Bakalauro baigiamajame darbe nagrinėjama AB Šiaulių banko finansinė veikla. Pateikiama šiuolaikinė bankų sistemos struktūra. Taip pat apžvelgiama komercinio banko veikla, bei jos riziką ribojantys normatyvai. Įvertinta AB Šiaulių banko finansinė padėtis tarp kitų šalies komercinių bankų. Išnagrinėjus teorinius finansinės veiklos analizės metodus atliktos banko balanso, pelno (nuostolio) horizontalioji ir vertikalioji analizės. Apskaičiuoti pagrindiniai AB Šiaulių banko finansiniai santykiniai rodikliai, įvertinantys banko pelningumą, veiklos efektyvumą, likvidumo ir kapitalo riziką. Įvertinti finansiniai santykiniai rodikliai parodo banko būklę bei perspektyvas, todėl galima ieškoti būdų sumažinti ar net laiku pašalinti bankroto grėsmę. AB Šiaulių banko bankroto rizika įvertina naudojant E. Kaciak bei E. Eygi Erdogan bankroto tikimybės modelius. / In the present Bachelor’s Thesis, there are analysed the financial activities of the AB Šiaulių bankas. The modern system of bank is presented. Furthermore, there are revised the activities, risks and risk limiting standards of the commercial bank. The financial condition of the AB Šiaulių bankas between other commercial banks of the country is reviewed. Having analysed the theoretical methods of the analysis of financial activities, the horizontal and vertical analyses of the balance, profit (loss) of the bank were performed. The main financial rates and indicators of the AB AB Šiaulių bankas assessing the profitability, performance efficiency, liquidity and capital risks were calculated. The assessed financial relative rates and indicator demonstrate the state of the bank and the perspectives thereof, therefore it is possible to seek for method to minimise or even to eliminate timely the threat of bankruptcy. The bankruptcy risk of the AB Šiaulių bankas was assessed using E. Kaciak and E. Eygi Erdogan’s bankruptcy probability models.

Research object – the formation of Lithuanian balance sheet and it’s analysis. Research subject – the balance sheet of Lithuanian enterprises. Research aim – to analyse Lithuanian and international laws, to establish the formation of balance-sheet information, to use it for analysis, and to project the balance sheet. Objectives: 1. To explore and describe the regulation of a balance sheet in Lithuania. 2. To describe the international requirements of a balance sheet. 3. To analyse the information of a balance sheet, according to the data of enterprises. 4. To offer a balance sheet project. Research methods – monograph method, statistical and logical analysis, the comparison method, inquiry. While studying international regulation of balance, Lithuanian and other countries authors science works and periodical literature about the structure and analysis of balance, it was analysed a structure of Lithuanian balances. Also it was analysed a balance information based on three concrete enterprises – “Stumbras”, “Anyksciu vynas” and “Alita”. Also according to the experience of the Lithuanian enterprises was given project of Lithuanian balance.

The object of the research: the prognostication and evaluation of the financial position and results of a company. The purpose of the research: to prepare the system of prognostication and evaluation of the company��s financial position and financial results. The tasks of the research: 1)To determine the importance of financial position and financial results in the process of prognostication and evaluation of the company’s activities; 2)To prepare the system of prognostication of financial position and financial results; 3)To prepare the evaluation system of financial position and financial results; 4)To perform the practical application of the improved prognostication and evaluation methods of financial position and financial results. The methods of the research: in the process concerned with the above-mentioned tasks, presupposing the purpose of the research, there will be applied analysis and synthesis (also logical analysis and synthesis) of science literature, questioning, forecasting and modelling, comparative, descriptive and graphic methods. When the analysis of literature, concerned with the prognostication and evaluation of company’s activities will be done and systemized, the system of company’s financial position and financial results will be performed and the practical application of it will be made.