Prymak Y. The comprehensive analysis of financial position of banking institutions

The author has investigated theoretical, methodological, organizational and practical issues of complex analysis of the financial condition of banking institutions in the dissertation. The article clarified the economic essence of the main concepts of financial analysis, such as "financial condition of the bank", "financial stability of the bank", "reliability of the bank", their interconnection and differences have been substantiated. The author has deepened the content of the concept of "comprehensive analysis". This is the basis for developing its methodology and organization, using the stages of complex analysis for banking institutions. It expanded the classification of risks and factors of influence on banking institutions. The paper examines the state and trends of the development of the domestic banking system and individual banks. The author has presented the results of generalization of domestic and foreign methods of analyzing financial stability of banking institutions, their comparative analysis, their effectiveness and disadvantages are estimated. A set of individual indicators for assessing various components of financial stability of banks has been developed and structured in groups. The author has supplemented and improved the methodology of grouping banking institutions according to their financial status on the basis of cluster analysis. In the work the main vectors of analytical research of the financial condition of business entities and assessment of the probability of their bankruptcy on the basis of discriminant models have been identified and improved. We have proved the lack of conditions for their adaptation to the peculiarities of the activities of banking institutions of Ukraine. In view of this, the author has developed a discriminant model taking into account the specifics of the banks, testing it on the actual data of working and bankrupt banks. The author has stressed that in order to obtain a comprehensive assessment of the financial situation of banks, the results of the evaluation based on discriminant analysis have been proposed to be adjusted taking into account qualitative characteristics and correlation-regression models.