Относно прозрачността на финансовите отчети в банковия сектор
About the Transparency in the Financial Reports in the Bank Sector

Summary/Abstract: In the present article the author considers some issues related to the transparency of the bank reports. The public benefits of this transparency, as well as the benefits for the financial institutions are clarified herein. The transparency aims are also shown. The criteria specifying the information transparency level of banks, which are proposed by the international credit agency “Standard & Poors” are discussed, too. The question “Are there any parties which benefit from non-transparency and is it possible for the transparency to have any negative consequences in certain cases?” is considered. Emphasized is the fact that the more qualitative information has an influence over the growing confidence of creditors, depositors and investors and can support the stability increase of the banks.

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