Analysis of cash flows registered by the Romanian commercial bank in the context of the COVID-19 pandemic

This research is aimed at analyzing the cash flows, in structure and dynamics, registered by the Romanian Commercial Bank, in the period 2019-2020. Cash flows from operating activities, investment and financing activities are analyzed in evolution at the beginning and end of the reporting period. The macroeconomic impact and the estimated economic contraction, due to the Covid-19 crisis, influenced the bank's activity and financial indicators. The paper also highlights the impact that Romanian Commercial Bank has on the economy, as well as the cost of risk and the quality of the bank's assets. The Covid-19 pandemic put the Romanian banking system in front of unprecedented challenges.