The topic of the final thesis elaborates the methodology of the foundation, roles and principles of bank’s operations, business reports, the risks that arise and the neutralization of risks, as well as the types of the reports regarding the calculation of business efficiency. Relevant information was processed, which should give a complete overview of the bank, using the bank as a credit institution, describing its missions and roles, highlighting important comprehensive elements, necessary for understanding in accordance with the title of the final thesis. Since the bank's operations are conducted according with certain principles, the final thesis explains the importance of the provisions of the legal literature governing this issue, the usual financial statements and institutional frameworks for reporting, and explains the types and users, as well as the approach to preparation in accordance with legal regulations. While preparing this thesis, a wide range of professional literature was used, which led to the understanding of the bank in accordance with the title of the topic of this final paper.