DETERMINATION BY FORENSIC ECONOMIC EXPERTISE OF DAMAGES CAUSED AS A CONSEQUENCE OF ARMED AGGRESSION AGAINST UKRAINE

Abstract

As a result of the large-scale military actions of the Russian Federation after February 24, 2022, which led to losses, damages and destruction in the amount, according to various estimates, in the amount of hundreds of billions to a trillion US dollars, the issue of protecting the violated rights and interests of the affected persons has become acute. The citizens of Ukraine, who lost their loved ones and relatives and suffered physical suffering, moral dam-age, and property (material) damage from the destruction and damage of property, suffered colossal damage. Objects of military, transport, and industrial infrastructure, as well as ob-jects that ensure the livelihood of settlements of various forms of ownership, were shelled. At the same time, domestic business suffered significant losses. A specific aspect of the damage of the latter is not only direct losses from destruction and destruction, but also lost profit, impossibility of receiving income in the future, disruption of normal economic activity, loss of economic ties, disruption of production links, reduction of capitalization of enter-prises. Resolution No. 326 of the Cabinet of Ministers of Ukraine dated March 20, 2022 ap-proved the "Procedure for determining damage and losses caused to Ukraine as a result of the armed aggression of the Russian Federation" (hereinafter - Resolution No. 326 of March 20, 2022). However, the regulatory act did not provide a methodology for recording the dam-age and determining the size of the damage. The document only obliged state bodies to de-velop such methods within six months. The article, based on the study of expert practice and scientific sources, defines the main methods by which, in the author's opinion, damages caused to the country's budget, enterprises and organizations should be calculated. The cat-egories of losses, the calculation of which are assigned to the tasks of the forensic expert-economist in terms of Resolution No. 326 of March 20, 2022, are also highlighted. It was concluded that expert assistance in determining the amount of damage and losses from the damage and destruction of buildings, structures and other infrastructure ob-jects as a result of the armed aggression of the Russian Federation is an important element of the implementation of compensation mechanisms for losses incurred, including at the ex-pense of the aggressor country.