Pertsovych Y. Some problematic aspects of questions put to the forensic experts concerning overdraft for legal entities

DOI: 10.33098/2078-6670.2021.12.24.188-197

 Considering the fact, thatwithin the bounds of currentmarket relations the sufficient sum of the working capital is predominant for a high competitiveness of a legal entity, the purpose of the article is to cover some problematic issues in drawing up an expert report on cases, regarding overdraft for legal entities. Methodology. The methodology of this article includes an effective comprehensive analysis, generalization of available scientific and theoretical material and forming relevant conclusions and recommendations. The following methods of scientific research have been used during the study: terminological, logical-semantic, functional, systemic-structural, logical-normative. Results. In the course of the research some main problematic aspects of questions put to the forensic experts concerning overdraft for legal entities were identified. A standard list of documents required to obtain an overdraft has been compiled, as well as the list of basic principles, on which the requirements to the borrower are based. Scientific novelty. The scientific novelty of the research is demonstrated through the thoughtful clarification and complementation and determining of the overdraft classification criteria, compilement of the list of documents required to obtain it, as well as the list of basic, fundamental principles, on which the primary requirements to the borrower are based. Practical significance. The significant results of the study can be used by forensic experts in economic forensic investigations in drawing up expert reports on cases, regarding overdraft for legal entities.

Key words: forensic economic expertise, overdraft, crediting of legal entities, overdraft accounting.

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