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Accounting region - Sopko V.V.
B.5.4.2. Characteristics of okremich articles zvitu about rukh groshovih koshtіv for the types of dіyalnostі
1. The flow of penny in the result of operational operations
The flow of grocery items from the result of operational activities is considered to be a slap of corridor to the side (zbitka) of the sound of activities before being summed up:
a reserve of stocks, debit and credit bills, due to operational dyalnom, stretching the period;
a hover in negro articles;
a guidance in the articles, as a result of a pile of small money from the result of investment and financial activities.
The article “Admission (zbitok) of the sound of the diyalnosti to be paid back” shows the image of a side of the zbitok of the sound of the dyalnost to payed for the hint of the period, guidance from the sound about the financial results.
The article “ Depreciation of non-current assets ” shows depreciation and amortization of non-current assets and non-current assets, which were insured by the extension of the period.
At the article “Zbіlshennya (zhenshennya) zapischeniye”, the image is shown in the image (at the graph “Nadhodzhennya” - at the zag_lshennya, at the graph “Vidatok” - zhenshennya) at the warehouse zapischeniye of the onset of payments and payments, it’s not possible to do so.
In the article “Income (income) of unrealized exchange rates”, in the graph “Nadhodzhennya” there are images of zippers, in the graph “Vidatok” - income of foreign exchange of indemnities for transferring items to the balance sheet in foreign currency.
The articles “Lines (income) show inoperative activities”, the graphs “Nadhodzhennya” show images, the graphs “Vidatok” show a lapse of assets (dividends, assets and expenses), and real estate and financial assets. pre-investment assets, which have been added and paid out in investment and financial activities.
The article “Vitrati for the payment of loans” shows the Vitrati for the payment of loans for loans and posters, insured by the extension of the period.
The article “Loss (business) of operating operations to net assets in net current assets” shows the amount of money between the sums of pennies and that is required, of which the image is up to clause 13-18 of the Regulations.
The article “Changing (revising) of current assets” has the graph “Overhead” showing the changes, the graph “Vidatok” has the revision of articles in the balance of revolving assets (except for the articles of “Greater financial and non-current assets”, wereworthy assets), they’ve gotten a stretch of a great period.
The article “Change” shows the change ”, the graph“ Change ”, the graph“ View ”shows the change and may be extended.
In the article “Zbilshennya (zhenshennya) zachitnaya goiter'yazan” at the graph “Nadhodzhennya” see the image of zhanshennya, at the graph “Vidyadok” - zb_lshennya at the articles of the balance “Flowing zobov'yazannya” (bank “Flowing bargaining for pre-gostry goiters”, “Flowing goiters for rosaries with participants”, goiters for tidying up and running goiters, not having to go through operation).
At the article “Zbіlshennya (zhenshennya) income in Maybutnіh period”, at the graph “Nadhodzhennya” vіdrazobrazhensya zbіlshennya, at the graph “Vidatok” - change at the warehouse of incomes in Maybutnіh period with a long period.
The article “ Groshi koshti vid operational dyalnosti ” has the image of being less than the sum of the required amount and image of the item before item 19-23 of the Regulation (standard) 4.
The article “Unification of Vidotki” has a picture of a sum of pennies, and for the payment of vidotkiv for paying loans and postures.
The article “Cohesion of allowances for a favor” will show you the victorious pennies for paying off advances for a reason, you won’t be able to specifically relocate with financial or investment investment.
The article “Clean clothes to supersubscribing steps” shows the required quality of the clothes and images, the articles “Good clothes and operating hours”, the standard view is 25 times.
In the article “The headline of the suprasubicity”, the image is the same as the number of the posters associated with the superelevation in the process of operation.
The article “Clean runtime of operational operations” shows the result of runtime opera- tional activities of urachuvannyam rukhosht of all kinds of supervising.
2. The flow of grocery bills and the result of investment
The flow of pennies in the result of investment activities is determined on the basis of the analysis of the articles in the distribution of the balance sheet “Non-current assets” and the article “Streamlined financial investments”.
At the article “ Realization of financial investments ”, there are sums of grocery benefits, sale of shares and trading bargains, such as more often, and more often, they are necessary for them. exaggerate for dealer abo trading purposes).
The article “ Realization of non-current assets ” shows the need for pennies, sale of the main interests, non-material assets, as well as higher pre-term non-current assets (except for financial investments).
The article “ Realization of May Complexes ” shows the need for pennies in the sale of subsidiaries and gosudarstvennye odnitsy (for virahuvannya pennies, can be sold in a warehouse).
The article “Otrimanі vіdotsotki” shows the need for groshih koshtіv at the forensic vidotskiv for advances with groshny cats the one posed to the other parties (in advance, lower advances and higher rates).
In the article “Otrimanі divіnddi”, I’m imagining sums of groshy care, in the case of viglyad’s dividends, the result is the addition of commercial trades, the same amount of money, and the more often they are yakі utrimayutsya for dealer abo trading purposes).
The article “Inventory Requirements” shows the eligibility of pennies in the form of advances (plus advances, advances on the operating day) and the position, on the basis of the existing agreements, on the other hand, , forward contracts, options, only (for the sake of the contract, I’m arranged for the main business, because if I need to classify them, I’ve got more and more money).
The articles “Arrivals of financial investments” show the payment of pennies for the arrivals of stocks, bribes and other goods, as well as more often, they are often exaggerate for dealer abo trading purposes).
The article “Arrivals of non-current assets” shows the payment of pennies for arrivals of major interests, non-material assets and those of non-negotiable assets (except for financial investments).
The article “Arrivals of Mine Complexes” has pictures of groceries, rallied for arrivals of subsidiaries and those of the State Owners (from the collection of groceries, arrivals at the warehouse of the main complex).
The article “Incoming payments” shows advances (in addition to the operating day) and poses with grocery bags, on the other parties (in advance advances and a posit of financial statements); payments of pennies for futures contracts, forward contracts, options thinly (for a hint of VIPs, if such contracts are settled for operational activities, but for the fact that they are specific); Foreign payments, which are not transferred from your statutory articles.
In the article “Pure ruchosh to supersubscribe”, you’ll see a small amount of money and some kind of money, one’s image before item 31-40 of the Regulation (to the standard) 4.
In the article “The headline of the suprasubicity”, the image is the same as the number of the posters associated with the superelevation in the process of investment.
The article “Pure ruch koshtіv vіd іinvestitsіyno dіyalnostі” has a picture of the result rukhu koshtіv vіd іnvestitsіyno dіyalnostі z urakhuvannyam rukhu koshtіv vіd oversubscribe.
3. The flow of groshikhovyh koshtі at the result of financial dіyalnostі
The flow of pennies on the basis of financial activity is shown on the basis of the statutory balance sheet of the “Good Capital” distribution and the articles of the financial balance and the balance of payments: “Pay attention”. Threading goiters ”(“ Short-term bank loans ”and“ Threading bargaining for pre-stringed goiters ”,“ Threading goiters by lotter with participants ”, for example).
In the article “The required vaginal capital”, I see the need for penniless money in the form of operations and operations, which can lead to the highest vapital capital.
The article “Otrimanizi posiki” shows the need for grocery pockets and the result of the approval of borg goiters (posik, bills, regional bonds, as well as those with short-term gates and non-obligatory operations).
The article “Incoming Safety” shows the inward improvement of pennies, due to financial dіyalnіstyu.
The article “Redemption Position” shows the payment of pennies for redeeming the redemption position.
The article “Unified Dividendi” shows a sum of dividends, united by penny cats.
The article “International Payments” will show you the first time of pennies for the purchase of earlier paid shares, the payment of pennies and rents for paying off bills for financial payments.
In the article “Pure rush of clothes to supra-suicidal deeds”, there is a small amount of money, a small amount of money and a view, one before one. 45-50 Position (standard) 4.
In the article “Rukh koshtiv vid suprasvichnyh podii” vidobrazovayutsya vidpovidno vidpozhdenno abo vidchatkost koshtiv, pov'azan_ with supraspinal donations in the process of financial diyalnostі.
The article “Pure ruch koshtіv vid financial advice” shows the result of the ruch koshty vid financial support due to urachuvannyam rukh koshiv vid ozdvichichaynyh podiy.