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IS — sources of own means (a result of the section III of a passive of balance and article: "Debt to participants (founders) on payment of the income", "The income of future periods", "Reserves of the forthcoming expenses" of the section V of a passive balance;

Z — stocks. For ensuring equality of currency of the aggregated balance it is possible to carry to this section also the VAT on the acquired values. It is desirable to reduce stocks by the cost of the goods shipped and to add the goods shipped to Ra as on liquidity degree they more correspond to receivables;

Liquidity of balance is defined as degree of a covering of obligations of the enterprise by its assets which term of transformation into a monetary form corresponds to a repayment period of obligations. This analysis consists in comparison of the means on an asset grouped in the speed of their transformation into money (i.e. on degree of their liquidity) and located in decreasing order of liquidity, with the obligations for a passive grouped in terms of their repayment and located in ascending order of terms.

The coefficient of security of stocks and expenses with own and long-term loan sources of means is found division of the sum own (including debt to participants (founders) on payment of the income, the income of future periods and reserves of the forthcoming expenses and payments) and long-term sources of formation of stocks and expenses to the cost of stocks and expenses.

This coefficient is most demanded on condition of insufficiency of own capital and long-term obligations for a covering of stocks, i.e. at  value It reflects degree of a covering of stocks all main sources of their formation.

The increase in specific weight of money characterizes increase of mobility of assets and, therefore, degree of solvency of the enterprise for the current obligations. But on the other hand, free sums of money could be enclosed in a turn of the enterprise for increase of outputs and realization and by that — increases in sales volume.

In the presence in the section II of an asset of balance of an immobilization of current assets its result (in chislitet decreases by its size, and the indicator denominator (immobilized means increases as derivation of mobile means from a turn reduces real existence of own current assets of the enterprise.

It must be kept in mind that the articles "Debt to Participants (Founders) on Payment of the Income", "Income of Future Periods", "Reserves of the Forthcoming Expenses" of the section V of a passive of balance reflect internal debt of the enterprise, i.e. are equated to own means therefore in the analysis of their sum it is necessary to add to own capital.

The vertical analysis — is the structural analysis of an asset and passive of balance. Structure (the sosta is measured in the economic analysis quantitatively as the ratio of parts expressed by their specific weight in a total amount of the studied set. It is measured in shares of unit or as a percentage.

Own capital and long-term obligations can be used by the organization a long time as they do not demand urgent repayment. Therefore their sum (IS + KT) is called the constant (permanent) capital.

KO — the obligations which are not extinguished in time (data from sections 1; 2 and references to the section of 2 forms. It must be kept in mind that these obligations are included in structure of a passive of balance at calculation of a result, but not allocated in it;

Money, short-term financial investments and active calculations it is enough for a covering of short-term debt of the enterprise (Kt + Rp + KO), i.e. on condition of restriction of stocks with Z size (IS + KT) — F will be satisfied the condition of solvency of the enterprise following from expression (:

the sum of free money in the broadest sense includes the sum of money in cash desk and on accounts of the enterprise, securities and other short-term financial investments. It is equal to the sum of lines 252; 253 and 260 on balance;

And medlennorealizuyemy assets are included by the stocks minus goods shipped minus expenses of future periods, plus long-term receivables, plus the long-term financial investments from the section of 1 asset of balance reduced by the size of investments in authorized capitals of other organizations;