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https://evnuir.vnu.edu.ua/handle/123456789/29650| Title: | Accounting and analytical tools for the formation of subordinated debt of commercial banks in Ukraine |
| Authors: | Shmatkovska, Tetiana Krupka, Ihor Synenko, Vasyl Sydorenko, Roman Mostovenko, Nataliia Talakh, Tetiana Danchevska, Iryna Melnyk, Nataliia |
| Affiliation: | Lesya Ukrainka Volyn National University Ivan Franko National University of Lviv Ivan Franko National University of Lviv Lutsk National Technical University Lutsk National Technical University Lutsk National Technical University Stepan Gzhytskyi National University of Veterinary Medicine and Biotechnologies of Lviv Ivan Franko National University of Lviv |
| Bibliographic description (Ukraine): | Shmatkovska, T., Krupka, I., Synenko, V., Sydorenko, R., Mostovenko, N., Talakh, T., Danchevska, I., Melnyk, N. (2023). Accounting and analytical tools for the formation of subordinated debt of commercial banks in Ukraine. AD ALTA: Journal of interdisciplinary research. Vol. 13(1). Special Issue XXXIV. Pp 52-55. |
| Journal/Collection: | AD ALTA: Journal of interdisciplinary research |
| Issue: | 1 |
| Volume: | 13 |
| Issue Date: | 8-Apr-2023 |
| Date of entry: | 2-Dec-2025 |
| Country (code): | CZ |
| Keywords: | commercial banks capital economic security subordinated debt |
| Page range: | 52-55 |
| Start page: | 52 |
| End page: | 55 |
| Abstract: | The article considers the current specifics of accounting for hybrid financial instruments in the process of forming the regulatory capital of commercial banks in Ukraine. The important role of subordinated debt as a component of the bank`s equity capital is determined. The dynamics of changes in the total subordinated debt and the capital adequacy ratio in the banking system of Ukraine in the crisis conditions of the war, which results in instability of financial markets, is studied. The special role of subordinated debt in the process of ensuring the financial stability of commercial banks and increasing their capitalization is noted. The need to enhance the ability of banks to attract hybrid instruments for increasing their regulatory capital is determined |
| URI: | https://evnuir.vnu.edu.ua/handle/123456789/29650 |
| Content type: | Article |
| Appears in Collections: | Наукові роботи (FEU) |
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