|
Table 210
Cash Flow Statement
Indicators
|
Code of
row
|
Income
|
Expense
|
1
|
2
|
3
|
4
|
Operational Activity
|
|
|
|
Money that came from the sale of product (sale of goods, works and services)
|
010
|
4517395.6
|
|
The materials, goods, works and services for the money paid to suppliers of goods
|
020
|
|
1725282.9
|
Staff and payment on behalf of them
|
030
|
|
|
Head gear operating activities, cash receipts and paid payments
|
040
|
1921254.7
|
4320200.4
|
Total: operating activities, net cash / ch (i stirs row. 010-020-030 +/- 040
|
050
|
6438650.3
|
6045483.3
|
Investment activity
|
|
|
|
Purchase and sale of fixed assets
|
060
|
1484.1
|
|
Purchase and sale of intangible assets
|
070
|
|
|
Prolongation and sale of short and short term investments
|
080
|
349357.3
|
|
Cash receipts and payments of investment activity
|
090
|
|
|
Total: net income of the investor activity (line 060 +/- 070 +/- 080 +/- -090
|
100
|
350841.4
|
|
Financial activities
|
|
|
|
Received and paid Interest rates
|
110
|
374998.1
|
|
Received and paid dividends
|
120
|
|
|
Cash inflow from shares or other equity-linked contributions
|
130
|
|
|
Private shares were bought with money payments
|
140
|
|
|
Long and short term loan and cash receipts and payments
|
150
|
|
|
See the long-term lease (leasing) of cash receipts and payments
|
160
|
|
|
Other receipts and payments of financial activities
|
170
|
|
|
Total: financial activities, net cash income / m (SAs line.110 +/- 120 + -140 +/- 150 +/- 130 -160 +/- 170)
|
180
|
374998.1
|
|
Taxation
|
|
|
|
Paid earnings (profit) taxation
|
190
|
|
565531.2
|
Other taxes that are paid
|
200
|
|
16210.7
|
Total: paid taxes (line 190 + 200 )
|
210
|
|
581741.9
|
Total: Net cash inflow / outflow of financial and economic activity (line 050 +/- 100 +/- 180-210)
|
220
|
7164489,8
|
6627225.2
|
The beginning of the year, money
|
230
|
240164.7
|
|
At the end of the year, money
|
240
|
777429,3
|
|
The cash flow statement is in conjunction with other financial statements , the users are in the net assets of the business entity changes, their financial structure (liquidity and solvency) the amount and timing of its cash flows to suit the opportunities and conditions provides information to assess the ability to affect it. Cash flows Information on the cash assets of the business entity and their as well as their ability to generate their equivalents users are the future cash flows of various businesses Development and evaluation of the discounted value allows you to It is also the operational activity of various businesses Increase the comparability of the performance reports as it is the same operation and eliminating the effects of different counting events.
The cash flows of previous periods are often the future cash flows amount, duration and accuracy of the information. He is also coming to check the validity of previous cash flows , and to make profit and expense the relationship between the flows and the impact of changing prices.
Enterprise managers are the most important source of money and to reduce costs. First of all, it is required to conduct a continuous control of receivable obligations in the production and sales processes, the order of inventories, creditworthiness and non-debt. Therefore, regular flows of cash flows in the following areas are required.
Table 211
Directions of the flow of money (cash flow).
Cash flow
|
Its purpose
|
Inputs and outputs
|
Main activity
|
Income and expense of monetary resources as a result of operations carried out by the undertaking
|
+ pure profit
+ depreciation charges
|
+ Decrease in reserves and accounts receivable
|
- Increase in reserve and receivable liabilities
|
- reduction of liabilities
+ Increase of liabilities
|
Investment activity
|
Income and cash flows from resources that determine future cash flows and cash flows
|
+ Out-of-sale assets (sales of equipment)
|
- Increase in assets other than inform
|
+ sale of shares
|
-participation purchase
|
Financial activity
|
Income and expense of funds borrowed from financial activities (income and expense from monetary operations, other than operating and investing activities)
|
+ receipt of new loans
- Repayment of interest on loans
|
+ issue of new shares
|
+ payments on purchase and redemption of bonds
|
+ stock emission
- dividend payments
|
Net income and expense
|
OF + IF + MF
|
|
The cash flows of the enterprise can be obtained by: directions of activity; Effect of cash flow; calculation method, net value, periodicity .
Table 212
Cash flow structure
№
|
Cash flow
|
Content formations
|
1
|
According to reason
|
Total corporate cash flow
|
Structural divisions, cash flows from branches
|
Cash flows by type of business activity
|
Cash flows on separate business lines
|
2
|
According to activities
|
Operating activities
|
Investment activity
|
Financial activity
|
3
|
According to discretion
|
Positive Cash Flow
|
Negative cash flow
|
4
|
According to the calculation of volume
|
Gross cash flow
|
Net cash flow
|
5
|
According to the net value
|
Outdoors
|
Failure
|
6
|
According to the continuity
|
Current Cash Flow
|
Future Cash Flow
|
An analysis of the cash flows of enterprises based on the financial data is based on their overall assessment of horizons and vertical estimates.
Table 213
Horizontal and vertical analysis of net cash flows
№
|
Indicators
|
In the same period of last year
|
During the reporting period
|
Change
|
Growth Rate, %
|
Growth Rate ,%
|
Sum,thousand UZS
|
Sample,%
|
Sum,thousand UZS
|
Sample,%
|
Sum,thousand UZS
|
Sample,%
|
1.
|
Net cash inflow from operating activities
|
195.0
|
487.5
|
192.0
|
274.3
|
-3.0
|
-10,0
|
98.5
|
-1.5
|
2.
|
Net cash flow from investing activities
|
-115.0
|
-287.5
|
-212.0
|
-302.9
|
-97.0
|
-323.3
|
184.3
|
84.3
|
3.
|
Net cash flow from financing activities
|
-40.0
|
-100.0
|
90.0
|
128.6
|
130.0
|
433.3
|
-225.0
|
-325.0
|
4.
|
The resulting net cash flow
|
40.0
|
100.0
|
70.0
|
100.0
|
30.0
|
100.0
|
175.0
|
75.0
|
In the analysis, the aggregate of cash and cash equivalents is measured by the measurement of cash flows and cash equivalents of each type of activity and the cash flow trends and trends.
Table 214
Structural analysis of cash flows from core operations
№
|
Indicators
|
In the same period of last year
|
During the reporting period
|
Change
|
Growth Rate, %
|
Growth Rate ,%
|
Sum,thousand UZS
|
Sample,%
|
Sum,thousand UZS
|
Sample,%
|
Sum,thousand UZS
|
Sample,%
|
1.
|
Cash Flow from Main Activities:
|
4 426.0
|
100.0
|
5 466.0
|
100.0
|
1 040,0
|
100.0
|
123.5
|
23.5
|
1.1.
|
Funds from sale of product (works, services)
|
4 342,0
|
98.1
|
5 361.0
|
98.1
|
1 019.0
|
98.0
|
123.5
|
23.5
|
1.2.
|
Other revenues
|
84.0
|
1.9
|
105.0
|
1.9
|
21.0
|
2.0
|
125.0
|
25.0
|
2.
|
Cash Flow from Main Activities:
|
4 231.0
|
100.0
|
5 274.0
|
100.0
|
1 043.0
|
100.0
|
124.7
|
24.7
|
2.1.
|
Funds paid to goods suppliers, goods, works and services
|
3 095.0
|
73.2
|
3 796.0
|
72.0
|
701.0
|
67.2
|
122.6
|
22.6
|
2.2.
|
Employee and funds paid on their behalf
|
580.0
|
13.7
|
792.0
|
15.0
|
212.0
|
20.3
|
136.6
|
36.6
|
2.3.
|
Dividends and interest payments
|
222.0
|
5.2
|
198.0
|
3.8
|
-24,0
|
-2,3
|
89.2
|
-10.8
|
2.4.
|
Taxes and Deductions
|
210.0
|
5.0
|
284.0
|
5.4
|
74.0
|
7.1
|
135.2
|
35.2
|
2.5.
|
Other expenses
|
124.0
|
2.9
|
204.0
|
3.9
|
80.0
|
7.7
|
164.5
|
|
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