Brief description of the organization's activities, the main directions of its activities
The description of the explanatory note should be started with a brief description of the organization's activities. Here you need to include the following data:
1. Name of the legal entity:
- the full name of the organization;
- abbreviated name (if any);
- names of trademarks owned by the organization;
- information about the official website on the Internet
is the email address.
2. Organizational and legal form of ownership in accordance with the classifier of organizational and legal forms. If a legal entity has a share in the authorized (share) capital owned by the state, it is additionally necessary to provide the following information:
- the share of the authorized (share) capital of the organization, which is in state, federal or municipal ownership;
- a block of shares in the organization of the joint-stock company, fixed in state, federal or municipal ownership;
- the existence of a special right for the participation of subjects of the Russian Federation or municipal entities in the management of the organization.
3. Organization address:
- the actual location of the organization;
- if the organization has representative offices or branches, you must specify their address;
- the place of state registration of the organization;
- place of tax registration.
4. Information about the founders:
- for founders - legal entities - the name of the legal entity, the legal form of ownership, the share in the authorized capital;
- for founders - individuals - the surname, name, patronymic of the founders; share of founders in the authorized capital.
5. Method of organization:
is a newly created legal entity;
- a legal entity formed as a result of reorganization (merger, merger, separation, division, transformation);
- the date of state registration of a legal entity.
6. The amount of the authorized capital of a legal entity specified in the constituent documents of the organization. For joint-stock companies it is necessary to indicate:
- the number of shares issued and fully paid;
- the number of shares issued and paid in not completely;
- the number of shares issued and unpaid;
- the nominal value of shares;
- the percentage of payment of the charter capital at the reporting date;
- the percentage of the rights of participation in the placed authorized capital belonging to the subsidiaries and dependent companies.
Key Analytical Indicators
The information in this section can be presented in any part of the explanatory note, but it is better to include it in the beginning of the explanations. Here are the analytical indicators that enable users of reporting to obtain information about the financial condition and financial performance of the organization for the reporting year.
Analytical indicators can be presented in absolute (reporting indicators) and in relative terms (using coefficients, percentages).
Each organization independently selects a range of indicators, which it will disclose in the explanatory note. However, the following rules must be observed.
1. The organization includes in the main indicators those coefficients that are used by other organizations with similar activities, and it is better to use the methodology for calculating this indicator that exists in practice.
2. For disclosure, one should choose those indicators or coefficients that can be traced in dynamics over a number of years.
3. Priority is given to indicators characterizing:
- the value of the organization's profitability (financial results, profitability indicators, turnover, etc.);
- the amount of assets and equity of the organization;
- the degree of business activity of the organization.
In assessing the financial condition for the short term, the indicators of the adequacy of the structure of the balance sheet (current liquidity, provision with own circulating assets, solvency) can be given. When characterizing solvency, it is necessary to pay attention to such indicators as availability of funds on accounts in banks, in the cash department, losses, overdue accounts receivable and accounts payable, loans and loans not repaid on time, completeness of transfer of taxes to the budget, penalties for default budget.
In assessing the financial situation for the long term, the characteristics of the structure of the sources of funds, the degree of dependence of the organization on external investors, creditors, etc. are given. The characteristics of the dynamics of investments for previous years and for the future with a definition of their effectiveness are given.
You can estimate the business activity of the organization, the criteria of which are: the breadth of product markets, the availability of export supplies, the reputation of the organization, the degree of fulfillment of planned targets, the provision of specified growth rates, the level of efficiency of using the organization's resources.
It is advisable to include in the explanatory note data on the dynamics of the most important economic and financial performance of the organization over a number of years, the implementation of economic activities, environmental measures and other information of interest to potential users of financial statements.
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