METHODS OF ANALYSIS OF THE FINANCIAL STATEMENTS OF BANKS

Abstract

The article discusses the features of banking activities, objectives and functions of banks, they are fundamentally different from the activity of the company any other independent of the economic sphere, the role of credit institutions in society and the need for their existence in order to maintain the country’s economy as a whole. The author stresses that banks should not only be multi-functional and operational, but also to meet all the requirements of reliability and stability. The article provides a method for analyzing the nancial condition of banks.

Keywords

• финансовые институты
• горизонтальный анализ
• вертикальный анализ
• коэффициентный анализ
• обязательные нормативы банков
• financial institutions
• horizontal analysis
• vertical analysis
• ratio analysis
• mandatory regulations of banks