Here are only normal depreciation on tangible assets

Here are only normal depreciation on tangible assets

This worksheet "Analysis of annual financial statements Corresponds to the classification and evaluation system commonly used by banks. It is best to ask your bank for the industry comparison values. Alternatively, values from any previous year's evaluations by the bank or from other comparisons of key figures can be used.

Profit and Loss Account

In the P&L analysis, a distinction is made between the (ordinary) operating result, which is calculated on the basis of ordinary income and expenses, and the annual result, which also includes extraordinary income and expenses. This requires that each revenue and expense item be examined to determine whether it is ordinary or extraordinary in nature.

Ordinary income and expenses include those relating to normal and ordinary business activities and the respective fiscal year. Extraordinary income and expenses, on the other hand, include those that do not relate to normal business activities and are of an extraordinary nature (z. B. Income from the sale of assets, insurance compensation, extraordinary bad debts) or that do not relate to the respective fiscal year (z. B. Tax arrears from previous years, receipt of written-off receivables from previous years).

To personal effort:
In the case of limited liability companies, managing director salaries are also included in personnel expenses. Due to comparability with sole proprietorships and partnerships, payments to shareholder-managing directors are excluded from personnel expenses and reported under the extraordinary item "Payments to shareholders" allocated. Here are only normal depreciation on tangible assets-. Intangible assets to be considered. Extraordinary and special tax write-offs, on the other hand, are the item "Special write-offs" to be allocated in the extraordinary area. Write-offs of receivables are to be reclassified as del credere or extraordinary expenses, depending on the individual case.

To operating taxes:
Here, all operating taxes (e.G. B. Property tax) – except for motor vehicle tax and taxes on income and earnings (z. B. Corporate income tax and trade income tax) – are to be recorded here. The motor vehicle taxes are to be allocated to the motor vehicle expenses and the income and profit taxes to the corresponding item in the extraordinary area.

To delcredere:
The item "Bad debt allowance expenses" includes the following items are only the usual value adjustments or. Set write-offs on receivables. Depreciation of a one-time or extraordinary nature, on the other hand, belongs to extraordinary expenses.

To other operating expenses:
Only ordinary expenses in the above sense are to be entered here. Operating and out-of-period and extraordinary expenses (z. B. Additions to special items with an equity portion, losses from the sale of assets), on the other hand, are to be allocated to extraordinary expenses.

To other operating income:
Only ordinary operating income relating to the respective fiscal year is to be entered here (z. B. Own consumption, withdrawal of other services). Periods foreign (z. B. Receipts of receivables already written off in previous years, reversal of valuation allowances and provisions, tax refunds from previous years), non-operating (z. B. Rental income) and extraordinary income (z. B. Insurance compensation, grants and allowances, income from the sale of assets), on the other hand, are to be allocated to extraordinary income. Interest on loans from shareholders is deducted due to comparability with individual-. Personal companies under the extraordinary item "Compensation to shareholders assigned to.

Balance sheet

In the balance sheet analysis of the banks, the calculation of the actual (economic) Equity play an important role. This is calculated as the difference between assets (asset side of the balance sheet) and liabilities (provisions, liabilities and deferred income). In this context, banks pay particular attention to the recoverability of the assets recognized in the balance sheet. Asset items whose realizability or recoverability is doubtful or uncertain are compensated (= offset) against equity for reasons of prudence. This means that they are simply eliminated from the analysis on the asset side. This, of course, also reduces the total of the asset side accordingly. Since the totals of both sides of the balance sheet must be equal and the borrowed capital is fixed, the reduction amount on the liabilities side is shown in the item "Compensations" deducted from equity (see also explanation of the item "Compensations").

To other receivables:
This includes z. B. Also prepaid expenses, but without disagio, which is offset against equity (= compensation).

On negative equity:
If the outside capital is higher than the assets, a negative equity results. In the balance sheet, this is not shown as a minus on the liabilities side, but with a positive sign on the assets side as "Deficit not covered by equity" reported. In the analysis, this amount is initially shown with a minus in the item "Liability capital" entered and the economic equity determined. If this is negative, the amount is transferred with a positive sign to the asset side under the item "Negative equity" transferred and not included on the liabilities side.

On compensations: Offset against equity (as "compensations") are i. D. R. Following asset items:

– outstanding contributions at limited liability companies – goodwill and other intangible assets whose recoverability is uncertain – loans and receivables from shareholders at limited liability companies – non-recoverable investments, loans and receivables – in some cases also overvalued inventories (raw materials, work in process and finished goods, merchandise) – under "prepaid expenses and deferred charges" disclosed disagio

To other economic equity: This includes z. B. Special item with a reserve component at 50% (the other 50% is allocated to medium-term provisions for possible tax payments upon reversal).

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