Bank-Level Financial Panel: Balance Sheet Structure of Individual Ukrainian Banks, 2016-2025
Description
This dataset provides a bank-level (not system-aggregate) panel of balance sheet composition for individual Ukrainian banks from 2016 to 2025: cash, interbank placements, securities holdings (at amortized cost and at fair value), loans to corporate and individual clients, customer funds, debt securities issued, funds received from the National Bank of Ukraine (NBU refinancing), and total capital, for every bank licensed in Ukraine in each year. The panel contains 728 bank-year observations. It is a bank-level companion to this author's system-aggregate datasets on assets/liabilities (the "Devaluation Illusion" dataset) and capital/government bonds, allowing researchers to examine cross-bank heterogeneity - for example, which individual banks drove the system-wide increase in government bond holdings during the full-scale war, or which banks relied on NBU refinancing support and when. Two accuracy notes carried over from this author's companion Bank-Level Profitability Panel dataset apply equally here (see that dataset's README for full detail and independent verification against Ministry of Finance figures for PrivatBank): 1. Several line items in the underlying NBU API are split across two records (dimension "r034", values 1 and 2) that must be SUMMED to reconstruct the correct total for a bank; this summation has been applied throughout. 2. Summing any column across all banks for a given year will NOT reproduce the official system-wide aggregate (it will overstate it, due to interbank positions not being netted out when individual bank balance sheets are simply added together). Use this author's system-aggregate datasets when a system-wide total is needed. A further note specific to this dataset: the securities columns (Securities_AmortizedCost_UAH_mn and Securities_FairValue_UAH_mn) are not exclusively government bonds (OVDP) by definition - they are the broader IFRS balance sheet categories "securities at amortized cost" and "securities at fair value through OCI" - though OVDP and NBU certificates of deposit are known to make up the large majority of Ukrainian banks' holdings in these categories. Funds_From_NBU_UAH_mn is blank (not NaN-filled as zero) for bank-years where the source data contained no record for that line item, which may mean either zero refinancing or a genuine reporting gap; this distinction could not be verified from the source alone. 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.