IMPROVING MECHANISMS FOR COORDINATING CASH FLOWS FROM OPERATING, INVESTING, AND FINANCING ACTIVITIES IN COMMERCIAL BANKS

Abstract

This article examines mechanisms for improving the coordination of cash flows from operating, investing, and financing activities in commercial banks. Based on international financial reporting standards, Basel III requirements, and financial stability indicators of Uzbekistan's banking sector, the study evaluates liquidity management efficiency and financial sustainability. The findings indicate positive developments in liquidity indicators during 2025, with the Liquidity Coverage Ratio increasing from 195% to 208% and the Net Stable Funding Ratio rising from 117% to 120%. The study proposes an integrated cash flow management framework incorporating liquidity forecasting, asset–liability coordination, funding diversification, and digital monitoring to enhance financial stability and resource allocation efficiency.