Subject. This article focuses on development of classification of blocked securities as valuation objects. Objectives. The article aims to draw up a classification of blocked securities as objects of valuation in the context of demanded return of Russian capital providers? investment resources on the organized OTC market. Methods. For the study, I used systems and comparative analyses, content analysis of international legal acts and works of scientific literature, methods of generalization and grouping, and the graphic method. Results. The article reveals that for a valid assets value assessment, it is advisable to divide the valuation objects into six groups containing various types of adjustments, taking into account external circumstances of its blocking. Conclusions. The application of the author-developed classification guarantees Russian investors the most reliable result of assessing the market value of blocked securities.
Keywords: shares, restrictions, valuation, classification, discount, blocked securities, market value
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