Recording Data in Fundamental Financial Statements of Banks: The Profit and Loss Account, Balance Sheet, Cash Flow Statement, Statement of Changes in Equity and Notes to Financial Statements are important for many users. The users of these reports are inside the company, but also outside the enterprise. inside companies, they can be used by managers, for example, to make decisions and direct the company in the right direction (business). Outside the company, financial statements are very important to the auditors. The auditor controls how the company operates and if legal regulations are abided. In the analysis of financial statements, it is possible to use several types of instruments to achieve the required results for further evaluation and decision making. Basic analysis tools are based on comparative financial statements, structural financial statements and financial indicators. These instruments are important for conducting horizontal and vertical analysis and financial indicators. Horizontal analysis compares data from several years to see the chage rate varied over the observed years. Vertical analysis calculates the shares of individual items in the total assets or liabilities of the balance sheet. There are several basic types of financial indicators that are most easily divided by financial statements. Accordingly, the first type of indicator is the indicator of relations between the bank balance sheet, the ratios of the relations with the RDIG bank, the indicators of profitability and the indicators of the investment. Not everything is important for every decision maker, so each of the users of the financial statements will base reports and analysis procedures depending on what they need to know about the company.