THE ROLE OF FINANCIAL LEVERS IN THE STABILITY OF THE OPERATIONS OF CREDIT ORGANIZATIONS

This article examines the role of financial leverage in ensuring the sustainability of credit institutions. The study explores theoretical approaches to defining the essence of financial leverage as a key component of the financial mechanism that supports the effective management of financial resources, solvency, and the financial stability of banks. Particular attention is paid to such major financial leverage instruments as loan and deposit portfolios, as well as to methodological approaches for assessing their quality using a system of financial ratios. Based on an analysis of the performance of Eskhata Bank during 2023–2025, the quality indicators of the loan and deposit portfolios were evaluated, the main trends in their development were identified, and the factors affecting the sustainability and profitability of the credit institution were determined. The findings indicate that the deterioration of certain financial ratios is primarily attributable to the growth of non-performing loans and the decline in the profitability of attracted funds. Based on the research findings, practical recommendations are proposed to improve deposit and lending policies with the aim of enhancing the efficiency of financial leverage, strengthening financial stability, reducing credit risks, and ensuring the longterm competitiveness of credit institutions. The research findings may be used by managers and specialists of credit institutions to improve lending and deposit policies, assess the quality of loan and deposit portfolios, enhance financial leverage management, and strengthen the financial stability of banks.

financial mechanism, financial leverage, type of loan, deposit, loan portfolio, deposit portfolio, loan portfolio quality coefficients, deposit portfolio quality coefficients.

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2026-08-25