Bank-Level Financial Panel: Income Structure of Individual Ukrainian Banks, 2017-2025
Description
This dataset provides a bank-level (not system-aggregate) panel of income statement composition for individual Ukrainian banks from 2017 to 2025: interest income and expense, fee and commission income and expense, other income, total income and expenses, payroll costs, net loan loss provision expense, and net profit, for every bank licensed in Ukraine in each year. The panel contains 633 bank-year observations. It is a bank-level companion to this author's system-aggregate Profitability (ROA/ROE) dataset, which reports the same income-structure story (share of interest vs. fee income) at the system level; this dataset allows the same analysis to be repeated at the individual-bank level, or used as the basis for panel regressions of bank income composition on monetary policy variables. The dataset covers 2017-2025 only. 2016 was deliberately excluded: the underlying source file for 2016 (which used a different, non-split reporting structure from 2017 onward) produced a system-wide summed net loss of approximately -195,658 million UAH when aggregated across all banks, a 23% deviation from this author's independently verified official 2016 aggregate net loss of -159,388 million UAH (see the companion Profitability dataset). Because the cause of this discrepancy could not be established with confidence, 2016 income and profit data were withheld from this dataset rather than published unverified. (Balance-sheet items such as assets for 2016 checked out well against the official aggregate and are retained in this author's other 2016-inclusive bank-level datasets; the issue specifically affected income-statement items.) 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.