This work is licensed under Creative Commons Attribution–NonCommercial International License
(CC BY-NC 4.0).
Managerial decisions of a commercial bank regarding the formation of interest profit are considered key factor in the processes of ensuring financial stability and profitability. However, managerial decisions in this direction should consider more comprehensive factors, not allowing to drastically increase the tax burden of banks, or to reduce the possibilities of distributing dividends. The article discusses the systemized management decision-making approaches of interest profit under the specified limitations.