The problems of obtaining a bank loan have now become especially acute, and have also become a matter of survival for a large number of enterprises. In turn, many banks have become more cautious in lending. The most basic issue is the ability of the potential borrower to repay the debt. At the same time, banks evaluate the company according to very numerous criteria, and in such a list the coefficient of the firm's own circulating assets is not the least important.
Instructions
Step 1
The ratio of the provision of own circulating assets refers to the coefficients of the company's financial stability. It characterizes the presence of the company's own circulating assets, which are necessary for its financial stability. This coefficient is calculated according to the following formula: the amount of equity capital minus the ratio of non-current assets to current assets.
Step 2
Deferred income typically reflects income from continuing transactions that show that such income is constant over the life of the contract (for example, rentals, leases, subscriptions and utilities). At the same time, when the equity ratio is low, the chances of getting a loan are significantly reduced. However, there are different ways to change the structure of the balance sheet so as to achieve an increase in this ratio.
Step 3
In turn, in order to increase own funds, it is necessary to reduce the value of the indicator of current assets, increase equity capital and reduce non-current assets.
Step 4
There are several ways to use this effect. An enterprise can write off payables as income. In this case, the amount of equity capital will increase. However, this method can only be permissible in relation to loan debt for which the statute of limitations has expired.
Step 5
Also, the company can conclude a contract for the sale of shares, which will be with a deferred payment. Such an agreement will be able to reduce non-current assets and increase current assets. If, in reality, the company does not intend to alienate its shares in favor of another person, then an additional condition on deferred payment can be included in the specified document, and it can also be indicated that in the situation of non-payment of the purchase price of these shares within the specified period, they are subject to return to the seller.
Step 6
A decrease in the indicator of non-current assets increases the value of the ratio of the firm's own funds. An increase in current assets, on the contrary, decreases its value.
