Audit and economical analysis

Section II (rowtotal. 140 + 190 + 200 + 210 + 230 + 320 + 370 + 380)	390	S A3 + A2 + A1	Section II total (lines 490 + 600)	770
S P1 + P2 + P3
Balance total assets (lines 130 + 390).	400	SA	Balance sheet liabilities for a total of (line.480 + 770)	780	S P

 

 

Table 120

Defined Liquidity Standards and their absolute changes in accounting balance sheet

Changes order	Change absolute differences					Liquidity ratio
Case 1	P1	P2 = P2	A3> = P3	A4 <= P4	Absolute liquidity balance
Case 2	A1 <= P1	P2 = P2	A3> = P3	A4 <= P4	Liquid balance
Case 3	A1 <= P1	A2 <= P2	A3> = P3	A4 <= P4	unliquid balance
Case 4	A1 <= P1	A2 <= P2	A3 <= P3	A4> = P4	Balance in desperate state
x	The disbursement of a fixed asset is the difference between the liability and the liability	The difference between the short-term liabilities and liabilities of fast-changing assets	The slow-moving asset islong-term liabilities	The difference between regular passives and hard currency	x

Balance reflection: A1 + A2 + A3 + A4 = P1 + P2 + P3 + P4

It is also possible to evaluate the relative levels of liquidity and solvency levels on the basis of the interconnection of accounting balance items and line items (s).

Table 121

The miracle of relative expression of liquidity

Relative	Relative expression content
Asset and liability composition ratio
A1 / P1	Compensation of the obligation that has expired
A2 / P2	Short-term liabilities can be repaid
A3 / P3	Opportunity to cover long-term liabilities
A4 / P4	Consolidation of long-term assets in long-term assets
Coefficient of coefficient
A1 / P1	Absolute solvency-1 (repayment of creditor liability)
A1 / P1 + P2	Absolute solvency-2 (repayment of creditors and short-term liabilities)
A1 / P1 + P2 + P3	Absolute solvency-3 (current portion of creditors' and current liabilities)
A1 + A2 / P1 + P2	Interim paying capacity-1 (Short-term planning)
A1 + A2 / P1 + P2 + P3	Interim paying capacity-2 (short-term planning)
A1 + A2 + A3 / P1 + P2 + P3	Total solvency-1 (used for forecasting)
A1 + A2 + A3 + A4 / P1 + P2 + P3	Total solvency-2 (used in liquidation)
Absolute expression of assets financing coefficients
P4 / A4	Bonding of permanent assets at the expense of own funds
P3 + P4 / A4	Resource allocation through own and borrowed funds
P4 + P3-A4 / A3	Funds current assets at own expense
P4 + P3 -A4 + P 2 / A 3	Bonding of current assets on own and borrowed funds

 

Table 122

Accounting balance liquidity analysis

ACTIVE			PASSIVE			Excess of debt repayment (+), deficiency (-)
Permanent assets	289 412 698	629 150 505	Maturity dates	762 075   830	1 839 768 361	-471 663   132	-1 210 617 856
Fast money convertible  assets	503 338 335	1 566 042 404	Short-term payment obligations	14 744 216	8 878 479	488 594 119	1 557 163 925
Slow-moving assets	2 185 621 680	9 488 500 196	Long-term payment obligations	4,675,490   146	12 304 013 149	-2 489 868 466	-2 815 512 953
Assets convertible into hard currency	10 219 731   945	12 593 199 960	Permanent passives	7 745 794   466	10 124 233 076	-2 473 937 479	-2 468 966 884
Total amount	13 198 104 658	24 276 893 065	Passive total	13 198 104 658	24 276 893 065	x	x

Conclusion: the company's short-term commitment is to focus on the continuing movements of assets, as well as compensate for long-term liabilities on cash-settled assets, and the rapid repayment of short-term loans for non-performing loans is a result of a positive divergence. A key source of funds, lack of continuous passive long-term assets, fixed assets observed.

Net assets value at the beginning of the year ( 13 198 104 658 - 5 452 310   192 thousand sums ) 7 745 794 466 thousand UZS at the end of the year (24 276 893 065-14 152 659)   989) 10 124233 And amounted to UZS 076,000.

The most important quality indicator in assessing the financial position of business entities is the indicator of solvency. Paying ability solves the enterprise's ability to pay, which means its ability to pay.

The ability to pay with liquidity varies from one another. The availability of funds to pay off the debt, liquidity - the ability to pay debt, it shows that it is possible to cross.

The solvency of business entities is the availability or deficiency of current assets to repay existing obligations.

 Indicators of the solvency of business entities include:

  - solvency;

  - reasonable paying capacity;

  -general (solvency).

     1. Full paying capacity (Kmtl). This indicator is based on the terms of payment obligations and short-term liabilities of non-current assets and short-term financial assets of business entities.

Kmtl = PM + QMMQ / QMM

Inthiscase;

PM Money;

Short-term financial investments in CGS;

QMM short-term (due from time to time) liabilities.

This indicator specifies the amount of short-term funds and short-term investments in each short-term commitment.

 2. Double pay (Cotl). This indicator differs from the absolute solvency indicator by the amount of Net Payments.

 

Kotl = PM + QMMQ + SDM / QMM

In this case;

SDM net debt liability.

The net receivable liability is based on deducting any overdue receivables from the total receivable. Because past due receivables can not be a real source for repayment of debts.

3. Current solvency (Kjtl). This indicator bundles all the turnovers, rebalancing or insufficiency of the overdue liabilities or short-term liabilities.

 

Kjtl = PM + QMMQ + SDM + T M Z / QMM

In this case;

T MZ - value of inventories.

Assessment of assets liquidity ( turnover of money ) liabilities are reorganized on terms of payment.

The following items can be added to the corresponding line of bookkeeping liquidity.

 

Table 123

Corporate solvency analysis

Indicators		At the end of the period	The difference is +, -	Growth rate,%
A	1	2	3	4
2. Long-term assets (line 130)	10 219 731 945	12 593 199 960	2 373 468 015	123.2
2 .The total assets ( row 140 + 190 + 200 + 210 +230+320+370 + 380 )	5 452 310 192	11 683 693 105	6 231 382 913	114.2
2.1. Inventory reserves, total (lines 150 + 160 + 170 + 180) .	819 530 511	1 047 437 972	227 907 461	127.8
2.2. Expenditure on the next period (Sat.190)	1 366 091 169	8 441 062 224	7 074 971 055	517.8
2.3. Delayed Expenditures (line200)	-	-	-	-
2.4 Total number of participants: (line 220 + 240 + 250 + 260 + 270 + 280 + 290 + 300 + 310) including:	503 338 335	1 566 042 404	1 062 704 069	211.1
2.4.1 Subordinated debt instruments (line 211)	-	-	-	-
2.5. Funds, total (row 330 + 340 + 350 + 360)	171 917 383	468 669 767	296 752 384	172.6
2.6. Short-term investment	-	-	-	-
2.7.Current assets	117 495 315	160 480 738	42985423	136.5
2.8. Total balance sheet assets (line 130 + 390)	13 198 104 658	24 276 893 065	1 107 878 8407	183.9
3. Currentobligations (line 610 + 620 + 630 + 640 + 650 + 660 + 670+ 680 + 690 + 700 + 710 + 720 + 730 +740 + 750 + 760)including:	776 820 046	1 848 646 840	1 071 826 794	137.9
3.1. Liquidated Current liabilities (line 602)	-	-	-	-