Audit and economical analysis

Own capital" and its components in the balance of the accountant

I. Sources of Own Funds	Balance line
Authorized capital (8300)	410
Added capital (8400)	420
Reserve capital (8500)	430
Purchase Special Action (8600)	440
Undistributed Profit (Undistributed Income) (8700)	450
Targeted earnings (8800)	460
Reserves for future expenditures and payments (8900)	470
Total number I (row 410 + 420 + 430440 + 450 + 460 + 470)	480

Table 225

The report on equity and its components (OSC "Uzbekistan Rail ways")

Indicator name	Line code	Charter capital	Added capital	Reserve capital	Undistributed Profit (Undistributed Income)	Purchased special offers	Targeted earnings and so forth	Total
1	2	3	4	5	6	7	8	9
Balance at the beginning of the year	010	614 384	-	5 737 851	507 694	-	885 865	7 745 794
Securities issue Reclassification of long-term assets	020	213 818	-	X	X	X	X	213 818
Reclassification of long-term assets	030	X	X	2 383 571	X	X	X	2 383 571
Difference in foreign exchange rates that occurred when forming charter capital	040	X	-	X	X	X	X	-
Reserves for Reserve Capital	050	X	X	-	-	X	X	-
Undistributed Profit (Loss) for the Year	060	X	X	X	-	X	X	-
Free property	070	X	X		X	X	X	-
Funds for Targeted Use	080	X	X	X	X	X	-	-
Estimated dividends	090	X	X	X	284 293	X	X	-284 293
Other sources of private equity capital	100	-	-	-	-	-	65 341	65 341
Balance at the end of the year	110	828 203	-	8 121 423	223 400	-	951 207	10 124 233
Increase (+) or decrease in equity (-)	120	213 818	-	2 383 571	-284 293	-	65 341	2 378 439
FOR INFORMATION:
Number of issued shares, pcs	130	X	X	X	X	X	X	1 830 762 911
including:
privileged	131	X	X	X	X	X	X
simple	132	X	X	X	X	X	X	1 830 762 911
Nominal value of the campaign	140	X	X	X	X	X	X	430
Number of shares in circulation, units	150	X	X	X	X	X	X	1 830 762 911
including:
privileged	151	X	X	X	X	X	X
Simple	152	X	X	X	X	X	X	1 830 726 911

The main directions of the own capital are summarized below. Analysis of the structure and activity of the investment structure: the remainder of the period; during the reporting period; used in the reporting period; the remainder of the reporting period, absolute changes in the balance; growth rate; input coefficient; analysis of cutting coefficient. Analysis of private equity allows to carry out important functions. Including: continuity of activity; guarantees the level of protection against capital, losses and damages; participation in the use of profits; participation in business management. In the structure of private equity, the following indicators are assessed:

Ratio of share capital to private equity;

Kuk= UK/XK (O‘MM) Here:

Kuk - the share of the authorized capital in the structure of own capital

UK -authorized capital;

XK (Private Equity) - Private Equity (Source of Equity)

Indicates of its equity capital, which is the most important indicator in the equity structure.

Ratio of unrequited profit to private equity ratio:

Ktf= TF/ XK (O‘MM)

Here:

Ktf - the ratio of unrecorded profit to the private equity component;

TF- is a non-distributed benefit. Indicates the share of undistributed profits in the equity of the private sector.

In the integrated analysis of private equity, in the above order, equity capital and their changes in reserve capital, added capital and other components of its capital are assessed.

Private equity growth rate:

O‘xk = XKdo / XKdb x 100%

Here:

XKdo; XKdb - private equity at the beginning and at the end of the period;

Table 226

Horizontal and vertical analysis of private equity

Indicators	The beginning of the period		End of the period		The difference is +, -		Growth,%
	sum	Interest,%	sum	Interest,%	sum	Interest,%
Total source of own funds	7 745 794 466	100.00	10 124 233 076	100.00	[phone]	0.00	130.7
Charter capital	614 384 306	7.92	828 202 670	8.19	[phone]	+0.27	134.8
Added capital	-	-	-	-	-
Reserve capital	5 737 851 427	74.08	8 121 422 920	80.22	[phone]	+6.14	141.54
Purchased special offers	-	-	-	-
Undistributed Profit (Undistributed Income)	507 693 607	6.55	223 400 675	2.08	-284 292 935	-4.47	-44.0
Targeted earnings	885 865 126	11.44	951 206 811	9.41	[phone]	-2.03	107.4
Reserves for future expenditures and payments

Conclusion: The share of own funds in the joint-stock company increased by UZS 237.438610 thousand compared to the beginning of the year. The growth rate was 130.7%. Changes in the charter capital amounted to [phone] thousand UZS, reserve capital changes [phone] thousand UZS, target revenues, reserves for future periods and payments [phone] thousand UZS. The amount of undistributed profit in the structure of own funds was -284292935 thousand UZS compared to the beginning of the year.

The highest growth rates were attributed to share capital (134.8%) and reserve capital (141.54%).

Table 227

Consolidated accounting balance of Uzbekistan Railways

Private Equity	2017-2020 years
	January 1, 2017	April 1, 2017	July 1, 2017	October 1, 2017	January 1, 2018
1. Own source of funds	7 745 794 466	8 567 616 791	8 644 944 914	8 963 743 430	10 124 233 076
Change, +, -	[phone]	[phone]	[phone]	[phone]
Charter capital	614 384 306	614 384 306	614 384 306	614 384 306	828 202 670