Financial institutions are divided into deposit credit institutions and non-deposit financial intermediaries. Banks as deposit credit institutions have great significance for the economy of a country due to the different functions they perform. Some of these functions are currency exchange function, deposit function, credit function, payment function, function of creating money. There are various types of banks that are divided due to different criteria. According to the types and nature of the sources of funds and the manner of their placement they differ as the central banks, the commercial banks and the development banks whereas according to the criterion of the basic business objective they differ as profit and non-profit credit institutions. According to the balanced analytical principle banking transactions are divided into active, passive, intermediary and own. Hrvatska poštanska banka d.d. as a joint stock company was founded in October 1991. In 2001, Republic Croatia became the majority shareholder of the bank, and today HPB is the largest bank in the country and one of the two state-owned banks. Hrvatska poštanska banka d.d. according to assets of 19.3 billion HRK, takes the seventh position on the Croatian banking market. The bank performs all types of deposit and credit operations for legal and physical persons in domestic and foreign currency, then transactions of payment transactions in the country and abroad, issues guarantees, carries out factoring and leasing services. The analysis of Hrvatska poštanska banka d.d. will be performed through the analysis of several variables such as the height of the bank's assets, the amount of income and expense, the achieved financial result, the regulatory capital and capital adequacy ratio.