financial year/9 months of the current financial year). Thus, calculation of RCR is carried out once, for 2 periods at the same time. Interest coverage factor. It measures the company’s ability to pay annual interest for its obligations. It is calculated on the of data given in the form as per OKUD (All-Russia Classifier of Management Documentation) 0710002 or the form Statement”, according “Income to the following formula: ICF = where: means profit (loss) before taxation (line 2300 (loss) before taxation” П “Profit (OKUD 0710002) or line before income tax” (form “Profit/(loss) “Income Statement”)), means interests payable (line 2330 payable” (OKUD 0710002) or ПУ “Interest line costs” (form Statement”)). “Finance “Income line 2300 = (line 2110 + line 2310 + line 2320 + line 2340) (line 2120 +line – 2210 +line 2220 + line 2330 +line 2350) the figure stated in line 2330 / costs” shall always be taken at absolute “Finance value. when calculating the value of row 2300 manually, figures stated at rows 2120, 2210, 2220, 2350 shall also be taken at absolute value. If value of line 2330 / costs” is 0 and value of line 2300 / “Finance before income tax” is positive, then the indicator weights 10 points. “Profit/(loss) If of line 2330 / costs” is 0 and value of line 2300 / “Finance “Profit/(loss) before income tax” is negative or equal to then the indicator weights 0 points. “0”, Considering that the accounting (financial) statements for certain types of companies (small business entities, non-commercial organizations, companies using simplified taxation system) may contain consolidated indicators, which include several figures (without their detailed specification) with specification of the line code for the value having the highest specific weight as part of the consolidated indicator, or have partially detailed specification, then only lines included into the accounting (financial) statements of such company shall be used to calculate (loss) before taxation (line 2300) for such companies. The empty lines shall have the value equal to 0. Indicators calculation criteria The following system is used for calculation of financial resource availability for the participants of competitive bidding:
financial year/9 months of the current financial year). Thus, calculation of RCR is carried out once, for 2 periods at the same time. Interest coverage factor. It measures the company’s ability to pay annual interest for its obligations. It is calculated on the of data given in the form as per OKUD (All-Russia Classifier of Management Documentation) 0710002 or the form “Income Statement”, according to the following formula: ICF = where: П means profit (loss) before taxation (line 2300 “Profit (loss) before taxation” (OKUD 0710002) or line “Profit/(loss) before income tax” (form “Income Statement”)), ПУ means interests payable (line 2330 “Interest payable” (OKUD 0710002) or line “Finance costs” (form “Income Statement”)). line 2300 = (line 2110 + line 2310 + line 2320 + line 2340) – (line 2120 +line 2210 +line 2220 + line 2330 +line 2350) the figure stated in line 2330 / “Finance costs” shall always be taken at absolute value. when calculating the value of row 2300 manually, figures stated at rows 2120, 2210, 2220, 2350 shall also be taken at absolute value. If value of line 2330 / “Finance costs” is 0 and value of line 2300 / “Profit/(loss) before income tax” is positive, then the indicator weights 10 points. If of line 2330 / “Finance costs” is 0 and value of line 2300 / “Profit/(loss) before income tax” is negative or equal to “0”, then the indicator weights 0 points. Considering that the accounting (financial) statements for certain types of companies (small business entities, non-commercial organizations, companies using simplified taxation system) may contain consolidated indicators, which include several figures (without their detailed specification) with specification of the line code for the value having the highest specific weight as part of the consolidated indicator, or have partially detailed specification, then only lines included into the accounting (financial) statements of such company shall be used to calculate (loss) before taxation (line 2300) for such companies. The empty lines shall have the value equal to 0. Indicators calculation criteria The following system is used for calculation of financial resource availability for the participants of competitive bidding:
EnerjiBakanligi.docx