Theoretical aspects of liquidity management in a commercial bank

The study presents various approaches to the interpretation of the concept of liquidity of a credit institution and its essence. Differences are highlighted that reflect the priority aspects in assessing the liquidity of a commercial Bank from the authors ‘ point of view. The Bank of Russia’s liquidity ratios and ratios are also presented. The research resulted in a change in the Bank’s structure, since the most important element of the formation of a commercial Bank’s liquidity management system is the improvement of the organizational structure responsible for forecasting liquidity and selecting management tools. When improving such a structure, it should be ensured that the structure is integrated into the unified management system of a commercial Bank, that it is linked to other structural divisions of the Bank, and that it has a comprehensive approach to managing liquidity risk, along with other risks. It is concluded that the most effective model is the creation of a single risk management Department, which includes a liquidity management Committee. At the same time, all structural divisions of the Bank should be included in the General system. The recommendation to evaluate the obligations taking into account the possibility of their early repayment is justified.