INTEGRATING PROFITABILITY AND RISK INDICATORS IN ASSESSING THE EFFICIENCY OF COMMERCIAL BANK ASSETS

This paper examines the assessment of bank asset efficiency based on profitability, asset quality, and liquidity criteria. Using data from the Central Bank of Uzbekistan as of January 1, 2026, it compares groups of banks with different asset sizes. The analysis shows that a larger asset base does not necessarily imply higher profitability. The paper proposes assessing risk-adjusted performance by product, separating operating expenses from credit losses, and linking managerial decisions to capital and liquidity capacity. The findings are based on descriptive analysis and do not estimate the causal effect of bank size on profitability.