Let's consider absolute indicators of financial stability:
Net assets
Net assets are funds cleared of any liabilities. It helps to understand what property of the organization was acquired at the expense of its own capital.
Net assets can be calculated using the following simplified formula:
CHA = A – O
Where:
A – assets;
O – obligations.
The equality of net assets and physician data package equity is visible. This is explained by the balance sheet equality formula:
A = CK + O.
This approach is more complex, but it is regulated by the order of the Ministry of Finance of the Russian Federation No. 84n dated 28.08.2014.
NA = (A – DZUK) – (O – DBP)
Where:
DZUK is the accounts receivable of founders for contributions to the authorized capital;
DBP is the income of future periods, which is associated with the receipt of government assistance and the gratuitous receipt of property.
In the case of frequent absence of DZUK and DBP, the first calculation option is used.
Read also!
"Marketing Department KPI: 11 indicators and calculation example"
Read more
Net assets can be used to understand whether there is an increase in own sources of property.
When net assets grow, the company's own sources of assets increase, which is a favorable event for the company. This indicates that the organization does not accumulate debts and does not have increased expenses related to interest on loans and borrowings.
Another point in which this absolute indicator plays an important role is the decision on the question: “Should the enterprise reduce its authorized capital or, in some cases, even liquidate itself?”
In accordance with the current legislation of the Russian Federation, legal entities must annually calculate net assets and compare them with the authorized capital. If they are lower, the latter must be reduced to the level of net assets or lower.
Absolute indicators of financial stability
Source: shutterstock.com
In some situations, the size of the authorized capital has a minimum value and it is no longer possible to reduce it, or the value of net assets has a negative value. This development is possible in cases where the organization has a high uncovered loss that has formed over several years, when expenses exceeded income. Or such a situation can occur within one year, but then the former must be much larger than the latter.
If any of these cases occur, the legal entity must declare its liquidation.
Download a free selection of tools for calculating KPIs and increasing marketing metrics
Alexander Kuleshov
Alexander Kuleshov
General Director of Sales Generator LLC
Read more posts on my personal blog:
Over the past 7 years, we have conducted over 23,000 comprehensive website audits and I have learned that all of us as leaders need clear and working algorithms for our marketing and sales.
Today we will share with you 6 of the most valuable documents that we have developed for our clients.
Download for free and implement today:
Step-by-step guide to creating marketing KPIs
Template for calculating KPIs for a marketer
9 Examples of Universal Selling Commercial Proposals
Upgrade your CPs to close more deals
How to make KPI for the sales department so that profits grow by 20% or more?
Step-by-step template for calculating KPIs for OP managers
Checklist of 12 main indicators for website promotion
Find out what metrics are needed to properly optimize your website
40 Services for Working with Blog Content
We have collected the best services for working with content
How to define your target audience without mistakes?
A proven guide to defining a company's target audienc