If there was a lesson that the great banking crisis of 2008. and the collapse of Bear Sterns and Lehmann Brothers taught us, it is that banks and financial institutions are key players in the economic life of an economy or society. Understanding the mechanisms by which banks, insurance companies and institutional investors actually work is of immeasurable importance, not only for students but also for managers, investors and regulators. This paper aims to explain the importance and methodology by which we can roughly estimate the value of the bank. Popular valuation techniques such as discounted cash flow methods have proven inadequate in the field of bank valuation. The academic community has only recently seen the need for models that correctly estimate the value of banks. In fact, the problem faced by the academic community as well as industry specialists is the same, banks and financial institutions are incredibly complex organizations. Often, their input is very difficult to understand due to the complexity of the risk and uncertainty terms that are calculated into each segment of the bank's balance sheet. The paper is based on the basic models brought by financial theory. At the same time, providing information on the role of the bank in the economy, and important differences in valuation techniques compared to other participants in the economy. The american investment bank J.P. Morgan Chase will be used as an example of the analysis.