Methodological features of the analysis of profitability of a commercial bank

The article presents a comparative description and practice of applying the analytical approaches of the National Bank of the Republic of Belarus and the DuPont methodology to the construction and factor analysis of the return on assets and capital of a commercial bank. Identification and assessment of the influence of factors make it possible to focus management's attention on key areas for optimizing the ratio of profitability, risks and liquidity in the bank's activities.