Audit and economical analysis

HANDOUTS

Consolidated accounting balance of Uzbekistan Railways

Indicators	2017-2018 years
Active assets	01.01.2017	01.04.2017	01.07.2017	01.10.2017	01.01.2018
1. Long-term assets	10 219 731 945	11 151 959 813	11 195 178 476	11 778 032 823	12 593 199 960
The starting value of the fixed assets	10 527 417 487	11 341 824 771	13 056 620 251	13 186 532 286	14 773 593 626
Depreciation of fixed assets	3 423 307 367	3 788 793 507	3 945 211 086	4 125 679 858	4 320 658 666
Residual value of fixed assets	7 104 110 120	7 553 031 264	9 111 409 165	9 060 852 428	10 452 934 960
Intangible assets' residual value	417 151	335 519	526 894	435 179	345 379
Capital investments	2 834 711 892	3 308 810 890	1 783 170 063	2 396 325 565	1 572 602 311
Other long-term assets	280 492 782	289 782 140	300 072 354	320 419 651	567 317 310
2. Current assets	2 978 372 713	2 978 372 713	4 234 880 927	10 571 776 648	11 683 693 105
Production reserves	819 530 511	761 929 334	807 974 274	805 958 807	1 047 437 972
Future expense	1 366 091 169	1 926 260 257	2 439 824 162	8 466 493 743	8 441 062 224
Money assets	171 917 383	167 990 329	198 395 625	199 248 750	468 669 767
Other Current Assets	117 495 315	114 011 429	118 290 042	112 380 694	160 480 738
Debtors, total	503 338 335	552 299 315	670 396 824	987 694 654	1 566 042 404
Including
Calculations with customers and buyers	163 855 350	162 134 584	179 194 017	304 669 491	268 038 094
Advance payments to the budget	7 740 384	6 510 004	8 801 153	5 388 750	5 252 951
Total assets	13 198 104 658	14 674 450 477	15 430 059 403	22 349 809 471	24 276 893 065
Liabilities and capital assets	01.01.2017	01.04.2017	01.07.2017	01.10.2017	01.01.2018
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
Charter capital	614 384 306	614 384 306	614 384 306	614 384 306	828 202 670
Reserve capital	5 737 851 427	6 360 555 463	6 480 827 061	6 590 488 428	8 121 422 920
Undistributed benefits	507 693 607	416 753 023	344 928 794	160 996 840	223 400 675
Other Resources	885 865 126	1 175 923 999	1 204 804 753	1 597 873 856	951 206 811
2. Liabilities	5 452 310 192	6 106 833 686	6 785 114 489	13 386 066 041	14 152 659 989
Long term bank loans and borrowings	4 675 490 146	5 329 297 527	5 927 142 095	12 154 367 349	12 304 013 149
Other liabilities	14 744 216	12 729 877	10 091 394	9 142 953	8 878 479
Creditor liabilities, total	762 075 830	764 806 282	847 881 000	1 222 555 739	1 839 768 361
Including
Liabilities to suppliers and contractors	219 818 890	177 094 949	250 590 908	306 494 641	514 650 184
Liabilities to the budget	20 798 130	35 632 293	40 718 997	40 080 238	62 317 043
Total on balance sheet liabilities and capital assets	13 198 104 658	14 674 450 477	15 430 059 403	22 349 809 471	24 276 893 065

Report on the financial results of "UzbekistonTemirYullari" (2016-2017-years)

Indicators	2017 y	2016 y
Net sale of products (goods, works and services) (without NDS)	5 180 801 340	3 362 225 550
The cost of sold products (goods, works and services)	3 191 287 162	2 474 622 038
Gross benefit of sales of products (goods, works and services)	1 989 514 178	887 603 512
Period expenses	752 744 444	568 302 199
Other operating costs	178 630 359	135 306 333
Benefits of core business	1 415 400 093	454 607 646
Costs of financing activities	833 455 050	159 047 300
Income from financial activities	506 789 162	269 112 080
Profit benefits (profit) can be earned up to the tax	1 088 734 205	564 672 426
Extraordinary earnings and Losses	0	0
Income tax (profit)	30 730 577	16 304 363
Other taxes and fees	83 965 344	40 674 456
Net profit of the reporting period	974 038 284	507 693 607

Management and its essential elements

	Units that are in the system	Classification
Management	A set of modern principles, methods, tools, and forms aimed at improving the efficiency of the enterprise	Specific type of management activity, which can be accomplished by different methods, work organization and activity control
Control Object	Economic resources	All assets acquired by the entity, which are controlled by the entity, in the future, as well as for the purpose of earning income
Subjects of management	Leading staff, managers	Resources, expenses and income control
An important element of management	Planning	Defines the economic, current, and prospective indicators of the business entity on the activity, financial position, cash flow
An important element of management	accounting	Provides the necessary information to a wide range of users on effective economic decisions on the business entity's performance, financial position, cash flow
An important element of management	Control (Audit)	Controls the compliance of the business entity with the information about the activity, financial position, cash flows to the requirements of owners, state and other subjects
An important element of management	Analysis	Provides analytical conclusions on information about activity indicators, financial position of the undertaking, information on cash flows, evaluates current and future development indicators and identifies key measures to improve them

Origin of financial analysis and their names in the process of historical development

Name	Definition
Balance theory	Because of studying balance information
Balance interpretation	Due to the need to evaluate periodic changes in indicators
Balance analysis	With the emergence of a need to assess the future, depending on the results achieved in the periodic changes or the richness of the opportunities
Report Analytics	Due to the increased number of financial reporting forms and the need to evaluate their reflective elements
Economic analysis	With the growth of demand for all economic changes
Social-economicanalysis	With the emergence of a need to explore not only the economic aspect but also the social aspects of the scope of the issues studied
Economic activity analysis	Due to the demand for covering all aspects of economic activity
Financial and management analysis	It is in compliance with the financial and management accounting of accounting
Financial Analysis, Financial Reporting Analysis	It is in harmony with the system of professional and specialized sciences in the developed countries