General

Determine the type of financial stability of the company according to the balance sheet

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Indicators characterizing the degree of supply of inventories and expenditures with sources of their formationAbsolute indicators of financial stability

are indicators that characterize the level of security of current assets by sources of their formation. To characterize the sources of formation of

reserves, three main indicators are defined:Presence of own current assets (CLA).It can be calculated as a difference between real own capital (NO)

and non-current assets (Section 1 of the Balance Sheet) (IA) and long-term accounts receivable (LA) according to the formula:CC = CC – VA +

DOAvailability of own and long-term borrowed sources for reserves and costs (RFC) is calculated as the sum of own current assets, long-term

borrowings (Section 4 of the Balance Sheet), target financing and receipts, and determined by the formula: сSDI = SOS + DO + TSFP The indicator of

 

the total amount of main sources of financing of reserves and expenditures (OVI) is calculated as the sum of own and long-term borrowed sources of

financing of reserves and short-term borrowed funds and determined according to the following formula:OVI = CD + KZKwhere: WCS – own current

assets; TFG – earmarked financing and receipts; RBC – own and long-term borrowed sources of financing of inventories.The type of financial stability

is determined based on the ratio of the size of inventories and costs and the sources of their formation.Surplus (+) or deficit (-) of own working

capital: SOS – Inventories and Costs (IC).Surplus (deficit) of own and long-term borrowed sources of reserves and costs: OA – ZZ.Surplus (deficit) of

the total value of main sources of forming inventories and costs: OVI – ZZ.Determining the type of financial sustainability of the organization is

carried out based on a three-component indicator, which is formed with the three above-mentioned. If on the corresponding indicator there is a

surplus of funds, its place in the three-component index is 1, if the deficit is 0. There are four types of financial sustainability, which are shown in the

following table. Indicators characterizing the degree of security stocks and expenses own and borrowed sources of formationThe absolute indicators of

financial sustainability are as follows: security of inventories and current assets by own, borrowed, and external sources of funds.

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