ФІНАНСОВИЙ СТАН БАНКУ ТА МЕТОДИ ЙОГО ОЦІНКИ В УКРАЇНІ

Abstract

To ensure the effective functioning and development of the economy of any country, a stable banking system is necessary. The stability of the banking system affects the state of the economy and contributes to its growth, so the analysis of the financial condition of banking institutions is a priority function of state bodies that regulate the banking sector. Reliable and timely analysis of the Bank's financial condition is the key to making effective financial decisions on the part of owners, investors, partners, employees of the tax service and other participants in economic relations aimed at reducing costs, increasing profits and market value of the company. Regular analysis of the Bank's activities allows it to effectively manage active and passive operations in order to maximize profits and ensure a stable financial condition.The article considers approaches to the definition of the concept «financial condition of a Bank» that currently exist in the literature, and it is established that there are many opinions on the definition of the concept «financial condition of a Bank». But, despite the fact that the opinions of a number of authors coincide, this issue requires further study. The article discusses the main goals and objectives of the analysis of the Bank's financial condition. The main methods of analysis of the Bank's financial condition are defined. These include: coefficient analysis, rating analysis, mathematical and statistical models. A comparative analysis of the coefficients that are used to analyze the financial condition of the Bank, as well as the standards established by the National Bank of Ukraine. The most common rating model for assessing the Bank's financial condition – the American CAMELS system-is described.