Bank-Level Financial Panel: Profitability of Individual Ukrainian Banks, 2016-2025
Description
This dataset provides a bank-level (not system-aggregate) panel of financial performance for individual Ukrainian banks from 2016 to 2025: total assets, total capital, net profit, income components, and both officially reported and independently calculated return on assets (ROA) and return on equity (ROE), for every bank licensed in Ukraine in each year, sourced directly from NBU individual bank financial reporting. The panel contains 728 bank-year observations across 60-113 banks per year (the count falls over time due to the sector consolidation documented in this author's companion dataset on bank count). This is intended primarily to support panel regression analysis of bank profitability determinants, of the kind used in the literature on post-Soviet and transition-economy banking (e.g. Yuksel et al., 2018, MDPI Economies), where firm/bank-level panels give far more statistical power than aggregate annual time series. A pooled OLS regression of bank-level ROA on the NBU discount rate and the system-wide government bond (OVDP) share of assets, using this dataset, yields a statistically significant result (n=633, F-test p=0.0003) that is not obtainable from the 10-observation annual aggregate series alone - notably, the bank-level discount-rate coefficient is negative, in contrast to the positive association seen in system-aggregate data, suggesting the aggregate "profitability paradox" during the war may be concentrated among a subset of large banks with substantial government bond holdings rather than reflecting the typical bank. 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.