Current pay is estimated based on the balance sheet with the lookup application and statement of cash flows. The capital structure of enterprises is characterized by information, balance sheet and statement of changes in equity. To evaluate business activity data are used balance sheet and income statement. Analysis of profitability (profitability) of is based on the balance sheet, income statement and statement of changes in equity. For all types of analysis are a necessary element of the information contained in the notes to the accounts, which supplement the information contained in the main report forms. The auditor's report confirms the reliability of financial reporting and its potential use for analytical purposes. Balance Sheet, which the financial position on a particular date, contains information about the assets, liabilities and capital of an enterprise. Analysis of the balance sheet associated with the consideration of each article of the asset from the standpoint of its liquidity; Article liabilities measured in terms of the urgency of the requirements for repayment of obligations and the possible sources of repayment.
Information on shareholders' equity is considered from the standpoint of the ability of the enterprise maintain their financial stability. Information in the profit and loss account in the process of financial analysis gives an idea of the enterprise's capacity to manage their resources and provide profitable operation in the long term. Statement of changes in equity is intended to provide information about the sources of the equity for the period and the reasons for his change. Partial analysis This report allows us to characterize the company's ability to self-financing and accrued capital. Depending on when rank changes of articles of the report can be properly evaluated the contribution of capital in formation assets. Statement of cash flows is intended to assess the ability of companies to provide the excess of cash receipts over payments. In reviewing the articles of this report, a key indicator is the result of changes in the de gentle flow from operating activities, since he characterizes the stability of the additional cash flow to the enterprise. Applications to the balance sheet for which provides a tabular form, contain the minimum necessary information about the movement of loan funds, accounts receivable and accounts payable, the state of depreciable assets, sources of finance long-term investments and financial investments, expansion of some articles of profits and losses and other information.