In this project, I have three polygons, see the image below

1. "Polygons_From", includes input attributes, i.g. "Value_1", "Value_2", "Value_3", and $area for each quadrate (on the image there are two types of them).
2. "Polygons_To" polygons for which new values "Value_1_new", "Value_2_new", "Value_3_new" need to be defined
3. "Border" defines an area where the calculation should be done.

My task is to transfer values from "Polygons_From" into "Polygons_To" based on a certain aspect/ratio.

At this point, I am considering $area. For instance, for each object in "Polygons_To"three values will be calculated as the ratio derived from areas and multiplied by the original values.

But perhaps there are better approaches that will lead me to a much more efficient output.

So, I am asking for a recommendation regarding the technique/workflow that can be applied in QGIS 2.18. Shall I consider only $area or there are some other criteria?

Shall I use Virtual Layers?

Moreover, I looking forward to finding some papers that may improve my general understanding of the methodology.

References:

• Calculating the area of one layer inside area of another layer QGIS
• Calculating polygon area inside another polygon in QGIS
• Combining data from overlapping polygons and assign
• How to combine data from overlapping polygons?
• Calculating area of polygon inside region?
• Calculate proportional area of polygon within another layer's polygon