Адміністративно-правове забезпечення протидії впливу непрацюючих банківських активів на стабільність банківської системи України

The article studies the features of administrative and legal support for counteracting the impact of non-performing (default) bank assets on the stability of the banking system of Ukraine under martial law and establishes that such assets are a significant problem for modern regulation of banking relations. The accumulation of a significant amount of these assets undermines the financial stability and investment attractiveness of banks, public confidence in the banking system and threatens the economic stability and development of the country. It is established that, due to their socio-economic content, the assets under study are designated by the international scientific and public community as NPL from «Non-Performing Loans», which translates as «non-performing (overdue) loans» or «non-performing assets». The available statistical (reporting) data on the share of NPL in the banking sector are analyzed, their high volume and a significant total volume of the loan portfolio as a result of the war, economic crisis and energy terror of our state by the aggressor. The socio-economic challenges of the presence of a high level of non-performing assets under martial law are identified. It is established that the NBU policy is aimed at introducing European regulatory and legal principles for regulating relations with non-performing assets and increasing the transparency of the domestic financial and banking sector. An example of such introduction is the implementation of the European Union initiative “Ukraine Facility”, introduced by Regulation (EU) of the European Parliament and of the Council (EU) of 29.02. 2024 No. 2024/792, as well as Regulation of the European Parliament and of the Council (EU) No. 575/2013 of 26.06.2013 on prudential requirements for credit institutions. Proposals (monitoring of credit portfolios, debt restructuring, asset sales, improvement of financial instruments, implementation of best practices, etc.) are substantiated to improve the relations of administrative and legal support for the management of non-performing assets by amending the Resolution of the Cabinet of Ministers of Ukraine dated April 15, 2020 No. 281 and the Resolution of the Board of the National Bank of Ukraine dated July 18, 2019.