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In martial law conditions, the problem of making capital investments becomes even more tangible for business entities, given the limitation of their financial capabilities, which, accordingly, affects the investment security of the state. The situation is aggravated due to the lack of sufficient interaction between the state's investment security provision and depreciation policy. The article's purpose is to form conceptual directions for the development of depreciation policy as a tool for financial support of the state's investment security. The study results indicate that the current state of affairs with the allocation of depreciation deductions to finance current assets contradicts the laws of the circulation of individual capital and does not allow the restoration of fixed assets at the required level. This situation is caused by the improper reflection of the content of depreciation in Ukrainian legislation at various levels, which reduces its perception as a means of reducing tax liabilities. The economic content of depreciation as a source of capital investments should not change depending on the way to ensure the targeted use of these funds because depreciation deductions are costs from the point of view of the economic (accounting) concept and a source for investment – from the point of view of the financial concept. However, to ensure all functions (reproductive, financial, regulatory), the state must delegate to business entities the maximum rights to determine depreciation norms and methods. Accelerated depreciation should not be an exception, as it loses meaning in interpreting depreciation in the context of classical approaches to circling individual entrepreneurial capital. The proposed theoretical approaches, subject to the application of appropriate mechanisms, will increase the resource base of capital investments, including the expanded reproduction of fixed assets, ultimately improving the state's investment security.

International trade is one of the most important assets of modern economic relations, but its development depends on many factors, including the level of awareness of trends in customs development. Globalization processes have opened up several advantages and prospects for the development of the economies of many countries, however, at the same time, have created a number of threats that customs control is designed to prevent. It is possible to fulfil the current tasks facing customs control only with the intensification of scientific research, including disclosure of the polymorphic essence of customs control, as well as the definition of its principles. The purpose of the article is to develop theoretical and praxeological components of customs control in terms of clarifying its essence and defining its principles. The methodological basis of the study is the dialectical method, logical-semantic method, and the method of transition from abstract to concrete knowledge of the essence and clarification of the concepts of “customs control” and “principle of customs control”; methods of analysis, synthesis, and generalization are used to systematize the principles of customs control as a polymorphic phenomenon and to clarify their content. According to the results of the research, the polymorphic essence of customs control is determined, in particular, customs control is described as a system of scientific knowledge, as a theory that forms the basis of the discipline, within which the necessary professional competencies are formed, and as a type of practical activity regulated by the norms of customs legislation. The defined approach, as well as the analysis of existing regulations and theoretical developments in terms of defining the principles of customs control, allowed to identify the latter in terms of content as a system of scientific knowledge, as a practical activity and lay the foundation for further evaluation of customs control.

Background. Previous studies of the Truskavetsian Scientific School of Balneology have studied the effects of course use of bioactive water Naftussya - the main therapeutic factor of the spa - on plasma levels of thyroid hormones in males and females healthy rats and women with thyroid hyperplasia. In men with chronic cholecystitis, the immediate thyrotropic effects of a single use of Naftussya water have been studied. The aim of this study is thyrotropic effects of balneotherapy in Truskavets’ spa and their endocrine, vegetative and metabolic accompaniments in men and women with chronic cholecystitis and pyelonephritis. Materials and Methods. The object of clinical-physiological observation were 34 men (23-70 years) and 10 women (39-76 years), who underwent rehabilitation treatment of chronic cholecystitis and pyelonephritis in remission in the Truskavets’ spa. The examination was performed twice, before and after a 7-10-day course of balneotherapy. The main object of study was the plasma level of Triiodothyronine. We determined also content in plasma Cortisol, Aldosterone, Testosterone and Calcitonin as well as the parameters of the HRV and metabolism. Results. We find in 16 patients (12 men and 4 women) inhibitory thyrotropic effect, in 22 (16 men and 6 women) neutral, and in 6 men only – enhancing effect of balneotherapy. Each variant of the thyrotropic effect is accompanied by characteristic changes in testosteronemia, calcitoninemia, parathyroid activity, Heart Rate, Baevskiy’s Activity Regulatory Systems Index, HRV-markers of vagal tone, Calciemia as well as VLD and LD lipoproteins Cholesterol plasma. Conclusion. Our data confirmed and supplemented the provisions on the multivariate effects of balneotherapy in the spa of Truskavets’ on the endocrine and autonomic nervous systems and metabolism of patients.

The emergence and rapid development of the cryptocurrency market necessitated its organization and legal regulation. Today in Ukraine, businesses are allowed to record cryptocurrency as a financial asset (financial instrument / intangible asset), so cryptocurrency can be used by businesses and individuals as an investment. In developed countries, where the legal framework for the operation of cryptocurrencies has been created, new derivative financial instruments are emerging: Bitcoin futures and options on Bitcoin futures. The purpose of the article is to study the features of derivative financial instruments for cryptocurrencies and prospects for their use in Ukraine. The authors analyzed the peculiarities of the functioning of Bitcoin derivatives on Chicago Mercantile Exchange (CME). It has been established that both Bitcoin futures and options on Bitcoin futures are settlement contracts without the actual delivery of the underlying asset, and their value is formed depending on the spot prices for bitcoin. According to the results of the study, it can be argued that derivatives based on cryptocurrencies (bitcoin) are used mainly for speculative purposes, are highly volatile and high risk, require significant investment to participate in trading (compared to derivatives on traditional financial instruments) and do not involve any transactions with direct cryptocurrencies. Domestic legislation does not explicitly prohibit investments in cryptocurrencies and financial instruments derived from them, but does not determine the legal status of cryptocurrencies. National financial market regulators do not provide any guidance on valuation, accounting and cryptocurrency transactions to businesses, but only warn of the high risks of investing in cryptocurrencies.

The urgency of the research topic is caused by the rapid growth of capital markets and the emergence of all new financial instruments, the complexity of their structure and the transition beyond the regulatory influence of supervisory authorities. Discussion issues on the identification of derivatives, as well as their certain types, create significant problems with their valuation, the correctness of accounting, and the application of regulatory measures. Inconsistency in the interpretation of derivative financial instruments nature and their certain types is also present in domestic legal acts. Therefore, until the elimination of these shortcomings, derivative financial instruments create additional risks for their owners – financial institutions, as well as for creditors and depositors. The purpose of the research, conducted in the article, lies in the clarification of derivatives nature and developing an appropriate classification of their types in order to its further use with a view of regulation. The methodological basis of the research. The methodological basis of the study is a dialectical approach to the understanding of the essence of derivative financial instruments; general scientific methods of knowledge of phenomena and processes (monographic, abstract-logical, synthesis, comparison, generalization), analysis of legal acts in the part of treatment of derivatives, derivative financial instruments and derivative securities, methods of grouping systematization and generalization in developing the classification of derivative financial instruments. Scientific results. It has been established that in order to maintain the stability of financial markets and their participants, the transformation of regulatory measures should be a permanent development and modification of the financial instruments that are being rotated. Various approaches to the interpretation of derivative financial instruments essence in normative legal acts and scientific literature have been analysed in order to improve the regulation of their issuance and circulation. This made it possible to streamline the conceptual apparatus and to group certain types of derivatives according to certain classification grounds. The basis for classification is the concept of “derivative financial instruments” as the broadest, which includes derivative securities and term contracts (derivatives). The concept of derivatives and derivative securities are delimited based on the study of terminology. It was established that derivatives are standard documents that certify the right and/or obligation to purchase or sell future securities, tangible or intangible assets, as well as funds or make payments on terms and conditions specified by them. However, in some cases, derivatives may acquire features of derivative securities, in particular, when issued through emission and freely traded in markets and bring income (losses) to their owner as a result of changes in their market value. The practical significance. The practical value of the research is the possibility of using the developed classification for the needs of emission regulation and the circulation of derivative financial instruments.