Євроінтеграційні імперативи врегулювання неплатоспроможності банків в Україні

Abstract

The aim of the article is to study the economic essence and ways to settle the insolvency of banks in the context of European regulatory imperatives. Not all banks are capable of stable functioning under conditions of economic imbalances, crises and uncertainty, which leads to the withdrawal of banks from the market. The European vector of Ukraine’s development requires the implementation of European rules for resolving bank insolvency in order to reduce the negative consequences of their possible bankruptcy. Attention is focused on the understanding of an insolvent bank as financially unstable. The manifestations of insolvency are defined and it is proposed to distinguish between full and technical (technical default) insolvency of banks. Practical examples of such interpretation are provided, in particular, JSC «JSCB «Arkada» – as an example of a complete default and JSC «Bank Sich» – as an example of a technical default on the realized market risk. The article discloses the essence, factors and signs of insolvency, which are constantly evolving. It is noted that, in fact, insolvency is manifested in the square formed of four concepts – incapacity, non-fulfillment, non-payment, and insolvency. The content of insolvency settlement is disclosed, which provides for the adoption of appropriate measures aimed at preventing and/or overcoming the consequences of the bank’s inability to perform (partially or completely) its functional duties in case of any type of insolvency. Certain stages of bank insolvency and measures of influence have been allocated. In accordance with the European BRRD Directive, the goals and principles of insolvency settlement have been formulated. The objectives must be balanced according to the nature and circumstances of each case, and they also influence the choice of method and tools of settlement. The need to harmonize domestic legislation with European rules is noted. In particular, the BRRD recommends the following settlement tools: asset separation tool, bail-in tool, sale of business tool, bridge institution tool. The article discloses the directions of their implementation in domestic practice.