Metody badania wielkości zmian wyniku finansowego w bankach na przykładzie Fortis Bank Polska S.A.

Omówiono zasady ustalania wyniku finansowego w banku. Przedstawiono przychody i koszty we wzorcowym planie kont. Scharakteryzowano przychody i koszty banku i ich strukturę oraz poziom wyniku finansowego banku i jego ujęcie w rachunku zysków i strat. Szczegółowej analizie poddano wynik finansowy uzyskany w latach 2005-2006 przez Fortis Bank Polska S.A.

This paper is devoted to the explanation of the rules of calculating profits in financial intermediary, namely bank. Calculating profits in a bank deserves a special interest because it is based on special regulations different from those which pertain to other financial intermediaries. In the first part of the paper revenues and costs are being considered. Two types of accounts are distinguished: profit and loss accounts and balance accounts. In the second part of the paper the mechanism of calculating profits in banking institution is explained. In details we discuss the levels of profit and loss account as well as the sources of revenues and types of costs bear by banking institution. Parts three and four are devoted to the explanation of the main concepts of the elements constituting profit and loss account as well as to the detailed description of revenues and costs of Fortis Bank in the period of 2005-2006. In part five the subject of analysis is profit and loss account of Fortis Bank. In a summary we are showing the general macroeconomic situation in Poland in the period of 2005-2006 and its impact on the financial position of Fortis Bank. (original abstract)