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Accounting region - Sopko V.V.

B.4.5. The area of ​​costs, income and financial results of non-operational - investment and financial - dyalnost and supervisory

B.4.5.1. Zagalna pobudova accounting financial area of ​​expenses, income and financial results of non-operational activities

Yak bulo is marked at B.4.1, at virological and commercial activities until non-operational activities are to be invested and financed.

The financial dignity is invaded by such duality, as it is tied to the wisdom of the people and the warehouse of the lofty one and the capital capital of statehood.

Pіd іinvestitsіynoy dіyalіsty rozumіyut such kind of dіyalnostі, if pіdpriimstvo kupuє that sale іnnі papery abo іnshі borgі documents of іnі іnpіdіprimenstva as well as there isn’t some warehouse.

Table B.4.4 is most important to see the income and expenses, as well as to include the investment and financial activities.

Table B.4.4

Name of costs (W)

Name Income


Expenditures (twice) of participation in capital:

1.1. Go back investment in asocial investment

1.2. Vrati vіd spіlnoї dіyalnostі

1.3. Go back to investing in subsidiaries


Profit from participation in capital:

1.1. Income in investment in social assets

1.2. Income of the business process

1.3. Income investment in subsidiaries


Financial expenses (double)

2.1. Credit for loans

2.2. Інші інінансі expenditures


Finance income

2.1. Divіnddi gained

2.2. Vidotsotki gained

2.3. Інші фінансіінідуcome


Inshi spend

3.1. Own sale of non-current assets

3.2. Ownership of the sale of financial investments

3.3. Own sales of the major mining complexes

3.4. Repeat the non-operational exchange rate courses

3.5. Utsіnka non-current assets

3.6. Utsіnka financial investment

3.7. Write-off of non-current assets


Інші revenue

3.1. Revenues sale of fixed assets

3.2. Revenues sale of financial investments

3.3. Income від проданх майнових комплексів

3.4. Income of non-operational exchange rates

3.5. Rebate assetlessly