Entropy approach to the analysis of banks’ balance sheets

Accounting ensures the collection and systematization of documented information about the facts of the economic life of enterprises and organizations. The information collected is systematized and formalized in various forms of reporting. One of the key forms of reporting is the balance sheet. The balance sheet is based on the principle of double entry, according to which each change in the financial resources of the organization is reflected in at least two accounts related assets and liabilities. Thus, the condition of the balance of the volumes of the generalized values of assets and liabilities is realized. The control element of the balance sheet is the equality of the values of assets and liabilities. However, this control element does not allow us to identify the systemic difference (diversity) of balance sheets with equality of distributed funds. Namely, the equality condition is integral in nature and its fulfillment is not related to the specific nature of item-by-item distributions, since, at a given size of the total cost of the balance sheet, the condition can be fulfilled by various options for the distribution of financial resources by assets and liabilities. Therefore, within the framework of this article, an attempt has been made to introduce a new control element of the balance sheet, taking into account the uneven distribution of financial resources by assets and liabilities of credit and financial organizations.