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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of February 3, 2026 No. 13

About approval of Changes in some regulatory legal acts of the National Bank of Ukraine

According to Articles 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", Articles 44, of 66, 67 Laws of Ukraine "About banks and banking activity", for the purpose of implementation of provisions of Regulations of the European Parliament and Council (EU) of June 26, 2013 and about modification of Regulations No. 648/2012, enhancement of procedure for determination by banks of Ukraine of the extent of credit risk on active banking activities and increase in effective management of banks of Ukraine of troubled assets the Board of the National Bank of Ukraine decides No. 575/2013 about prudential requirements for credit institutes:

1. Approve Changes in:

1) Regulations on determination by banks of Ukraine of the extent of the credit risk on active banking activities approved by the resolution of Board of the National Bank of Ukraine of June 30, 2016 No. 351 (with changes) (further - Changes in No. Provision 351) which are applied;

2) Regulations on the organization of the process of management of troubled assets in banks of Ukraine approved by the resolution of Board of the National Bank of Ukraine of July 18, 2019 No. 97 (with changes) (further - Changes in No. Provision 97) which are applied.

2. To banks of Ukraine:

1) to develop/make changes to intra bank provisions / documents by determination of the extent of credit risk on active bank transactions / management of troubled assets taking into account Changes in the Provision No. 351 and Changes in the Provision No. 97 till April 29, 2026;

2) to perfrom calculation of the extent of credit risk for active banking activities:

from reporting date on May 01, 2026 taking into account requirements of Item 1, subitems 1, 2 and paragraphs of the first - the eighth, sixteenth subitem 3 Items 2, subitems 1, 2 Items 3, Items 4-6, of the subitem of 1 Item 7, the subitem 1, subitem paragraph two 2, subitems 3, 4 Items 8, subitems 1, 2, 4, the 5th Item 9 of Changes in the Provision No. 351;

on reporting dates on May 01, on June 01, on July 01, on August 01, 2026 using in the test mode of requirements of paragraphs of the ninth or fifteenth subitem 3 of Item 2 of Changes in the Provision No. 351;

from reporting date on September 01, 2026 using requirements of paragraphs of the ninth or fifteenth subitem 3 of Item 2 of Changes in the Provision No. 351;

from reporting date on November 01, 2026 using requirements of the subitem 3 Items 3, the subitem 2 Items 7, the paragraph of the third subitem 2 of Item 8 of Changes in the Provision No. 351;

3) to exercise control of troubled assets:

from reporting date on May 01, 2026 using requirements of the subitem 1, paragraphs of the first - the third, fifth, sixth subitem 2, the subitem 4 Items 1, Items 2, 3, subitems 2, 3, paragraphs of the first and second subitem 4, the subitem 5 of Item 4, Items 5, 6 Changes in the Provision No. 97;

from reporting date on November 01, 2026 using requirements of the paragraph of the fourth subitem 2, the subitem 3 Items 1, the subitem 1, paragraphs of the third and fourth subitem 4 of item 4 of Changes in the Provision No. 97.

3. To department of methodology of regulation of activities of banks (Oksana Prisyazhenko) after official publication to inform banks of Ukraine information on adoption of this resolution.

4. The resolution becomes effective from the date of, its official publication following behind day.

Approved by the Resolution of Board of the National Bank of Ukraine on February 3, 2026 No. 13

Changes in Regulations on determination by banks of Ukraine of the extent of credit risk on active banking activities

1. To state the subitem 10 of Item 5 of the Section I in the following edition:

"10) default asset asset by which the class of the debtor/partner taking into account requirements of this Provision / intra bank provisions is determined by bank as:

10 - for debtors legal entities, except debtors legal entities on the specialized credit;

5 - for other debtors;

2 - for partners on short-term financial receivables and on receivables on economic activity;".

2. In the Section II:

Item 20 to replace 1) with two new Items 20 and 20-1 of the following content:

"20. The bank establishes on the credit which assessment is performed on group basis or on the simplified approach, value of coefficient of probability of default (PD) proceeding from class of the debtor determined according to requirements of this provision based on assessment of timeliness of debt repayment, taking into account other characteristics determined in appropriate sections of this provision, and corrected taking into account requirements:

1) about recognition of default of the debtor on the signs established in subitems 1-1-5 of Item 165 of the Section XVIII of this provision;

2) about derecognition of default of the debtor, established in Items 167-167-3 of the Section XVIII of this provision.

20-1. The bank establishes on the financial receivables which are not exceeding three months which assessment is performed on group basis or on the simplified approach, value of coefficient of PD of the partner proceeding from the class determined according to requirements of this provision based on assessment of timeliness of debt repayment and taking into account other characteristics determined in appropriate sections of this provision.";

Item 32 to add 2) with the new paragraph third the following content:

"The bank determines EAD by the provided financial liabilities for the purposes of application of the subitem 1 of Item 132-1 of the Section XI-1 of this provision as the total amount of debt determined according to the subitem 4 of Item 5 of the Section I of this provision, reduced by the amount of the reward earned by bank (without depreciation) without weighing on coefficient of credit conversion (CCF).";

Item 36 to replace 3) with five new Items 36-36-4 of the following content:

"36. The bank determines timeliness of repayment by the debtor/partner of debt (except debt repayment by the credits the overdraft / to credit cards) proceeding from the number of calendar days of delay of debt repayment that is for date of assessment of asset and the size of overdue debt on asset, taking into account it:

1) the next working day behind day when there was no its repayment in time, provided by the agreement is in the first afternoon of delay of debt repayment;

2) the Number of days of delay of debt is determined if the overdue debt size on asset exceeds 500 UAH for debtors - physical persons / 1000 UAH for debtors - legal entities, or the equivalent of this foreign currency amount determined by the official rate of hryvnia to the foreign currencies established by National Bank for date of determination of the extent of credit risk.

The debt on which there are no bases for counting of number of days of delay of debt repayment is considered such on which the number of days of delay of debt is equal to "0".

36-1. The bank is determined by the number of calendar days of delay of the debt repayment on the credits the overdraft / to credit cards from the date of following behind day when there was no introduction/transfer by the debtor/partner of means (not at the expense of borrowing facilities of bank) in amount, not smaller, than the amount of imputed incomes recognized by bank according to regulatory legal acts of National Bank on financial accounting, in time, come earlier from two:

1) the deadline of repayment of obligatory regular payment established by terms of the contract;

2) 30 calendar day from the date of charge of the income.

36-2. The bank determines the number of calendar days of delay of credit debt the overdraft / credit card which arose/increased owing to complete (final) debt repayment on other asset, taking into account it:

1) in the first afternoon of delay of debt repayment on the credit the overdraft / credit card is the day which came earlier from two days: the next working day behind day when there was no debt repayment on other asset in time, provided by the agreement on other asset, or the next working day behind day when the first/single payment for the credit account the overdraft / credit card for debt repayment on other asset took place;

2) determination of number of days of delay of debt repayment is performed about day of introduction/transfer by the debtor/partner of means (not at the expense of borrowing facilities of bank) in amount, not smaller, than cumulative payment amount, performed for the credit account the overdraft / credit card for debt repayment on other asset.

36-3. The bank determines the number of calendar days of delay of debt by other asset which partial repayment is performed for the credit account the overdraft / credit card, and on the credit the overdraft / credit card on which/which debt arose/increased owing to such repayment, taking into account it:

1) in the first afternoon of delay of debt repayment on other asset the day which came earlier from two days is: the next working day behind day when there was no debt repayment on asset in time, provided by the agreement on other asset, or the next working day behind day when the first payment for debt repayment on other asset for the credit account the overdraft / credit card took place;

2) in the first afternoon of delay of debt repayment on the credit the overdraft / credit card on which/which debt arose/increased owing to partial debt repayment on other asset is the next working day behind day when the first payment for such repayment took place;

3) determination of number of days of delay of debt repayment on other asset is performed about day of simultaneous accomplishment of the following conditions: repayment by the debtor/partner (not at the expense of borrowing facilities of bank) the unsettled debt on other asset and introduction/transfer by the debtor/partner of means (not at the expense of borrowing facilities of bank) in amount, not smaller, than cumulative payment amount, performed for the credit account the overdraft / credit card for debt repayment on other asset.

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