Audit and economical analysis

Table 136

Indicators of financial stability and equity

Coefficients	Definition	Unityexpression
Independenceof the DF ratio	Umm/BJ	UMM - The source of your own resources BJ - Total funds
Ratio of own resources and liabilities ratio	Umm/M	M-Responsibilities
Financia ldependency coefficient	BJ/Umm	BJ-total balance Umm is the source of its own resources
Coefficient of accumulation of attracted investments	JQK/JK	JQK-J alb capital (M) JK – totalcapital (BJ)
Private Equity Maternity Coefficient	UAMN/BJ, M	UAMN iscash of own turnover
Financial sustainability coefficient	Umm/jqk
Coefficient of liabilities ratio ratio	M/Umm	M-Responsibilities Umm-Own source
Debt coefficient of accumulation coefficient	M/BJ	M-liabilities (debt bond) BJ-funded funds
The ratio of long-term liabilities to the total amount of funds and liabilities	Umm/ BJ, M	Umm –Long term liabilities
The share of current liabilities in the structure of aggregate funds and liabilities	JM/BJ, M	JM –current liabilities
The ratio of total liabilities to total assets and liabilities	Km/BJ, M	Km-creditor liabilities

Table 137

Financial sustainability and related indicators of current assets

Coefficients	Detection	Character description
Nominal coefficient (net turnover assets) at the expense of own and borrowed funds of current assets	Umm + Umkq- Uma/JA	UmKQ - long-term loans and borrowings Long-term assets
The ratio of current assets to current liabilities (total solvency)	JA/JM	JM - Current Liabilities JA-Current Assets
Ratio of current liabilities to current assets	JM/JA
Coefficient of compensation of current assets with own capital	Umm/JA
Individual performance indicators of own funds and long term attracted capital	Umm + Umkq-Uma/ZX	Zx-ReservesandExpenses
Long-term assets' long-term borrowing and long-term borrowing coefficient	Umm +umkq/Uma	Umkq - long-term loans and borrowings

 

         An assessment of financial stability of enterprises focuses on autonomy, financial dependency, equity and debt ratio, turnover, maneuverability, and coefficient of private equity.