Regulatory and procedural support of creation and accounting of reserves in Ukrainian banks

Volodymyr Yevhenovych Shvets', Yaryna Rostyslavivna Petrushko


The aim of this article is to structurethe main requirements and indicators which influence the  procedure, terms and provisioning rates of active bank transactions. The analysis of financial reporting of banks that have been liquidated allows to conclude that the main reasons for most banks’ insolvency and liquidation are incorrect creation of reserves and impairment of assets. Inappropriate acceptance of expenditures which happened as a result of reserves formation, and failure to show the expenditures in the bank’s chart of accounts have increasedindicators of the bank’s income. Reflection of the interest incomes in the bank balance, which in fact are not received by the bank, as well as reflection of the asset in the form of a credit that will not be returned to the bank, is nothing but provision of untrustworthy information about the bank’s financial situation to the potential clients. Making deposits at the banks which show their expenditures and income inappropriately is risky in terms of possibility of non-return of deposits by the bank as a result of its insolvency. Therefore, the article is an actual one and has an applicable meaning for the purpose of structuring information about the loan servicing and reserves formation rate, as well as identifying risks of inappropriate creation of reserves and untimely determination of asset impairment.


assets; credit; reserves; income; expenditures; impairment of assets

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Instruktsiia z bukhhalterskoho obliku kredytnykh, vkladnykh (depozytnykh) operatsii ta formuvannia i vykorystannia rezerviv pid kredytni ryzyky v bankakh Ukrainy: zatverdzhena Postanovoiu Pravlinnia Natsionalnoho banku Ukrainy vid 27.12.2007 № 481. (2007).

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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