Audit and economical analysis

2017 – 2018 years

ACTIVE	January 1, 2017	April 1, 2017	July 1, 2017	October 1, 2017	January 1, 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 main tools	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 property, plant and equipment	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	3 522 490 664	4 234 880 927	10 571 776 648	11 683 693 105
Production stocks	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
Funds	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
Total debtors	503 338 335	552 299 315	670 396 824	987 694 654	1 566 042 404
Including:
Calculations with customers	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
PASSIVE	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
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. Obligations	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
Total Liabilities, Total	762 075 830	764 806 282	847 881 000	1 222 555 739	1 839 768 361
Including:
Obligations to suppliers and contractors	219 818 890	177 094 949	250 590 908	306 494 641	514 650 184
Obligations to the budget	20 798 130	35 632 293	40 718 997	40 080 238	62 317 043
Total on balance sheet liabilities	13 198 104 658	14 674 450 477	15 430 059 403	22 349 809 471	24 276 893 065

"Uzbekistan Railways" financial performance report (2016-2017)

Indicators	2017 year	2016 year
Net sale of products (goods, works and services) (cloth 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 threshold	1 088 734 205	564 672 426
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

Theme 10.Cash flow analysis
1.The importance and main tasks of increasing the cash resources of households, calculating their reproductive life and achieving results.

2. Distinct features of the company's money supply and flow analysis.

3. Structure and basic elements of the cash flow statement.

4. The role of financial analysis in effective cash flow management and cash flow management.

5. Cash Flow Analysis in Basic Operations. Cash flow analysis from financial and investment activities.

6. Correct and curvilinear method of analysis of cash flows.

7. Factor Analysis of Cash Flow Management. Determine the potential for cash flow movements.

8. Analysis of trends trends in cash flows. Interest rates and calculation methods.

9. Analysis of currency movements.
Key words and phrases:cash, the statement of cash flows, solvency, financial flexibility,

indirect method, direct method, free cash flow.

TheImportance and main tasks of increasing the cash balance of household substance, calculating their reproduction time and achieving results
  The issue of rational cash management has always been a matter of concern to owners and managers. Because of the inaccurate calculation of the shipped goods, works and services, the obligations of the business entity to the opposite side will also increase. As a result, negative state of the business entity's financial position and effectiveness is observed. That is why it is important to keep the problem of cash supply and proper management.

When used in conjunction with other financial statements, the cash flow statement is useful in evaluating the ability of users of the financial statements to attract cash assets and their equity instruments to the business entity. The Cash Flow Statement divides money earnings and payments into three major categories: operating activities, investment activities and financial activities. The combined effects of the three categories of monetary resources determine the net change in the money supply during the reporting period. Information about the cash flows is necessary when analyzing the relationship between future cash flow forecasting and the effect of net cash flows and the effects of price fluctuations has it?

Money flows need to be classified in the following important concepts⁶⁰:

Cash flows are cash and demand deposits in cash, as well as funds from the bank's settlement, currency and other accounts.

Cash Equivalents - Short-term, highly liquid investments (financial investments), which are slightly exposed to the rapid and easy-to-read cash flows and changes in their value.

Cash flows are the flow (revenue) and expense (expense, outflow) of cash and equivalents.

Cash Flow Statement - aggregate of cash flow indicative indicators for the reporting period.

Operational activity - the main income-generating activity of the undertaking, as well as the economic activity of the subject, which is not related to the investment and financial activities.

Investment activity - purchase and sale of long-term assets and other investment objects not included in monetary equivalents.

Financial activity is the activity of the undertaking, as a result of which there is a change in the amount and structure of own funds and borrowed funds.

Cash equivalents are mainly used for payments on short-term liabilities, rather than on investments and other purposes. In order to consider investment as a cash equivalent, they need to be freely convertible into cash and have some risk of changing their value. Therefore, if the investment is paid in the short term, ie, within three months from the date of purchase, it can be considered monetary equivalent.

Bank borrowings are related to financial operations, but overdue bank overdrafts are an integral part of the cash management of enterprises. In this connection, the bank overdrafts are the constituent part of cash money or their equivalent.

Cash flows do not include transaction between cash and monetary equity items, because they are not included in operations, finance or investment activities or are related to managing cash assets of an entity. Money management involves the use of cash and cash equivalents.

The cash flow statement shall provide information about the cash flows received by the undertaking as a result of an operating, investment or financing operation during the reporting period.