Ukraine's National Bank approves steps for setting higher capital, liquidity requirements for banks

The National Bank of Ukraine (NBU) has approved regulations defining the procedure for setting higher capital adequacy and liquidity ratios for individual banks depending on their risk profile and supervisory review and evaluation process (SREP) results, the regulator reported.

The document implements certain provisions of Directive 2013/36/EU of the European Parliament and of the Council on prudential supervision of credit institutions, and also takes into account recommendations of the European Banking Authority (EBA) and Basel Committee standards.

In particular, the NBU will be able to establish higher values for the regulatory capital adequacy ratio, Tier 1 capital adequacy ratio, Common Equity Tier 1 capital adequacy ratio, and the liquidity coverage ratio in all currencies.

The enhanced requirements will be determined based on the results of the SREP supervisory assessment, which will take into account the bank's financial condition, viability of its business model, adequacy of capital and liquidity, quality of corporate governance, risk management systems, and internal controls.

To calculate additional capital requirements, the central bank will take into account risks that are not fully covered by minimum regulatory standards, including credit, market and operational risks, concentration risk, and interest rate risk in the banking book.

The enhanced ratios established by the regulator will be mandatory for banks to comply with. Information on such requirements for specific banks will be published by the NBU on its website by December 31 each year.

The resolution provides for phased implementation of the new capital adequacy requirements: in 2026 they will apply taking into account 50% of the additional capital amount, while from 2027 they will apply in full.

As noted by the NBU, the introduction of the new approach is part of Ukraine's European integration commitments and is stipulated by the memorandum on economic and financial policy with the International Monetary Fund (IMF).

The regulation was approved by NBU Board Resolution dated May 28, 2026, and enters into force on June 3.