Valuation of cryptoassets in EU insolvency: Challenges and prospects

【Author】 Kostoula, Theodora

【Source】INTERNATIONAL INSOLVENCY REVIEW

【影响因子】0.646

【Abstract】How and when to determine the value of cryptoassets in insolvency proceedings? This question becomes more topical with the increasing adoption of volatile cryptoassets such as Bitcoin. As many of these assets do not have an 'apparent' value that may be readily ascertainable, it is not always clear how their value may be established. This presents significant challenges to their proper valuation in the context of insolvency proceedings and requires certain attention to efficiently confront the implications on the assessment of claims, the calculation of their value and the determination of the recoverable amount. Accordingly, this Article exposes the arising challenges and implications from an EU insolvency perspective, with the aim to trigger considerations for legislative interventions at EU level.

【Keywords】

【发表时间】2023 2023 APR 14

【收录时间】2023-06-05

【文献类型】综述

【主题类别】

区块链治理-法律治理-区块链监管制度