世界银行-塞尔维亚和乌克兰存款担保基金不良资产管理和撤资实践（英）

1 Public Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure Authorized© 2024 International Bank for Reconstruction and Development / The World Bank 1818 H Street NW Washington DC 20433 Telephone: 202-473-1000 Internet: www.worldbank.org This work is a product of the staff of The World Bank with external contributions. The findings, interpretations, and conclusions expressed in this work do not necessarily reflect the views of The World Bank, its Board of Executive Directors, or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does not assume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use of or failure to use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations, and other information shown on any map in this work do not imply any judgment on the part of The World Bank concerning the legal status of any territory or the endorsement or acceptance of such boundaries. Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of the privileges and immunities of The World Bank, all of which are specifically reserved.Rights and PermissionsThe material in this work is subject to copyright. Because The World Bank encourages dissemination of its knowledge, this work may be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given. Any queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank, 1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e-mail: pubrights@worldbank.org. Cover design: Kora ReichardtIcons © Flaticon / Flaticon and xnimrodx / Flaticon. Used with the permission of Flaticon / Flaticon and xnimrodx / Flaticon. Further permission required for reuse.September 20241ContentsAbbreviations 3Abstract 4Preface and Acknowledgements 5Executive Summary 6CHAPTER 1. INTRODUCTION 8CHAPTER 2. ASSET SALES: SERBIA’S EXPERIENCE 10A. Background information 10B. Governance and legal framework 11C. Asset sale strategy 12D. Management and improvement of assets 13E. Asset valuation 13F. Asset sales process 14G. Lessons learned 14CHAPTER 3. ASSET SALES: UKRAINE’S EXPERIENCE 15A. Background information 15B. Governance and legal framework 16C. Asset sales strategy 16D. Management and improvement of assets 19E. Asset valuation 19F. Asset sales process 20G. Lessons learned 23CONTENTS2ContentsCHAPTER 4. IMPORTANT ASPECTS OF ASSET MANAGEMENT AND DIVESTMENT 24A. Governance and legal framework 25B. Asset sale strategy 27C. Management and improvement of assets 29D. Asset valuation 30E. Asset sales process 32CHAPTER 5. KEY RECOMMENDATIONS FOR AGENCIES RESPONSIBLE FOR BANK LIQUIDATION 34Annex 1. Overview of bank resolution and liquidation frameworks in CE