Analyzing liquidity indicators in banks based on accounting data

Abstract

This article examines the theoretical and practical aspects of analyzing commercial banks' liquidity using accounting data. It considers the structure of bank assets and liabilities, maturity matching, the adequacy of liquid assets, and cash flow management. Particular attention is paid to assessing banks' short-term and long-term payment capacity, identifying liquidity risks, and developing recommendations to mitigate them through the effective use of financial reporting data.