Bojana Novićević Čečević – Faculty of Economics, University of Niš, Trg Kralja Aleksandra Ujedinitelja 11, Niš, Serbia
Mirjana Jemović – Faculty of Economics, University of Niš, Trg Kralja Aleksandra Ujedinitelja 11, Niš, Serbia
Jovana Milenović – Faculty of Economics, University of Niš, Trg Kralja Aleksandra Ujedinitelja 11, Niš, Serbia


5th International Scientific Conference – EMAN 2021 – Economics and Management: How to Cope With Disrupted Times, Online/Virtual, March 18, 2021, CONFERENCE PROCEEDINGS published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-43-1, ISSN 2683-4510


The banking sector is an important segment of the economic system. Strengthening the role
of the non-banking sector, liberalization and deregulation on the financial market have encouraged
faster development and transformation of the banking sector. The analytical significance of banks’ balance
sheet information was previously used primarily for statistical and monetary analysis. In modern
conditions, the financial statements of banks are a significant information resource for many internal
and external users. The paper aims to, through the analysis of liquidity, solvency and profitability indicators
of the 5 largest banks in the Republic of Serbia, according to the criterion of balance sheet assets
for the period from 2017 to 2019, point to their trend in the banking sector, bearing in mind that selected
banks make half of the balance sheet assets of the sector.


Financial statements, Indicators, Banks, Republic of Serbia.


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