Evidence and calculation of business war losses

The strength of a preparation file is not measured by its number of attachments. It should make the connection between the claimant, the asset or activity, the event, the amount claimed and the supporting material understandable. The following is a way to organise that connection. It is neither an official RD4U form nor a universal conclusion that the evidence is sufficient.

These examples do not mean that every document is required in every category. Official explanations allow different supporting material; mandatory fields and descriptions are determined by the relevant form.

[1][2][3][4]

C3.1 calls for an estimated amount, an explanation of the calculation and a breakdown of its components. At the same time, the official FAQ does not impose a universal requirement to attach an expert valuation. These are distinct questions: being able to file without an expert report does not remove the need to substantiate the amount.

[1]

Begin with separate lines identifying the asset or economic effect being valued, the period, the methodology and the underlying data. Sales revenue is not the same as profit. In its material on lost enterprise profits, Diia expressly addresses the expenses necessary to earn the corresponding revenue.

[5]

Do not include the same component in several totals. For example, explain whether a business valuation already incorporates the future income separately claimed as lost profits. This is a consistency question, not a prescribed valuation methodology for every case.

Create one chronology and one evidence index. A filename should help locate a document without exposing unnecessary personal information. Retain originals and keep working copies, translations and explanatory notes separately. An edited copy should not silently replace the initial document.

For a photograph or video, record its origin, known date and subject. For a financial figure, record the period, source and connection to the calculation. For a public report, retain the address, access date and fact it helps support. These recommendations concern organisation; they do not guarantee the evidential weight of a particular file.

Where information is missing, identify the gap and explain why it exists. Do not create false records, certificates or supposedly reconstructed photographs. Clarifying the facts and supplying a false supporting document are not interchangeable ways of filling an empty field.

Print and complete the worksheet privately. It is not submitted to this website. Do not enter passwords, signing keys or unnecessary employee details. Before sharing material for professional work, agree what is needed and how it will be transmitted.

Check the claimant and signatory, consistent dates, an intelligible breakdown of the amount, evidence references, related claims and earlier payments. Separately check the technical requirements of the actual submission form: file types and size limits should not be borrowed from another category.

[3][6][7][5]

Where a valuer is needed, define the assignment: the object, valuation date, type of loss, available data and questions. Where legal analysis is needed, identify the disputed link between the facts and the claim. This separation helps avoid unnecessary work and prevents one specialist report being mistaken for the entire preparation process.