Анализ на финансовите отчети – основен инструментариум за оценка на банковата система за периода 2020 – 2023 година
Analysis of Financial Statements – a Basic Toolkit for Assessing the Banking System for the Period 2020 – 2023

Author(s): Liliya Rangelova, Atanaska Filipova-Slancheva
Subject(s): Economy, National Economy, Financial Markets, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: financial and accounting analysis; financial statements; accounting information, commercial banks; indicators
Summary/Abstract: Current economic, financial and political conditions are changing and creating a new environment for banks to function as leading financial intermediaries in the economy. The good financial condition of the banking system is a prerequisite for its stable development in the foreseeable future. Through the analysis and interpretation of the content of the information from the financial statements of commercial banks for the period 2020 – 2023 a system of accounting metrics is established to assess the financial status of the banking system. This analysis covers the following constituent elements: assets and liabilities, equity and changes in it as a difference between income and expenses. In the analysis of the financial situation, the aim is to evaluate the efficiency of the banking activity, determining the resources and on what basis certain results and effects have been achieved. For this purpose, relative indicators such as profitability, liquidity, solvency, capital adequacy, financial leverage, etc. are used. The resulting analytical information is useful to both internal and external users of the commercial bank's financial statements.

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