Development of methodological support for the valuation of rights claims on obligations arising from the implementation of credit operations in Ukraine

The article substantiates the components of the logical scheme for assessing rights claims on obligations arising from the implementation by the bank of credit operations by the method of discounting cash flows to be received by the creditor in accordance with the terms of the loan agreement (repayment of the principal debt, interest, commissions, etc.) and / or as a result of the implementation of the security. The algorithm and methods of valuation are based on the provisions of the current legislation on the implementation of professional appraisal activities in Ukraine, as well as on national and international standards of assessment. They meet the requirements of the provisions of the National Bank of Ukraine, the State Property Fund of Ukraine and the Guarantee Fund for Individuals Deposits. The developed and tested model of estimation allows to define the value of rights of the requirement of obligations on the formed loan portfolio of the bank.