СУЧАСНІ АСПЕКТИ ОЦІНЮВАННЯ ЗБИТКІВ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ В УКРАЇНІ
Authors: Khobta Valentynа ,   Donetsk National Technical University, Heva Yelyzaveta 
Published: July 2024

As a result of the study of the issues of assessing losses of business entities, it is established that the theoretical developments and methodological recommendations for their assessment developed in peacetime in Ukraine do not take into account the specifics of the consequences of military operations and need to be adapted to the present. The author reveals the ambiguity of the wording of the concept of "losses" in the economic and legal aspects in theory and regulatory and legislative documents. Attention is focused on the peculiarities of the methodological approach to substantiating the amount of damage from the consequences of hostilities and the need to take into account the chronology of events of losses and compensation. The author analyzes the approaches to the formation of damage components and the correlation between the amount of damage and compensation. The author systematizes the types of losses depending on the multifaceted characteristics and supplements them with due regard for the peculiarities of the current stage. The author clarifies the methodological recommendations for substantiating the parameters of the model for determining the amount of losses and lost profits, and for ensuring that the influence of the time factor is taken into account based on the current characteristics of the financial market. The information base of the study is the regulatory and legal documents and documents of the state authorities of Ukraine on the regulation of relations between the parties that have suffered losses and caused them through the commission of illegal actions. Official statistical data of the National Bank of Ukraine, provisions of the European Valuation Standards of The European Group of Valuers' Associations (TEGOVA), Global Valuation Standards of the Royal Institution of Chartered Surveyors (RICS), Uniform Standards of Professional Appraisal Practice (USPAP) and International Valuation Standards Council (IVSC), which allowed to summarize the current trends in valuation. The classification of losses has been supplemented with consideration of specific characteristics and peculiarities of quantitative assessment to reflect the nature of manifestation, time of occurrence, mechanism of influence, recovery opportunities and degree of certainty. Based on the provisions of investment theory and valuation theory, the requirements for substantiating the parameters of the valuation model have been clarified in terms of extending the planned settlement horizon until the moment of reimbursement, ensuring the objectivity of the interest rate to reflect the dynamics of the cost of capital, and providing the possibility of choosing the basis for calculating losses depending on the purpose of the assessment. The developed scientific, methodological and practical recommendations will help to increase the validity of the amount of losses, taking into account the specifics of the causes of occurrence, the chronology of losses and their compensation, and the impact of the time factor on the amount of compensation.