Ohodnotenie pohľadávok pri cesii
VALUATION OF CLAIMS ET CESIA

Summary/Abstract: There is a need to stress out a selective approach when evaluating claims. Each business case represents a specific operation from which a claim is developed. An important role also plays an economic information about creditor which are necessary for claim evaluation. A problem is in accessibility of that information which is sometimes very low. Very important aspect when evaluating claim is a time viewpoint. The time view-point represents the reality that claims are recorded in accounting it their nominal value. The majority of claims have character of trade-loan claims and each subscriber pays his/her claim after some time period. The later the claim is paid after its payment period, the lower is its value. The main duty of each creditor is to pay his/her claims on time, because of large amount of company’s money that those claims carry. The value of claims is always con-nected with the state of the creditor. That is why there is an importance of creditor’s financial analysis first when we want to analyze claims. If a claim is not paid on time it can either decrease or increase its value.

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