SISTEM DE INDICATORI DE ANALIZĂ FINANCIARA IN BANCI /
     THE SYSTEM OF INDICATORS IN FINANCIAL ANALYSIS OF
                          BANKS
Drd.Sorin Borlea - Universitatea “Babeş-Bolyai”Cluj-Napoca

Abstract:
Up to the 70s, banking activities generally consisted of credit extension. In other words, the bank
manager was confronted only to deposit mediation, at low cost, and placed as credit. At the end of
the 70s and beginning of the 80s, the management of assets and liabilities became necessary for
maintaining the bank in a frame of satisfying profitability. The complexity of balance management
continued to grow due to the liberalization has been occur in the 80s’ and 90s to present, when
managements basic concern started to be the increase of competition through financing, including
the involvement of certain financial institutions, other than banks. Under these circumstances, the
objective of financial management became the maximization of bank values, in terms of risk and
profitability.

Keywords: bank, asset, liability, profitability, financial management

JEL codes: G21, G30