NBU obliges banks to disclose more information about capital and liquidity

National Bank of Ukraine / NBU, Flickr
Фото: National Bank of Ukraine / NBU, Flickr

The National Bank has expanded the list of information that Ukrainian banks must publish in open access. New requirements will apply to capital adequacy and liquidity indicators and will come into effect from November 2026.

This was reported by the National Bank of Ukraine.

From November, banks must additionally publish on their websites the components of the calculation of the net stable funding ratio - NSFR. This indicator characterizes the extent to which the bank's assets are funded by stable sources over a longer time horizon.

In addition, by the end of 2026, banks will begin to disclose individual increased values of prudential capital adequacy and liquidity standards, which the NBU will set for individual institutions as a result of the supervisory process within Pillar II.

The National Bank plans to publish the same data on its official website. The information should appear there by 31 December.

The NBU explained that expanding the scope of open data will allow market participants to better assess the capital buffer and liquidity position of specific banks. The regulator also expects that this will contribute to strengthening market discipline and financial stability.

The new requirements are enshrined in NBU Board Resolution No. 110 dated 22 September 2026. The document comes into force on 1 November.

Banks are already obliged to publish a number of indicators of their activities. In particular, publicly available information on compliance with prudential standards, capital standards, balance sheet indicators and financial results, the structure of loans by credit risk level, volumes of household deposits and potential compensation amounts by the Deposit Guarantee Fund.

Banks also disclose components of the calculation of the liquidity coverage ratio LCR and the results of resilience assessment. The new rules actually expand this list with long-term liquidity indicators and individual requirements set by the NBU for specific banks.

Based on materials: National Bank of Ukraine, NBU Board Resolution No. 110

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