As fundamental component of construction and functioning of economic system of any country the resources accumulated by all participants of the economic relations act. In the macroeconomic conditions which developed in Ukraine as a result of world financial crisis, the analysis of formation and functioning of resources of banking institutions has crucial importance for adoption of important strategic decisions on further development of national economy. An important economic basis of activity of commercial banks is formation of resource base as for implementation of commercial and economic activity banks have to have a certain sum of money, that is resources. Activity of banking institutions consists in ensuring redistribution of resources between those who has surplus, and those who has deficiency of means for implementation of investment projects. Thus, banks as financial intermediaries, create the resource portfolio at the expense of money. It should be noted that in banking institutions is also technological, material, information resources, however they are intended not for implementation of direct activity, and for the organization of process of realization by bank of the functions assigned to it. Strengthening of resource base of commercial banks - one of the main prerequisites of overcoming of crisis of the Ukrainian economy as the solution of the problem of investment activity in many respects depends on it. Therefore in modern conditions of development of economy the problem of formation of resources has crucial importance.