Methodological recommendations on the assessment of land employed by plants, for the purposes of the interest with application of the income approach

The author examines the issues of assessing lands occupied by arable land for the purpose of pledging. It is stated that there is no uniform way of assessing this asset in the reports of valuation companies. The assumptions used in determining the value of such lands within the income approach are determined. The opinions of the members of the working group formed by the author of this article are given to discuss recommendations for determining the market value of agricultural land with a view to creating a single methodological tool for all participants in the assessment and banking communities.