Analysis of Sources of Financing of Commercial Organizations on the Example of the Largest Commercial Banks of the Russian Federation

Task. The article reveals the characteristics of sources of financing for commercial banks, which in turn form a large share of the economy of any state. The main objectives of the study: to classify possible sources of business financing, to analyze the sources of financing of Sberbank PJSC, VTB PJSC and Tinkoff Bank JSC, to compare the sources of financing of three banks. Methods. The methodological basis of the study is analysis and synthesis. The study was conducted on the basis of the annual financial statements of Sberbank PJSC for 2021-2022 and VTB PJSC, Tinkoff JSC for 2018-2022. Conclusions. It was concluded that in 2022 the largest banks of the Russian Federation successfully overcame the rapid decline in the level of liquidity caused by the freezing of bank assets abroad. The main measure to increase the volume of assets was to raise funds through bank deposits, issues of debt securities and shares. Practical value. The practical significance of the article is that the conclusions and proposals are aimed at finding the most effective and attractive ways to finance banking activities under the conditions of sanctions. Commercial banks will be able to take advantage of the identified advantages of the research methods of financing. Originality. In the context of the freezing of Russian assets abroad, the role of commercial banks in the country's economy is significantly increasing. The study conducted by the authors addresses the problem of the difficulty of finding sources of financing for banking activities.