{"id":10133,"date":"2025-10-01T17:33:02","date_gmt":"2025-10-01T14:33:02","guid":{"rendered":"https:\/\/axellegal.com.ua\/?p=10133"},"modified":"2025-09-15T17:33:45","modified_gmt":"2025-09-15T14:33:45","slug":"metodyka-oczinky-shkody-zavdanoyi-subyektam-gospodaryuvannya-u-zvyazku-zi-zbrojnoyu-agresiyeyu-rf","status":"publish","type":"post","link":"https:\/\/axellegal.com.ua\/en\/metodyka-oczinky-shkody-zavdanoyi-subyektam-gospodaryuvannya-u-zvyazku-zi-zbrojnoyu-agresiyeyu-rf\/","title":{"rendered":"Methodology for Assessing Damage Caused to Business Entities in Connection with the Armed Aggression of the Russian Federation"},"content":{"rendered":"<p data-start=\"98\" data-end=\"456\">The full-scale invasion of the Russian Federation has caused huge losses for Ukrainian business. Destroyed production facilities, damaged property, shutdowns, lost markets - all of this needs to be properly assessed. That is why the state has developed <strong data-start=\"357\" data-end=\"453\">a methodology for determining the damage and losses incurred by business entities as a result of Russian aggression<\/strong>.<\/p>\n<hr data-start=\"458\" data-end=\"461\" \/>\n<h4 data-start=\"463\" data-end=\"487\">1. 1. Legal framework<\/h4>\n<p data-start=\"488\" data-end=\"729\">The methodology was approved by a resolution of the Cabinet of Ministers of Ukraine and is used both in national compensation procedures and to prepare materials for a future international compensation mechanism. It is based on the provisions of:<\/p>\n<ul data-start=\"730\" data-end=\"909\">\n<li data-start=\"730\" data-end=\"794\">\n<p data-start=\"732\" data-end=\"794\">Civil Code of Ukraine (Article 22 - compensation for damages);<\/p>\n<\/li>\n<li data-start=\"795\" data-end=\"830\">\n<p data-start=\"797\" data-end=\"830\">of the Commercial Code of Ukraine;<\/p>\n<\/li>\n<li data-start=\"831\" data-end=\"874\">\n<p data-start=\"833\" data-end=\"874\">accounting legislation;<\/p>\n<\/li>\n<li data-start=\"875\" data-end=\"909\">\n<p data-start=\"877\" data-end=\"909\">international valuation standards.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"911\" data-end=\"914\" \/>\n<h4 data-start=\"916\" data-end=\"958\">2. Types of damage to be assessed<\/h4>\n<p data-start=\"959\" data-end=\"1016\">The methodology provides for the calculation of the following categories of losses:<\/p>\n<ul data-start=\"1017\" data-end=\"1469\">\n<li data-start=\"1017\" data-end=\"1135\">\n<p data-start=\"1019\" data-end=\"1135\"><strong data-start=\"1019\" data-end=\"1046\">Direct material damage<\/strong>destroyed or damaged buildings, equipment, transportation, raw materials, and finished products.<\/p>\n<\/li>\n<li data-start=\"1136\" data-end=\"1245\">\n<p data-start=\"1138\" data-end=\"1245\"><strong data-start=\"1138\" data-end=\"1156\">Lost profits<\/strong>lost income due to downtime and inability to conduct business.<\/p>\n<\/li>\n<li data-start=\"1246\" data-end=\"1354\">\n<p data-start=\"1248\" data-end=\"1354\"><strong data-start=\"1248\" data-end=\"1269\">Additional costs<\/strong>costs of restoring property, renting alternative premises, and relocating business.<\/p>\n<\/li>\n<li data-start=\"1355\" data-end=\"1469\">\n<p data-start=\"1357\" data-end=\"1469\"><strong data-start=\"1357\" data-end=\"1405\">Losses from inability to use assets<\/strong> (e.g., occupied land or production facilities).<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"1471\" data-end=\"1474\" \/>\n<h4 data-start=\"1476\" data-end=\"1515\">3. Sources of information for the assessment<\/h4>\n<p data-start=\"1516\" data-end=\"1553\">They are collected to confirm the damage:<\/p>\n<ul data-start=\"1554\" data-end=\"1790\">\n<li data-start=\"1554\" data-end=\"1595\">\n<p data-start=\"1556\" data-end=\"1595\">accounting and financial statements;<\/p>\n<\/li>\n<li data-start=\"1596\" data-end=\"1623\">\n<p data-start=\"1598\" data-end=\"1623\">inventory lists;<\/p>\n<\/li>\n<li data-start=\"1624\" data-end=\"1663\">\n<p data-start=\"1626\" data-end=\"1663\">inspection reports of the destroyed property;<\/p>\n<\/li>\n<li data-start=\"1664\" data-end=\"1691\">\n<p data-start=\"1666\" data-end=\"1691\">photo and video recording;<\/p>\n<\/li>\n<li data-start=\"1692\" data-end=\"1737\">\n<p data-start=\"1694\" data-end=\"1737\">expert opinions of independent appraisers;<\/p>\n<\/li>\n<li data-start=\"1738\" data-end=\"1790\">\n<p data-start=\"1740\" data-end=\"1790\">certificates from the authorities and law enforcement agencies.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"1792\" data-end=\"1795\" \/>\n<h4 data-start=\"1797\" data-end=\"1824\">4. Calculation methods<\/h4>\n<p data-start=\"1825\" data-end=\"1920\">The methodology allows for different approaches depending on the type of asset and data availability:<\/p>\n<ul data-start=\"1921\" data-end=\"2221\">\n<li data-start=\"1921\" data-end=\"2013\">\n<p data-start=\"1923\" data-end=\"2013\"><strong data-start=\"1923\" data-end=\"1943\">Cost approach<\/strong> - determining the cost of restoring or replacing the destroyed property.<\/p>\n<\/li>\n<li data-start=\"2014\" data-end=\"2085\">\n<p data-start=\"2016\" data-end=\"2085\"><strong data-start=\"2016\" data-end=\"2039\">A comparative approach<\/strong> - analysis of market prices for similar assets.<\/p>\n<\/li>\n<li data-start=\"2086\" data-end=\"2221\">\n<p data-start=\"2088\" data-end=\"2221\"><strong data-start=\"2088\" data-end=\"2107\">Income approach<\/strong> - calculation of lost profits based on projected revenues that the business could have received without the aggression.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2223\" data-end=\"2226\" \/>\n<h4 data-start=\"2228\" data-end=\"2264\">5. The role of independent evaluators<\/h4>\n<p data-start=\"2265\" data-end=\"2453\">Certified appraisers are involved to ensure the validity and legitimacy of the calculations. Their reports serve as official evidence for submission to courts, government authorities and international institutions.<\/p>\n<hr data-start=\"2455\" data-end=\"2458\" \/>\n<h4 data-start=\"2460\" data-end=\"2488\">6. 6.<\/h4>\n<p data-start=\"2489\" data-end=\"2538\">A properly conducted damage assessment is the basis for:<\/p>\n<ul data-start=\"2539\" data-end=\"2776\">\n<li data-start=\"2539\" data-end=\"2589\">\n<p data-start=\"2541\" data-end=\"2589\">filing lawsuits against Russia in national courts;<\/p>\n<\/li>\n<li data-start=\"2590\" data-end=\"2647\">\n<p data-start=\"2592\" data-end=\"2647\">applying to the European Court of Human Rights (ECHR);<\/p>\n<\/li>\n<li data-start=\"2648\" data-end=\"2712\">\n<p data-start=\"2650\" data-end=\"2712\">participation in the future international compensation mechanism;<\/p>\n<\/li>\n<li data-start=\"2713\" data-end=\"2776\">\n<p data-start=\"2715\" data-end=\"2776\">negotiating with insurance companies or partners.<\/p>\n<\/li>\n<\/ul>\n<hr data-start=\"2778\" data-end=\"2781\" \/>\n<h3 data-start=\"2783\" data-end=\"2797\">Conclusion.<\/h3>\n<p data-start=\"2798\" data-end=\"3082\">The methodology for assessing the damage caused to business entities as a result of Russia's armed aggression is a critical tool for protecting business interests. It allows us to systematically record losses, document them, and create legal grounds for future compensation.<\/p>\n<p data-start=\"3084\" data-end=\"3228\">\ud83d\udccc Businesses should record losses and engage expert appraisers today to have a proper evidence base for restoring justice.<\/p>\n\n\n<div class=\"kk-star-ratings kksr-auto kksr-align-right kksr-valign-bottom kksr-disabled\"\n    data-payload='{&quot;align&quot;:&quot;right&quot;,&quot;id&quot;:&quot;10133&quot;,&quot;readonly&quot;:&quot;1&quot;,&quot;slug&quot;:&quot;default&quot;,&quot;valign&quot;:&quot;bottom&quot;,&quot;ignore&quot;:&quot;&quot;,&quot;reference&quot;:&quot;auto&quot;,&quot;class&quot;:&quot;&quot;,&quot;count&quot;:&quot;3&quot;,&quot;legendonly&quot;:&quot;&quot;,&quot;score&quot;:&quot;5&quot;,&quot;starsonly&quot;:&quot;&quot;,&quot;best&quot;:&quot;5&quot;,&quot;gap&quot;:&quot;5&quot;,&quot;greet&quot;:&quot;Rate this post&quot;,&quot;legend&quot;:&quot;5\\\/5 - (3 votes)&quot;,&quot;size&quot;:&quot;24&quot;,&quot;title&quot;:&quot;\u041c\u0435\u0442\u043e\u0434\u0438\u043a\u0430 \u043e\u0446\u0456\u043d\u043a\u0438 \u0448\u043a\u043e\u0434\u0438, \u0437\u0430\u0432\u0434\u0430\u043d\u043e\u0457 \u0441\u0443\u0431\u2019\u0454\u043a\u0442\u0430\u043c \u0433\u043e\u0441\u043f\u043e\u0434\u0430\u0440\u044e\u0432\u0430\u043d\u043d\u044f \u0443 \u0437\u0432\u2019\u044f\u0437\u043a\u0443 \u0437\u0456 \u0437\u0431\u0440\u043e\u0439\u043d\u043e\u044e \u0430\u0433\u0440\u0435\u0441\u0456\u0454\u044e \u0420\u0424&quot;,&quot;width&quot;:&quot;142.5&quot;,&quot;_legend&quot;:&quot;{score}\\\/{best} - ({count} {votes})&quot;,&quot;font_factor&quot;:&quot;1.25&quot;}'>\n            \n<div class=\"kksr-stars\">\n    \n<div class=\"kksr-stars-inactive\">\n            <div class=\"kksr-star\" data-star=\"1\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"2\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"3\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"4\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" data-star=\"5\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n    \n<div class=\"kksr-stars-active\" style=\"width: 142.5px;\">\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n            <div class=\"kksr-star\" style=\"padding-right: 5px\">\n            \n\n<div class=\"kksr-icon\" style=\"width: 24px; height: 24px;\"><\/div>\n        <\/div>\n    <\/div>\n<\/div>\n                \n\n<div class=\"kksr-legend\" style=\"font-size: 19.2px;\">\n            5\/5 - (3 votes)    <\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>The full-scale invasion of the Russian Federation has caused huge losses for Ukrainian business. Destroyed production facilities, damaged property, shutdowns, lost markets - all of this requires a proper assessment. That is why the state has developed a methodology for determining the damage and losses incurred by business entities as a result of Russian aggression. 1. Legal basis The methodology was approved by a resolution of the Cabinet of Ministers of Ukraine and is used both in national [...]<\/p>","protected":false},"author":1,"featured_media":10134,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10133","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/posts\/10133","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/comments?post=10133"}],"version-history":[{"count":1,"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/posts\/10133\/revisions"}],"predecessor-version":[{"id":10135,"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/posts\/10133\/revisions\/10135"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/media\/10134"}],"wp:attachment":[{"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/media?parent=10133"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/categories?post=10133"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/axellegal.com.ua\/en\/wp-json\/wp\/v2\/tags?post=10133"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}