Non-Performing Loans and Structural Disparities Between Bank Ownership Types in Ukraine, 2017-2026
Description
This dataset tracks non-performing loan (NPL) ratios in Ukraine's banking system from 2017 to 2026, broken down by loan type (corporate vs household) and by bank ownership type (state-owned banks as a group, PrivatBank specifically, foreign-owned banks, and privately-owned domestic banks), with a further breakdown of the ownership-type figures by corporate vs household loans. IMPORTANT METHODOLOGY CAUTION (updated in v2, see Version History below): the sharp apparent drop in every NPL series in this dataset between 2025 and 2026 (for example, the system-wide NPL ratio falls from 30.3% to 13.9%) was initially attributed by the author to a possible change in NPL reporting methodology (EBA-aligned definitions). Independent verification in v2 against NBU-sourced reporting (FinClub, February 2026) confirms the primary driver was instead a real, one-time balance-sheet event: state-owned banks wrote off more than UAH 170 billion of legacy non-performing assets in December 2025 alone, reducing the system-wide volume of NPL loans from UAH 393.2 billion to UAH 189.3 billion within the year (a 51.9% reduction), which mechanically produced the ratio drop from 30.29% to 13.92% - figures that match this dataset's 2025 and 2026 values almost exactly. A definitional change may have contributed additionally, but could not be independently confirmed. Researchers should treat the 2025-to-2026 drop primarily as a real credit-quality cleanup event concentrated in state-owned banks, not (or not only) as a statistical artifact of reclassification. METHODOLOGY & SOURCES Data were manually compiled from official statistics published by the National Bank of Ukraine (NBU). No adjustments were made; the methodology break described above is a feature of the underlying NBU reporting itself and is preserved, not corrected, in this dataset so that researchers can see and account for it directly. Sources accessed August 2026: - National Bank of Ukraine, Supervisory statistics - Key performance indicators of Ukrainian banks: https://bank.gov.ua/ua/statistic/supervision-statist CONTACT INFORMATION Illia Kyselov, PhD in Law Associate Professor, Department of Law, Bohdan Khmelnytsky Melitopol State Pedagogical University, Zaporizhzhia, Ukraine CMSA (R), FPWMP (R), and BIDA (R) (Corporate Finance Institute) Email: illiakyselov86@gmail.com The author is open to collaboration on Scopus-indexed publications and further research using Ukrainian economic and financial statistics. Inquiries regarding this dataset, potential co-authorship, or data requests are welcome.