The National Bank of Ukraine has introduced provisions for banks to incorporate the right-of-use assets into calculation of the amount of regulatory capital, the regulatory capital adequacy ratio (N2), and the common equity adequacy ratio (N3).
The above amendments were approved by NBU Board Resolution No. 43 On Amendments to the Instruction on the Procedure for Regulation of Bank Activities in Ukraine dated 25 February 2019, which comes into effect 30 days after its official publication.
The calculation of economic ratios has been amended due to implementation of IFRS 16 Leases and taking into account the regulations of the Basel Committee on Banking Supervision.