Financial stability of the enterprise as an indicator of investment safety.

Financial stability of the enterprise is an estimation of the risks connected with financing of its work, thanks to the involved sources of means. Any enterprise possesses two sources of financing of activity: own and involved. Own source of financing activities is a loan that is provided to the enterprise by its owner for the period during which its activities will be carried out. Accordingly, its own source of financing is the amount that the enterprise does not give to the creditor.

In addition, the financial stability of the enterprise - is defined as a measure of providing the enterprise with the necessary financial resources to carry out economic activities and timely conduct of its obligations. The attracted source of funds, on the contrary, is characterized by precisely defined terms of existence - up to the period when accounts payable must be settled , in the sense , The existing loans are repaid. A loan is provided by the counterparty of the enterprise, considering (counterparties) in general, this means Whether the counterparty will engage in the lending of your enterprise. Hence, the financial stability of the enterprise (when there is such a source of financing activities as creditor debts) is associated with the constant risks that the creditor will stop lending to the enterprise and it will remain without sources of financing.

The analysis of the profitability of the enterprise makes it possible to assess its ability to yield profitability on the invested funds. The financial stability of the enterprise, or rather its indicators, assess these risks. The profitability analysis of the enterprise, taking into account this report, is related to a certain difficulty stemming from that rule, On the basis of property rights. The property that belongs to the company is taken into account especially from the property of another legal entity that is located in this company. Taking into account this requirement, the assets of the balance may be affected only by property that belongs to the company as property. The property owned by the organization is shown on the off-balance account. In a situation where the asset of the balance sheet shows only the real property owned by the enterprise as a property, the liability of the creditor's debt shows the amount of one of the external financing only of the transaction for which the enterprise can receive this Property or money. Finance enterprise cashier are things that are owned by the company. The funds in the bank account of the organization are liabilities of the bank, its receivables to the company.

In addition, if the object of the enterprise is property that does not belong to it as a property, it means that the company's counterparty for this transaction finances its activities, invests in the corresponding asset. In fact, for example, in order to carry out a rental transaction, it is required that landlords buy or manufacture certain property, that is, they invest money in it. It should also be noted that the lease agreement (economic point of view) is a loan that landlords provide to tenants, and rental fees are a percentage of these loans. Accordingly, for example, when a commission agreement is concluded, the committee finances the activities of the company-commissioners and so on.

But, since the rule of building balance assets on the grounds of property rights operates, the amount of financing becomes invisible if you take into account the data of the accounting report.