Audit and economical analysis

Kat= P1+BaBlt -A1 / A2

At that:

P1 - The sum of the liability part of the balance sheet of the balance sheet "total amount of own funds".

480 lines BaBlt - The sum of long-term loans and borrowings aimed at bringing long-term assets. 570 +580 line

A1 - Total amount of "Long-term assets" in Section

A1-Accounting Balance Sheet 1. 130 line

A2-Accounting balance is the sum of the total assets under Part 2 of the asset. 390 lines. Calculation of accounting balance by line code:

Kat = 480 lines + 570lines + 580lines-130lines/ 380lines

This coefficient determines the total amount of funds being directed to the circulars, and its relative expression must be at least 0.2. If at the end of the period, the expression of this indicator is less than 0.2, it is decided that the enterprise has not been provided with its own working assets. Profitability coefficient refers to the profitability or damage to the economic and financial activities of the entity.

Kra=Fstk/A*100

Benefits to the Fiscal Payment (line 240 of the Financial Reporting Prospectus)

The average annual value of asset A (average annual value of assets is calculated on the basis of arithmetic and average chronologically)

Krx = Fstk / X * 100

Above: X - sum of expenses (Income statement" 020 line + 040 line + 170line+230 line)

If the profitability ratio is less than 0, the enterprise is recognized as a loss-maker.

If the degree is 0.05, the enterprise will be recognized as low yield.

Equity ratio and short-term borrowing ratio (FRANCE) are defined as the indicator that reflects the level of financial independence of the company. Describing the ability of the enterprise to repay short-term liabilities with its own resources, this indicator is as follows: