Comparative analysis of the significant positions of financial statements on the example of Raiffeisen Bank in the Republic of Serbia and in the Republic of Croatia

The business of modern companies and lives of individuals are linked inseparably with banks and their operations. A company is referred to a bank for financial transactions and it represents the most common source for financing the foundation and development of the company from the moment of creating a business idea and the endeavor to implement it. In the focus of the paper is comparative analysis of significant items of balance sheet and income statement, on the example of Raiffeisenbankin the Republic of Serbia and in the Republic of Croatia. The aim of this paper is to point out significant trends in the operations of these banks through a comparative overview of the important financial positions.