Audit and economical analysis

КўрсаткичларIndicators
2017 -2018йй.2017-2020yy.
АКТИВACTIVE	01-01-январJanuary 20172017	01-апрел01-aprel 20172017	01-01-июлJuly 20172017	01-окт01-oct 20172017	01-01-январJanuary 20182018
1. Узоқмуддатлиактивлар1. Long-term assets	10 219 73110 219 731 945945	11 151 95911 151 959 813813	11 195 17811 195 178 476476	11 77811 778 032 823032 823	12 593 199 96012 593 199 960
АсосийвоситаларбошланғичқийматиThe starting value of the main tools	10 527 41710 527 417 487487	11 341 82411 341 824 771771	13 056 62013 056 620 251251	13 18613 186 532 286532 286	14 773 593 62614,773,593,626
АсосийвоситаларэскиришқийматиDepreciation of fixed assets	3 423 3073,423,307 367367	3 788 7933 788 793 507507	3 945 2113,945,211 086086	4 1254 125 679 858679 858	4 320 658 6664 320 658 666
АсосийвоситаларқолдиққийматиResidual value of property, plant and equipment	7 104 1107 104 110 120120	7 553 0317 553 031 264264	9 111 4099 111 409 165165	9 0609 060 852 428852 428	10 452 934 96010 452 934 960
Номоддий активлар қолдиқ қийматиIntangible assets’ residual value	417417 151151	335335 519519	526526 894894	435 179435 179	345 379345 379
Капитал қўйилмаларCapital investments	2 834 711 8922,834,711,892	3 308 810 8903 308 810 890	1 783 170 0631 783 170 063	2 3962 396 325 565325 565	1 572 602 3111 572 602 311
БошқаузоқмуддатлиактивларOther long-term assets	280 492280 492 782782	289 782289 782 140140	300 072300 072 354354	320 419 651320 419 651	567 317 310567 317 310
2.Жорий активлар2. Current assets	2 978 372 7132,978,372,713	3 522 490 6643 522 490 664	4 234 880 9274 234 880 927	10 57110 571 776 648776 648	11 683 693 10511 683 693 105
Ишлаб чиқариш захиралариProduction stocks	819 530 511819 530 511	761 929 334761 929 334	807 974 274807 974 274	805 958 807805 958 807	1 047 437 9721 047 437 972
Келгуси давр харажатлариFuture expense	1 366 0911 366 091 169169	1 926 2601 926 260 257257	2 439 8242 439 824 162162	8 4668 466 493 743493 743	8 441 062 2248 441 062 224
Пул маблағлариFunds	171 917 383171 917 383	167 990 329167,990,329	198 395 625198 395 625	199 248 750199 248 750	468 669 767468 669 767
БошқажорийактивларOther Current assets	117 495117 495 315315	114 011114 011 429429	118 290118 290 042042	112 380 694112 380 694	160 480 738160 480 738
Дебиторлар, жамиTotal debtors	503 338 335503 338 335	552 299 315552 299 315	670 396 824670 396 824	987 694 654987 694 654	1 566 042 4041 566 042 404
Шу жумладан:Including:
Харидорвабуюртмачиларбиланхисоб-китобларCalculations with customers	163 855163 855 350350	162 134162 134 584584	179 194179 194 017017	304 669 491304 669 491	268 038 094268 038 094
БюджетгааванстўловлариAdvance payments to the budget	7 7407 740 384384	6 5106 510 004004	8 8018 801 153153	5 388 7505 388 750	5 252 9515 252 951
Актив бўйича жамиTotal Assets	13 198 104 65813 198 104 658	14 674 450 47714 674 450 477	15 430 059 40315,430,059,403	22 349 809 47122 349 809 471	24 276 893 06524 276 893 065
ПАССИВPASSIVE	01-январJanuary01ER 20172017	01-апрел01-aprel 20172017	01-июлJuly01- 20172017	01-окт01-oct 20172017	01-январJanuary01ER 20182018
1.Ўзмаблағлариманбаси1. Own source of funds	7 745 7947 745 794 466466	8 567 6168 567 616 791791	8 644 9448 644 944 914914	8 963 743 4308 963 743 430	10 124 233 07610 124 233 076
Устав капиталиCharter capital	614 384 306614 384 306	614 384 306614 384 306	614 384 306614 384 306	614 384 306614 384 306	828 202 670828 202 670
Резерв капиталиReserve capital	5 737 851 4275 737 851 427	6 360 555 4636 360 555 463	6 480 827 0616,480,827,061	6 590 488 4286,590,448 428	8 121 422 9208 121 422 920
Тақсимланмаган фойдаUndistributed benefits	507 693507 693 607607	416 753416 753 023023	344 928344 928 794794	160 996 840160 996 840	223 400 675223 400 675
Бошқа манбаларOther Resources	885 865 126885 865 126	1 175 923 9991 175 923 999	1 204 804 7531 204 804 753	1 597 873 8561 597 873 856	951 206 811951 206 811
2. Мажбуриятлар2. Obligations	5 452 310 1925 452 310 192	6 106 833 6866 106 833 686	6 785 114 4896 785 114 489	13 386 066 04113 386 066 041	14 152 659 98914 152 659 989
УзоқмуддатлибанккредитларивақарзлариLong term bank loans and borrowings	4 675 4904,675,490 146146	5 329 2975 329 297 527527	5 927 1425 927 142 095095	12 154 367 34912 154 367 349	12 304 013 14912 304 013 149
Бошқа мажбуриятларOther Liabilities	14 744 21614 744 216	12 729 87712 729 877	10 091 39410 091 394	9 142 9539 142 953	8 878 4798 878 479
Кредиторлик мажбуриятлари, жамиTotal Liabilities, Total	762 075762 075 830830	764 806764 806 282282	847 881847 881 000000	1 222 555 7391 222 555 739	1 839 768 3611 839 768 361
Шу жумладан:Including:
МолетказибберувчиларвапудратчиларгамажбуриятларObligations to suppliers and contractors	219 818219 818 890890	177 094177 094 949949	250 590250 590 908908	306 494 641306 494 641	514 650 184514 650 184
БюджетгамажбуриятларObligations to the budget	20 79820 798 130130	35 63235 632 293293	40 71840 718 997997	40 080 23840 080 238	62 317 04362 317 043
БаланспассивибўйичажамиTotal on balance sheet liabilities	13 198 10413 198 104 658658	14 674 45014,674,450 477477	15 430 05915,430,059 403403	22 349 809 47122 349 809 471	24 276 893 06524 276 893 065

 

Theme 6. Financial stability analysis

 

1. The Financial stability analysis purpose, objectives and functions.

2. Financial stability and its types: absolute and normative

sustainability, unstable and crisis situations.

3. Economical resourses of enterprises, finantial structure, liquidity, solvency and thier effects to financial state and stability.

4. Analysis of secure of own serculating assets.(Working capital).

5. Dynamic analysis of the financial stability.

6. Coefficients associated with financial stability of entities (financial independance, financial subordinate, own capital to debt, abviability of working capital, serculating own assets, collection ratio) and thiers analysis.

7. Arrange mesures of determine and put into practice of internal reserves on strengthening of financial stability of entity

Key words and phrases:capital investments, long-term (over one year) financialinvestments, inventories, current assets, short-term financial investments, equity capital, authorized capital, added capital, reserve capital, retained earnings (uncovered loss), liquidity, solvency, working capital, current liquidity, quick liquidity, absolute liquidity, liquidity of balance, liquidity of assets, the most liquid assets, fast-soldassets, slowly-soldassets, hard-sold assets, the most urgent obligations, short-term passives, long-term passives, equity, perspective liquidity, accountingbalance sheet, capital investments.