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The monograph outlines the essence, significance and foundations of the formation of interest rate policy of a commercial bank, describes methodological approaches to the analysis of interest rate policy of a commercial bank. The assessment of formation and efficiency of distribution of bank resources is considered, and the analysis of interest income, expenses and interest margin indicators is carried out. The main directions of improving the efficiency of interest rate policy of the bank are highlighted. This book is addressed to students, graduate students, postgraduates and researchers in the field of analysis of bank activities.