Analiza ključnih finansijskih performansi banke
The Analysis Of Key Financial Performances Of Banks

Summary/Abstract: Financial reporting is the activity that provides relevant information for making important business decisions. The role of financial reporting in banks is of crucial importance for the efficiency of banks' operations. Data needed for adequate financial reporting are found in basic financial statements. In recent years, there has been a growing need for calculating performance indicators using the information from balance sheets, income statements and cash flow statements. In that regard, the paper will focus on four types of financial performance indicators: solvency and liquidity indicators, quality of earnings indicator, capital expenditure indicator and cash flow return indicatorboth.

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