Vypovídací schopnost účetních výkazů a jejich využití ve finanční analýze banky

Abstract

Abstract The topic of this thesis is the reporting ability of financial statements and their use in a bank‘s financial analysis. The paper is divided into a theoretical and practical part. The theoretical part describes financial statements used by businesses and banks and compares them.Since bank activities are specific, its financial statements differ from those of a business. The aim of this thesis is to conduct a financial analysis of a commercial bankand assess its financial position over a five-year period. The practical part is divided into two parts. The first onedeals with the way the financial analysis is conducted in both a company and a bank. Subsequently, fundamentalindicators are established on the basis of the bank‘s financial statements. The fourth chapter evaluates the development of bank’s indicators over the five years andin conclusion, a comprehensive assessment of the financial situation of the bank is carried out.