摘要:The financial report is a very important tool to obtain information relating to thefinancial position and results achieved by the company concerned. Iebihfinancial data will be meaningful to the parties concerned if the data arecomparable to two or more periods and analyzed Further in order to obtain datathat will be able to support the decisions taken.However, in the report needs tobe done interprentasi or analysis to understand the situation and developments inaccordance with the needs of financial companies and interested parties againstthe company. An evaluation of the financial statements of PT BANKVICTORIA INTERNATIONAL Tbk period 2002 - 2003 was conducted todetermine or assess the potential for progress that occurred was necessary bothfor the company for corporate accountability as a basis manpun external partiesin determining investmen