ЧИННИКИ, ЯКІ ОБУМОВЛЮЮТЬ ВИНИКНЕННЯ НЕПРАЦЮЮЧИХ (ПРОБЛЕМНИХ) АКТИВІВ У БАНКІВСЬКІЙ СФЕРІ В СУЧАСНИХ УМОВАХ

Abstract

Today, Ukraine is in an extremely difficult economic, social and political situation, which in turn determines the need to ensure the effective functioning of all spheres of the state's life, especially its financial sector. An important element of the latter is the banking system, which in the conditions of a full-scale war faced a large number of risks, among which a special place is given to non-working (problem) assets. At the same time, it should be noted that the emergence of non-performing (problem) assets in the banking sector is determined by a number of factors of a diverse nature. Objective. The article, based on the analysis of the scientific views of scientists, the norms of the current legislation and the practice of its implementation, highlights the factors that cause the emergence of non-performing (problem) assets in the banking sector in modern conditions. Methods. In the process of preparing a scientific study, a number of both general and special methods of scientific knowledge were used. Thus, the analytical method and the method of documentary analysis were used in order to identify the problems causing the emergence of (problem) assets in the banking sector. The method of systematization and classification was used in order to form the author's vision of the factors that cause the emergence of non-performing (problem) assets in the banking sector. Results. It is argued that the factors causing the emergence of non-performing (problem) assets in the banking sector should be divided into two large groups: 1) external, in particular: a) regulatory and legal; b) political; c) financial and economic; d) safe; e) demographic; 2) internal factors, which include: a) organizational and managerial factors; b) personnel; c) informational and analytical. Scientific novelty. The scientific novelty of the research lies in the fact that the theoretical approach to the definition of the key factors causing the emergence of non-performing (problem) assets in the banking sector in modern conditions was further elaborated in it. Practical significance. To solve the theoretical and practical problems causing the emergence of non-performing (problem) assets in the banking sector in modern conditions. Keywords: factors, banks, banking activity, non-performing, problem assets, financial sphere, banking sphere.