Stručni rad
COMPARATIVE ANALYSIS OF FINANCIAL INDICATORS OF SMALL AND LARGE BANKS IN REPUBLIC OF CROATIA
Dolores Pušar Banović
orcid.org/0000-0002-9347-9107
; Veleučilište RRiF
Sažetak
In the Croatian professional literature, it is not easy to find comparative analyzes of the financial ratios of the banks operating in the Croatian financial market. The analysis of the Croatian banking system is carried out by the Croatian National Bank (CNB). Since June 30, 2016. the CNB has been publishing key performance indicators
(KPI) of credit institutions but only at the aggregate level in the report called Selected indicators of the structure, concentration, and operations of credit institutions. However, it should be emphasized that for the last few years, the CNB has been publishing the report Financial statements of credit institutions, which contain the balance sheet and profit and loss account of individual credit institutions, as well as a report called Data
on the operations of credit institutions, in which you can find a few separate comparative financial ratios of individual credit institutions (such as ROAA, ROAE, TCR, leverage ratio, LCR).
Taking into account the specificity of the credit institution’s operations, the financial ratios of banks, modeled on the financial ratios of companies, can be divided into six groups of indicators: indicators of liquidity, financial structure, activities, cost efficiency, profitability, and investment indicators.
The importance of bank financial indicators is reflected in the information given to the management, based on which critical business decisions at the strategic and operational levels are made. From a series of financial performance indicators, banks define individually adapted key performance indicators (KPIs) as a tool for realizing strategic and operational goals.Through a comparative analysis of selected financial indicators, the author will try to point out the differences in the values of individual indicators of small and large banks.
Ključne riječi
bank financial indicators; bank KPIs; small banks; large banks
Hrčak ID:
309020
URI
Datum izdavanja:
31.7.2023.
Posjeta: 156 *