Ways to Develop Dividend Policy in Commercial Banks

This article provides a comprehensive analysis of the theoretical foundations and practical mechanisms for developing dividend policy in commercial banks. The study substantiates the impact of improving dividend policy on banks' financial stability, capitalization level, and investment attractiveness. In addition, the interrelationship between changing socio-economic conditions, the efficiency of banks' lending activities, risk management systems, and the share of non-performing loans in the process of dividend policy development is examined. The article also analyzes the challenges arising in financial decision-making during the formation and development of dividend policy in commercial banks, particularly issues related to maintaining a balance between profit distribution and reinvestment.