Audit and economical analysis

Investment activity. An economic operator separately discloses information about the cash flows from investing activities. Information about cash flows from investing activities reflects the extent to which the future cash flows and cash flows are determined. The major cash flows from investing activities include:

a) cash payments for the purchase of property, plant and equipment and other non-current assets. These payments include the costs associated with the development of experimental-design works, as well as payments associated with the construction of the Economic Court;

b) cash receipts from sale of fixed assets, non-current and other non-current assets;

c) payments for cash or cash equivalents of shares or debt obligations of other undertakings and purchasing power in joint ventures, or payments for dealer's or trade-secured goods ( bills of exchange, such as promissory notes);

d) receipts from payment documents, such as cash inflows from the sale of shares and debt obligations of other entities and of joint ventures, cash equivalent, or a promissory note deposited for dealer or business purposes;

e) Loans and advances to other parties (excluding loans and advances to financial institutions);

f) cash proceeds from the repayment of sums and loans to other parties (except for loans and advances to financial institutions);

g) futures and forward contracts, option agreements and swap transactions, excluding cases for dealer or business purposes, or categorized as financial assets.

h) Cash inflows and forward contracts, option agreements and swap transactions, except for dealer or business purposes, or are classified as financial assets.

i) etc.

Financial activities. Indicates information on cash flows from the financial activities of an entity. This information will be needed to estimate future cash flows from financial activity. The underlying cash flows of a financial asset include:

a) cash or cash flows from the sale of other equity instruments;

b) payments to their holders for payment or purchase of stock of shares;

c) cash outflows from unsecured bonds, loans issued by financial institutions, pledged and other short and long-term loans;

d) payment of the loan;

e) payments by lessees to reduce their obligations under finance leases, etc.

f)  financial lease obligations for landlords to reduce costs,  and others.