Evaluation of the efficiency of a commercial bank on the basis of analysis of the financial condition (on the example of JSB “Almazergienbank”)

This article defines the theoretical basis for the analysis of the financial condition of a commercial bank. A commercial bank is defined as an organization whose main purpose is to make a profit with the subsequent distribution of its part among the participants. Commercial bank operations are divided into active and passive. Analysis and assessment of the financial condition of the bank are based on the assets and liabilities of the balance sheet and are determined by an analytical indicator that characterizes the financial side of the bank’s activities through a quantitative assessment of a certain property of the bank. The method of analysis of the financial condition of the bank has been studied, which includes analysis of the main financial indicators, structural analysis, and analysis of the dynamics of assets and liabilities of the balance sheet, analysis of the dynamics of income and expenses. The analysis allows you to make an assessment and conclusions about the current and future state of a commercial bank, as well as for specific banking operations. Further, based on the annual reports of JSB «Almazergienbank» for the period from 2018 to 2020, the following was carried out: an assessment of commercial activities, capital adequacy, liquidity, and financial stability of the bank. The brief conclusion from the study is that the indicators of JSB «Almazergienbank» comply with the standards, and the organization maintains a stable financial position. But despite this, the decline in some indicators is reflected, which urgently needs to be worked on.