ANALYSIS OF THE FUNDAMENTAL FINANCIAL INDICATORS OF BANKING SYSTEM OF UKRAINE

Abstract

Banking system of Ukraine is characterized by regular changes during the last years, which are represented in the fluctuations of its mainfinancial indicators. It is mostly important for the post crisis period of restoration ofthe banking system of Ukraine, when banks have to optimize costs to provide the necessary rate of return and also tocarry out measures aimed at keeping of present clients and attraction of new clients. Despite of huge amount of investigations of current state and main tendencies of domestic banking system development, some aspects are still unsolved. Taking into account the urgency of this topic, the goal of the article is to investigate the current state of the banking system of Ukraine on the base of analysis ofits key financial indicators. The ratio between the assets and liabilities of banks is one of the financial key indicators which characterize the banking system. During the analyzed period there is growth of almost all assets, excluding cash and bank metals, money in the NBU, correspondence accounts opened in other banks. There is a decrease of almost all liabilities, except money of entities at the same time, during the 2014. Interest yield had the biggest share in total bank income as of 1 January 2014 (76,9 - 84,7 %). Commission yield was the second in total income of banks (11,2 - 14,8 %). The indexes of bank income mismatches the normative values. We can summarize that banks increase the volumes of their activity despite the negative tendencies during the last few years on the baseof investigation results. Meanwhile, the rates of return have descending dynamics and structural changes in the banking system of Ukraine are expected in the future.