DOI: https://doi.org/10.33994/kndise.2023.68.57

О. Tatarnikova, M. Rudaia

The article is devoted to the generalization of methodical approaches and the competence of forensic economists when conducting research on confirming the amount of material damage (losses) of banks. The subject and objects of expert research on confirming the amount of material damage (losses) of banks have been determined.
The subject of the study is a system of theoretical, methodical and practical aspects related to the expert study of issues of confirmation of the amount of material damage (losses) caused to banks from non-repayment of loans, determined by the controlling bodies within their competence.
The algorithm for determining with the help of economic expertise issues related to causing material losses, as well as issues related to determining the presence and amount of losses in financial and credit relations, based on the generalization of the practice of appointing and conducting economic expertise, which can be applied in modern realities in Ukraine, is substantiated.
The proposed main approaches to solving issues related to the assignment of material damage (losses) to banks from non-repayment of loans due to the debtor’s loss of obligation and/or loss of the ability to collect debts and the assignment of material damage (losses) to banks from non-repayment of loans due to the bank’s withdrawal claim rights with a discount.

Key words: banks, losses, material damage, expenses, loss of assets, income,
loans.