiplier method are useful in this context.