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СтаттяЗовнішня публікація🌐 українська

LIABILITIES OF THE BANK AS AN OBJECT OF FINANCIAL MANAGEMENT: A THEORETICAL ASPECT

О.М. ПосаднєваА.М. Денисюк

Анотація

The article analyzes bank liabilities as a key object of financial management, highlighting their importance under economic instability, increased liquidity and capital risks, and tighter regulation. The study generalizes the economic essence of bank liabilities, determines their structure, and assesses their role in financial stability and banking efficiency. General scientific and specialized methods are applied to examine liabilities as an economic category and management object. The dynamic nature of liabilities as paid financial resources and their connection with liquidity, stability, and efficiency are substantiated. Liabilities are classified by their sources of formation into equity capital, funds raised and borrowed funds. Equity capital forms the basis of financial stability, while raised funds – mainly deposits – constitute the core of the resource base. Borrowed funds support liquidity management but involve refinancing risks. Optimizing the liability structure is identified as a vital tool for reducing costs, limiting risks, and improving bank competitiveness, with practical relevance for policy development and education.

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