The definition of the "bank restructuring" concept has been clarified, which, unlike the existing ones, involves the use of a number of organizational, regulatory, operational, technical, information, marketing and personnel changes of innovative nature in order to improve the organizational structure and financial condition, increase the efficiency and competitiveness of the bank, adaptation to the external environment in order to ensure the growth of the bank's market value in accordance with its development strategy.
The classification of bank restructuring methods is improved, which, unlike existing ones, considers the nature of approaches to restructuring (transformation; reorganization; reforming; reengineering, financial rehabilitation) and the level of financial state (ordinary, preventive, crisis).
The contents of the system of crisis adjustment of banks based on the complex interaction of economic entities regarding the use of restructuring tools is revealed. this makes it possible to obtain the end result of the anti-crisis measures, which is to achieve the objectives set by the banks with a view to stabilizing the factors of influence of the internal and external environment.
The current state of the Ukrainian banking sector in the context of restructuring processes is analyzed. , in particular the dynamics of the banks quantity, the main indicators of the Ukrainian banking system performance, the indicators of the resource base formation, the volume of total and non-performing assets of the banking sector, the dynamics of the Ukrainian banks quantity in the liquidation status and in the temporary administration status, the amount of total actual cash inflows to insolvent banks in Ukraine.
The system of anti-crisis adaptation of banks in Ukraine has been evaluated in the context of next directions of its functioning: the activity of the Deposit Guarantee Fund in the direction of withdrawal of insolvent banks from the market; National Bank of Ukraine improvement of the banking system, in particular by means of bank refinancing. A critical analysis of the legal regulation and organization, methodological, personnel, financial and information support of bank restructuring was carried out. The specific problems, weaknesses and unresolved issues in this area have been identified.
The need to update the strategic program documents in the field of bank restructuring is emphasized. For this purpose, it is recommended National Bank jointly with the Cabinet of Ministers of Ukraine, the Deposit Guarantee Fund, the Independent Banking Association, the Association of Banks of Ukraine to develop the Banking Sector Restructuring Strategy. A conceptual scheme of banking sector restructuring has been developed, which, unlike the existing ones, aims at identifying priority areas, sources of financing, and also takes into account the totality of economic, organizational and legal bases of restructuring in the banking sector with state support in order to ensure its anti-crisis adaptation in the economic development of the country.
The sequence of expediency reasoning of anti-crisis management measures of the bank activity, based on determining the depth of the crisis and the need for restructuring, has been further developed, which makes it possible to choose the optimal level and nature of anti-crisis management measures.
The directions of improvement of banking supervision in the context of bank restructuring are defined, which, unlike the existing ones, are based on a clear delimitation of the functions of supervisory bodies taking into account the stages of the bank life cycle, which promotes more thorough search and implementation of measures aimed at effective restructuring in the course of restructuring changes.
A methodological approach to the management of problematic bank debt by restructuring bank loans due to refinancing of the central bank, creation of a state debt management company and its active interaction with investors and financial market participants have been developed.
The scientific and methodological approach to determining the need of banks for restructuring was improved, which, unlike the existing ones, is based on the analysis of strategic, financial stability, financial security and social indicators. It allows to consider the factors of change and to choose the most appropriate restructuring option depending on the bank’s financial state.
The forecasted model of the bank's financial result obtained during the restructuring is substantiated, which takes into account changes in the volumes of attracted resources, capital and contingent expenses of the bank. It allows to determine the optimal amounts of resources, income and expenses necessary to achieve the desired goals of the restructuring.
