The role and importance of debtor’s property valuation in the framework of receivership proceedings

This article considers the process of valuing the property of a business debtor, which is carried out by professional appraisers. It describes the process of property valuation according to the current legislation of the Russian Federation. The article reviews key aspects of public regulation of property valuation in cases of corporate bankruptcy, such as valuation standards, liquidation procedures, the use of valuation results for setting initial prices for property sales at electronic auctions and the role of court expertise. It analyses the features of valuation methods in relation to insolvency estate using the example of the NJSC Ulmart. A conclusion based on theoretical, legislative, methodological and practical considerations is formed about the role and importance of the independent valuation process for receivership proceedings.