Identification of key threats to the financial security of the bank (based on the example of JSC "FUIB")

The article examines the essence of the concept of financial security of banking institutions, which is of great importance for ensuring the stability of the banking sector and the economic system as a whole. Ensuring the financial security of banks is a key condition for the stable functioning of the banking system and the overall development of the economy. This topic becomes particularly relevant in modern conditions, where the financial stability of banking institutions is influenced by numerous external and internal factors. Special attention is paid to the analysis of internal and external risks that pose a threat to the financial stability of a bank. The subject of the study is the activities of JSC "PUMB" during the period of 2021–2023. A detailed analysis of the dynamics of key financial indicators, including assets, liabilities, profits, and losses, allowed for the identification of the main factors affecting the level of the bank’s financial security. The study emphasizes aspects such as the impact of economic, political, and technological risks, as well as the need to comply with international regulatory standards, particularly the requirements of Basel II. The methodological basis of the research includes methods of analysis and synthesis, economic-statistical and comparative analysis, which helped assess the impact of external conditions and internal management mechanisms on the bank’s financial stability. The obtained results confirm that effective risk management and adaptation to modern challenges—such as the digitalization of financial services, cyber threats, and increasing competition—are critical for ensuring the financial resilience of banking institutions. The research findings have both theoretical and practical significance. They offer recommendations for improving risk management mechanisms, enhancing the efficiency of operational activities, and strengthening the financial security of banks in the long term. Additionally, the proposed measures aim at developing strategies for adapting the banking system to unstable economic conditions and new challenges. Thus, the study contributes to the formation of a solid foundation for ensuring the stability and effective functioning of banks in the modern economic environment.