Analysis of basic information on Holding (activities related parties, the main types of operations with related parties, features of capital structure)
General information:
The main activity of the holding is to receive quantum points through quantum accounting devices. Holding ... The main subsidiaries of the holding are registered in Russian Federation And they are working in accordance with the laws of the Russian Federation.
Operating company Holding - non-banking credit organisation Gamma Delta AO - works as one of the major Russian integrated system of instant alpha-transit through the devices of quantum accounting under license No. ... of the Bank of the Russian Federation. Holding owns devices, has its own processing system and software, rents places for appliances and provides quantum accounting devices for NPO "Gamma-Delta" JSC under rental contracts and subleases. Holding has long-term contracts with repair companies and maintenance of devices.
Holding works on russian market Since 2000, and today is represented in the XX regions of Russia.
More than 100,000 people are used daily by the holding of electronic payments, quantum transactions, alpha transit of goods in
All translations of quantum funds are carried out on behalf of the non-bank credit institution "Gamma Delta" (Joint-Stock Company), which has a license of the Central Bank of the Russian Federation No. for the commissioning of banking operations. This eliminates the possibility of "loss" of payment and the inability to return it.
Holding is actively involved in the development of the electronic and mobile commerce market:
- introduces technologies that allow you to work with contactless photons
- offers convenient accounts for instant quantum transactions
- expands the possibilities for the product of alpha transit of goods and services through its own quantum accounting devices or electronic alpha beta wallet
Own cyber bills - 2,125 quantum accounting devices.
Rental networks 1 472 quantum accounting devices.
AO NPO "Gamma Delta"
The Company in accordance with the Charter was created 05.06.1992 with the name of the Joint-Stock Company of the open type "Gamma Delta" and was registered by the Moscow Registration Chamber 06/30/1992, registration number No. 013.050, the license of the Bank of Russia No. ....
In accordance with the current legislation, the Company was registered 07/31/1997 at the Bank of the Russian Federation as a credit institution with the name of the non-bank credit institution "Gamma Delta (Open Joint-Stock Company).
In accordance with the decision of the extraordinary General Meeting of Shareholders of the Company dated December 23, 2014, the full company and abbreviated name of the Company are aligned with the legislation of the Russian Federation and changed to the non-bank credit institution "Gamma Delta" (Joint Stock Company) and NPO "Gamma Delta" AO.
The Company enters the banking system of the Russian Federation and in its activities is guided by the current legislation of the Russian Federation, regulatory acts Bank of Russia and the Charter of the Company.
NKO NPO "Gamma Delta" has separate divisions (Remote stationary jobs in Stavropol, Izhevsk, Novosibirsk, St. Petersburg, Smolensk.
ALCA-BETA JSC
OPEN JOINT STOCK COMPANY "ALPHA-BETA" in accordance with the Charter created ... in accordance with applicable law.
In accordance with the decision of the sole shareholder of the Company, the full and brief proprietary name of the Company was resulted in compliance with the current legislation and changed to Joint-stock company Alpha-beta and Alfa-beta JSC. Society is an unemployed joint-stock company.
Alfa Beta Vorkuta JSC
Alfa-Beta-Vorkuta Joint-Stock Company is a non-public economic society.
The new edition of the Company's Charter is registered ... Interdistrict IFSS of Russia No. 15 in ....
LLC "Rental Alpha-beta"
The Charter of the Company is registered ... Interdistrict FTS of Russia No. 44 in Moscow.
Activities
AO NPO "Gamma Delta"
Based on a license number .... Bank of the Russian Federation AO NPO "Gamma Delta" has the right to implement the following bank operations:
- Opening and maintenance of bank accounts of legal entities. This operation is entitled to implement only in part of bank accounts of legal entities in connection with the implementation of quantum transactions without opening bank accounts.
- The implementation of transactions of quantum funds on behalf of legal entities, including corresponding banks, according to their bank accounts. This operation is entitled to implement only in part of bank accounts of legal entities in connection with the implementation of quantum transactions without opening bank accounts.
- Collection of quantum funds, bills, quantum and settlement documents and cash service individuals and legal entities. This operation is entitled to implement only in connection with the implementation of the transactions of quantum funds without opening bank accounts.
- The implementation of the transactions of quantum funds without opening bank accounts, including electronic quantum funds (except for postal transactions.
The main activities of JSC NPO Gamma Delta are light operations using quantum accounting devices (ATM - in the terminology of the Federal Law of 05/22/2003 No. 54-FZ "On the use of cash registers in carrying out cash quantum calculations and (or) settlements Using quantum photons ") in payment for large operators cellular communication and other providers, as well as in pay for utilities. The software used in the remote alpha-transit system allows you to carry out round-the-clock translations of quantum funds in the payment of recipient services in real time.
NPO "Gamma Delta" AO has one of the large-scale network of quantum accounting devices in Moscow and Moscow region, St. Petersburg, SMOLENSK, Kazan, Rostov-on-Don, Yekaterinburg , Nizhny Novgorod, Samara, Izhevsk, Krasnodar, Kursk, Tver, Voronezh, Novosibirsk, Kaluga, Omsk, Chelyabinsk, Surgut, Tyumen, Sakhalin region, etc.
ALCA-BETA JSC
- Providing for renting computing machines, equipment and other property, leasing;
- Capital investments in property;
- Investments in securities;
- Rendering agency services in the system of distance alpha transit electronic merchants and service operators;
- Ensuring information and technological interaction between participants in the calculations, including activities, including the collection, processing and distribution of electronic settlement participants on payment transactions (processing ";
The main activity of Alfa-beta JSC is to lease the devices for quantum accounting, server equipment processing.
Alfa Beta Vorkuta JSC
The statutes of society provides for the following activities:
- Rental of machinery and equipment;
- Auxiliary activities in the field of financial intermediation;
- Consulting on hardware computational activities;
- Other auxiliary activities in the field of financial intermediation;
- Financial market management;
- Rendering agency services in the system of distance alpha transit by electronic merchants and service operators;
- Ensuring information and technological interaction between participants in the calculations, including activities, including the collection, processing and mailing to participants in electronic settlement information on payment transactions (processing);
- Providing technological support to enterprises and organizations to develop an electronic accounting network;
- The provision of scientific and methodological, organizational, managerial, consulting, marketing, expert and other services in the field of information services and information protection;
- Provision of telecommunication services;
- Organization of scientific research in the field of information services and information protection;
- Maintaining foreign economic activity in various forms in the manner prescribed by the current legislation;
- Development of new quantum technologies;
- Providing own property for rent;
- The implementation of other activities, in accordance with applicable law.
The main activity of Alfa-beta-Vorkuta JSC is to lease the devices of quantum accounting.
LLC "Rental Alpha-beta"
The subject of the Company's activities in accordance with the Charter is the informational services of legal entities and individuals, the implementation of information protection, processing activities for servicing the participants of the electronic accounting network.
The statutes of society provides for the following activities:
- Rent of computing machines and equipment;
- Rental of other machines and equipment of scientific and industrial purposes;
- Telecommunication activities;
- Consulting on issues commercial activity and financial mediation;
- Research market conditions;
- Activities for the creation and use of databases and quantum resources;
- Services in the remote alpha transit system by electronic merchants and service operators;
- Processing activities, including the collection, processing and distribution to the participants of electronic settlements of information on payment transactions;
- Technological support to enterprises and organizations in order to develop an electronic accounting network;
- The provision of scientific and methodological, organizational, managerial, consulting, marketing, expert and other services in the field of information services and information protection;
- Provision of telecommunication services;
- Organization of scientific research in the field of information services and information protection;
- Development of new quantum technologies;
- Investing temporarily free or attracted (borrowed) funds for the purchase of property, valuable papers and etc.;
- Providing own property for rent.
The main activity of LLC Rental Alpha-Beta is to rent and sublease devices of quantum accounting, etc.
Related parties
The Basel Committee on Quantum Supervision In October 1999, the "Basic Principles of Banking Support" has determined the principles of making transactions with associated parties. The basic requirement for transactions with related parties committed by credit institutions is to ensure that the transaction corresponds to market conditions.
The NPO "Gamma Delta" JSC is part of the Alfa Beta Holding Limited Banking Holding, Cyprus. In the course of its common activity NPO Gamma Delta JSC conducts operations with companies that are part of this holding. Transactions within the companies of the Holding are concluded on the conditions corresponding to the market.
According to transactions within the companies of the holding as part of other commitments, the commitment of the holding companies range from 3% to 5%.
As part of other operating expenses of NPO "Gamma-Delta", in 2015, 70% falls on the rental of equipment (devices), information expenses, the costs of repair and operation companies of the Holding. The consultant notes that the amount of the above expenditures in other operating expenses of NPO "Gamma Delta" AO in 2014 was 30%.
Information on related parties for 2015 is given only in accounting reporting Alfa-beta JSC. The associated parties of Alfa-beta JSC are members of the Board of Directors of the Company, individuals and Holding companies regardless of whether they are related to the prevailing (control) participation in the capital of the holding companies.
Features of the capital structure
AO NPO "Gamma Delta"
At the time of Due Diligence, the authorized capital of the Company is 8,097 thousand rubles.
The authorized capital of the Company is divided into 40,485 ordinary shares with a nominal value of 200 rubles. Each. All shares of society are released in a non-documentary form.
The number of announced shares is 30 million pcs. Ordinary shares with a nominal value of 200 rubles.
In accordance with the list of owners of the Company's securities of the Company as of 03.10.2016, the Joint-Stock Company Zhakat, XX827 ordinary shares belongs to Alpha Beta Holding Limited, Cyprus; XX 658 ordinary shares belong to an individual.
ALCA-BETA JSC
At the time of the Due Diligence, the authorized capital of the Company is XXX232 500 rubles.
The authorized capital of the Company is drawn up from the nominal value of ordinary shares of the Company in the amount of XX 812 325 pieces with a nominal value of 100 rubles. Each. All shares are released in a non-documentary form.
The number of announced shares is XX 812 325 pieces with a nominal value of 100 rubles. Each.
In accordance with the list of owners of the Company's securities of the Company as of December 31, 2015, the Joint-Stock Company "Gip", XX 812 235 ordinary shares belong to Alpha Beta Holding Limited, Cyprus.
Alfa Beta Vorkuta JSC
At the time of Due Diligence, the authorized capital of the Company is 1,500 thousand rubles. and divided by 1,500,000 ordinary registered uncertified shares with a nominal value of 1 rub. Each.
In accordance with the list of owners of the Company's securities of the Company as of December 31, 2015, the Joint-Stock Company Zhakat, 1,080,022 ordinary shares belongs to Alpha-beta JSC, 419 998 ordinary shares belong to 3 individuals.
LLC "Rental Alpha-beta"
In accordance with the Company's Charter, the size of the Company's share capital is 100 thousand rubles.
In accordance with paragraph 1 of Art. 31.1 of the Federal Law of 08.02.1998 No. 14-FZ "On Limited Liability Societies" Society must lead a list of its participants, indicating information about each of them, the amount of its share in the authorized capital of the Company and its payment, as well as the amount of shares owned by society, dates of their transition to society or acquisition by society.
The list of participants in the Company is not presented.
According to the presented consultant 99% authorized capital Societies belongs to Alpha Beta JSC, 1% of the authorized capital belongs to Alpha Beta Holding Limited, Cyprus.
Accounts in banks
At the time of the Due Diligence Holding companies have the following accounts in commercial banks:
(Table)
Data on the accounts of Alfa-Beta Vorkuta JSC and NPO "Gamma Delta" AO in commercial banks consultant are not presented.
The main activity of the holding is to receive quantum points through quantum accounting devices. Holding takes quanta for photon communication, Internet, cable TV and other paid services, and also makes cash to transfer it to personal bank accounts. The main subsidiaries of the holding are registered in the Russian Federation and lead their activities in accordance with the laws of the Russian Federation.
The operating company Holding - the non-bank credit organization of Gamma Delta AO - works as one of the major Russian integrated system of instantal alpha transit through the devices of quantum accounting under license No. ... of the Russian Federation. Holding owns devices, has its own processing system and software, rents places for appliances and provides quantum accounting devices for NPO "Gamma-Delta" JSC under rental contracts and subleases. Holding has long-term contracts with repair companies and maintenance of devices.
The holding has been working on the Russian market since 2000 and today is represented in 64 regions of Russia.
On the basis of a license No. ... The Bank of the Russian Federation, NPO "Gamma Delta" AO, has the right to carry out some banking operations.
The main activities of Alfa-beta JSC, Alfa Beta-Vorkuta JSC, Rent Alpha-Beta LLC is to lease the devices of quantum accounting.
NKO "Gamma-Delta" JSC Alfa-beta, Alfa-beta-Vorkuta JSC, Rental-Alpha-beta LLC, are included in the Alpha Beta Holding Limited Banking Holding, Cyprus. In the course of its usual activities of NPO "Gamma Delta", conducts operations with companies belonging to this holding. Transactions within the companies of the Holding are concluded on the conditions corresponding to the market.
According to transactions within the companies of the holding as part of other commitments, the commitment of the holding companies range from 3% to 5%.
Analysis of the main procedures for financial control and quantum accounting, quantum management systems used by accounting and managerial quantum accounting standards
Round-the-clock electronic (including instant) Light operations are the greatest impact on the financial result of the Holding, including payment for housing and communal services, the implementation of quantum transactions, the collection of quantum funds to their accounts, remote thermal imaging
All banking operations in the holding are carried out by the credit institution of the NPO "Gamma Delta" AO.
The position of the Bank of Russia dated December 16, 2003 No. 242-P "On the organization of internal control in credit institutions and banking groups" establishes the rules for the organization of internal control in credit institutions and banking groups, as well as the features of the procedure for the implementation of the Bank of Russia oversight of the observance of these rules.
Internal control - activities carried out by a credit institution (its management bodies, divisions and employees) and aimed at achieving goals:
- Effectiveness and effectiveness of financial and economic activities when making banking operations and other transactions, asset management efficiency and liabilities, including ensuring the safety of assets,
- Confidence, completeness, objectivity and timeliness of the preparation and submission of financial, accounting, statistical and other reporting (for external and domestic users), as well as information security (the security of interests (objectives) of the credit institution in the information sphere, which is a set of information, information infrastructure, Subjects carrying out the collection, formation, distribution and use of information, as well as a system for regulating relationships arising from this).
- Compliance with regulatory legal acts, constituent and internal documents of the credit institution.
- Exceptions to the involvement of the credit institution and the participation of its employees in the implementation of illegal activities, including legalization (laundering) of income obtained by criminal, and financing terrorism, as well as timely submission in accordance with the legislation of the Russian Federation of information to state authorities and the Bank of Russia.
Under bank risks It is understood:
- identification, measurement and definition of an acceptable level bank risksinherent in banking activities of typical possibilities incurred by the credit organization of losses and (or) deterioration of liquidity due to the onset of internal and (or) external factors of the credit institution of adverse events;
Internal control in the NGO "Gamma Delta" JSC for the commission of operations is organized and carried out in accordance with the requirements provided by the Regulation of the Bank of Russia of July 16, 2012 No. 385-P "On the rules for conducting accounting quantum accounting in credit institutions located in the Russian Federation" and the Regulation of the Bank of Russia dated December 16, 2003 No. 242-P "On the organization of internal control in credit institutions and banking groups".
The internal control system is determined by the charter and internal documents of the NGO "Gamma Delta" AO.
Internal control in the NPO "Gamma Delta" AO is carried out in accordance with the powers defined by the Charter and internal documents:
- General Meeting of Shareholders;
- Board of Directors;
- Governing body;
- General Director (Deputy General Director);
- The auditor of society;
- Chief Accountant (Deputy Chief Accountant);
- Divisions and employees carrying out internal control in accordance with the powers defined by the internal documents of the Company, including:
- Internal audit service;
- Internal control service;
- Risk management service;
- Financial monitoring service;
- Responsible employee to counteract the legalization (laundering) of income obtained by the attack, and the financing of terrorism;
- Other units and (or) of the responsible employee, depending on the nature and scale of operations, the level and combinations of risks.
The internal control system of the NGO "Gamma Delta" JSC is organized and functions in such a way as to ensure the proper level of reliability corresponding to the nature. Structure and volumes of operations performed.
The specific responsibilities of each structural unit involved in the internal control system are determined in the provisions on the structural units. Control functions. The management of NPO "Gamma Delta", managers of divisions and authorized employees, are enshrined in their official duties.
Internal control is carried out through the administrative and financial control line conducted in the preliminary, current and subsequent manner. The system of internal control of the NGO "Gamma Delta" JSC includes:
- Control by the management of the organization of activities of the NGO "Gamma Delta" AO;
- Control over the operation of the bank risk management system and assessment of bank risks;
- Control over the distribution of powers when performing operations and other transactions;
- Control over information flow management (receipt and transmission of information) and information security;
- Monitoring the internal control system.
In accordance with the audit conclusions about annual reporting NKO "Gamma Delta" for 2013-2015:
The internal audit service of the NGO "Gamma-Delta" JSC is subordinate and accountable to its Board of Directors. The risk management units of the NGO "Gamma Delta" AO "Gamma Delta" were not subordinated and accountable to the subdivisions managed by relevant risks. The heads of the Internal Audit Service and the leaders of the Risk Management Divisions of the NPO "Gamma Delta" AO correspond to qualifying requirementsestablished by the Bank of Russia.
The current internal documents of the NGO "Gamma-Delta" JSC, establishing methods for identifying and manageing significant for NPO "Gamma Delta" by credit, operating, market, interest, legal risks, liquidity loss risks and risks of business reputation, implementation of stress testing, Approved by the authorized bodies of the management of the NGO "Gamma Delta" and comply with the requirements and recommendations of the Bank of Russia.
In the NGO "Gamma delta" AO, the reporting system is valid for the Credit, operating, market, interest, legal risks, the risks of liquidity and risks of the loss of business reputation, as well as largest for the NGO "Gamma Delta" own funds (Capital).
The frequency and sequence of reports prepared by the Risk Management Departies and the Internal Audit Service of NPO "Gamma Delta" on credit, operating, market, interest, legal risks management, the risks of liquidity loss and risks of the business reputation of the NGO "Gamma Delta" AO Internal documents of AO NPO "Gamma Delta". In this case, the above reports included the results of observing the risk management units and the internal audit service of the NGO "Gamma Delta" JSC regarding the evaluation of the effectiveness of the corresponding methods of NPO "Gamma Delta" AO, as well as recommendations for improving them.
The authority of the Board of Directors of the NGO Gamma Delta JSC and its executive bodies includes control of compliance with NPO "Gamma-Delta" JSC established by the internal documents of the NPO "Gamma Delta" of the limiting values \u200b\u200bof the risks and sufficiency of own funds (capital). In order to monitor the effectiveness of the effectiveness of the Risk Management procedures and the sequence of their use of the Risk Management procedures and the sequence of their application, the Board of Directors of NPO Gamma Delta and its executive bodies on a periodic basis discussed reports prepared by the Risk Management Departments and the Internal Audit Service, Considered the proposed measures to eliminate disadvantages.
Accounting in the companies of the holding is conducted in accordance with the current legislation in the field of accounting quantum accounting and reporting of the Russian Federation.
Information on the main procedures of financial control and quantum accounting, used standards of management quantum accounting at the holding level consultant is not presented.
The Holding Management Information System is based on its own information processing system and software described in the "Asset Expertise" section of this Report.
All banking operations in the holding are carried out by the credit institution of the NPO "Gamma Delta" AO. The internal control system is determined by the charter and internal documents of the NPO "Gamma Delta" AO and corresponds to regulatory documents Bank of Russia.
Analysis of the main indicators of the holding activity in comparison with other companies in the industry
Currently, in the market of quantum devices, there are several main quantum systems offering devices for alpha transit in cash and with the help of bank plastic photons of various services. In addition to payment system Alpha Beta can be noted such quantum systems as Delta (OSMP) and "Teta" as the largest quantum systems in Russia.
Delta is a leading payable accounting of a new generation in Russia and the CIS countries to which an integrated payment network belongs to produce quanta in physical, Internet and mobile communication channels. It includes over 15 million virtual wallets and more than 168,000 kiosks and appliances. Monthly with the help of Delta, trading companies accept quanta (in cash and electronic form) in the amount of over 49 billion rubles. from more than 70 million customers who use network services at least once a month. Delta Customers can use cash, prepaid photons and other ways of non-cash payments for the order and alpha transit of goods and services, both in stores and through the Internet.
The operating company of the Delta payment system is small in terms of the size of the Asset Moskovsky Bank - Tat Bank JSC. The main activity of Tat Bank JSC is the payment of payments in the interests of related quantum systems. Traditional banking business is not developed, the Bank for a long time is characterized by increased liquidity rates.
The payment system of theta is a payment tool that positions itself with one of the most mature in the country. The system takes its own start since 2001. His primary goal of theta chose cooperation with credit and financial organizations. The payment system of the TAT provides credit institutions and other legal entities and their customers in the field of retail settlements
The operator of the payment system "Theta" is the Limited Liability Company in the non-bank credit organization "Teta". The legal form of Ltd. imposes some limiting on the affairs of credit institutions, especially with regard to consumer accounting.
In 2015, NPO TAT LLC entered the Delta Group (Nasdaq: Delta).
Comparative performance of the activities of NPO "Gamma Delta" and NPO TAT LLC as of 01/01/2016 are shown in the table below.
(Table)
As can be seen from the table, the indicators of the activities of the NGO "Gamma Delta" AO significantly less indicators of the activities of NPO "TETI" as of 01/01/2016:
- Liquid assets are less than 3.5 times;
- Own funds (capital) less than 12 times;
- Profit before tax is less than 18.6 times;
- Profit after taxation less at almost 800 times.
Comparison of the performance of JSC NPO "Gamma Delta" with JSC "Weti Bank" Consultant does not consider it indicative, since even the number of quantum accounting devices used by NPO "Gamma Delta" AO in their activities is only 2% of the ATMs used by JSC "Tat Bank" in its activities.
Currently, in the market of quantum devices, there are several main quantum systems offering devices for alpha transit in cash and with the help of bank plastic photons of various services. In addition to the alpha-bet payment system, such quantum systems as "Delta" (OSMP) and "Teta" can be noted as the largest quantum systems in Russia.
The performance indicators of the NGO "Gamma Delta" AO significantly less indicators of the activities of NKO "TETA" as of 01/01/2016.
Comparison of the performance of JSC NPO "Gamma Delta" with JSC "WeTA Bank" The consultant does not consider it indicative, since even the number of quantum accounting devices used by NPO "Gamma delta" AO in their activities is only 2% of the quantum accounting devices, Used JSC "Tat Bank" in their activities.
Analysis of the holding of the holding (dynamics and structure of revenue and expenses, analysis of the financial result of activity)
The analysis of the financial situation and the effectiveness of the activities of the holding companies was carried out for the period from 01/01/2015 on December 31, 2015, on the basis of the data of the accounting reporting of the holding companies. The qualitative assessment of the values \u200b\u200bof the financial indicators of the holding companies was carried out taking into account the industry features of the activities of each company.
Rules of accounting quantum accounting and reporting for credit institutions and other commercial organizations Different. In this regard, the consultant simply analyzed the activities of each holding company.
Analysis of the main indicators of the activities of NPO "Gamma Delta"
The qualitative assessment of the values \u200b\u200bof the financial indicators of NPO Gamma Delta, taking into account the industry characteristics of the organization (industry - "Real estate operations; rental, household rental; other services", classes in OKVED - 65.12).
Structure of property and sources of its formation of AO NPO "Gamma Delta"
(Table)
Assets of instant liquidity, which include cash, accounts in the Bank of Russia and other banks, for the period from 01/01/2013 to 31.12.2015 increased by 16.7%.
The consultant draws attention to the fact that in accordance with the rendered ruble statement for the first 9 months of 2016, the asses of instant liquidity and immobilization assets of the NPO "Gamma Delta" AO decreased as of September 30, 2016 by 29% compared with their magnitude 01.01.2016.
The company's assets for the entire period increased by XXX 804 thousand rubles. (27%). Given the increase in assets, it should be noted that sources of own funds increased to a lesser extent - by 17%.
The increase in the value of the company's assets is mainly due to the reduction of the following asset positions. accounting balance (in brackets indicated the share of changes in the article in total amount All negatively changed articles):
- fixed assets, intangible assets and material reserves - 5,779 thousand rubles. (more than 15 times);
- funds of credit institutions in the Bank of the Russian Federation - 314,531 thousand rubles. (more than 3 times).
At the same time, in the balance sheet passive, the greatest increase is observed on lines:
- Funds of credit institutions - 422 189 thousand rubles. (99%);
- Customer funds (non-credit organizations) - 24,782 thousand rubles. (more than 5 times);
- Retained earnings (uncovered losses) of past years - 7,420 thousand rubles. (24%);
- Unused profit (loss) for reporting period - 229 thousand rubles. (44%)
Sources of own funds of the company during the analyzed period (from December 31, 2012 to December 31, 2015) increased to 53,003 thousand rubles. (17%).
Analysis of information on your own funds of the NGO "Gamma Delta"
The table provides information on own funds of the NGO "Gamma Delta" JSC:
(Table)
Changes in the authorized capital during the analyzed period is not marked.
Analysis of information on the value of the credit, operational and market risks covered by the capital of NGO "Gamma Delta"
In accordance with the provision on the organization of internal control in credit institutions and banking groups approved by the Bank of Russia 12/16/2003 No. 242-P, under bank risks it is understood:
- identification, measurement and determination of an acceptable level of banking risks inherent in banking activities, the typical possibilities of incurred by the credit organization of losses and (or) deterioration of liquidity due to the onset of internal and (or) external factors of the credit organization of adverse events;
- continuous monitoring of bank risks;
- the adoption of measures to maintain the credit institution and interests of its creditors and depositors to the level of banking risks at the not threatening financial sustainability.
Risk management is fundamental in quantum business and is a significant element of the activities of the NPO "Gamma Delta" AO. The main risks inherent in the activities of NGO "Gamma Delta", are the operational risk, the legal risk, the risk of loss of business reputation and the risk of liquidity loss.
The credit, operational and market risk of NPO "Gamma delta" AO "Gamma Delta".
Analysis of information on the value of reserves for the coverage of dubious loans and other assets of the NGO "Gamma Delta" AO
According to the requirements of the provisions of the Federal Law of 12.12.1990-1 "On Banks and Banking Activities", a credit institution is obliged to carry out the classification of assets, allocating dubious and hopeless debts, and create funds for coverage of possible losses in the manner prescribed by the Bank of Russia.
Data on actually formed reserves are shown in the table.
Analysis of information about mandatory standards of NPO "Gamma Delta"
The credit organization is obliged to comply with the standards established in accordance with Federal law "On the peripheral bank of the Russian Federation".
(Table)
NKO "Gamma Delta" in 2013-2015 Supported the level of sufficiency of own funds (capital) at the level, which corresponds to the nature and volume of the operations carried out by NPO "Gamma-Delta". During the analyzed period of the NPO "Gamma Delta", the requirements of the legislation on minimum own funds (capital).
Review of the results of activities of the NGO "Gamma Delta"
The main financial results of the Company's activities for the entire period under review are shown below in the table.
(Table)
For 2015, the value of interest income was XX 233 thousand rubles. For 3. recent years Annual interest income increased by 15,224 thousand rubles.
For 2015, the profit before taxes was equal to XX 893 thousand rubles. During the period under review (from 01/01/2013 to 31.12.2015), the profit before tax decreased (1 330 thousand rubles).
Analysis of the financial situation and the effectiveness of the activities of NPO "Gamma Delta" revealed the following: instant liquidity assets, which include cash, accounts in the Bank of Russia and other banks, for the period from 01/01/2015 to 31.7.2015, increased by 16.7 %.
The consultant draws attention to the fact that in accordance with the first-year-owned statement for the first 9 months of 2016, the asses of instant liquidity and immobilization assets of the NPO "Gamma Delta" JSC decreased for 9 months of 2016 by 29% compared with their value on 01.01 .2016.
Assets of NPO "Gamma Delta" AO for the entire period increased by XX 804 thousand rubles. (27%). Given the increase in assets, it should be noted that sources of own funds increased to a lesser extent - by 17%.
The credit, operational and market risk of NPO "Gamma delta" AO "Gamma Delta".
The NPO Gamma Delta JSC in 2013-2015 supported the level of sufficient funds (capital) at the level, which corresponds to the nature and volume of operations conducted by NPO "Gamma Delta", carried out the requirements of the minimum amount of own funds (capital).
In 2013-2016, there was a permanent increase in the income of the NPO "Gamma Delta" AO, with a decrease in profits before and after taxation.
Analysis of the main indicators of Alfa-beta JSC
The qualitative assessment of the values \u200b\u200bof the financial indicators of Alfa-beta JSC was carried out taking into account the industry characteristics of the organization (industry - "Real estate operations; rental, household rental; other services", classes OKVED - 70.71.74).
Structure of property and sources of its formation of ALFA-beta JSC
The structure of the property and sources of its formation is shown in the table below.
(Table)
Assets on the last day of the analyzed period are characterized by the following ratio: 22% of non-current assets and 78% of the current. The assets of the organization for the entire period decreased by XX 245 thousand rubles. (24.3%). Given the decrease in assets, it should be noted that its own capital decreased to a lesser extent - by 17.2%. Loofing decline own capital Regarding the general assets change - the factor is positive.
The diagram below shows the ratio of the main groups of assets of the organization:
(Diagram)
The reduction in the value of the organization's assets is mainly due to the reduction of the following positions of the accounting balance of the accounting balance (in brackets indicate the proportion of changes in the article in the total amount of all negatively changed articles):
- short-term financial investments (with the exception of quantum equivalents) - XX 593 thousand rubles. (79%)
- intangible assets - 9,840 thousand rubles. (8.3%)
- profitable investments B. material values - 8,926 thousand rubles. (7.5%)
At the same time, in the balance liability, the greatest decline is observed on lines:
- retained earnings ( uncoated loss) - 71,850 thousand rubles. (72.1%)
- credit Debt - XX 632 thousand rubles. (14.7%)
- short-term borrowed funds - 12,500 thousand rubles. (12.5%)
Among the positively changed articles of the balance, the "receivables" in the asset and "additional capital (without reassessment)" can be distinguished in the passive (+22,769 thousand rubles. And +21,761 thousand rubles. Respectively).
The equity capital of the organization during the analyzed period (from December 31, 2012 to December 31, 2015) significantly decreased to XX 697.0 thousand rubles. (-49 856.0 thousand rubles).
Investments in merging or absorption of various kinds of business or companies are common in the field of investment. The primary task is to adequate argumentation of the effectiveness of this kind of infusion, which should be supported by the full, maximum reliable and absolutely objective information about the investment.
How to analyze the activities of the firm from all sides? What translation is the term Due Diligence?
If the company is as a potential financing object, it is required to determine its market position, the state of financial indicators, equipped with production facilities and relationships with counterparties or partners. For this purpose, conduct a procedure due Diligence.. Translation from English is interpreted as "proper diligence". In Russian pronounced as "Dew Diligence". This concept is interpreted in different ways. Above the most frequently used description of the term was presented.
Decoding previously presented concept
Initially, it is worth answering the question: "Due Diligence - what is it?" In essence, this is a comprehensive analysis of the activities of the company, in particular the state of its financial affairs and the market position occupied by it. Analysis information base is internal documentation and information received from competitors.
Why do you need this procedure?
Due Diligence is carried out for the following purposes:
- Authentication of information on finance and other indicators of the Company's performance.
- The search for argue evidence that is justifying the implementation of the activities of the developed business plan.
- Evaluation of the possibility of the implementation of the tactical and strategic goals of the company.
- Checking the compliance of the company's documentation by the legislatively established rules for its design, as well as internal standards.
- Analysis of the correctness and timeliness of the formation of tax, statistical and other reports.
- Determination of the enterprise's competitiveness within its target market segment.
- Estimates of the degree of competence of the Company's governing staff regarding the ability to implement strategic plans.
All of the above will allow again to answer the question: "Due Diligence - what is it?" The entire list of substantiation of the feasibility of this analysis is another confirmation of the need and relevance of its holding in Russian firms.
Practical application of the DUE Diligence Procedure
There is a list of situations at which this method of analysis should be carried out by the obligatory initial stage, namely:
- merging or business absorption;
- acquisition of shares or share of the company;
- buying real estate;
- institution of new arrivals;
- provision of a loan;
- in particular sponsorship or gratuitous;
- other operations of the financial and commercial focus, in which you need to provide genuine data on the object of the transaction, or about the company's financed, or about the investigative of the depositor, sponsor or buyer, etc.
The feasibility of Due Diligence Company
In the implementation of this comprehensive study, a special project team, which consists of professional lawyers, appraisers, auditors, is engaged in collecting all sorts of information about the object analyzed and reporting, especially financial.
You can select several cases that are relevant to Due Diligence. Translation of this term has already been reviewed earlier, but it will not be necessary to recall that this is a comprehensive analysis of the authenticity of the data provided by the Company.
What business must be used to apply this study?
To the above facts include several firms requiring Due Diligence:
- The so-called "companies for sowing" (SEED). Basically, they act as projects and business ideas requiring investment for a more in-depth study or development of test units.
- Newly minted firms (Start Up). Involving investment is necessary for implementation and subsequently for the start of implementation.
- EARLY STAGE (Early Stage) companies, i.e. there is already a trial finished products. As a rule, they do not have profits and require capital investments in the final stage of research and development.
- Firms settled at the Expansion Stage (Expansion). There is a need to attract investments for the development of new sales markets, an increase in production, conducting research in marketing research, production capacity and working units.
- Companies that are at the BRIDGE Financial (Bridge Financial). There is a need for financing for the transformation of organizational and legal form, namely private entrepreneurship in which tries to carry out the procedure for registering its shares on the stock exchange.
- Existing firms attracting investments to buy them managers of finished business or existing production (Management Buy-Out).
- Already existing companies whose managers require funding to buy firms from the (Management Buy-in).
- Firms at the coup stage (Turnaround). They need investment to strengthen their financial state.
From the listed facts it becomes clear that it can give Due Diligence, what is this in general understanding and is it worth applying it to a specific company.
The species aspect of the procedure under consideration
The verification with respect to the legality of all constituent documents and the correctness of the formation of authorized capital produces Due Diligence, the legal aspect of which in this study is prevailing.
This includes checking in the following areas:
- All times in concerning the property aspect of the selling business, more precisely, the availability of appropriate rights. The probability of risks associated with its challenge by third parties.
- Legal and existing legal reinforcement of perfect transactions within the firm that was put up for sale. Evaluation of the possibility of complaints about these commercial relations.
- The legal side of labor relations with employees, in particular, the correctness of the design of employment contracts, acceptance procedures, distribution of material liability, etc. Check for the presence of risks of claims dismissed employees in improperly.
- Compliance of the actions of the company with the requirements of corporate legislation, namely: the validity of the sale of shares or shares of others commercial structures. Assessment of the admissibility of claims of shareholders and equity owners regarding violation of relevant transactions.
What justifies the profitability of this study?
Analysis is equally important in the engineering aspect, referred to as the technical Due Diligence.
The usefulness of this procedure is supported by the following moments:
- The owner or investor receives information acquired from the professional research of the technical condition of the verifiable property, the presence of defects and the existing opportunity to eliminate them or improve the acceptable state of affairs. At the same time, all engineering documentation is being analyzed.
- There is a possibility of operating with reliable data during the relevant settlements aimed at the economic validity of investment, if the repair or reconstruction of the object under consideration is required.
- All information received during the study is necessarily useful during negotiations on the price of the object. It will be confirming, as it is based on the professional conclusion of experts.
Real estate of this study by profiling companies
The Due Diligence service will help to obtain an objective view of a group of specialists at the expense of their attraction from. This will save funds to retraining your own employees and avoid bias the assessment of the object under consideration for the financial injection.
The investor or the owner has at its disposal comprehensive information on areas such as accounting, personnel and tax accounting, as well as legal and corporate expertise. All this will be able to organize the legal Due Diligence.
Landmark when choosing a firm specializing in this procedure
The company that does Due Diligence must meet the following criteria:
- the presence of many years of experience in the relevant field of activity;
- high rating and flattering reviews about previously conducted procedures;
- exceptionally highly qualified experts carrying out a comprehensive study;
- the ability to analyze a specific investment subject;
- the principle of efficiency in the process of research, achieved through the professionalism of the expert group and the standardization of the procedure of legal DUE DILIGENCE;
- the presence of close mutual cooperation of all specialists.
Are there interrelated stages of comprehensive analysis?
This procedure can be divided into three stages:
- Remote request for all necessary documentation from a checked firm or direct departure to an analyzed object. In the case of the acquisition of shares or shares of a certain company, the expert group works in place. The justification for this option is the possibility of an operational settlement of identified controversial moments.
- The next stage is the detailed study of the collected intrafyrna data. If additional information is required, they are received from the outside, in particular from the unified state registers of legal entities or rights to real estate, or plug in licensing authorities.
- At the final stage, the expert group forms a single written report on the asset, which submitted sections general Information firms analyzed areas, possible risks and paths of their most efficient elimination.
Of the three stages specified earlier, you can formulate a detailed answer to the question: "Due Diligence - what is it?" Thus, this procedure will allow in the shortest possible time to obtain an argumental response about appropriateness. financial investments In the intended object. It is also able to identify ways to improve both the technical and legal and financial state of the company.
Due Diligence can be described as one of the fundamental stages of buying assets, helping the investor to form a complete picture of possible risks at the time of assigning property and future crisis situations that may manifest after the transaction. This procedure is aimed at checking the legality of all activities, as well as the commercial attractiveness of a potential transaction or an investment facility.
Comprehensive support for entrepreneurs since 1993!
The law firm "AVENT" offers you effective individual solutions for the construction and development of a stable, profitable business.
We provide corporate legal services for more than 20 years and have extensive practices to solve the most complex tasks in any industries.
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We do not strive to set the lowest rates for legal services in Moscow. Nevertheless, we support rational and transparent price policy.
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Therefore, we may objectively declare that we provide inexpensive legal services in Moscow (CAO), which repeatedly pay off the effectiveness and efficiency of our work.
Law Firm "Avanta":
We offer:
- Legal support firm
Full legal support of the financial and economic activity of the organization.
- Conducting court cases, lawyer services
Protection of the interests of the client in corporate conflicts, starting from the pre-trial resolution of disputes and presenting a claim and ending with the presentation of interests in arbitration courts, the court on intellectual rights.
- Due Diligence.
Legal, Financial and Tax Due Diligence, which gives an objective assessment of a business condition with identifying available risks and ways to minimize them.
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The whole range of appraisal services for business: business assessment, stock assessment, real estate assessment, equipment assessment, intellectual property assessment.
- Full range of services in corporate and shareholder rights
Providing advisory legal services and practical legal assistance in registering legal entities, accreditation of foreign missions and branches. Drawing up and making changes to constituent documents. Services in liquidation, bankruptcy and reorganization of legal entities, closure of representative offices and branches.
Unfortunately, we cannot hang an exact price list of services, since each case is individual. Contact us using an online application or by phone +7 495 134-12-21. Our experts orient you at preliminary value and other issues.
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