Audit and economical analysis

Change +, -	[phone]	[phone]	[phone]	[phone]
Reserve capital	5 737 851 427	6 360 555 463	6 480 827 061	6 590 488 428	8 121 422 920
Change +, -	[phone]	[phone]	[phone]	[phone]
Undistributed benefits	507 693 607	416 753 023	344 928 794	160 996 840	223 400 675
Change +, -	-284292935	-193352348	-121528119	[phone]
Other Resources	885 865 126	1 175 923 999	1 204 804 753	1 597 873 856	951 206 811
Change +, -	[phone]	-224717188	-253597942	-646667045

Analysis of Private Equity and its Changes

In assessing the change in equity and capital, valuation of the capital at the beginning and end of the period and the reasons for the change are evaluated. Changes in equity are studied separately on the aggregate and its components. The units that affect the change in equity include: charter capital, equity capital, back-end capital, purchased shares, unreported profit (retained earnings), target revenues and future costs and payments affect the change. In particular, changes in the charter capital and investment process associated with the emission of precious stocks; reassessment of long-term assets, reserve capital changes; Capital changes in the exchange rate differences resulting from the formation of the charter capital; Rezer's capital allowances include the change in reserve capital and unspecified profit; the unadjusted gains of the current year, the change in the unrecorded profits; change of reserve capital of free property; calculated dividends will have an effect on the change in undistributed profit. Except for the above mentioned sources of private equity capital, other sources affect the change of all components.

Table 228

Private equity and its analysis

Indicator name	Charter capital	Added capital	Reserve capital	Undistributed Profit (Undistributed Income)	Purchased special offers	Targeted earnings and so forth	Total
A	1	2	3	4	5	6	7
Balance at the beginning of the year	614 384	-	5 737 851	507 694	-	885 865	7 745 794
Securities issue	213 818	-	X	X	X	X	213 818
Reclassification of long-term assets	X	X	2 383 571	X	X	X	2 383 571
Difference in foreign exchange rates that occurred when forming charter capital	X	-	X	X	X	X	-
Reserves for Reserve Capital	X	X	-	-	X	X	-
Undistributed Profit (Loss) for the Year	X	X	X	-	X	X	-
Free property	X	X		X	X	X	-
Funds for Targeted Use	X	X	X	X	X	-	-
Estimated dividends	X	X	X	284 293	X	X	-284 293
Other sources of private equity capital	-	-	-	-	-	65 431	65 341
Balance at the end of the year	828 203	-	8 121 423	223 400	-	951 207	10 124 233
Increase (+) or decrease in equity (-)	+213 818	-	+2 383 571	-284 293	-	+65 341	+2 378 439

Conclusion: The share of private equity in the joint-stock company compared with the beginning of the year amounted to 2,378,439 million UZS. Its structural changes have increased the charter capital (UZS 213 818 million), reserve capital (2,383,751 million UZS), and due to target revenues and other sources (65,341 million UZS). In the structure of private equity of the society, the highest indicator is the reserve capital account and its value at the beginning of the period was 5,737,851 million UZS at the end of the period totaling 8,121,433 million UZS. The share of reserve capital in the structure of private equity was 74.1%, 80.2%, and increased by 6.1% compared to the beginning of the period.

Dynamic analysis of private equity

The dynamic analysis of private capitals assesses the absolute, relative change of private equity in the near and long period. In the dynamic analysis, the system of indicators for the structure, structure, status and effectiveness of private equity is assessed over the years. Changes in the composition, composition, capital and unspecified changes in the composition; the efficiency of returns (profitability and profitability) compared to previous years is assessed.

Table 229

Private equity analysis at 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
Change +, -	[phone]	[phone]	[phone]	[phone]
Reserve capital	5 737 851 427	6 360 555 463	6 480 827 061	6 590 488 428	8 121 422 920
Change +, -	[phone]	[phone]	[phone]	[phone]
Undistributed benefits	507 693 607	416 753 023	344 928 794	160 996 840	223 400 675
Change +, -	-284292935	-193352348	-121528119	[phone]
Other Resources	885 865 126	1 175 923 999	1 204 804 753	1 597 873 856	951 206 811
Change +, -	[phone]	-224717188	-253597942	-646667045

Conclusion: According to the analysis of own resources of the joint-stock company in the quarter by 2017, the size of the private capital of the entity has increased by [phone] thousand UZS compared to the beginning of the period. Changes in the quarter of the year amounted to [phone] thousand UZS compared to the first quarter and [phone] thousand UZS to the second quarter. Structural changes of private equity as of the beginning of the period were as follows: - Total change in equity capital [phone] thousand UZS; - Changes in the capital reserve amounted to [phone] thousand UZS per annum; Change in undistributed profit - UZS 284292935 thousand - Changes due to accrued receipts and other sources amounted to [phone] thousand UZS.

Analysis of net assets and analysis of efficiency of use

Net assets. Accountants and auditors often cooperate with joint stock companies and limited liability companies. The net assets are the value of long-term and current assets, which are secured by the business entity's own funds, ie the value of the property of the undertaking that is free from debt obligations. Simply put,