home Finance Books Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

Фінансова діяльність суб'єктів господарювання - Tereshchenko O.O.

4.2.1. Prihovane self-financing

The form of the financial support is imposed on the vic- timants of the parish pribudku. Приховування прибутку здійснюється (у розумінні західних фахівців) у результаті форвання прихованих резервів. Oskilki prihovanyi reserve manifested in a lishe with їх ліквідації, приховане самофінансування здійснюється за рахунок прибутку до оподаткування. Отже, відбувається відстрочка сплати податків і виплати дивідендів.

Prihovanyi reserve - tse part of the capital's capitals of receipts, yak zhodnym rank is not imbedded in the yogo balance, otzhe, vsnag vlasynogo kapitalu in the result of the formation of the vestibules reserve, if not, nizh tse-nasravdi.

Є two ways of formulating the receipts of reserves in balance:

1) shortage of active assets (beforehand, write-offs of assets, stamping out of the accelerated depreciation, unfinishing indices, vicarities to the LIPO method * 4 with substantial reserves in place);

* 4: {The stock of stocks for the LIFO method (Last in First Out) is fooling, but reserve for the sake of positiveness, protec- tion on the front, reserve it, yaki first vpuskayutsyutsya vibromitsutvo (sales), otsynimatsya for sobivartіstyu ostannnih per hour nadohodzhennya spare. In the course of the work, filling in the inventory for the end of the first month is to be made for the first day after the hour of reserve.}

2) reorganization of zobov'azan '(for example, for articles "Zabezpechenniya ostupnih vitrate і kappariv", "Potoknі zobov'yatnya іz vtorіshnіh rozraunkіv" tochno).

Pidpriemstva mozhut formavati zapischennyi reserve yak vimusheno, so iz for vrysnim rozraunkkami. At the first vipadku prihovanyi reserve utomlyuyutsya, yakschoo legislature is not allowed zdіysnjuvati індексацію аo якщо вона по'в'яъна з unreasonably high obopotkutvannam.

The size of the receipts of the reserves in the active parties and the balance sheet is equal to the balance sheet of the balance sheet of the Maynoviks of the shares of the property that is real (vishchoyu) vartіstyu. Frequently, the value of the receipts of reserves of joint stock companies, shares of which are quoted on birzhi, is increased, and the balance rate is adjusted by the exchange rate.

Мобілізація прихованих резервів здійснюється:

With the help of realizing the backlogs of the basic ones of the turnaround assets;

At the end of the balance sheet, it is impossible to realize without the interference of a normal vibro-cyclical cycle (the method of restructuring does not affect real platospromostnosti, however, without interference on the creditworthiness of property).

Formulation of the vestibules of reserves can be done within the framework of realizing the type of divisional policy in accordance with the procedure for submitting payments in the financial and political motives of enforcement. Competently використовойчи облікову політику, for допомогою інструментарію прихованого самофінансування мaсн забзпечити страгію стабільних дивідендів. Наявність у підприємства прихованих reservation to the eyes of creditors пози positive chink, zokrema in quiet vipadkas, if the loan is not taken care of, the real one is the one who has not been seen in the game, the video is written in the name.

Until the day of the week, the self-sufficient self-financing should pay attention to the principle of access to information in the storage of information in the information-protected inter-regional call-ups.