Fundamental Financial Statements of Credit Institutions are: Balance Sheet, The Profit and Loss Account, Cash Flow Statement, Statement of Changes in Equity and Notes to Financial Statements. Financial Statements prepared in accordance with accounting standards and rules constitute the main source of accounting information. They should provide data on the business performance of the reported entity, its financial position and its changes. The data presented in the financial statements use managers within the business for making business decisions and outside auditors to determine whether the company is operating in accordance with the law. The analysis of these reports is carried out through several groups of indicators: liquidity indicators, indebtedness indicators, activity indicators, economic indicators, profitability indicators and investment indicators. Credit Institutions include the following: banks, savings banks, house savings banks and electronic money institutions. Bank-specific indicators are: indicator of relations between the bank balance sheet, the ratios of the relations with the profit and loss account, the indicators of profitability and the indicators of investment. Apart from the indicators, there is still a horizontal and vertical analysis. Horizontal analysis compares data from several years to determine changes in certain items in the observed period. Vertical analysis is used to calculate the shares of individual items in total assets, or balance liabilities.