Balancing the liquidity of the banking practice , fast and absolutely likv id where this determined and evaluated periodically .
Table 156
The first element of liquidity and its changes
N№
|
Content
|
Db
|
Do
|
The difference is +, -
|
Growth,%
|
A1
|
Permanent assets
|
289 412
|
629149
|
339 739
|
218
|
P2
|
Maturity dates
|
762 075
|
1 893 768
|
1 131 693
|
248.4
|
|
Funding surplus (A1-P1)
|
-472 663
|
-1 264 619
|
-791 954
|
267.7
|
Conclusion: Lack of continuing assets has been met by reimbursement of past due commitments. At the beginning of the year, the deficit amounted to 1,264,619 thousand UZS and at the end of the period amounted to 791,954,000 UZS.
Table 157
The second element of liquidity and its changes
№
|
Content
|
Db
|
Do
|
The difference
|
Growth
|
A1
|
Fast money convertible assets
|
503 388
|
1 566 042
|
1 062 654
|
311.3
|
P2
|
Short-term liabilities
|
14 793
|
8 878
|
5 915
|
60.0
|
|
Funding surplus (A2-P2)
|
488 595
|
1 557 164
|
1 068 569
|
318.7
|
Conclusion: It is ensured that the cashless assets (receivables) are sufficient to meet short-term liabilities (short-term loans and borrowings). At the beginning of the year, the excess was 1 557 164 thousand UZS, at the end of the period - 1 068 569 thousand UZS.
Table 158
The third element of liquidity and its changes
N№
|
Content
|
Db
|
Do
|
The difference
|
Growth
|
|
Slow-moving assets
|
2 185 621
|
9488499
|
7 302 878
|
334.1
|
|
Long term liabilities
|
4 675 490
|
12 250 010
|
7 574 520
|
162.0
|
|
Funding surplus (A3-P3)
|
-2 489 869
|
-2 761 511
|
271642
|
110.90
|
Conclusion: Growth of long-term liabilities (long-term loans and borrowings) of slow-moving assets (commodity stocks) at the beginning of the period (-2 489 869 thousand UZS) and at the end of the period (-2761 511 thousand UZS)
Table 159
The third element of liquidity and its changes
№
|
Content
|
Db
|
Do
|
The difference
|
Growth
|
|
Assets convertible into hard currency
|
10 219 731
|
12 593 199
|
2 373 468
|
123.2
|
|
Permanent passives
|
7 745 794
|
10 124 233
|
2 378 439
|
130.7
|
|
Insufficiency of resource base (P4-A4)
|
-2 473 937
|
-2 468 966
|
4 971
|
99.8
|
Conclusion: hard money assets (the sum of long-term assets), which will become a permanent source of funds (passive) in the difference between the beginning of the period -2 473 937 thousand UZS, at the end of the period 2 468 966 thousand UZS.
Table 160
Corporate liquidity indicators and their calculation
Liquidity coefficients of the enterprise
|
Detection mode
|
Principles
|
Current liquidity coefficient ( Kjl ):
enterprises the opportunity to cover current obligations .
|
A1+A2+A3/P1+ P2
|
K tl > 2
|
Fast liquidity coefficient (Ktl):
The rapid liquidity assets of the premises allow the current liabilities to be repaid .
|
A1+A2/P1+P2
|
K BL > 0.7
|
Liquidity coefficient (Kml):
The funds of the enterprise are able to cover current liabilities .
|
A1/P1+P2
|
K abl > 0.2
|
The next important feature of the complex analysis is to evaluate the degree of asset rotation, ie to study the business activity of the enterprise. Rotation rates indicate the efficiency of using the enterprise's own funds. If there is a high turnover on each type of enterprise assets, then creditworthiness and efficiency will be higher.
In practice, use the following factors to assess the solvency of banks located : the company's current assets management indicators; K enterprises payable q supply indicators; indicators of debts of the enterprise; turnover of commodity stocks.
Current Operating Ratio (Kak) - reflects the efficiency of the asset use and the rate of rotation.
Kak = MST (line 010 line 2) / Average annual value of current assets (Ayb + Ayo / 2 1 Figure 400, line 780)
Corporate Debt Ratio ( KDM ) - represents the rate and cycle of accrual of accounts receivable.
Kdm = MST (line 010 line 2) / Average annual value of debtor liabilities (Dmdb + Dmdo / 2)
Corporate Debt Ratio (CBR) - refers to the rate and cycle of debt repayment.
Kkm = MST (line 010 line 2) / average annual value of credit liability (Kmdb + Kmdo / 2)
The Company's inventory turnover coefficient (Cinventory) represents the effectiveness of utilization of inventories.
Kinventory = MST (line 010 line 2) / Average annual value of inventories (Inventoryb + Inventoryo / 2)
Its activities are natijaviyligiga profitability indicators evaluated. High profitability and consequently, the ability to buy different types of assets from high profits. The following is the most important profitability ratios as follows: indicator of the profitability of current assets (K ja; ROA ) ; Indicators of private equity profitability ( K xk; ROE); sales profitability index ( K s; ROS).
The profitability of current assets (K ja; ROA ) for a sum corresponding to the amount of assets represents the sum of net profit.
Kja; ROA = Net Profit (Line 270 line 2) / Current Assets (390 lines, Figure 1)
Private Equity indicators ( K, etc.; ROE) net profit sums of private capital, the company corresponding to the amount reflected.
(Kxk; ROE) = Net Profit (Line 270 Figure 2) / Private Equity (line 480-460-470, Figure 1)
Profitability of sales ( K s; ROS), a sum gains reflect the amount corresponding to the gross profit .
(Ks; ROS) = Gross Profit (030 lines, Figure 2) / net sales of product sales (010 lines, Figure 2)
An analysis of the financial stability indicators indicates that the firm's financial independence or reliability . High share of borrowings in the structure of funding leads to decrease in financial stability.
The main indicators used in the assessment of the creditworthiness of the enterprise are as follows: the independence coefficient ; correlation between debt and equity ; private equity coefficient.
Independence Coefficient ( Kmus ) - represents the share of private equity in total assets. This coefficient of 0.5 means that the financial stability of the enterprise is financially dependent.
Kmus = ((480-460-470) on the equity line, Figure 1) of the total property / q value line (780, Figure 1)
The ratio between debt and equity ( KQMn ) is the ratio between private equity and debt.
CQN = Liabilities (770 stars, Figure 1) / Private pital (480-460-470) line 1)
Private capital movability coefficient ( K xkx) - the share of private equity funds in the structure of their turnover. The coefficient of the coefficient should be> 0.2 x .
Koom = Own turnover (line 480 + 570 + 580-130) Figure 1) / Private Equity (480-460-470) line 1)
Table 161
