Law checked on 24 October 2026. This guide concerns evidence for creditors, debtors and controlling persons involved in litigation.
Explain
Identify the disputed fact, period and relevance to the claim.
Prepare
Questions, primary records and a proposal for the examination.
Review
Test the source data, methods, arithmetic and answers to the court.
When a financial examination is useful
For example, parties may dispute cash movements over a defined period, comparability of accounting figures or the effect of a particular operation on a financial calculation. Connect the proposed work to the specific dispute within the bankruptcy case, rather than asking for a review of the company’s entire history.
Article 82 of the Russian Arbitrazh Procedure Code allows the court to commission an examination of matters requiring specialist knowledge. Case participants can propose questions and an expert; the court determines the final scope in its order.
How to frame the questions
Specify the company, transactions, dates, source records and measurement units. These examples require adaptation to the actual dispute.
| Purpose | Possible question | Define first |
|---|---|---|
| Payment reconciliation | Which receipts and debits appear in the specified bank statements during the period? | Accounts, dates, treatment of internal transfers and refunds |
| Calculation review | Does the total in the identified schedule correspond to the primary records and stated methodology? | Calculation version, assumptions and records |
| Change in an indicator | How did the selected financial indicator change after the listed operations were recorded? | Formula, starting date and comparable inputs |
Do not ask the expert to decide whether a transaction is legally invalid, a director is at fault or liability must be imposed. Legal assessment belongs to the court. In a corporate transaction challenge, separate the financial question from the legal ground of the claim.
Records to assemble
- Orders and pleadings identifying the dispute.
- Financial statements, account breakdowns and accounting-policy information.
- Contracts, delivery or acceptance records, invoices and payment documents for the relevant operations.
- Complete bank statements for the agreed period, with explanations of transfers between the debtor’s own accounts.
- Both parties’ calculations, formula explanations and a discrepancy schedule.
- A missing-record list identifying the holder, purpose and relevant fact.
Create an inventory stating filename, date, source, case-file reference and related question. Submit research materials through the court; a party should not unilaterally supply new documents directly to the court-appointed expert. If access is missing, first use the procedure for inspecting the case file.
What the application should contain
- Case and dispute references, with the applicant’s procedural status.
- The disputed fact and the reason specialist knowledge is necessary.
- Proposed questions and research objects.
- The proposed expert or organisation, relevant competence, availability, duration and price proposal.
- The funding position and requests to obtain missing materials.
Illustrative structure of the requested relief
“Please appoint a financial examination in the dispute concerning [subject], addressing [questions]; appoint [expert]; provide [inventory of materials]; and set the amount and deadline for the court deposit.” Adapt the reasoning, questions and attachments to the actual dispute. This is a structure, not a ready-to-file universal application.
Court deposit and an illustrative calculation
Under Article 108, the requesting party pays the required funds into the court’s deposit account within the court’s deadline. Where both parties request the examination, they contribute equally. Failure to fund it may lead to refusal if the dispute can be decided using other evidence.
Hypothetical example, not a market price: the proposed examination costs RUB 120,000. Two parties making a joint request contribute RUB 60,000 each: 120,000 ÷ 2. A sole applicant initially provides the full amount determined for the deposit. Advance funding and final allocation of litigation expenses are separate matters; reimbursement by the opponent is not automatic.
Check the court order for payment details and the payment reference. See also the guide to corporate bankruptcy expenses.
Reviewing and challenging the opinion
Article 86 requires the opinion to identify the questions, materials, research, methods and reasons for the conclusions. Compare it with the appointment order and attachments. Record each objection as “page — defect — supporting document — effect on the conclusion”.
| Check | Possible defect | Supporting record |
|---|---|---|
| Data completeness | Part of the statement period was omitted | Submitted-material inventory and statement |
| Comparability | Different dates or measurement units were mixed | Reconciliation schedule and source entries |
| Arithmetic | An internal transfer was counted as two external receipts | Both linked payment entries |
You may request the expert’s attendance to explain the opinion. Insufficient clarity or completeness can justify considering an additional examination; doubts about reasoning or contradictions on the same questions can justify a repeat examination by another expert. Article 87 does not make mere dissatisfaction sufficient: identify the actual defect.
Questions
Is an examination mandatory in every bankruptcy?
No. The need for specialist knowledge must relate to a specific disputed fact.
Can I submit a study I already commissioned?
Yes, subject to the rules of evidence. It does not by itself replace the examination appointed by the court in the pending proceedings.
Does the opinion determine the outcome?
No. The court evaluates it with the other evidence and makes the legal findings itself.
What if records are incomplete?
Identify the gap, the source of the missing record and its importance early. Do not substitute a convenient assumption for absent evidence.
Primary sources
- Arbitrazh Procedure Code, Article 82 — appointment.
- Article 86 — opinion and explanations.
- Article 87 — additional and repeat examinations.
- Article 108 — court deposit.
- Supreme Arbitrazh Court Plenum Resolution No. 23 of 4 April 2014, paragraphs 8–13.
Need an evidence plan?
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