A legal entity can submit a claim in this category if:

1. it owned an asset located in Ukraine; and 
2. the asset was damaged, destroyed, or lost as a result of Russia’s full-scale invasion starting on 24 February 2022.

The legal entity should submit the claim in this category.

A legal entity can submit a claim for:

1. the damage, destruction, or loss of one or more assets;
2. the loss of profits resulting from the damage, destruction, or loss of the assets;
3. the total loss of business, if that resulted from the damage, destruction, or loss of the assets; and
4. any other direct costs resulting from the damage, destruction, or loss of the assets.

An asset is anything which generates or is expected to generate economic benefit for the legal entity that owns it. An asset can be either tangible or intangible.

If the legal entity’s financial statements would record it, then it is an “asset” for the purposes of this category.

This may include, for example:

1. land;
2. residential and non-residential property;
3. equipment and other moveable property;
4. vehicles;
5. cash and valuables;
6. inventory;
7. contractual rights; and
8. intellectual property rights.

This list is not exhaustive. It is for the legal entity to substantiate that its claim in this category relates to an asset to the extent that may be necessary.

Some examples could include:

1. military attacks;
2. physical sabotage;
3. cyberattacks;
4. expropriation or theft;
5. restrictions on importing or exporting goods or services;
6. interruption of supply or logistics, for instance fuel, energy, water, raw materials, or transport routes;
7. loss of human resources, for instance through forced displacement, evacuation, mobilisation, or death of personnel; and
8. a significant decrease of demand for goods or services.

This list is not exhaustive.   

It is for the legal entity to present and substantiate its claim, including that it suffered the damage, destruction, or loss of assets in the amount for which it seeks compensation and that it suffered it as a consequence of Russia’s full-scale invasion of Ukraine.

If the legal entity’s claim solely concerns damage or destruction of infrastructure or residential immovable property, then it can submit a claim either in this category, or in categories C1.1/C1.2, C1.3, or C1.4.

If the legal entity’s claim concerns a loss of assets not being infrastructure, loss of profits, total loss of business, or other direct costs from the damage, destruction, or loss of assets, then it should submit the claim in this category.

A legal entity should submit as much evidence as necessary to establish its ownership of the assets. It is for the legal entity to decide what evidence to submit. Examples could include:

1. extracts from official government sources, such as Ukraine’s State Registry of Immovable Property Rights;
2. financial statements going back to 2017 or earlier, if possible;
3. tax reporting documentation;
4. certificates of ownership;
5. sale and purchase documents;
6. security documents;
7. leasehold agreements;
8. contracts; 
9. bank statements;
10. insurance records;
11. photos and videos; 
12. correspondence; and 
13. written testimonies from persons who can confirm ownership.

This list is not exhaustive. It is for the legal entity to substantiate its claim that it is the owner of the assets.

Yes, it can. The representative filing its claim in such a scenario must be duly authorised and have capacity to do so.

The legal entity may submit one claim or separate claims, whichever it prefers.

Yes, a legal entity can submit a claim in this category for the damage, destruction, or loss of an asset located anywhere in Ukraine, including its temporarily occupied territories.

If the legal entity could not (or largely could not) enter, use, enjoy, transfer, or sell the asset without relying on Russia, its regional or local authorities, or any entity under its control, then it should submit a claim in category C3.2.

A legal entity should provide as much evidence as necessary to establish the damage, destruction, or loss of the assets. It is for the legal entity to decide what evidence to submit. Examples could include:

1. extracts from official government sources, such as Ukraine’s Register of Damaged and Destroyed Property;
2. relevant court decisions or expert reports;
3. documents from law enforcement and judicial authorities, such as police reports or applications to open criminal proceedings;
4. acts of the State Emergency Service, such as acts detailing fire, damage, destruction, or loss of assets, including the cause;
5. reports from military administrations;
6. acts of local authorities, including inspection reports by representatives of city, town, or village councils;
7. media reports, including online publications and messenger channels;
8. photos and videos; 
9. correspondence; and
10. written testimonials of persons who can confirm the damage, destruction, or loss.

This list is not exhaustive.

It is for the legal entity to present and substantiate its claim, including that it suffered the damage, destruction, or loss of assets in the amount for which it seeks compensation.

A legal entity should provide as much information as possible about the damage, destruction, or loss of the assets, including, for example:

1. a detailed description of the circumstances of the damage, destruction, or loss of the assets;
2. audited financial statements which record the asset as being damaged, destroyed, or lost because of Russia’s full-scale invasion;
3. documents (such as police reports, court documents, expert reports, media reports, written testimonials, or correspondence), photos, or videos demonstrating that the assets were damaged, destroyed, or lost because of Russia’s full-scale invasion; and
4. extracts from official government sources, such as Ukraine’s Register of Damaged and Destroyed Property.

This list is not exhaustive.

It is for the legal entity to present and substantiate its claim, including that it suffered the damage, destruction, or loss of assets in the amount for which it seeks compensation, and that this was caused by Russia’s full-scale invasion of Ukraine.

Yes, it can. The legal entity should provide any evidence of the repairs, including the cost.

Yes, a legal entity should provide an estimated amount of its claim. The legal entity should also identify how it reached this number, and include an itemisation of its claim.

This should include the amounts claimed for:

1. the damage, destruction, or loss of assets;
2. any loss of profits as a result;
3. any total loss of business as a result; and
4. any other direct costs incurred as a result of the damage, destruction, or loss of assets.

The legal entity should also include any steps taken, and costs incurred, to mitigate the harm of the damage, destruction, or loss of assets.

Failure to provide a complete and understandable claim is at the legal entity’s own risk.

A legal entity should provide as much evidence as necessary to establish the amount of its claim.

It is for the legal entity to decide what evidence to submit. Examples could include:

1. financial statements going back to 2017 or earlier, if possible;
2. sale and purchase agreements;
3. receipts;
4. invoices;
5. contracts;
6. insurance documents; and
7. documents or correspondence with vendors, buyers, or partners.
   
   This list is not exhaustive.

It is for the legal entity to present and substantiate its claim, including that it suffered the damage, destruction, or loss of assets in the amount for which it seeks compensation. In order to substantiate its claim, the legal entity must provide all detailed and further narrative descriptions required in the Claim Form. Failure to do so is at the legal entity’s own risk.

Yes, a legal entity can submit a claim without an expert’s evaluation. However, it is for the legal entity to present and substantiate its claim, including that it suffered the damage, destruction, or loss of assets in the amount for which it seeks compensation, including through the provision of an expert evaluation to the extent necessary. Failure to provide a complete and understandable claim is at the legal entity’s own risk.

No, there is no approved or exhaustive list of experts for this purpose.

Yes, a legal entity can submit a claim regardless of whether it has received financial or other assistance.