НЕПРАЦЮЮЧІ БАНКІВСЬКІ КРЕДИТИ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ: ДІАГНОСТИКА ПРОБЛЕМИ ТА ШЛЯХИ ЇЇ ВИРІШЕННЯ

Abstract

The article establishes that one of the most important problems of the banking system of Ukraine is the growth of the volume and share of non-performing loans. Quantitative estimates of NPLs vary significantly between banks of different groups - the worst is the situation in Privatbank and other state-owned banks, the best is in banks with private domestic and foreign capital. The reasons for the existence of the problem of non-performing loans are determined: objective (external shocks, the long war with the Russian Federation) and subjective (low quality of risk management, lack of credit policy, abuse during the granting of loans, inadequate assessment of collateral, insufficient diversification of loan portfolios, significant concentration of loans in types of economic activity with unfavorable conjuncture). In order to solve the problem of non-performing loans, banks are suggested to improve their internal risk management systems, timely assess and forecast the credit risk of borrowers on a consolidated basis, taking into account related parties, implement mechanisms for early response to the deterioration of the borrower's affairs, apply financial restructuring procedures in a timely and balanced manner, conduct an annual stress testing of the largest bank borrowers. Banks with a high level of NPLs are proposed to create a non-performing assets unit as part of the risk management unit, the functions of which are: preparing conclusions on risks for credit decisions; credit monitoring; valuation of pledged property; checking its availability and condition; assessment of credit risk; supporting the calculation of the bank's reserves for expected credit losses. It is shown that the NBU's regulatory actions are aimed at preventing the creation of new imbalances in the monetary market and reducing existing ones, supporting the smooth functioning of the banking system in the conditions of martial law. It was established that mandatory requirements for banks are the use of audited financial statements to assess the credit risk of large debtors and groups, and its continuous monitoring. After the end of martial law, second-tier banking institutions were asked to update their NPL reduction strategies.