Tsauranisa Sheet: An tsananguro katsamba pachiyero pepa. Chimiro, muenzaniso

Maererano PBU 4/99 "Ogtagorcvac", Tingawaneiko, uye Rwako guru vari nechimwe manotsi. Hakuna Kusara uye nengaidzo pepa. The tsananguro katsamba pachiyero jira - chikamu wegore nhau ne emakambani. Inopa mashoko udzamu mari uye mari.

About gwaro

An tsananguro kucherechedzwa chikamu mashoko zvemari. Rakabatana chimiro nokuti Payakapera ikoko. Kazhinji, racho vanofanira ane mashoko anoratidza chokupika vakaronga kunangwa. Note wakagadzirwa migumisiro mitsara zvemari uye buritsa ruzivo pamusoro chizvidavirire itsika zvinhu. Pahwaro nemabhuku anobudiswa inogona kuchera zano yemberi kukura.

mamiriro

The tsananguro katsamba pachiyero jira papfuma sangano ichafukura zvinotevera mashoko:

1. Munguva Mhando chikuru mabasa, uyewo kupfuura zvingawedzera basa.
2. Ratidza vakatanga nzira chizvidavirire mushumo.
3. Kupa tsananguro okufananidza pamusoro kuitika uye yapfuura nguva.
4. Kana kusiyana izvi zvinopa mashoko pamusoro zvikonzero panowanikwa kwavo.

The hwaro pakupera date - nengaidzo pepa. The tsananguro katsamba pachiyero pepa rine zvikamu 19. Ngationgororei navo zvizere.

Information pamusoro sangano

1. Muridzi uye zita repamutemo.
2. Address.
3. The wegore avhareji Kuwanda vashandi panguva nhau musi.
4. The Kuronga supervisory miviri.
5. Information pamusoro havaoni.
6. Huwandu guru.
7. Information pamusoro Vaongorori.
8. Kuwanikwa marezinesi.
9. Management mamiriro.
10. Huwandu mitero vanobhadharwa vari kuzivisa gore.

Information pamusoro Accounting Policy

Katsamba anoratidza zvinotevera mashoko:

• Mitemo kuti kunyoresa yesangano uye munataisireva;
• Zvinokonzera uye migumisiro mitemo change;
• rokuzvidavirira mitemo mashoko nokuda kwegore;
• kutaridzwa Ruramiswa mashoko.

The tsananguro katsamba pachiyero jira sangano riri kune Consolidated mashoko zvemari, zvinofanira kusanganisira subsidiaries, chehondo nhengo yavo nzvimbo, kukura kwavo guru, mugove yesangano neimwe. Migumisiro mugwaro kuchinja kuti zvingaita finpolozhenie kana zvimwe migumisiro sangano, inofungidzira mari.

Information pamusoro midziyo uye munataisireva

Rinotsanangura anoti kuna pakuenzanisa Pepa Belarus rine zvinotevera mashoko pamusoro uchishandisa hurongwa:

• mari chepakutanga uye uwandu vaunganidza depreciation pakutanga uye pakupera kwegore;
• kushandiswa izwi wechivako;
• nzira pakuverenga depreciation;
• sangano was uye kushanda mumapoka;
• Real Estate, riri pamusoro mamiriro kunyoresa kwechikuva, asi anoita;
• twa uchimutarira nzira;
• kuti nyora-pasi Os kuti kune zvabatwa zvakaoma.

Kuzadza ari tsananguro katsamba pachiyero jira uye kunoratidzwa pamusoro IBE date:

• uwandu kupima nzira;
• migumisiro yokuchinja nzira;
• kukura uye kufamba yesangano kuti vanotaura zvinokosha.

Uyewo dzinoratidza ruzivo pamusoro zvikwereti uye finvlozheniyah:

• Kuwanikwa, kukura, kuchinja kukosha chikwereti;
• Marudzi, maturities akabudisa mabhiri uye zvisungo;
• uwandu mubereko mari, izvo Rinowanikwawo anodawo mari uye twa tsika;
• kukosha weighted avhareji mwero;
• Nzira zvekuongorora upfumi zvavo achigona uye zvakaipira change;
• mari, mhando dzose Central Bank, wakanyengwa;
• kukosha pakati Central Bank uye finvlozheny;
• sezvamunoita uye sangano vanotaura nomugove;
• tinyatsonzwisisa chikwereti of Central Bank uye zvikwereti pamwe dhisikaundi.

On vatorwa mari yesangano uye munataisireva vanoonekwa vari katsamba:

• Gengi kusiyana chokuita mari mugumisiro zvakanyorwa kana zvimwewo;
• Bank of Russia Gengi pakuenzanisa pepa musi.

Analysis nepakati mamiriro

Chikamu ichi kunosanganisira kukoshesa mari mamiriro ezvinhu kambani. Wakaitwa maererano nemirayiridzo nokuti kutonga nyaya solvency. Chikamu inoongorora marudzi ose liquidity, kuchengeteka pamwero zvinoreva profitability, pachiyero mari nedoro uye isimbe.

The Analytical Chikamu katsamba vanofanira iine muitiro kuti pakuverenga ari indices. Funga zvihombe.

1. Current liquidity - unoratidza padanho twa wakakombama zvenguva pfupi munataisireva. Yakakwirira kukosha coefficient rinoratidza rakadzikama finsostoyanii:

Kr = A2 (A5 - 640 p.), Where:

• A2 - mugumisiro muchikamu chechipiri kunobatsira nepakati (p 290.);
• P2 - mugumisiro chikamu wechishanu munataisireva (690 pp.).

2. Ratio kuti ano zvinhu kuitira - inoratidza chii chikamu AB akaumba mari yavo:

By škoda = (S3 + S. 640 - A1.): A2, sezvamakaropafadzwa:

• P3 - wechitatu chikamu kuita; (490 pp.)
• A1 - wokutanga twa (Page 290.).

3. coefficient kuchengeteka payables - chinoratidza mano sangano kuripira munataisireva pashure kutengeswa zvinhu:

By keskitysleiri = (S4 + (n2 - peji 640).): WB, apo:

• P4 - Izvi pusa chikamu 4 (p 590.);
• WB - nepakati pepa (peji 300.).

The sangano anonzi sauka kana mukati 4 kutigumbura rinowanika kusingagutsi nepakati jira mamiriro, sezvinoratidzwa kukosha chikwereti kuchengeteka chinoita pamwero pamusoro 0,85.

4. Solvency Index zvinoratidza chikamu zvikwereti pfupi-rokuti, kambani anogona abhadhare panguva haberleri:

Uye M = (pfupi kunoshamisa chikwereti --refu chikwereti): nepakati papepa zvachose.

Data pamusoro mari uye zvekushandisa

Chikamu ichi zvinoratidza ruzivo pamusoro kutengesa mavhoriyamu uye nenzvimbo pamisika, chikamu mari, Kuwanikwa reserves nokuda vachibhadhara yemberi, sechivako dzimwe mari uye ishandise, hunoshamisa zvinhu. Oga anopa mashoko pamusoro zvibvumirano stipulating non-mari muchimiro muripo wavo nhamba, kuti chikamu kwemari, nzira nokuda kuziva kukosha Kutamiswa pfuma.

Evaluation basa

Mureza chakafanana tsananguro katsamba pachiyero pepa rine chikamu dzinoratidza:

• noupamhi pamisika, Kuwanikwa ekisipoti;
• Company mukurumbira pamusika;
• Hazvizivikanwi waivako zviratidzo;
• vakarongeka kushandisa mari.

Changes pachiyero

Kana kushuma nguva paiva nokubatanidzwazve zvavakanga vachida kuita, mashoko aya vapinda nechiyero pepa. The tsananguro katsamba pachiyero jira anofanira ane ruzivo pamusoro zvinokonzera uye kukura kuchinja. Chikamu ichi chiri akazara kana mashoko nechakatsinhiwa pakutanga kwegore.

Affiliates

Drafting of tsananguro katsamba pachiyero jira rinopa Mapping ruzivo pamusoro Kuwanikwa subsidiaries, havaoni uye shareholders:

• mazita avo;
• yezvakaita ukama;
• zvikonzero Kutaura kuna Affiliates;
• Mhando remapazi uye nzira dzokuziva mutengo pamusoro pavo;
• Kubva migove.

Facts basa

Chikamu ichi zvinoratidza ruzivo pamusoro garandi sungiro uye litigation sangano, avo Ukuru chitsama kwomugove.

joini basa date

1. Nhamba Kudyidzana zvibvumirano.
2. Zvebasa basa.
3. The dhipoziti uwandu.
4. Midziyo uye munataisireva, mubereko kana kurasikirwa nokuda gore uno.
5. Information pamusoro vakashandisa zvinhu vadyi kushandiswa.

chidimbu Information

Pamanyorerwo kuti tsananguro manotsi kuti pakuenzanisa pepa nokuda FSS chinoreva chikamu, izvo zvinoratidza ruzivo pamusoro neshamwari uye mibatanidzwa - ndokunge dzakavamba zvinyorwa anoratidza kuti mashoko pamusoro mashoko emari inofanira yabatanidza:

• pamazita vezvikwata;
• yaipedzerwa kwemari;
• batsiro kana kurasikirwa;
• kuita uwandu yesangano, munataisireva, guta upfumi munyika anodawo zvinhu uye chisingaoneki zvinhu;
• depreciation mutengo;
• mugove mumumbure Mari subsidiaries;
• kukosha oupfumi vari vagari akaidza.

Events pashure pachiyero pepa musi

Chikamu ichi zvinoratidza ruzivo pamusoro chokwadi zvoupfumi mabasa, ayo zvakasimba kukanganiswa uwandu kuita uye munataisireva. Vanofanira kuvhura zvakazara. Regai kuratidza Data zvingaita chisarudzo vanoshandisa mashoko zvemari. Events yakaitwa katsamba, asi mashoko asina vakachinja. Tinyatsonzwisisa matambudziko tichitarisa mari ndiyo inodiwa kuzosimbisa document- kana dzinoratidza kuti ichi hachisi zvinobvira.

A kopi tsananguro manotsi kuti pachiyero papepa ingasanganisira zvinotevera:

• Ads chikwereti sangano kusauka;
• The tinyatsonzwisisa yesangano, migumisiro iyo akasimbisa vachinje mutengo wavo;
• pakuwana mashoko pamusoro finsostoyanii chikamu, Central Bank dziri pamusoro Stock Exchange;
• kutengesa mumatanda nemutengo yakakwirira;
• Mibayiro akataura;
• muripo kutaura kubvira kambani yeinishuwarenzi;
• kubvuma chisarudzo dare, izvo zvinoda kusikwa kuchengeterwa;
• nokubatanidzwazve, vavakezve sangano;
• Mutongo pamusoro CB issuance;
• kutengeserana chokuita yavakatengesa uchishandisa hurongwa;
• moto chimbichimbi ezvinhu akaita ave kuparadzwa chikamu zvinhu;
• kugumiswa uchishandisa mabasa;
• zvinoderedza uchishandisa mari;
• zvakaitwa miviri ehurumende simba;
• nezvimwewo kuchinja mukutsinhana rates, twa mitengo.

mamiriro ruyamuro

The tsananguro katsamba pakuenzanisa Pepa sangano yedzidzo uye mumwe sangano kuti anogamuchira rutsigiro kubva bhajeti, anofanira ane ruzivo pamusoro:

• hunhu uye uwandu Mari Rwako uye zvikwereti;
• zvakanangwa kushandiswa mari;
• kuzadziswa ezvinhu urongwa mari uye kuyeuka munataisireva.

kwezvakatipoteredza waivako

A muenzaniso tsananguro manotsi kuti pakuenzanisa pepa makambani vane mabasa vane inokanganisa zvakatipoteredza rakasiyana mureza gwaro. Uyezve, chinofanira akapinda:

• date tichiratidza kwechirwere (choutsi, tsvina);

• Information pamusoro nyika reclamation;

• mashoko ari kwezvakatipoteredza kudzivirira havashandisi mari yakawanda.

Information AB

MUENZANISO manotsi rinotsanangura kuti Balance Sheet, vakaisawo pazasi, rine mashoko pamusoro CBR:

• Kuwanda rwakanga rwuchibuda hunoshamisa CB, avo chezita ukoshi;
• kufamba migove pakutanga uye pakuguma kwenguva;
• ukoshi kuchengetedzeka muridzi ne JSC dzaro subsidiaries;
• zvinowanikwa reserves uye chinangwa zvisikwa zvavo.

Kana mamwe nyaya yakaratidza:

• kusunungurwa chikonzero;
• musi;
• zvinhu waakazvitengesa;
• uwandu rakapa zvavo mugove;
• chitsama yacho kubva placement.

chikamu 17

chinhu ichi anoratidza Data waida PBU 18/02:

• Zvimiso mari (mari) of NPP;

• misiyano kunobatanidza nokururamiswa mutero uwandu;

• PNA, IT, SHE;

• zvikonzero nokuchinja mitero;

• uwandu IT uye IT, zvakanyorwa kure maererano dzinoshandiswa Os.

kumira basa

Kana sangano iri nedanho liquidation, wokupedzisira nepakati pepa iri vaipa kune Federal Mutero Service. The tsananguro katsamba pakuenzanisa pepa rine mashoko aya:

• Description liquidation mabasa;

• musi pokupedza basa;

• Midziyo uye munataisireva ose kwetsvina;

• aibuda mari iri kuitika, mari uye mabasa mari;

• uwandu zveminda, mari, mari, kurasikirwa pamberi mitero, dzakava NPP;

• Kudzimwa kwechikwereti liquidation.

Other zviratidzi

Vashoma, asi kuakanda kubva munhoroondo haisi zvakafanira:

• kwikwidzana zvinogadzirwa;

• chikwereti mitemo, creditworthiness;

• ruzivo pamusoro pfuma, akatuma kugamuchirwa basa.

MUENZANISO tsananguro manotsi kuti Balance Sheet

Rinotsanangura anoti kuna pakuenzanisa Pepa JSC "Company" nokuti gore ra2015:

1. General Information

Joint Stock Company "Company" vakanyorwa IFTS nhamba 5 of Saint Petersburg 28.10.2010 (mamwe akapa CPT, VAT nhamba, chitupa mamiriro kunyoresa data, kero.)

Tsauranisa jira akambochera maererano chizvidavirire uye nhau mitemo (IFRS).

Mitemo mari: 2 000 000 (mamiriyoni maviri) rubles.

Nhamba zvavo migove: 1 000 anogoverana ane aizviti ukoshi 2 000 (maviri nezviviri) rubles.

The chikuru mhando basa: mukaka kubudiswa (NACE 15.50).

The havaoni vanhu:

Ivanov Andrey Sergeevich - nhengo Board Directors;

Averin Stepan Pavlovich - nhengo Board Directors.

2. The chizvidavirire mitemo

Order pamusoro chizvidavirire mitemo nhamba 158 chasainwa mutungamiriri 25/12/2013 akanga (zvishoma kurondedzera mamiriro ezvinhu: sei kuverenga depreciation, iwe munataisireva uye yesangano, etc ..).

3. Mamiriro pachiyero (nhamba nomumwe vakaratidza mutsetse mwero nokuenzanisa shanduko zviratidzi).

4. iwe zvinhu (kukosha pfuma kwakabatana guru).

5. Financial kuongorora (dzaona liquidity mumucheto, uwandu kuchengeteka, zvichienderana pachiyero zvemari uye t. D.).

6. Kuronga Os (mamiriyoni rubles.) - zvivanakire kumiririrwa muchimiro patafura.

zita	kutanga mutengo	depreciation	akatakura uwandu
munda	1.25		1.25
zvivako	58,3	6.9	51,4
kutakura	1.3	0,4	0,9
midziyo	32,6	4.9	27.7
Inventory	0,4	0,07	0.33

7. munataisireva uye matura

On 31.12.2015 akasikwa nourongwa pazororo mari mu uwandu mamiriyoni 1,5 rubles, mazuva -. 66, kushandiswa rokuti - 2016. Gadziriro zeza zvikwereti achiumbwa uwandu NZD 1.687.000. nokuda pamberi kunoshamisa uye kwete yakasimbiswa zvikwereti kubva "Enterprise". Gadziriro diminution mu ukoshi inventories haisi nekuti hapana zviratidzo vanotaura.

8. Labor uye muhoro

nokuti December 2015, mubayiro chikwereti mamiriyoni 1.79 rubles. Kuripwa kumwedzi - 01/15/16, kuti turnover mwero - 24,99%, asi dziri nhamba - 166 vanhu. Paavhareji pamwedzi muhoro - 20 765 rubles.

9. rakapa akagamuchira Software (akaratidza marudzi).

03/20/2016

Director of "Organization" Signature

mhedziso

Maererano migumisiro pakarenda gore nengaidzo pepa Nokuti Federal Mutero Service. The tsananguro katsamba pachiyero jira akambochera chero chimiro. It ingasanganisira matafura nemachati. Rinotibatsira zvakasiyana siyana hwakadzama mashoko kubva chizvidavirire nohurongwa dzemaitirwe kuti zviratidzo zvemari. The chikuru chinodiwa - mashoko anofanira yakarurama uye kubatsira vanoshandisa.