The equity capital of a joint stock company consists of. How to determine equity capital from the balance sheet? What are the features of small business accounting

at. It includes charter capital, additional capital, reserve capital, as well as retained earnings and special purpose funds. All these values ​​can be found in Section III. balance sheet"Capital and reserves".

Let's consider in more detail the formation of each article in this section. The authorized capital (line 410 of the balance sheet) is the amount invested by the founders in the enterprise. She makes a reservation in constituent documents organizations. The authorized capital can only be changed after making the appropriate entries in the constituent documents. Equity should also include line 411 "Own shares repurchased from shareholders" if the organization repurchased securities from shareholders.

Additional capital (line 420) is a part of the company's equity capital, which includes the amounts contributed by the founders in excess of the authorized capital. Remember that share premium can be reflected as additional capital. joint stock company, the revaluation amount outside current assets organizations, as well as some retained earnings remaining at her disposal.

Reserve capital (line 430) is a part of equity capital that is allocated from the company's profits to cover possible losses and losses. Please note that the reserve capital is divided into reserves formed in accordance with the legislation (line 431) and reserves formed in accordance with the constituent documents (line 432).

Remember that the main source of accumulation of property of the enterprise is retained earnings (line 470). It is equal between the financial result for reporting period and the amount of taxes, as well as other payments made from profits. It also includes balances of special purpose funds created in the organization, which are not shown on a separate line.

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Sources:

• how to calculate the authorized capital

Do you want to start a business or get a second degree? This will undoubtedly require funds. Many people refuse such ideas, because there are no free funds and, as it seems, there is nowhere to get them. Consider options for finding capital.

Instructions

The easiest way to find, and a rather big one, is to take a closer look at what you have and what you do not need in this moment... This can be a summer cottage to which you, for lack of time, come twice a year at most, and where no one lives. Rent it out for the summer: depending on the state of the dacha, you can get from 60,000 rubles for it. The same can happen with a car and other property. If you hardly ever drive your old car, it is better to sell it and get at least the same 60,000 rubles or more.

In some situations, it happens that not a specific capital is needed (i.e. flat sum), and the ability to periodically give any amount. This is especially true for those who pay for loans, etc. Rational saving will help here. Get used to recording your income and expenses, analyze how much money you usually spend per week (month), what expenses are really important and what is not, think about whether there is an opportunity to buy something you need cheaper. There are many ways without much damage to the level: these are products in large inexpensive supermarkets, and the use of various kinds of discounts and coupons, and much more. Once you are convinced that you can actually provide yourself with about the same standard of living for less, you will be able to save at least small amounts that may help you achieve your goals.

If the above methods do not work, you can always resort to the help of banks. Of course, this is not the best way out in this situation, because before you take it, you need to be sure that you can do it. However, in any case, look at the websites of banks, ask what credit programs they offer. Consumer loans issued by almost all banks, certain difficulties can be experienced only with an educational or business loan.

Anyone who needs capital for business development can try to find it. For this, of course, it is necessary that your business idea is really bright and extraordinary and guarantees income. As a rule, small businesses are looking for investors either through acquaintances or at forums and meetings organized for this purpose. In this case, the main thing is to secure a competent business plan and successfully present it, since it is through the business plan that the investor will get acquainted with your project.

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• Return on equity

Equity represents a specific set financial resources enterprises that are formed at the expense of the founders of the company, as well as the financial results of its own activities. In turn, in any joint stock company, equity is called joint stock.

Instructions

When determining the carrying or book value of the company's own and all of its assets and liabilities are taken into account at their cost of occurrence. In this case, equity is the difference between the carrying amount of all assets and liabilities. This method The calculation is only suitable when the market and the liabilities between are not very different. If market price deviates significantly from the basic book value, then the specified calculation method will lead to distortion of the results, as well as to inadequacy of the assessment of the firm's equity capital.

Another way of calculating equity capital is to calculate its value according to the rules and requirements that are established by the supervisory authorities, as well as the activities of the organization. In this case, equity is calculated as the sum of a number of its constituent elements. At the same time, there are different ways of calculating equity capital, depending on the type of organization (for example, in enterprises).

The algorithm for calculating the amount of equity (regulatory) capital has next view: RVK = OK + DK-V, where RVK is the amount of the bank's regulatory equity capital;
OK - fixed capital, reduced by the sum of all under-formed reserves according to the available active operations jar;
DC is an indicator of the bank's additional capital;
B is prevention.

When calculating the total amount of the value of own regulatory capital, the additional capital should in no way exceed the value of the fixed capital. At the same time, the inclusion of a certain, existing debt in the calculation of equity capital is practically limited to 50% of the amount of fixed capital.

Sources:

• book value equity capital is

The capital of an enterprise can be viewed from several points of view. Distinguish between real capital, which exists in the form of means of production, and money capital, existing in the form of money and necessary for the acquisition of the means of production. It is a collection of sources of funds required for the normal functioning of the enterprise.

Equity in the balance sheet is the total amount of the company's resources obtained exclusively from sources of financing belonging to its owners. Equity can be calculated using several different methods, we will analyze them further.

The essence of the term "equity"

Characterizing equity as an object economic analysis, most often there are two options for its definition:

• the value of the company's assets not encumbered by external liabilities;
• a list of sources of financing for the organization's activities that make up the amount of its capital.

The first interpretation is often given in legal acts published by government agencies:

• in st. 35 of the Federal Law "On Joint Stock Companies" dated December 26, 1995 No. 208-FZ for institutions of the credit and financial sector, it is proposed to calculate the value of equity capital, and not net assets;
• In clause 29 of the Order of the Ministry of Agriculture of the Russian Federation of January 20, 2005 No. 6, attention is drawn to the fact that the amount of equity capital is the difference between the valuation of all assets and liabilities of the company, or, in other words, is identical to the term of the net asset value.

It can be seen that the recognition of the equivalence of the terms equity and net assets is justified, and both of these categories are defined as the difference between the assets and liabilities of a business entity.

Next version of the description equity in the balance sheet is combining elements:

• charter, additional, reserve fund;
• the volume of shares repurchased from shareholders;
• retained earnings of the company;
• revaluation amounts of fixed assets and intangible assets.

All elements are reflected in pages 1310-1370 of the balance sheet. This idea fits well with the global theory of determining the size of equity capital.

The choice of the method for calculating equity capital depends on the tasks facing the specialist making the calculation. At the same time, it is quite often necessary to take into account the wishes of investors, credit institutions or company owners. Management's own views have a significant impact on the choice of algorithm.

A line in the balance sheet, reflecting the amount of equity

Having chosen the standard method as the preferred approach to solving the issue of calculating the amount of equity capital, it is enough to use the data from page 1300. That is, just take the result of the 3rd section:

SK = page 1300 f. No. 1.

If the company is interested in using the calculation of net assets, then equity in the balance sheet is not just a single value from page 1300, but a full-fledged calculation with several variables in its composition. Let's see how such a calculation is made in the next section.

Calculation of equity on the balance sheet - formula by order of the Ministry of Finance

Taking as a basis the assumption that net assets are identical to equity, a different calculation algorithm can be applied. It is reflected in the order of the Ministry of Finance of the Russian Federation of 08/28/2014 No. 84n and some other regulations:

SK = Act. calc. - Obligatory. calc. ,

Act. calc. - assets accepted for calculation - all assets of the company minus the founders' debts on contributions to the authorized capital;

Obligation calc. - liabilities accepted for calculation - all liabilities minus deferred income (the amount of state aid and property received free of charge).

Equity balance sheet formula, according to the order of the Ministry of Finance, it uses balance lines 1400, 1500, 1600.

In addition, information is collected separately on the debts of the company's participants on deposits in statutory fund accumulated by recording Dt 75 Kt 80.

Also allocate the corresponding deferred income on the credit account. 98.

The sequence of steps taken to implement the finance agency method is as follows:

1. Get the sum of pp. 1400 and 1500 - total amount obligations;
2. Reduce the result obtained by credit balances on the account. 98, related to state aid and gratuitous receipts;
3. Decrease the figure in page 1600 by the amount of the debit balance on account 75;
4. Subtract from the value obtained in item 3, the value obtained in item 2.

Based on the above, equity by balance sheet lines represent in the form

CK = (p. 1600 - memory) - ((p. 1400 + p. 1500) - DBP),

ЗУ - debts of founders;

DBP - deferred income.

The best value of the equity capital ratio

The total obtained as a result of calculations according to the instructions of the Ministry of Finance must be at least greater than zero. If the displayed value is less, the company has problems associated with excessive lending or insufficient quick assets.

For the purpose of conducting analytical studies, a simple average of the values ​​of equity at the beginning and end of the year is most often used. In the form of a formula, it can be represented:

SK Wed = (CK1 + CK2) / 2.

IMPORTANT! If the option with the calculation of net assets is chosen as an approach to determining the amount of equity capital, then the result obtained cannot be less than the size of the authorized capital. Otherwise, the JSC or LLC will be obliged to increase the resulting value to the size of the authorized capital, or the tax authorities will have the right to start the liquidation procedure of the company.

***

Equity is a basic indicator financial sustainability company, and she can choose from several methods of determining it.

Equity in the balance sheet reflects the flow of funds such as contributions from shareholders, additional capital and profits. Its value can be constantly changing. At the initial stage, when the company is just being formed, it has one source of funding - the contributions of the founders.

Consider equity in the balance sheet using the example of one of the most complex forms - JSC. Joint-stock companies have an additional source of equity capital. It is not available to LLC, individual entrepreneur and other forms. JSC has the right to issue shares. The charter of the company stipulates in advance the amount for which it can create these securities. But usually the joint-stock company does not issue shares for all this value at once. The balance shows the amount that has already been paid. As soon as the issue of new shares occurs, the book value of capital increases by the amount. But this amount does not always increase. Equity in the balance sheet decreases if the joint-stock company begins to buy back its own shares. Its amount is reflected in the liabilities section. Shareholders invest their funds in the shares of the organization, that is, they give a loan, as it were. But at the same time, investors become co-owners of the company. The shareholder has every right to resell security but cannot return it back to the organization.

So, the sources of own funds in the balance sheet are reflected in the "liabilities" section. Consider what receipts are not related to commercial activities, may still be at the firm.

• share premium - the difference between the price of a share and the cost at which it was sold;
• additional capital - the amount that a firm receives from the sale of its own assets at an overvalued price or from the acquisition of assets of another company at a lower cost;
• accidental donations in any form: property, cash and others.

Equity in the balance sheet also reflects part of the profit of the organization. When the JSC receives it, it pays dividends from it to its investors. The profit left after this is used to increase equity capital.

How else is equity reflected in the balance sheet? The line "Reserve capital" indicates the amount of retained earnings that is intended for target expenses. The firm must create such stocks. In this case tax law provides a number of benefits. The reserves are made from the income received. Funds from this article go to renewal to cover various damages, losses, etc. The size of the reserve is determined by the management of the company and depends on the situation in the organization at the moment. That is, if in the near future the company may incur certain losses due to some risks, then the founders decide to allocate a certain amount for insurance.

The Equity section also includes the following balance sheet lines:

• additional capital. It reflects the value of the assets that the organization received free of charge. If the firm buys shares for a price higher than par, then the difference also applies to this section of the balance sheet;
• income that the company has received since the beginning of its activities minus dividends, losses, various capital expenditures;
• asset revaluation adjustment. The amount of increase or decrease in the value of assets owned by the enterprise;
• on transactions related to the purchase or sale of foreign currency;
• set of expenses and income. This is a temporary account. It contains the sum of all profits and costs before transferring them to the line "Net profit" or "Retained earnings".

The entire cost of equity is indicated in the third section of the balance sheet. The larger it is, the more stable the position of the firm.

The equity capital of an enterprise is its basic platform on which all further business development is based. The higher this indicator, the more stable the company, the more attractive it looks to investors. Consider two options for formulas and examples of how you can determine the amount of the company's equity capital from the balance sheet.

Determination of equity

Equity capital of an enterprise is the aggregate of its net assets, initially invested by the founders, plus retained earnings.

In fact, the company's equity capital consists of the authorized capital, additional and reserve capital, retained earnings and various special funds. The sums after the revaluation of non-working assets are also added here and own shares bought back from shareholders. At the same time, the latter indicator is taken into account in the balance sheet liability as negative and, when summed up, reduces the amount of the company's equity capital. This is logical - if the authorized capital, which is part of the equity capital, is formed when the shares are paid by shareholders, then their buyback should lead to its decrease.

Authorized capital- is formed during the formation of the enterprise and consists of the contributions of the founders.

Extra capital is formed if the founders of the company invest in it additional funds in excess of their share in authorized capital... In addition, an additional fund can be formed in the event of receiving income from the issue, funds from the revaluation of non-working assets and a part of the profit remaining after distribution can also be sent here.

Reserve capital- these are funds set aside by the enterprise for various force majeure so that losses can be reimbursed.

Undestributed profits- this is the remaining available funds from the profit after the company has paid all tax and other mandatory payments. The balance sheet for this line also reflects the balances of various special funds formed at the enterprise.

Equity by balance

If we take the current form of the balance sheet (OKUD 071001, taking into account the latest edition of 04/06/2015), then the indicator of the amount of equity capital can be found in the final line of section III "Capital and reserves". Accordingly, the equity capital will be equal to the sum of the lines in this section.

Consider example no. 1 determination of equity capital on the balance sheet.

Accordingly, equity at the end of the first quarter of 2016 will be equal to: (15.0-5.0) + 1.2 + 50.0 + 255.0 = 316.2 thousand rubles. If you look at previous periods, it becomes noticeable that the company is in the stage of active growth of its financial well-being.

This formula for determining equity capital is most often used in accounting. There is a second way to find the indicator - through the left, active part of the balance.

How to determine equity capital from the balance sheet?

In this case, the company's equity capital is defined as the aggregate of non-working and current assets (lines 1100 and 1200) minus long-term and short-term liabilities (lines 1400 and 1500).

Example No. 2

Accordingly, in this example, the company's equity capital will be: (700 + 300) - (300 + 300) = 400 thousand rubles.

The size of equity capital is growing - the investment potential of the company and its financial strength are also increasing. This is an important indicator of the economic condition of an enterprise. If it is secured with its own funds, it does not have to resort to loans, which speaks of stability and independence. In existing realities, of course, few people do without borrowed money, but if the amount of equity capital is sufficient, for financial independence enterprises need not be afraid.

Shalina N.Yu., Bezverkhaya E.A.

The authorized capital is the start-up capital of the organization, which is necessary to ensure its main activity and receive profit in the future, therefore, knowledge of the peculiarities of its accounting plays a very important role for the successful functioning of the enterprise.

Currently, the authorized capital has become one of the most important indicators of the organization's activities. Since the creation of everyone legal entity involves the definition in monetary terms of the value of the initial (start-up) capital. Civil Code Russian Federation provides for its formation by all subjects. The authorized capital as an initial capital is a source of formation of the organization's funds, which is necessary for the implementation of financial and economic activity for the purpose of making a profit. Today the authorized capital is a kind of guarantee for creditors providing investments, as well as for partners, employees and other participants in the company's activities. The movement of the authorized capital is distinguished by its weak maneuverability and rare changes, therefore, the accounting of the authorized capital is not very extensive, but despite this, it is very important, it is necessary to correctly organize, since it is with the formation of the authorized capital that the work of any organization begins.

The authorized capital is one of the main indicators characterizing the size and financial condition of the organization. It is reflected in the amount registered in the constituent documents as a set of contributions (shares, shares at par value, share contributions) of the founders (participants) of the organization. The exception is investment funds, in which the authorized capital in accounting and reporting is shown as it is paid and in actual amounts as of a certain date.

Equity in the balance sheet is ...

The amount of the authorized capital is reflected in the registers accounting only after registration of statutory documents. The amount of the authorized capital, reflected in the balance sheet of the enterprise, must correspond to the amounts indicated in the constituent documents.

At the time of registration, the authorized capital must be paid at least half, the rest must be paid within a year from the date of registration. If this requirement is not met, the company must declare a decrease in the authorized capital and register its decrease or terminate its activities by liquidation. In case of incomplete payment in set time the share goes to the disposal of the joint-stock company (JSC), the money and property contributed as payment for the shares are not returned.

After state registration of a joint-stock company for the amount of its authorized capital, an entry is made:

Debit 75-1 "Settlements on contributions to the authorized (pooled) capital" Credit 80 "Authorized capital" subaccount "Declared capital".

The value of shares in nominal assessment that were subscribed to:

Debit 80 "Authorized capital" subaccount "Authorized capital" Credit 80 "Authorized capital" subaccount "Subscribed capital".

As the shares are paid for, an entry is made on their value:

Debit 80 "Authorized capital" subaccount "Subscribed capital" Credit 80 "Authorized capital" subaccount "Paid up capital".

For the amount of treasury shares repurchased from shareholders, a posting is drawn up:

Debit 80 "Authorized capital" subaccount "Paid up capital" Credit 80 "Authorized capital" subaccount "Withdrawn capital".

Upon further sale of own shares purchased from shareholders:

Debit 80 "Authorized capital" subaccount "Withdrawn capital" Credit 80 "Authorized capital" subaccount "Paid up capital".

The relationship of the registers of synthetic and analytical accounting is shown in Figure 1.

An increase or decrease in the authorized (share) capital, authorized (share) fund is carried out after amendments to the constituent documents and re-registration in accordance with the established procedure.

Table 1 - Changes in the authorized capital

Participants' contributions to the authorized capital can be made in monetary and natural forms... The simplest and most clear way from the accounting point of view to form the authorized capital is to make contributions in cash.

Table 2 - Increase in the authorized capital in CJSC "Tsvetovod"

Contributions are recorded in the register

Table 3 - Register of shareholders in CJSC "Tsvetovod"

The amount under the item "Authorized capital" is equal to the balance of account 80 "Authorized capital". The movement of the authorized capital of the organization is reflected in the "Statement of changes in capital".

Currently legal regulation the procedure for the formation of the authorized capital is carried out by means of a set of means of the norms set forth in Civil Code Russian Federation, federal law"On accounting", letters of the Ministry of Finance of the Russian Federation and the Federal tax service, as well as orders of the heads of the constituent entities of the Russian Federation.

The authorized capital of the organization is reflected in the third section "Capital and reserves" of the balance sheet. In the section "Capital and reserves" of the balance sheet in the group of articles "Authorized capital", the amount of the authorized (joint-stock) capital of the organization is shown in accordance with the constituent documents, and for state and municipal unitary enterprises - the amount of the authorized capital. In accordance with Order No. 66n, the line “Revaluation of non-current assets” has been added to this section.

Increases and decreases in the authorized (joint-stock) capital, made in accordance with the established procedure, are reflected in the accounting records and accounting statements after making the appropriate changes to the constituent documents.

LIST OF USED LITERATURE

1. N. V. Tkachuk Accounting for changes in the authorized capital of a joint-stock company / N.V. Tkachuk // Accounting in agriculture- 2008. - No. 2. - p.59.
2. Civil Code of the Russian Federation.
3. Kondrakov N.P. Accounting / N.P. Kondrakov // Textbook. allowance. - 6th ed., Rev. and add. - M .: INFRA-M, 2009 .-- p. 832.
4. Order No. 66n of the Ministry of Finance of the Russian Federation dated 02.07.2010 “On the forms of financial statements of organizations”.
5. Federal Law of the Russian Federation of December 6, 2011 N 402-FZ "On Accounting".

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Capital and reserves

66. The structure of the organization's equity capital includes the authorized (reserve), additional and reserve capital, retained earnings and other reserves.

Equity formula

The balance sheet reflects the amount of the authorized (pooled) capital, registered in the constituent documents as a set of contributions (stakes, shares, share contributions) of the founders (participants) of the organization.

The authorized (pooled) capital and the actual debt of the founders (participants) on contributions (contributions) to the authorized (pooled) capital are reflected in the balance sheet separately.

State and municipal unitary enterprises, instead of the authorized (share) capital, take into account the authorized capital formed in accordance with the established procedure.

68. The amount of the revaluation of non-current assets carried out in accordance with the established procedure, the amount received in excess of the par value of the placed shares (share premium of the joint-stock company), and other similar amounts are accounted for as Extra capital and are shown separately in the balance sheet.

(as amended by the Orders of the Ministry of Finance of Russia dated 03.24.2000 N 31n, dated 24.12.2010 N 186n)

(see text in previous)

69. The reserve fund created in accordance with the legislation of the Russian Federation to cover losses of the organization, as well as to redeem the bonds of the organization and repurchase its own shares, is reflected in the balance sheet separately.

70. The organization creates reserves for doubtful debts in case of recognition of receivables doubtful with the attribution of the amounts of reserves to financial results organizations.

(see text in previous)

It is considered doubtful accounts receivable organization that is not redeemed or with high degree probability will not be repaid within the terms established by the contract, and will not be provided with appropriate guarantees.

(as amended by the Order of the Ministry of Finance of Russia of 24.12.2010 N 186n)

(see text in previous)

The paragraph is no longer valid. - Order of the Ministry of Finance of Russia dated 12.24.2010 N 186n.

(see text in previous)

The amount of the reserve is determined separately for each doubtful debt depending on the financial condition(solvency) of the debtor and assessing the likelihood of repayment of the debt in whole or in part.

If by the end of the reporting year following the year of creation of the reserve for doubtful debts, this reserve in any part will not be used, then the unspent amounts are added to the financial results when compiling the balance sheet at the end of the reporting year.

In fact, the company's equity capital consists of the authorized capital, additional and reserve capital, retained earnings and various special funds. This also includes amounts after revaluation of non-working assets and own shares bought back from shareholders. At the same time, the latter indicator is taken into account in the balance sheet liability as negative and, when summed up, reduces the amount of the company's equity capital. This is logical - if the authorized capital, which is part of the equity capital, is formed when the shares are paid by shareholders, then their buyback should lead to its decrease.

Authorized capital

Extra capital

Reserve capital

Undestributed profits

Consider example no. 1

Example No. 2

Accordingly, in this example, the company's equity capital will be: (700 + 300) - (300 + 300) = 400 thousand rubles.

The equity capital of an enterprise is its basic platform on which all further business development is based. The higher this indicator, the more stable the company, the more attractive it looks to investors. Consider two options for formulas and examples of how you can determine the amount of the company's equity capital from the balance sheet.

Determination of equity

Equity capital of an enterprise is the aggregate of its net assets, initially invested by the founders, plus retained earnings.

In fact, the company's equity capital consists of the authorized capital, additional and reserve capital, retained earnings and various special funds. This also includes amounts after revaluation of non-working assets and own shares bought back from shareholders.

At the same time, the latter indicator is taken into account in the balance sheet liability as negative and, when summed up, reduces the amount of the company's equity capital. This is logical - if the authorized capital, which is part of the equity capital, is formed when the shares are paid by shareholders, then their buyback should lead to its decrease.

Authorized capital- is formed during the formation of the enterprise and consists of the contributions of the founders.

Extra capital is formed if the founders of the company invest in it additional funds in excess of their share in the authorized capital. In addition, an additional fund can be formed in the event of receiving income from the issue, funds from the revaluation of non-working assets and a part of the profit remaining after distribution can also be sent here.

Reserve capital- these are funds set aside by the enterprise for various force majeure so that losses can be reimbursed.

Undestributed profits- this is the remaining available funds from the profit after the company has paid all tax and other mandatory payments. The balance sheet for this line also reflects the balances of various special funds formed at the enterprise.

Equity by balance

If we take the current form of the balance sheet (OKUD 071001, taking into account the latest edition of 04/06/2015), then the indicator of the amount of equity capital can be found in the final line of section III "Capital and reserves". Accordingly, the equity capital will be equal to the sum of the lines in this section.

Consider example no. 1 determination of equity capital on the balance sheet.

Accordingly, equity at the end of the first quarter of 2016 will be equal to: (15.0-5.0) + 1.2 + 50.0 + 255.0 = 316.2 thousand rubles. If you look at the previous periods, it becomes noticeable that the company is in the stage of active growth in its financial well-being.

This formula for determining equity capital is most often used in accounting. There is a second way to find the indicator - through the left, active part of the balance. In this case, the company's equity capital is defined as the aggregate of non-working and current assets (lines 1100 and 1200) minus long-term and short-term liabilities (lines 1400 and 1500).

Example No. 2

Accordingly, in this example, the company's equity capital will be: (700 + 300) - (300 + 300) = 400 thousand.

The size of equity capital is growing - the investment potential of the company and its financial strength are also increasing. This is an important indicator of the economic condition of an enterprise. If it is secured with its own funds, it does not have to resort to loans, which speaks of stability and independence. In existing realities, of course, few people do without borrowed funds, but if the amount of equity capital is sufficient, there is no need to be afraid for the financial independence of the enterprise.

13. ANALYSIS OF THE FINANCIAL AND ECONOMIC SITUATION OF THE ENTERPRISE

The management of the economic activities of the enterprise is essential condition achieving positive economic results.

How to determine equity capital from the balance sheet?

Every day, the enterprise is forced to perform a huge number of various functions related to maintaining normal production processes, timely provision of all types of resources, making various payments, etc. Therefore, at regular intervals at the enterprise it is necessary to make calculations to find out the achieved economic results.

To disclose one or another side of the economic activity of the enterprise, they apply different kinds analysis, each of which is different in purpose, techniques and other features.

One of these types of analysis is the financial analysis based on coefficient analysis.

Financial ratios can be divided into four main categories:

indicators of profitability (profitability);

solvency (liquidity) indicators;

indicators for assessing the capital structure;

capital turnover indicators (business activity).

Financial ratios are shown in Table 2.

table 2

Financial ratios