RISCUL DE LICHIDITATE SI IMPACTUL ACESTUIA ASUPRA INFORMATIILOR PREZENTATE IN SITUATIILE FINANCIARE ANUALE ALE INSTITUTIILOR DE CREDIT

The last years are known as crisis years, but according to different researches and authors,there is not a clear difference between the types tipe of crisis the economy was facing:financial, economical, liquidity crisis. The banking sector was facing difficult businessmoments and many bankers defined this period as a liquidity-connected turbulence period,with a strong manifestation of the liquidity risk. This framework tries an approach of theimpact of the liquidity risk on the information presented in the Financial Statements of thecredit institutions and of the liquidity risk management in the Romanian banking sector.