Iqtisodiyotni raqamlashtirish sharoitida buxgalteriya hisobi, iqtisodiy tahlil va auditni xalqaro standartlar asosida rivojlantirish muammolari va istiqbollari




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part of the bank. 
In most economic literature, the active operations of a bank are understood 
primarily as assets that direct resources in order to generate income, that is, 
investments in securities, loans, leasing and factoring operations. 
In other words, the active operations of the bank represent an increase in 
income-producing assets, that is, the placement of the remaining assets to generate 
income while maintaining the liquidity of the bank. 
In addition, bank assets include cash on hand, representative office accounts 
with the Central Bank and funds in the mandatory reserve fund, balances on 
representative office accounts with other banks, fixed assets, intangible assets, cheap, 
perishable goods necessary for the safety and efficient organization of its activities. 
Laws of the Republic of Uzbekistan “On the Central Bank of the Republic of 
Uzbekistan”, “On Banks and Banking”, “On Accounting” and Decree of the 
President of the Republic of Uzbekistan 2015 - Resolution PD-2344 of May 6 “On 
measures to further improve the financial stability of commercial banks and 
development of their resource base” on the classification of the quality of assets of 
commercial banks and reserves to cover possible losses on assets determines the 
procedure for their formation and use. 
Analysis of the assets of commercial banks is an important tool in today's 
financial environment. It allows you to assess the financial position of the bank, the 
effectiveness of its activities and the ability to manage risks. Commercial banks play 
a key role in the economy, providing financial services, lending and investment to 
corporate and private clients. 
The assets of commercial banks include a wide range of financial instruments 
such as cash, loans, securities, real estate and other financial assets. The analysis of 
these assets helps banks make strategic decisions, optimize the use of resources and 
ensure financial stability. 
The purpose of the analysis of assets of commercial banks is to assess their 
quality, profitability and risks. Analysts study the structure of assets, their liquidity, 


546 
profitability and risk, as well as the relationship between different asset classes. This 
allows banks to determine the optimal balance of assets, manage risks and make 
decisions aimed at achieving strategic goals. 

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Iqtisodiyotni raqamlashtirish sharoitida buxgalteriya hisobi, iqtisodiy tahlil va auditni xalqaro standartlar asosida rivojlantirish muammolari va istiqbollari

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