the highly liquid short-term securities in this case refers only government securities, and securities of Sberbank of Russia.coverage ratio K2 (critical liquidity) describes the ability of the enterprise quickly release their economic turnover cash and repay debt. K2 is defined as the ratio:
. sredstva + short fin.vlozheniya and calculations=-------------------------------------------------------------------------- term liabilities
calculate this factor is assessed pre groups of articles «short-term investments» and «accounts receivable (payments are expected within 12 months after the reporting date).» These articles are reduced by the amount of investments in illiquid securities and corporate insolvent enterprises and the amount of uncollectible receivables, respectively.ratio (overall coverage ratio) K3 is a general indicator of the company's solvency, a calculation which the numerator includes all current assets , including tangible (total balance of Section 2):
section «Current assets»=-------------------------------------------------------------------------------------section «Current liabilities»- («Deferred income» + «Consumption funds» + «Provisions for liabilities and charges»)
calculate the adjusted pre-K3 already named group balance sheet items, as well as «accounts receivable (payments are expected in over 12 months),» «Stocks» and «other current assets» in the amount of uncollectible receivables, respectively, illiquid and difficult to be realized and reserves costs and deficit balance «Deferred income».
2. The ratio of debt to equity K4.
Is one of the characteristics of financial stability and is determined by:
section «Capital and reserves»- Total, «Losses»=------------------------------------------------------------------------------------ section «Long-term liabilities» + Total section «Current liabilities»- («Deferred income» + «Consumption funds» + «Provisions for liabilities and charges»
3. Turnover ratios and profitability.
Turnover different elements of current assets and accounts payable is calculated on the basis of their days in daily sales volume (day sales revenue). volume of daily sales is calculated by dividing sales revenue by the number of days in the period (90,180,270 or 360). (for the period) current assets and accounts payable are calculated as the sum of half units to the start and end dates of the period and the total values?? at interim dates, divided by the number of terms, reduced by 1.of current assets:
cost of current assets (line 290 on the balance sheet)
-------------------------------------------------------------------------------- sales volume
receivable turnover:
value of trade receivables (on line 230 240 + sheet)
------------------------------------------------------------------------------------------ sales volume
turnover:
price of stocks (balance on p.210)
------------------------------------------------------------------- sales volume
, when necessary, can be calculated turnover rati...
