|
Long term liabilities total,
|
1sh- 490
|
490
|
490 / Xs
|
Q , ST / 490
|
YaF, SF / 490
|
Current liabilities total
|
1sh- 600
|
600
|
600 / Xs
|
Q , ST / 600
|
YaF, SF / 600
|
Short term bank loans
|
1sh- 730
|
730
|
730 / Xs
|
Q , ST / 730
|
YaF, SF / 730
|
Short-term debts
|
1sh- 740
|
740
|
740 / Xs
|
Q , ST / 740
|
YaF, SF / 740
|
Current portion of long-term liabilities
|
1sh- 750
|
750
|
750 / Xs
|
Q , ST / 750
|
YaF, SF / 750
|
Other credit debts
|
1sh- 760
|
760
|
760 / Xs
|
Q , ST / 760
|
YaF, SF / 760
|
Financial Capacity (Total on Balance Sheet)
|
1sh- 780
|
780
|
780 / Xs
|
Q , ST / 780
|
YaF, SF / 780
|
Number of Employees(X)
|
1-T
|
1-T
|
x
|
x
|
x
|
Amount of production(Q)
|
1-P
|
1-P
|
x
|
x
|
x
|
Net sales of products (C T)
|
2sh -010
|
010
|
x
|
x
|
x
|
Sales Profit (YaP)
|
2sh-050
|
050
|
x
|
x
|
x
|
Net Profit (SF)
|
2sh-200
|
200
|
x
|
x
|
x
|
* The sum of the corresponding line of the financial statement on the balance sheet .
Table 117
Analysis of the composition, status, effectiveness of financial capabilities
Indicators
|
Form and line of financial statements
|
Financial Capacity Status
|
Provide
Financial potential violation
|
Failures of the potential financial benefits
|
Outputs of Financial Capacity -
league
|
I. Sources of equity
|
1sh-480
|
10 124 233 076
|
158191.0
|
0.5111
|
0.0962
|
Charter capital
|
1sh- 410
|
828 202 670
|
12940.6
|
6.255
|
1.176
|
Added capital
|
1sh- 420
|
-
|
-
|
-
|
-
|
Reserve capital
|
1sh- 430
|
8 121 422 920
|
126897.2
|
0.6379
|
0.1199
|
Special Shares Buy
|
1sh- 440
|
-
|
-
|
-
|
-
|
Undistributed Profit (Undistributed Income)
|
1sh- 450
|
223 400 675
|
3490.63
|
23.190
|
4.360
|
Other Resources
|
1sh- 460
|
951 206 811
|
14862.6
|
5.446
|
1.024
| |
1sh- 470
|
II. Obligations
|
1sh-770
|
14 152 659 989
|
221135.3
|
0.3660
|
0.0688
|
Long term liabilities total ,
|
1sh- 490
|
12 304 013 149
|
192250.2
|
0.4210
|
0.0791
|
Current liabilities total including:
|
1sh- 600
|
1 848 646 840
|
192250.2
|
2,802
|
0.5268
|
Short term bank loans
|
1sh- 730
|
8 878 479
|
138.726
|
583.52
|
109.707
|
Short-term debts
|
1sh- 740
|
1 839 768 361
|
28746.3
|
2.816
|
0.5294
|
Current portion of long-term liabilities
|
1sh- 750
|
-
|
-
|
-
|
-
|
Other credit debt s
|
1sh- 760
|
-
|
-
|
-
|
-
|
Financial Capacity (Total on Balance Sheet)
|
1sh- 780
|
24 276 893 065
|
379326.4
|
0.2134
|
0.0401
|
Number of Employees(X)
|
1-T
|
64000
|
x
|
x
|
x
|
Amount of production(Q)
|
1-P
|
5 180 801 340
|
x
|
x
|
x
|
Net sales of products (C T)
|
2sh -010
|
5 180 801 340
|
x
|
x
|
x
|
Sales Profit (YaP)
|
2sh-050
|
1 088 734 205
|
x
|
x
|
x
|
Net Profit (SF)
|
2sh-200
|
974 038 284
|
x
|
x
|
x
|
Conclusion: The financial capacity of the premises is 24 276 893 as of January 1, 2018 065 thousand UZS. Financial provision of the employees amounted to 379,326.4 thousand UZS, the financial capacity - 0.2134 thousand UZS and the effectiveness of the financial loss - 0.0401 thousand UZS. It can certainly be judged positive over previous years.
Classification of accounting balance items in liquidity
Accounting balance liquidity is an important indicator of the valuation of the financial position of the entity's liquidity concepts.
The balance sheet characterizes the level of liquidity of the assets, the liquidity of the enterprise - the ability to repay obligations to the counterparty.
On the balance sheet and analysis of the payment capacity of the enterprise.
The accounting balance sheet is subdivided into the following groups of liabilities on payment liquidity, capital and financing sources.
The method of separating the assets into the following groups is defined. This technique is fully compatible with foreign practice and differs from its relative expression on its content.
Active side:
- current assets (a1);
- assets that are convertible into money (a2);
- slow-moving assets (a3);
- cash-settled assets (a4).
Passive side:
- overdue liabilities (p1);
- short-term liabilities (p2);
- long-term liabilities (p3);
- current liabilities (p4).
Table 118
Structure of accounting balance sheet assets and liabilities on liquidity level
Assets:
|
Passives:
|
|
Long Term and Current Assets
|
Own sources and liabilities
|
|
|
A1 –Current assets (row 320 + 370 + 380)
|
P1- Term liabilities ( line 610 + 630 + 650 + 670 + 680 + 690 + 700 + 710 + 720 + 760 )
|
|
A2 – fast Money assets (210)
|
P2- Short-term liabilities (lines 730 + 740 + 750)
|
|
A3- slow moneyassets (140)
|
P3- long-term liabilities (lines 500 + 520 + 540 + 560 + 590)
|
|
A4- hard money assets (130)
|
P4 – permanent liabilities (480)
|
|
In assessing the liquidity of the accounting balance sheet, it is important to focus on the periodicity of the balance sheet (quarterly, semi-annual, and annual). It is often advised to study the annual activity of enterprises depending on seasonality, dependence on contractual and export contracts.
Table 119
Composition of accounting balance items by liquidity level
Active
|
Balance bar
|
Liquid up group
|
Passive
|
Balance bar
|
Liquid – up
group
|
I. Long-term assets
|
A4
|
I. Sources of Own Funds
|
|
|
Basic tools
Residual value
|
012
|
A4
|
Authorized capital (8300)
|
410
|
P4
|
Intangible assets’ residual value
|
022
|
A4
|
Added capital (8400)
|
420
|
P4
|
See the long-term investments (lines 040 + 050 + 060 + 070 + 080)
|
030
|
A4
|
Reserve capital (8500)
|
430
|
P4
|
Study equipment (0700
|
090
|
A4
|
Purchase Special Offers (8600)
|
440
|
P4
|
Additional capital
|
100
|
A4
|
Undistributed Profit (Undistributed Income) (8700)
|
450
|
P4
|
See the long-term debitdebt Rights
|
110
|
A4
|
revenues sadler (8800)
|
460
|
P4
|
See the long-term costs of delay
|
120
|
A4
|
Future costs and pay for their resources (8900)
|
470
|
P4
|
I- category B training on total (lines 012 + 022 + 030 + 090 + 100 + 110 + 120)
|
130
|
S A4
|
Total number of sections I (row 410 + 420 + 430 + 440 + 450 + 460 + 470)
|
480
|
S P4
|
Current assets
|
A3 + A2 + A1
|
II. Obligations
|
P3 + P2 + P1
|
Commodity stocks, total (row 150 + 160 + 170 + 180)
|
140
|
A3
|
Long term liabilities (total500 + 510 + 520 + 530 +540 + 550 + 560 + 570 + 580 + 590)
|
490
|
P3
|
Future expense
|
190
|
A3
|
Including : Long-term debt creditor rights (line 500 + 520 + 540 + 560 + 590)
|
491
|
P3
|
Delayed expenses
|
200
|
A3
|
Current liabilities, total(line 610 + 620 + 630 + 640 + 650 + 660 + 670 + 680 + 690 + 700 + 710 + 720 + 730 + 740 + 750 + 760)
|
600
|
P2 + P1
|
Debtors total: (220 + 240 + 250 + 260 + 270 + 280 + 290 + 300 + 310)
|
210
|
A2
|
Including: Short-term loans and borrowings in current accounts payable, current portion of long-term loans (line 730 + 740 + 750)
|
|
P2
|
Monetary symbols, a total of (line.330 + 340 + 350 + 360), including:
|
320
|
A1
|
soundness of creditorrights, credit and debt, excluding debt (line 610 + 630 + 650 + 670 + 680 + 690 + 700 + 710 + 720 + 760)
|
600
|
P1
|
Short –terminvestment
|
370
|
A1
|
Of which: overdue debt in the credit rights
|
602
|
P1
|
Other Current assets
|
380
|
A1
|
|
|
|
|
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