THE BALANCE SHEET OF A COMMERCIAL BANK AS THE MAIN DOCUMENT OF ITS ACTIVITIES

Abstract

Introduction. The article is devoted to the study of the theoretical and methodological aspects of the analysis of the innovative strategy of creating the balance sheet of a commercial bank, the analysis of the current state and prospects for its development, and the developed directions for improving the modern strategy of creating the balance sheet of commercial banks in the conditions of the development of Ukraine. The work examines the content and features of the bank's activity as a financial intermediary, provides a description of the methods of quantitative analysis of its current activity, and investigates the methods of qualitative analysis of its development prospects. Purpose. The purpose of the research is to develop and work out the methodological principles of optimizing the creation of the balance sheet of a commercial bank based on the identification of systemic and functional features of international financial accounting, trends in the development of international financial-credit-payment systems in the conditions of the spread of information technologies and modern internationalization. Method (methodology). Solving the set tasks is carried out with the help of methods of assessment and analysis of risks and efficiency of functioning, assessment of financial and economic indicators of commercial bank activity, statistical methods. Results. The use of tools for improving competitive intelligence in the world markets of banking services is proposed as a direction for improving accounting and analytical support for creating a bank balance sheet. Directions for using data processing software for researching the world banking market of financial services have been developed. The effectiveness of the proposed measures is substantiated.