Ambarchian M. Banking consolidated financial report analysis

In the process of the research the theoretical and methodical backgrounds of the formation of the banking consolidated financial report were considered. The classification of banking formations created on the basis of consolidation of companies in the banking sector was specified. The contents of concepts "banking consolidated financial report", "banking subconsolidated financial report", and "consolidation scope management" were enhanced. The sense, peculiarities, and organizational stages of the banking group consolidated financial report analysis were determined. Analytical instruments of the assessment of an influence of the investment displaying method change on results of financial analysis were considered. Methodical instruments of the estimation of an influence of shares of ownership and control on the choice of the method of investment displaying in a consolidated report were expanded. Methodical frameworks of the analysis of the interaction of relations of ownership and control, which emerge between members of a banking group, were improved. A degree of an influence of individual financial report figures of banking group members on figures of a banking group consolidated financial report was analyzed. Methodical approaches to the analysis of the efficiency of an activity of a banking group member were enhanced. Instruments of management of a banking group consolidation scope on the basis of the hierarchy model usage were supplemented.