Justification of the observation period when calculating the value of blocked securities

Subject. This article discusses the issues related to the observation period when calculating the value of blocked securities. Objectives. The article aims to substantiate, through arguments, the observation period for calculating the market value of blocked securities in the context of the demanded return of investment resources of Russian investors in the organized over-the-counter market and the sanctions restrictions. Methods. For the study, I used systems and comparative analyses, content analysis of legislative acts, scientific literature and statistical data, and the paired sales method. Results. Based on the results of the study, the article finds that a period of thirty observed trading days in the over-the-counter and exchange markets is the most optimal time interval for monitoring the original data of exchange and over-the-counter quotes of blocked securities in the context of calculating the market value of financial assets. Conclusions. The article concludes that using a period of thirty observed trading days from over-the-counter and exchange markets when calculating the value of blocked securities based on the comparative approach and the method of paired sales reflects the assumption of the average discount size on the valuation date most accurately, and it guarantees owners the most reliable assessment of the market value of blocked assets for financial decision-making.