Assessment of rights (claims) of a bank secured by a pledge

The paper discusses the evaluation of bad debts of legal entities, collateralized property assets. The reasons of non-compliance debt repayment amount received from the sale of software, and its collateral value. Identified problems of assessing the market value of the debt, in particular, the difficulty of predicting the timing of exposure and the procedure in which the asset is realized. It is proposed to evaluate the bank ceded rights (claims) to reflect the market value of the collateral and the factors that reduce the total debt repayment for the mortgagee (payment of value added tax, the distribution of funds between the bursts of filing for bankruptcy, the time lag, etc.).