Practical aspects of Russian banking business valuation in course of international economical sanctions

This article represents a review of the adaptation of international valuation models for Russian banking business valuation in course of international economic sanctions. Based on the empirical data author analyses the impact of sanctions on Russian banking business valuation and justifies application of the EBO valuation model along with special adjustments designed specifically to reflect sanction environment. An approach to the improvement of the EBO model was proposed and substantiated for the most accurate accounting of anti-authorization measures in the business valuation.