Ripanga Kaute: He tuhipoka whakamārama ki te whārangi toenga. Hanga, tauira

I roto i te runga i PBU 4/99 e kīnaki e tuhipoka "Bu", pai, me rere whakapaipai. He kahore okotahi me te whārangi toenga. Ko te nama ki te whārangi toenga - ko e konga o te pūrongo ā-tau e hinonga. E whakarato ana ngā mōhiohio taipitopito i runga i te moni me te whakapaunga.

Mō te tuhinga

He tuhipoka whakamārama he wahi o te tauākī pūtea. puka Unified hoki tona otinga reira. I roto i te whānui, kia roto i te tuhinga pārongo e whakaatu ana mahi o ngā taumata whakaritea. hanga Note te o nga hua o nga tauäkï pütea, me te whāki i ngā mōhiohio e pā ana ki te huānga kaupapa here kaute. I runga i te pūtake o te rauemi whakaratohia e taea te utu i te reira ki runga i te mahere mō te whanaketanga ake nei.

hanganga

Ko te nama ki te whārangi toenga taonga institution ka whakaatu i te raraunga e whai ake nei:

1. Tohu i te momo matua o ngā mahi, me te te āhuatanga tino nui o te mahi.
2. Whakaatu whāngai tikanga o te pūrongo kaute.
3. Hei hoatu i te whakamārama whakatairite o te wā o nāianei, me te o mua.
4. I roto i te take o enei rerekētanga whakarato mōhiohio e pā ana ki te take mo ratou takanga.

Ko te pūtake mo te oti o te raraunga - te whārangi toenga. Ko te nama ki te whārangi toenga kei 19 wāhanga. Kia titiro tatou ratou i roto i te kōrero atu.

Mōhiohio i runga i te whakahaere

1. Mana me te ingoa o te hinonga ture.
2. Wāhitau.
3. Ko te maha toharite ā-tau o ngā kaimahi i te rā pūrongo.
4. Ko te hanganga o te tinana hi'opo'araa.
5. Mōhiohio e pā ana te kaiwhakatū.
6. Ko te nui o te whakapaipai.
7. Mōhiohio e pā ana te kaitātari.
8. Wāteatanga o raihana.
9. hanganga Whakahaere.
10. Ko te nui o te takoha utua i roto i te tau pūrongo.

Mōhiohio i runga i Kaupapahere Kaute

whakaatu te tuhipoka te raraunga e whai ake nei:

• ture mō te rēhitatanga o ngā rawa me ngä taunahatanga;
• Take me ngā pānga o te huringa kaupapa here;
• o ngā ture kaute raraunga mo te tau i muri mai;
• whakapūtā te raraunga i te papaki.

Ko te nama ki te toenga whārangi institution e ko i te tauākī pūtea Consolidated, kia ngā te āpiti, te mau melo o te ropu, ratou wāhi, te rahi o to ratou whakapaipai, te wahi o rawa o ia o ratou. Ko te mau hopearaa o te huringa kaupapa here e pā pea ki te finpolozhenie atu hua o te whakahaere ranei, tata moni.

Mōhiohio i runga i ngā rawa me te taunahatanga

Kōrero tuhipoka ki kei te whārangi toenga o Peraruhia te mōhiohio e whai ake nei e pā ana ki te pūnaha whakahaere:

• te utu taketake me te nui o te hekenga uara putu i te timatanga me te mutunga o te tau;
• whakamahi wā o te whare;
• tikanga o te tātai hekenga;
• kaupapa riihitia me mahi i roto i ngā rōpū;
• hoko whare, kei runga i te rēhita kāwanatanga o te atamira, engari hoatu ki te mahi;
• tikanga i whakaritea e rawa;
• te OS Tuhituhi-iho whakawhiti e te ki moni mau.

Te whakakī i roto i te nota whakamārama ki te whārangi toenga me te whakaaturia i runga i te raraunga IBE:

• tikanga aromatawai rārangi;
• nga pānga o ngā rerekētanga i roto i te tikanga;
• te rahi me te nekehanga o te rawa mo waimaerotanga o uara.

whakaatu hoki ngā mōhiohio e pā ana ki taurewa me te finvlozheniyah:

• wātea, te paari, huringa i roto i te uara o te nama;
• momo, puta matuatanga pire me here;
• te nui o te utu moni, ngā nei i roto i utu whakahaere me ngā uara rawa;
• te uara o te auau toharite tautaha;
• tikanga mō te aro mātai i haumi i to ratou tikanga, me te mau hopearaa o te huringa;
• utu, momo o te Central Bank, taumautia;
• te utu o te Central Bank me finvlozheny;
• hanganga me te kaupapa waimaerotanga tahua;
• aromatawai o te nama o te Central Bank me loans ki hekenga.

I te moni ke e whakaaturia rawa me ngā herenga i roto i te tuhipoka:

• rerekētanga auau whakawhiti e pā ana ki te hua pūtea tuhia te kore ranei;
• Bank o Russia pāpātanga whakawhiti i runga i te rā whārangi toenga.

hanganga toenga Analysis

Ko tēnei wāhanga ngā te aromatawai o te huru ōhanga o te kamupene. Kei te hanga te reira i rite ki nga tohutohu mo te whakaea kaupapa mana. tātari te wāhanga momo katoa o te tere, te taumata haumarutanga tikanga moni, te taumata o te fakafalala pūtea, me te pūmautanga.

kia roto i te wahi tātari o te tuhipoka he tukanga mō te tātai i te kuputohu. A feruri i te mea matua.

1. tere o nāianei - e whakaata ana te taumata o te rawa-tāruatia taunahatanga wā-poto. Ko te uara nui o te whakarea tohu he finsostoyanii on:

Kr = A2 (A5 - 640 p.), Kei hea:

• A2 - te hua o te wāhanga tuarua o te toenga rawa (p 290.);
• P2 - te hua o te rima te wāhanga o taunahatanga (690 api.).

2. Ratio o rawa nāianei ki te whakarite - whakaaturanga aha wahi o AB i hanga ratou ake ano nga utu:

E ao = (S3 + p 640 - A1.): A2, ai:

• P3 - toru o te taunahatanga wāhanga: (490 pp.)
• A1 - te rawa tuatahi (Whārangi 290.).

3. Ko te tau whakarea o nama haumaru - whakaatu te kaha o te whakahaere ki te utu mo taunahatanga i muri i te hoko o ngā rawa:

Na roto i te KZ = (S4 + (n2 - page 640).): WB, te wahi:

• P4 - he hua wāhanga hāngū 4 (wh 590.);
• WB - whārangi toenga (api 300.).

whakaaro te whakahaere te pēkerapu ki te roto i te 4 poraka puta ta'efakafiemālie hanganga whārangi toenga, rite kitea e te uara o te take haumarutanga nama i te taumata ki runga ake 0.85.

E whakaatu ana 4. whakaea Index e wahi o nga loans wā-poto, ka taea e te kamupene utu atu i te wa o te pūrongo:

A m = (wā-poto nama tino - nama wā roa-): toenga pepa katoa.

Raraunga runga moni me te whakapaunga

Tenei wahi whakaatu mōhiohio e pā ana ki te hoko pukapuka me hokohoko matawhenua, wahi o nga utu, te wātea o rahui mo utu heke mai, te hanganga o ētahi atu moni me utu, āhuatanga faahiahia. Wehe whakarato pārongo i runga i kirimana stipulating puka kore-moni o te utu: ratou tokomaha, te ōrau o te moni, tikanga hoki te whakatau i te uara o te taonga whakawhiti.

mahi aro mātai

Kei roto i te puka paerewa o te tuhipoka whakamārama ki te whārangi toenga he wāhanga e whakaatu:

• te whanui o ngā mākete, te wātea o te kaweake;
• ingoa Kamupene i roto i te mākete;
• taumata o ngā tohu mahi;
• whakamahi pai o ngā rauemi.

Huringa i roto i pauna

Ki te reira ko te wā pūrongo i te faaapîraa o te hinonga, enei raraunga e tomo i roto i te whārangi toenga. Ka roto i te nota whakamārama ki te whārangi toenga pārongo i runga i nga take, me te whānuitanga o te huringa. Kei te ki tonu ano hoki tenei wāhanga ki te puta ke raraunga te i te timatanga o te tau.

pakihi

Tuhia o te nota whakamārama ki te whārangi toenga whakarato mōhiohio mahere i runga i te wātea āpiti, kaiwhakatū me kaipupuri:

• he rārangi o ratou;
• āhua o te hononga;
• take mō te attributing ki te pakihi;
• momo o ngā mahi, me ngā tikanga o te whakatau i te utu ki runga ki a ratou;
• Te ōrau o hea.

mahi Facts

Whakaatu ana tēnei wāhanga kōrero e pā ana ki te herenga pūtāhui me whakahaere ture, ratou rahi me te nui o te tahua.

raraunga mahi tahi

1. Tau o whakaaetanga hononga.
2. Whāinga o mahi.
3. Ko te nui tiakina.
4. Rawa me taunahatanga, te pai ngaronga ranei mo te tau o nāianei.
5. Mōhiohio e pā ana nga rawa e whakamahia ana me ngā mahi tahi.

Mōhiohio wāhanga

Ko te hōputu o te ngā whakamārama ki te whārangi toenga mo te FFS titau wāhanga, e whakaatu mōhiohio i runga i feohi me ngā uniana - i runga i te huru e stipulate nga tuhinga taketake e ka te mōhiohio i runga i te tauākī pūtea kia whakatōpū:

• rārangi o ngā waeine;
• te tapeke o te moni;
• pai ngaronga ranei;
• te nui e mau ana o ngā rawa, taunahatanga, haumi whakapaipai i roto i rawa whakahaere me ngä taonga të whäwhäria;
• uara hekenga uara;
• wahi i roto i te moni kupenga o āpiti;
• te uara o haumi i roto i te kaupapa tahi.

Events i muri i te rā whārangi toenga

Whakaatu ana tēnei wāhanga kōrero e pā ana ki te meka o ngā mahi ōhanga, e e kaha te awe e te nui o ngā rawa me ngä taunahatanga. Me ratou ki te whakatuwhera tino. Kaua e whakaatu ai pā te raraunga te whakatau o ngā kaiwhakamahi o ngā tauākī pūtea. Events i hanga i roto i te tuhipoka, engari e kore nei te pūrongo i hanga te huringa. He tika te aromatawai o te pānga i roto i ngā o te moni ki te whakaū i te document- ranei tohu e kore e taea tenei.

He kape o te ngā whakamārama ki te whārangi toenga kia roto i te meka e whai ake nei:

• Pānui whakahaere nama kaihau;
• Ko te aromatawai o ngā rawa, te hua o nei whakapumautia te huringa i roto i to ratou uara;
• whiwhi raraunga i runga i āpiti finsostoyanii, rārangi i te Central Bank kei i runga i te utu kararehe;
• hoko rakau i te utu teitei;
• whakapuakina pānga;
• kerēme utu i te kamupene inihua;
• whakaaetanga o te whakatau marae, e titau te hanganga o te rahui;
• faaapīraa, anō o te whakahaere;
• whakatau i runga i te issuance CB;
• tauwhitinga e pā ana ki te hoko o te pūnaha whakahaere;
• āhuatanga ohorere ahi kua meinga e te whakangaromanga o wahi o nga rawa;
• whakamutunga o ngā mahi whakahaere;
• whakaiti i roto i te utu whakahaere;
• mahi o tinana o te mana kāwanatanga;
• huringa ohorere i roto i reiti whakawhiti, utu rawa.

āwhina kāwanatanga

Ko te nama ki te whārangi toenga o te institution mātauranga me tetahi atu whakahaere e tango ana te tautoko i te pūtea, ka i roto i ngā mōhiohio i runga i:

• āhua me te nui o kapewhiti me loans;
• whakamahi hāngai o ngā rauemi pūtea;
• tikanga waniwani o te whakaratonga o moni, me nga taunahatanga e hāngai ana.

mahi taiao

He tauira o te ngā whakamārama ki te whārangi toenga o kamupene i nei mahi ko rerekē i te tuhinga paerewa te pānga kino i runga i te taiao. I tua atu, ka tomo ai:

• raraunga e whakaata ana i te pānga (tukunga, ururua);

• Mōhiohio e pā ana reclamation whenua;

• raraunga i runga i fakamolé tiaki i te taiao.

mōhiohio AB

TAUIRA ngā whakamārama ki te Ripanga Kaute, aroaro i raro, kei roto ngā mōhiohio e pā ana ki te CBR:

• maha o tukuna me tino CB, ratou uara iti;
• kaupapa o hea i te timatanga me te mutunga o te wā;
• uara o peeke puritia e te JSC me ona āpiti;
• rahui e wātea ana, me te whakaaro o ratou hanganga.

A, no te tohua take atu:

• tuku o te take;
• rā;
• nga tikanga o te hoko;
• te maha o tukuna hea noa;
• te nui o nga utu i te whakanohonga.

wāhanga 17

Tenei tūemi whakaatu te raraunga e hiahiatia ana PBU 18/02:

• utu here (moni) o NPP;

• āhuatanga o ngā rerekētanga ako o te nui pupirikana;

• PNA, IT, OIA;

• take mō ngā rerekētanga i roto i ngā pāpātanga tāke;

• te nui o IT me IT, tuhituhia atu i roto i te hononga ki te tukunga o te OS.

mutunga o te mahi

Ki te ko te whakahaere i roto i te tukanga o te toremi, tukua te whārangi toenga whakamutunga te ki te Federal Tāke Ratonga. Kei roto i te nota whakamārama ki te whārangi toenga te mōhiohio e whai ake:

• ngā mahi Whakamārama toremi;

• te rā o te oti o te mahi;

• Rawa me ngā herenga o te tikanga;

• te rere o moni i roto i te nāianei, haumi me ngā mahi pūtea;

• te nui o hua, utu, moni, te parekura i mua takoha, putu NPP;

• whakakorenga o toremi.

Ētahi atu tohu

He torutoru ratou, engari e kore e he ki te maturuturu ratou i te pūkete e tika ana:

• hua whakataetae;

• kaupapa here nama, creditworthiness;

• mōhiohio e pā ana ki te taonga, ka tono tangata a ka riro i roto i te whakahaere.

TAUIRA ngā whakamārama ki te Ripanga Kaute

tuhipoka Kōrero ki te whārangi toenga o JSC "Kamupene" mo te tau 2015:

1. Information General

Joint Stock Company "Kamupene" rēhita maha IFTS 5 o Saint Petersburg 28.10.2010 (whakaratohia atu te CPT, tau Takahanga, tiwhikete o raraunga rēhita kāwanatanga, wāhitau.)

whārangi toenga unu ake i roto i runga i te ture kaute me te pūrongo (IFRS).

pūtea ture: 2 000 000 (e rua miriona) moni.

Tau o hea mau: 1 000 hea ki te uara iti o 2 000 (e rua mano) moni.

Ko te momo matua o te mahi: tukatuka waiu (NACE 15.50).

Ko nga kaiwhakatū o tangata:

Ivanov Andrey Sergeevich - mema o te Poari Whakahaere;

Averin Stepan Pavlovich - mema o te Poari o Directors.

2. Ko nga kaupapa here kaute

Order i runga i te tau kaupapa here kaute 158 hainatia e te kaiwhakahaere 25/12/2013 i (whakaahua poto te āhuatanga: me pehea ki te tātai hekenga, i whakarite o ngä taunahatanga me rawa, aha ..).

3. Ko te hanganga o te toenga (te rahi o ia whakaaturia toenga raina me tohu huringa tātai).

(E pā ana uara o te taonga kei te ki te whakapaipai) 4. Valuation o rawa.

5. tātari pūtea (tatau tawhē tere, haumarutanga rārangi, i runga i te taumata o te pūtea, me te t. D. rānei).

6. Ko te hanganga o te OS (miriona moni.) - mō te haratau kia māngai i roto i te puka o te tepu.

ingoa	utu tuatahi	hekenga uara	e mau ana nui
whenua	1.25		1.25
whare	58,3	6.9	51.4
transportation	1.3	0.4	0.9
taputapu	32.6	4.9	27.7
rārangi	0.4	0,07	0,33

7. Taunahatanga me Rahui

I 31.12.2015 i hanga he kai mo te utu hararei i roto i te nui o 1.5 miriona moni, te maha o nga ra -. 66, te whakamahi o te wā - 2016. i hanga kai hoki nama taupetupetu i roto i te nui o te RUB 1.687.000. e tika ana ki te aroaro o tino, me te kore nama tāhu o "Enterprise". e kore he kai mo te hinganga i te uara o tuatapaparaa no te mea i reira he kore tohu o waimaerotanga.

8. Reipa ko te utu

mo Hakihea 2015, nama utu o 1.79 miriona moni. wā utu - 01/15/16, te auau rerekē haere - 24.99%, te tau e rārangi - 166 te iwi. Ko te utu marama toharite - 20 765 moni.

9. tukuna a riro pūmanawa (momo tohua).

03/20/2016

Kaiwhakahaere o te "Organization" Waitohu

mutunga

E ai ki nga hua o te tau te whārangi toenga maramataka hoki te Federal Tax Ratonga. Ko te nama ki te whārangi toenga unu ake i roto i tetahi puka. Kia roto i te reira i tepu me ngā tūtohi. E whakarato ana i te whānuitanga o ngā mōhiohio taipitopito i te kaupapa here kaute ki te tātai o tohu pūtea. Me kia tika, me te whai hua ki ngā kaiwhakamahi mōhiohio - te whakaritenga matua.