Корпоративная безопасность и финансовая устойчивость банков Украины в условиях кризиса

В условиях растущих вызовов безопасности банковского сектора в период послевоенной экономической трансформации Украины возникла необходимость переосмысления подходов к стратегическому управлению банками с уделением особого внимания факторам безопасности. В данном исследовании рассматривается проблема недостаточной интеграции факторов корпоративной безопасности в комплексные модели оценки и управления финансовой стабильностью коммерческих банков в условиях военного времени. Методологическая основа сочетала структурный и функциональный анализ, сценарное прогнозирование и эконометрическое моделирование. Исходную информационную базу составили данные Национального банка Украины, финансовая и нефинансовая отчетность 10 банков, материалы международных рейтинговых агентств и открытые корпоративные данные. Результаты показали существенную неоднородность финансовых параметров исследуемых банков. Наиболее высокие значения достаточности капитала зафиксированы у Credit Agricole Bank – 24.5% и Raiffeisen Bank – 23.8%, тогда как у Ukreximbank показатель составил 16.1%. Доля неработающих кредитов достигала 28.9% в Ukreximbank и 23.7% в Oschadbank. Наибольшая рентабельность активов отмечена у Universal Bank – 3.1%, а уровень покрытия кредитных рисков резервами у PrivatBank и Credit Agricole Bank составил по 98%. Стандартизированные коэффициенты чувствительности между индексом корпоративной безопасности и ROA увеличиваются от 0,47 до 0,78, с CAR – от 0,33 до 0,66, тогда как для NPL сохраняется обратная связь от −0,52 до −0,70. Полученные результаты могут быть использованы регулирующими органами, руководством банковских учреждений и аналитическими организациями при разработке политики обеспечения финансовой безопасности в контексте структурной трансформации экономики.

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