The present work expresses her social contradictions of economic character; cultural and politician that prepare the analysis of the banking financial statements combined with risks, like necessary and convenient element in progress give it financial quality of the banking institutions with it, the growth of economy, and for there the social satisfaction. The qualitative and quantitative indicators of risks analysis that will have to be used for the realization of the referred financial analysis with focus of risks will have to consolidate investigation themselves with the worked out methodology, which will lead on the one hand to the overcoming of the contradictions before examined and to improve the commercial management, accountant and finance company of the BANDEC.