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Due to extremely high degree of responsibilities, bank activities have to be by far the most transparent in comparison to other enterprises or finance institutions since any participant of the finance market may become a bank customer. Considering this reason, activities of commercial banks have to be supervised by particular authorities. What is more, requirements for banking activities must be clearly defined; banks must be obliged to capture particular data and publically submit the required information, ensuring its transparency. This article is aimed at assessment of the transparency of information submitted to business enterprises by Lithuanian commercial banks. The results of the empirical research have revealed that the key problems related to commercial banking include bank activity supervision gaps and insufficiency of legal requirements. In addition, since, with reference to the experts’ opinion, reliance on commercial banks is, to the largest extent, determined by staff competence, service quality, quantity of submitted information and bank image, to ensure information transparency, commercial banks should focus on the submission of truthful and comprehensive information without concealment of any essential data.

Assessment of the Transparency of Information Submitted to Business Enterprises By Lithuanian Commercial Banks