The article substantiates the transformation of the agri-food sector’s financial and credit support system under military destruction. The author proves a shift in the hierarchy of capital sources, where international grants and state subsidies take priority due to the depletion of internal profits. The quasi-resource role of VAT as a liquidity support tool is revealed, and mechanisms to overcome the lack of liquid collateral through hybrid instruments (leasing, bills) are proposed. A conceptual model of blended finance is developed to ensure the adaptation of agricultural enterprises to military risks and create a foundation for their innovative modernization according to EU standards.
Publication Date: 2026-05-13