From the beginning of 2025, Ukraine will introduce new approaches to identifying and managing problem assets in the banking sector. These changes, initiated by the National Bank of Ukraine (NBU), are aimed at adapting domestic standards to European norms and increasing the transparency of the financial system.

According to the NBU press service, now non-performing assets of banks will include not only assets with signs of default in accordance with prudential requirements. This category will also include:
- purchased or created financial assets that have been impaired;
- restructured assets that have been re-restructured or are overdue for more than 30 calendar days after their status as problem has ceased.

These innovations will contribute to the unification of accounting for non-performing loans with European standards, which is an important step in the process of integrating the Ukrainian financial system with international markets.

According to the NBU, the volume of non-performing loans in the banking system will remain stable due to the high quality of the loan portfolio and prudent approaches to risk assessment. This will avoid significant fluctuations in the banking sector, which could negatively affect financial stability.

In addition, the NBU has updated the requirements for banks to publish data on their activities. The new rules provide for greater transparency in disclosing information on indicators, in particular the level of problem loans. This will make information more accessible to consumers, investors and other stakeholders, contributing to trust in the banking system.

The introduced changes are part of the overall strategy for reforming the banking sector of Ukraine. They are designed not only to increase transparency and trust in financial institutions, but also to ensure the stability of the system in the context of integration with international markets.