Frontline Marketing, Management and Economics Journal
FRONTLINE JOURNALS
31
Content And Essence of Bank Liabilities
Muminova Parvina Ilhom kizi
Tashkent State University of Economics (PhD) basic doctoral student, Uzbekistan
A R T I C L E I N f
О
Article history:
Submission Date: 25 January 2025
Accepted Date: 26 February 2025
Published Date: 22 March 2025
VOLUME:
Vol.05 Issue03
Page No. 31-34
D
OI: -
https://doi.org/10.37547/marketing-
fmmej-05-03-03
A B S T R A C T
This article provides the main essence of bank liabilities, operations
related to the organization of bank resources, sources of funds raised, as
well as information necessary for assessing deposits, loans and other
liabilities.
Keywords:
Bank, liabilities, passive operations, attracted funds, audit,
deposits, savings, capital, liquidity, reporting, auditor.
INTRODUCTION
In world practice, the liabilities of commercial
banks, their accounting and audit control have
become important tasks. In general, operations
related to the organization of bank resources are
called bank liabilities, that is, bank passive
operations.
"As a result of the lack of continuous improvement
of the methods of accounting and auditing of bank
liabilities, which are part of the management of
bank activities, it is natural that not only
developing countries, but also banks in developed
countries will face economic crises ." This can be
seen in the financial and economic crises that
occurred in the second half of the 20th century in
Asia, Latin America, Western Europe, the Russian
financial system, and in September 2008 in the US
financial system.
Analysis and audit of bank liabilities requires an
assessment of the bank's financial liabilities and
debts. This is an important process to ensure the
accuracy, completeness and reliability of the
bank's liabilities recorded in its financial
statements. Auditing helps to identify any possible
misstatements, errors or irregularities in the
bank's passive accounts.
By examining a bank's liabilities, stakeholders gain
valuable information about the bank's financial
risks, liquidity management practices, funding
sources, and overall stability. This information is
essential for investors and management to make
informed decisions and assess the bank's stability
in various market conditions.[2]
To the topic Literature review
Our local scientists A.J.Abdullaev, Z.A.Qayimova,
Sh.Sh.Boltaev, and D.M.Narzieva, as a result of their
research, "passive" operations this bank resources
formation with related operations. Passive
operations are in circulation, and as a result of
attracting new resources, it is possible to carry out
active operations of banks.
–
they emphasized . [1]
According
to
AAOmonov,
T.M.
Koraliev,
“commercial banks form financial resources as a
result of their passive operations. Resources
consist of two major sources: attracted funds and
own funds. Resources are recorded in the liabilities
of the bank balance sheet. The main share of the
liabilities of the balance sheet of commercial banks
is made up of liabilities (attracted funds), which
make up 85-90 percent of the total bank
Frontline Marketing, Management and Economics
Journal
ISSN: 2752-700X
Frontline Marketing, Management and Economics Journal
FRONTLINE JOURNALS
32
resources.” –
they looked at him.
Sh.Z.Abdullaeva in her scientific research states
that “passive operations of a bank
- operations of
banks related to the attraction of temporarily free
funds are considered passive operations. One of
the main tasks of a bank is to attract as much free
funds as possible and invest them in other
profitable optimal assets” –
he emphasizes.[3]
MG'.Kenjayev,
NSErnazarov
expressed
the
following opinions: "bank resources organization
to grow with related was operations
–
passive
operations It is said. Passive operations banking
transactions from the outside funds attraction to
grow and own funds organization to grow The
bank's resources consist of its liabilities and its
own capital. finds. Bank of activity again one main
to oneself typical from the characteristics one from
that "its resources consist mainly of external
liabilities." [5]
The following opinion was expressed by
A.J.Abdullaev, Z.A.Qayimova, Sh.Sh.Boltaev, and
D.M.Narzieva said passed, "deposit" operations
–
banks depositors with composed "These are
operations to attract and store funds for a certain
period for deposit purposes based on contracts."
Z.
Mamadiyarov,
M.
Makhmudova,
M.
Kurbonbekova in their scientific research stated
that "liabilities are formed at the expense of funds
attracted by the bank, and capital is formed at the
expense of the bank's own funds. The formation of
these funds at the expense of stable sources
ensures the effective functioning and economic
viability of commercial banks. Commercial banks
balance passive voice main share obligations
organization arrived, they 80
–
90 from percent
consists of will be. Obligations deadline and to the
div arrival to the source looking at stable and
unstable, can be divided into cheap and expensive
funds based on the cost of their payment"
–
they
thought.[4]
RESEARCH METHODOLOGY
This in the article Our Republic in the territory
operating coming commerce One of the banks was
selected and its liabilities were studied using the
bank's financial statements. The methods of
scientific evaluation, induction and deduction,
comparison, and data analysis were used in the
analysis process.
RESULTS AND DISCUSSION
A bank's liability analysis typically involves an
assessment of the bank's sources of funds, as well
as deposits, loans, and other liabilities. The results
of this analysis can provide insight into the bank's
funding structure, liquidity position, and risk
management practices. The following key aspects
and results can be considered when analyzing a
bank's liabilities:
Banks rely primarily on deposits as a source of
funding. Analyzing the composition of deposits can
identify the types of customers (retail, corporate,
institutional) and the stability of these funds (for
example, in relation to demand deposits and time
deposits).
Banks, also, other finance from institutes debt to
take, bonds release or other debt instruments. The
terms, rates, and conditions of these loans
deadlines analysis to do bank funds value and
again financing risks important for evaluation.
When analyzing bank capital, the composition of
bank capital, including equity, undistributed
benefit and of capital other forms evaluation also
own inside to receive This helps to understand the
bank's ability to absorb losses and meet regulatory
capital requirements.
Analysis of the maturity of liabilities helps to
assess the liquidity position of the bank gives.
Banks variable financing to the sources without
relying, short must ensure that it has sufficient
liquid assets to meet its term obligations.
The results of the study of the bank's liabilities are
usually presented in financial statements,
regulatory
documents
and
investor
in
presentations presented is being done. This from
analysis taken main indicators may include:
-
Deposit composition (e.g., ratio of demand
deposits, time deposits, savings deposits, and
savings deposits).
-
Funds value (deposits and debts according to
payable average interest rate).
-
Liquidity coefficients (of the loan) to deposit
ratio, liquidity cover coefficient).
-
Capital adequacy coefficients (Level 1) capital
ratio, general capital ratio).
These results are useful to stakeholders, including
investors, regulators, and, bank financial to your
health and obligations management efficiency It
also helps in assessing. In order to ensure the
soundness and stability of banks' activities, it is
necessary, first of all, to constantly monitor their
activities through internal and external audits.
Deposit operations internal audit main goals from
the following consists of.
-
protect the interests of depositors, maintain
the results achieved and aimed for by the bank
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during its activities;
-
presented being done reports fairness,
completeness and determine reliability ;
-
The purpose of the audit is to verify that the
submitted reports comply with applicable
legislation, accounting and financial reporting
requirements.
Analyzing bank liabilities involves risk assessment,
liquidity management, regulatory compliance,
investor confidence, and comprehensive analysis
of financial statements. to do for very important.
SHE IS interested to the sides bank financial
condition, helps to understand the activities and
ability to fulfill its obligations, contributes to
effective risk management and decision-making.
1- in the table 2024 year 4 quarter results
according to financial reports The total liabilities of
Kpitalbank JSCB are reflected, based on statistical
indicators.
1-
table
OBLIGATIONS
TOTAL
In national
currency
In foreign
currency
( sum
equivalent)
1
Demand deposits
12 080 615 479 4 885 329 349 7 195 286 130
2
Term deposits
24 276 205 819 17 588 357 100 6 687 848 719
3
Amounts payable to the Central Bank
44
44
0
4
Accounts of other banks and financial
institutions
851 953 510
602 818 261
249 135 249
5
Securities sold under REPO transactions
0
0
0
6
Obligations under credit and leasing
operations
933 950 619
206 713 816
727 236 803
7
Securities issued by the bank
0
0
8
Subordinated debt
1 719 622 115
155 455 905 1 564 166 210
9
Accrued interest payable
68 201 960
44 496 090
23 705 870
10
Liabilities for accrued taxes
17 958 010
17 958 010
0
11
Clearing transactions
52 344 720
3 126 644
49 218 076
12
Provisions created for off-balance sheet items
classified as standard
3 913 935
3 913 935
0
13
Other obligations
972 671 971
793 933 919
178 738 052
Total liabilities
40 977 438 182 24 302 103 073 16 675 335 109
The total liabilities of the Joint-Stock Commercial Bank
"Kapitalbank" as of the 4th quarter of 2024 amounted to 40.9
trillion soums, of which the main liability was total term
deposits of 24.2 trillion soums. We can see that liabilities for
accrued taxes amounted to 17 million soums, and funds from
other banks amounted to 851 million soums. Demand as until
received stored Deposits account for 29.5% of total bank
liabilities is organizing.
CONCLUSION
Analysis and audit of bank liabilities involves the assessment
of a bank's financial liabilities and debts. This is to ensure that
the bank's liabilities recorded in its financial statements are
accurate, completeness and reliability of providing important
is a process. Analysis and audit helps identify any possible
misstatements, errors or irregularities in the bank's passive
accounts.
A bank's liabilities play a key role in financing its operations.
Analyzing the maturity and stability of liabilities helps banks
manage their liquidity effectively. Ensuring that short-term
liabilities, such as customer deposits and interbank
borrowings, have sufficient funds to meet the bank's
immediate obligations for hard control to be done necessary.
Obligation structure analysis to do through banks can plan
Frontline Marketing, Management and Economics Journal
FRONTLINE JOURNALS
34
their liquidity needs, maintain an appropriate balance
between short-term and long-term funding sources, and
reduce liquidity risks.
In general when receiving, bank obligations analysis to do
financial report analysis is an integral part of the banking
system. Analysis and audit of bank liabilities are crucial in
ensuring the reliability of financial information and
maintaining the confidence of stakeholders in the banking
activities. role plays. This bank financial to your health impact
to do possible was every what potential obligations to
determine help gives, risks management and financial helps
make informed decisions about reports.
In summary, bank liability analysis is essential for risk
assessment, liquidity management, regulatory compliance,
investor confidence, and financial reporting. every one-sided
analysis to do for very important. SHE IS interested to the
sides helps to understand the bank's financial condition,
operations and ability to meet its obligations, contributes to
effective risk management and decision-making.
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AAOmonov, T.M.Koraliev (2019). Money and banks. Textbook.
–
T.: "Economics-Finance", 2019
–
448 p.
MG'.Kenjayev, NSErnazarov (2022). Bank accounting, analysis
and audit (part 1). Textbook.
–
T.: “Nihol print” OK, 2022 –
208
p.
Z. Mamadiyarov, M. Makhmudova, M.Kurbanbekova (2021).
Bank work. Textbook.
–
T.:
"Innovative" development publishing house "house", 2021
–
160 b.
Sh.Z.Abdullaeva (2018). Money and banks. Textbook.
–
T.:
“Economics
-
Finance”, 2018 –
756 p.
U.Ganiyeva, 2021. Bank resources formation and use.
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