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{"sheet":"Result","index":0,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":true,"merged":[]}
[null,"GC …."]
["Main activity ","Automotive business (sales and service) "]
["Building","Building is own / rent"]
["Final ranking",{"$f":"'!Key Ratios'!AB13","v":{"$error":"#DIV/0!"}},{"$f":"'!Key Ratios'!AB14","v":{"$error":"#DIV/0!"}}]
["Equity ratio > 40%\n(Equity / Total BS value)","\nIt is positive / negative due to ….",{"$f":"'!Key Ratios'!P9","v":{"$error":"#DIV/0!"}}]
["Retained earnings","... MRUR (+….% vs 30.06.17)",{"$f":"'Balance '!P62","v":0},{"$f":"'Balance '!S62","v":{"$error":"#DIV/0!"}}]
["Current liquidity ratio >1.4\n(Current assets/Current liabilities)","\nThe main sum of current assets is ... (...% from TTL balance)",{"$f":"'!Key Ratios'!Q10","v":{"$error":"#DIV/0!"}}]
["ISCR > 4.5\nNet Operating Income (Sales profit or loss + Bonus + Depreciation) / Interest payable",{"$f":"'!Key Ratios'!P11","v":{"$error":"#DIV/0!"}}]
["Credit burden (debts/EBITDA) < 3\nDebt (long-term + short-term liabilities - cash) / EBITDA","...\nCredits – …. Krur from ….",{"$f":"'!Key Ratios'!O22","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!P66+'Balance '!P74","v":0}]
["ROS (%)",{"$f":"'!Key Ratios'!P12","v":{"$error":"#DIV/0!"}}]
["Net Profit trend on 30.06.18 vs 30.06.17","Positive \\ Negative\nNet Profit increased by …",{"$f":"'P&L report'!S33","v":{"$error":"#DIV/0!"}}]
["Receivables growth vs Revenue growth","Receivables is increased by ...%\nRevenue is increased by ….%\nIt will be the reason of finance stable \\ finance problem",{"$f":"'Balance '!S32","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!S9","v":{"$error":"#DIV/0!"}}]
["RONA vs RONОA","RONA (…..%) > RONОA (…..%)\n- operating assets are less effective than total assets. Non-operation activities (investment and other activities) are more profitable for legal entity. Free funds should be invested to non-operational activities\n- \n",{"$f":"'!Key Ratios'!O52","v":{"$error":"#DIV/0!"}},{"$f":"'!Key Ratios'!O51","v":{"$error":"#DIV/0!"}}]
["ROE vs ROCE","ROE (14,7%) >= ROCE (14,7%) -> the financing structure is \"optimal\". Equity is increased due to attracted financial liabilities.",{"$f":"'!Key Ratios'!O53","v":{"$error":"#DIV/0!"}},{"$f":"'!Key Ratios'!O54","v":{"$error":"#DIV/0!"}}]
["Credit control comments"]
["Legal Dept comments"]
["Finance Dept comments"]

{"sheet":"Balance ","index":1,"n_rows":114,"n_cols":20,"rows_kept":114,"cut":false,"hidden":false,"merged":[]}
[null,null,"Баланс/Balance"]
[]
[null,null,"Название компании","заполнить"]
[null,null,"ИНН","заполнить"]
[null,null,"Список брендов/марок на данном юр. лице","заполнить"]
[]
[null,null,"Единица измерения - тыс. руб","тыс. руб.(KRUR)",null,null,null,null,null,null,"ThsRUB"]
[null,null,"АКТИВ","ASSETS","2018-12-31","2019-03-31","2019-06-30","2019-09-30","2019-12-31","2020-03-31","2020-06-30","2020-09-30","2020-12-31","2021-03-31","2021-06-30","2021-09-30","2021-12-31","change in % vs 2019","change in % vs 2020","% of BS"]
[null,null,"I. ВНЕОБОРОТНЫЕ АКТИВЫ","I. NON-CURRENT ASSETS"]
[null,null,"Нематериальные активы","Intangible assets",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(M10/I10)-1","v":{"$error":"#DIV/0!"}},{"$f":"(Q10/M10)-1","v":{"$error":"#DIV/0!"}},{"$f":"Q10/$Q$51","v":{"$error":"#DIV/0!"}}]
[null,null,"Основные средства","Fixed assets",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(M11/I11)-1","v":{"$error":"#DIV/0!"}},{"$f":"(Q11/M11)-1","v":{"$error":"#DIV/0!"}},{"$f":"Q11/$Q$51","v":{"$error":"#DIV/0!"}}]
[null,null,"в том числе:","including without limitation:",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"земельные участки и объекты природопользования","land lots and the object of natural management",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"здания, сооружения, машины и оборудование","premises, buildings, cars and equipment",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Незавершенное строительство","Uncompleted construction",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$f":"(Q15/M15)-1","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"}]
[null,null,"Доходные вложения в материальные ценности","income yielding investments into tangible assets",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Долгосрочные финансовые вложения","Long term financial investments",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Отложенные налоговые активы","Deferred tax assets",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$f":"(Q18/M18)-1","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"}]
[null,null,"Прочие внеоборотные активы","Other fixed assets",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"ИТОГО по разделу I","Section I total",{"$f":"SUM(E11+E19+E18+E17+E16+E15+E10)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(Q11+Q19+Q18+Q17+Q16+Q15+Q10)","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"II. ОБОРОТНЫЕ АКТИВЫ","II. CURRENT ASSETS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"}]
[null,null,"Запасы","Stock",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"в том числе:","including without limitation:",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"сырье, материалы и другие аналогичные ценности","raw materials, materials and other analogous valuables",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"затраты в незавершенном производстве (издержках обращения)","expenditures in the incomplete production (circulation costs)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"готовая продукция и товары для перепродажи","final products and goods for resale",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"товары отгуженные","shipped goods",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"расходы будущих периодов","prepaid expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"прочие запасы и затраты","other provisions and expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"НДС по приобретенным ценностям","VAT relating to the purchased valuables",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Дебиторская задолженность (платежи по которой ожидаются более чем через 12 месяцев после отчетной даты)","Debt receivables (whose payments are expected to be effected in more than 12 months after the reporting date)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Дебиторская задолженность (платежи по которой ожидаются в течение 12 месяцев после отчетной даты)","Receivables within 12 months",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"в том числе:","including:",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"покупатели и заказчики","buyers and customers",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"векселя к получению","billes receivable",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"задолженность дочерних и зависимых обществ","the indebtedness of subsidiaries and affiliated companies",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"задолженность участников (учредителей) по взносам в уставный капитал","the participants' (founders') indebtedness related to the in-payment into the charter capital",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"авансы выданные","Advances paid",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"прочие дебиторы","other debtors",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Краткосрочные финансовые вложения","Short term financial deposits",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"в том числе:","including:",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"займы, предоставленные организациям на срок менее 12 месяцев","loans granted to institutions for a term of not less than 12 months",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"собственные акции, выкупленные у акционеров","own shares, repurchased from the shareholders",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"прочие краткосрочные финансовые вложения ","other short- term financial investments",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Денежные средства","Cash ",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"касса","Cash desk",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"расч счет","Settlement account",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"прочие денежные средства","Other monetary funds",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Прочие оборотные активы","Other current assets",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"ИТОГО по разделу II","Section II TOTAL",{"$f":"E22+E30+E31+E32+E40+E45+E49","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"Q22+Q30+Q31+Q32+Q40+Q45+Q49","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"БАЛАНС (сумма строк 190+290+390)","BALANCE (sum total of the lines 190+290+390)",{"$f":"E20+E50","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"Q20+Q50","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"ПАССИВ","LIABILITIES",{"$f":"E8","v":"2018-12-31"},{"$f":"F8","v":"2019-03-31"},"2019-06-30","2019-09-30","2019-12-31","2020-03-31","2020-06-30","2020-09-30","2020-12-31","2021-03-31","2021-06-30","2021-09-30","2021-12-31",null,null,{"$error":"#DIV/0!"}]
[null,null,"III. КАПИТАЛ И РЕЗЕРВЫ","III. CAPITAL AND RESERVES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"}]
[null,null,"Уставный капитал","Charter capital",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Собственные акции, выкупленные у акционеров","Own shares, repurchased from shareholders",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Добавочный капитал","Revaluation surplus",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Резервный капитал","Reserve capital",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Фонд социальной сферы","Social sphere fund",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Целевые финансирование и поступления","Target-oriented crediting and receipts",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Нераспределенная прибыль прошлых лет","The undistributed profit of the previous years",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Непокрытый убыток прошлых лет","The uncovered loss of the previous years",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Нераспределенная прибыль отчетного года","Retained earnings",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Непокрытый убыток отчетного года","The uncovered loss of the reporting year",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"ИТОГО по разделу III","Section III Total",{"$f":"SUM(E54:E63)","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(Q54:Q63)","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"IV. ДОЛГОСРОЧНЫЕ ОБЯЗАТЕЛЬСТВА","IV. LONG-TERM LIABILITIES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"}]
[null,null,"Займы и кредиты","Loans  and credits",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"в том числе:","including:",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"кредиты банков, подлежащие погашению более чем через 12 месяцев после отчетной даты","Bank credits to be repaid  later than 12 months after the reporting date",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"прочие займы, подлежащие погашению более чем через 12 месяцев после отчетной даты","other loans to be repaid later than 12 months after the reporting date",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Отложенные налоговые обязательства","Deferred tax liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Прочие долгосрочные обязательства","Other long-term liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"ИТОГО по разделу IV","Section IV TOTAL",{"$f":"E66+E70+E71","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"Q66+Q70+Q71","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"V. КРАТКОСРОЧНЫЕ ОБЯЗАТЕЛЬСТВА","V. SHORT-TERM LIABILITIES",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"}]
[null,null,"Займы и кредиты","Loans and credits",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"в том числе:","including:",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(M75/I75)-1","v":{"$error":"#DIV/0!"}},{"$f":"(Q75/M75)-1","v":{"$error":"#DIV/0!"}},{"$f":"Q75/$Q$51","v":{"$error":"#DIV/0!"}}]
[null,null,"кредиты банков, подлежащие погашению в течение 12 месяцев после отчетной даты","bank credits payable within 12 months after the reporting date",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"прочие займы, подлежащие погашению в течение 12 месяцев после отчетной даты","other loans payable within 12 months after the reporting date",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Кредиторская задолженность","Accounts payable",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"в том числе:","including:",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"поставщики и подрядчики ","providers and contractors",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"задолженность перед персоналом организации","debts payed to the personnel of the institution",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"задолженность перед государственными внебюджетными фондами","debts to state non-budgetary funds",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"задолженность по налогам и сборам","tax and duty liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"прочие кредиторы","other creditors",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null," ","авансы полученные","advances payable",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Задолженность участникам (учредителям) по выплате доходов","debts to the participants (founders) related to income payment",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"в том числе:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"поставщики и подрядчики ","buyers and customers",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"задолженность по налогам и сборам",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"прочие кредиторы",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Доходы будущих периодов ","deferred income",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Резервы предстоящих расходов и платежей ","Reserves for future expenses and payments",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Прочие краткосрочные обязательства","Other short-term liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"ИТОГО по разделу V","Section V TOTAL",{"$f":"E74+E78+E86+E91+E92+E93","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"Q74+Q78+Q86+Q91+Q92+Q93","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"БАЛАНС (сумма строк 490+590+690)","BALANCE (sum total of the lines  490+590+690)",{"$f":"E64+E72+E94","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"Q64+Q72+Q94","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(L96/H96)-1","v":{"$error":"#DIV/0!"}},{"$f":"O96/$O$51","v":{"$error":"#DIV/0!"}}]
[null,null,"Активы для расчета крупной сделки","Assets for calculation of big deal",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Справка о наличии ценностей, учитываемых на забалансовых счетах","The certificate related to the presence of valuables, accounted on off-balance sheet accounts",null,null,null,{"$f":"H8","v":"2019-09-30"},"2019-12-31","2020-03-31","2020-06-30","2020-09-30","2020-12-31",null,{"$f":"O8","v":"2021-06-30"},"2021-09-30",null,null,8.3680095111802189E-3,{"$error":"#DIV/0!"}]
[null,null," Арендованные основные средства"," Leased fixed assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"в том числе по лизингу","including on leasing",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Товарно-материальные ценности, принятые на ответственное хранение","Inventory items, accepted in deposit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Товары, принятые на комиссию","Goods accepted for commission",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Списанная в убыток задолженность неплатежеспособных дебиторов","The written off debts of insolvent clients",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Обеспечения обязательств и платежей полученные","The received collaterals of liabilites and payments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Обеспечения обязательств и платежей выданные","The issued collaterals of liabilites and payments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Износ жилищного фонда","Deterioration of housing facilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Износ объектов внешнего благоустройства и других аналогичных объектов","Deterioration of exterior environment objects and other analogous objects",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Нематериальные активы, полученные в пользование","Intangible assets, received for use",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Прочие","Others",null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]

{"sheet":"P&L report","index":2,"n_rows":38,"n_cols":21,"rows_kept":38,"cut":false,"hidden":false,"merged":[[24,20,24,26],[16,20,16,26]]}
[null,null,"Отчет о прибылях и убытках / P&L"]
[]
[null,null,"Название компании",{"$f":"'Balance '!D3","v":"заполнить"}]
[null,null,"ИНН",{"$f":"'Balance '!D4","v":"заполнить"}]
[null,null,"Вид деятельности с указанием брендов",{"$f":"'Balance '!D5","v":"заполнить"}]
[]
[null,null,"Единица измерения - тыс.руб.","тыс. руб.(KRUR)",null,null,null,null,null,null,"ThsRUB"]
[null,null,"Наименование показателя","Item",{"$f":"'Balance '!E8","v":"2018-12-31"},{"$f":"'Balance '!F8","v":"2019-03-31"},{"$f":"'Balance '!G8","v":"2019-06-30"},{"$f":"'Balance '!H8","v":"2019-09-30"},{"$f":"'Balance '!I8","v":"2019-12-31"},{"$f":"'Balance '!J8","v":"2020-03-31"},{"$f":"'Balance '!K8","v":"2020-06-30"},{"$f":"'Balance '!L8","v":"2020-09-30"},{"$f":"'Balance '!M8","v":"2020-12-31"},{"$f":"'Balance '!N8","v":"2021-03-31"},{"$f":"'Balance '!O8","v":"2021-06-30"},{"$f":"'Balance '!P8","v":"2021-09-30"},{"$f":"'Balance '!Q8","v":"2021-12-31"},"change in % vs 2018","change in % vs 2019","% of revenue"]
[null,null,"Выручка (нетто) от реализации товаров, продукции, работ, услуг","Revenue (net) from sales of goods and services",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(M9/I9)-1","v":{"$error":"#DIV/0!"}},{"$f":"(Q9/M9)-1","v":{"$error":"#DIV/0!"}},{"$f":"Q9/$Q$9","v":{"$error":"#DIV/0!"}}]
[null,null,"В т.ч. от основной деятельности","i.e from principal activity",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"(M10/I10)-1","v":{"$error":"#DIV/0!"}},{"$f":"(Q10/M10)-1","v":{"$error":"#DIV/0!"}},{"$f":"Q10/$Q$9","v":{"$error":"#DIV/0!"}}]
[null,null,"В т.ч. от другой деятельности","i.e. from other activity",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Себестоимость реализации товаров, продукции, работ, услуг","Cost of goods, production, works, service distribution",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"В т.ч. от основной деятельности","i.e from principal activity",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"В т.ч. от другой деятельности","i.e. from other activity",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Валовая прибыль","Gross profit",{"$f":"E9-E12","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"Q9-Q12","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Коммерческие расходы","Commercial expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Амортизация","Depreciation (for ISCR calculation)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"*Указывается справочно сумма амортизации (из суммы расходов)"]
[null,null,"Управленческие расходы","Management expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Прибыль (убыток) от продаж","Sales profit (loss)",{"$f":"E15-E16-E18","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"Q15-Q16-Q18","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Прочие доходы и расходы","Other income and expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Проценты к получению","Interest receivable",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Проценты к уплате","Interest payable",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Доходы от участия в других организациях","Gains from  the participation in other companies",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Прочие доходы","Other income",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"*Отражается  общая сумма прочих доходов"]
[null,null,"Бонусы","Bonuses (for ISCR calculation) ",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"*в том числе указывается справочно сумма бонусов, премий и корректировки себестоимости по а/м сумма из суммы прочих доходов"]
[null,null,"Прочие расходы","Other expenses",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Прибыль (убыток) до налогооболжения","Profit (loss) before tax",{"$f":"E19+E21+E23+E24-E22-E26+E20","v":0},{"$f":"F19+F21+F23+F24-F22-F26","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"Q19+Q21+Q23+Q24-Q22-Q26","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Отложенные налоговые активы","Deferred tax assets",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Отложенные налоговые обязательства","Deferred tax liabilites",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Текущий налог на прибыль","Current profit tax",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Иные обязательные платежи","Other obligatory payments",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Единый налог на вменненный доход","Unified tax on imputed income",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Чистая прибыль (нераспределенная прибыль (убыток) отчетного периода)","Net profit (undistributed profit (loss) of the reporting period)",{"$f":"E27+E28-E29-E30-E32-E31","v":0},0,0,0,0,0,0,0,0,0,0,0,{"$f":"Q27+Q28-Q29-Q30-Q32-Q31","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Постоянные налоговые обязательства (активы)","Permanent tax liabilites (assets)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,"Справочно","for reference",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]

{"sheet":"!Key Ratios","index":3,"n_rows":80,"n_cols":31,"rows_kept":80,"cut":false,"hidden":true,"merged":[[6,18,6,30],[50,17,50,31],[52,17,52,31],[51,17,51,31],[31,17,31,31]]}
[]
["Название компании",{"$f":"'Balance '!D3","v":"заполнить"}]
["ИНН",{"$f":"'Balance '!D4","v":"заполнить"}]
["Вид деятельности с указанием брендов",{"$f":"'Balance '!D5","v":"заполнить"}]
[]
["Финансовые коэффициенты / Financial ratios"]
[null,null,null,null,"Reporting dates",null,null,null,null,null,null,null,null,null,null,null,null,null,"Rating for reporting date"]
["Коэффициент","Ratio","Calculation","Target",{"$f":"'Balance '!E8","v":"2018-12-31"},{"$f":"'Balance '!F8","v":"2019-03-31"},{"$f":"'Balance '!G8","v":"2019-06-30"},{"$f":"'Balance '!H8","v":"2019-09-30"},{"$f":"'Balance '!I8","v":"2019-12-31"},{"$f":"'Balance '!J8","v":"2020-03-31"},{"$f":"'Balance '!K8","v":"2020-06-30"},{"$f":"'Balance '!L8","v":"2020-09-30"},{"$f":"'Balance '!M8","v":"2020-12-31"},{"$f":"'Balance '!N8","v":"2021-03-31"},{"$f":"'Balance '!O8","v":"2021-06-30"},{"$f":"'Balance '!P8","v":"2021-09-30"},{"$f":"'Balance '!Q8","v":"2021-12-31"},null,{"$f":"'Financial ranking'!E6","v":"2018-12-31"},{"$f":"'Financial ranking'!F6","v":"2019-03-31"},{"$f":"'Financial ranking'!G6","v":"2019-06-30"},{"$f":"'Financial ranking'!H6","v":"2019-09-30"},{"$f":"'Financial ranking'!I6","v":"2019-12-31"},{"$f":"'Financial ranking'!J6","v":"2020-03-31"},{"$f":"'Financial ranking'!K6","v":"2020-06-30"},{"$f":"'Financial ranking'!L6","v":"2020-09-30"},{"$f":"'Financial ranking'!M6","v":"2020-12-31"},{"$f":"'Financial ranking'!N6","v":"2021-03-31"},{"$f":"'Financial ranking'!O6","v":"2021-06-30"},{"$f":"'Financial ranking'!P6","v":"2021-09-30"},{"$f":"'Financial ranking'!Q6","v":"2021-12-31"}]
["Уровень собственного капитала","Equity ratio (%)","Equity (Capital and Reserves / TTL balance)",">40%",{"$f":"'Balance '!E64/'Balance '!E95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!F64/'Balance '!F95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!G64/'Balance '!G95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!H64/'Balance '!H95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!I64/'Balance '!I95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!J64/'Balance '!J95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!K64/'Balance '!K95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!L64/'Balance '!L95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!M64/'Balance '!M95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!N64/'Balance '!N95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!O64/'Balance '!O95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!P64/'Balance '!P95","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!Q64/'Balance '!Q95","v":{"$error":"#DIV/0!"}},null,{"$f":"'Financial ranking'!E7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!F7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!G7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!H7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!I7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!J7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!K7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!L7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!M7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!N7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!O7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!P7","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!Q7","v":{"$error":"#DIV/0!"}}]
["Коэффициент текущей ликвидности ","Current liquidity ratio","Current assets / Current liabilities",">1,4",{"$f":"'Balance '!E50/'Balance '!E94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!F50/'Balance '!F94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!G50/'Balance '!G94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!H50/'Balance '!H94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!I50/'Balance '!I94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!J50/'Balance '!J94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!K50/'Balance '!K94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!L50/'Balance '!L94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!M50/'Balance '!M94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!N50/'Balance '!N94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!O50/'Balance '!O94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!P50/'Balance '!P94","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!Q50/'Balance '!Q94","v":{"$error":"#DIV/0!"}},null,{"$f":"'Financial ranking'!E8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!F8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!G8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!H8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!I8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!J8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!K8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!L8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!M8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!N8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!O8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!P8","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!Q8","v":{"$error":"#DIV/0!"}}]
["Уровень покрытия процентов","ISCR","Operating income / Interest payable",">4.5",{"$f":"('P&L report'!E19+'P&L report'!E17+'P&L report'!E25)/'P&L report'!E22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!F19+'P&L report'!F17+'P&L report'!F25)/'P&L report'!F22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!G19+'P&L report'!G17+'P&L report'!G25)/'P&L report'!G22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!H19+'P&L report'!H17+'P&L report'!H25)/'P&L report'!H22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!I19+'P&L report'!I17+'P&L report'!I25)/'P&L report'!I22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!J19+'P&L report'!J17+'P&L report'!J25)/'P&L report'!J22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!K19+'P&L report'!K17+'P&L report'!K25)/'P&L report'!K22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!L19+'P&L report'!L17+'P&L report'!L25)/'P&L report'!L22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!M19+'P&L report'!M17+'P&L report'!M25)/'P&L report'!M22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!N19+'P&L report'!N17+'P&L report'!N25)/'P&L report'!N22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!O19+'P&L report'!O17+'P&L report'!O25)/'P&L report'!O22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!P19+'P&L report'!P17+'P&L report'!P25)/'P&L report'!P22","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!Q19+'P&L report'!Q17+'P&L report'!Q25)/'P&L report'!Q22","v":{"$error":"#DIV/0!"}},null,{"$f":"'Financial ranking'!E9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!F9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!G9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!H9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!I9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!J9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!K9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!L9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!M9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!N9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!O9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!P9","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!Q9","v":{"$error":"#DIV/0!"}}]
["Рентабельность прибыли","ROS (%)","Profit before tax / Revenue",">3%",{"$f":"'P&L report'!E27/'P&L report'!E9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!F27/'P&L report'!F9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!G27/'P&L report'!G9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!H27/'P&L report'!H9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!I27/'P&L report'!I9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!J27/'P&L report'!J9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!K27/'P&L report'!K9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!L27/'P&L report'!L9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!M27/'P&L report'!M9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!N27/'P&L report'!N9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!O27/'P&L report'!O9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!P27/'P&L report'!P9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!Q27/'P&L report'!Q9","v":{"$error":"#DIV/0!"}},null,{"$f":"'Financial ranking'!E10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!F10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!G10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!H10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!I10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!J10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!K10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!L10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!M10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!N10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!O10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!P10","v":{"$error":"#DIV/0!"}},{"$f":"'Financial ranking'!Q10","v":{"$error":"#DIV/0!"}}]
[null,"Final ranking (from 1 min to 7 max)",null,null,{"$f":"ROUND('Financial ranking'!E13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!F13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!G13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!H13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!I13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!J13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!K13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!L13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!M13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!N13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!O13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!P13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!Q13,0)","v":{"$error":"#DIV/0!"}},null,{"$f":"ROUND('Financial ranking'!E13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!F13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!G13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!H13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!I13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!J13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!K13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!L13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!M13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!N13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!O13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!P13,0)","v":{"$error":"#DIV/0!"}},{"$f":"ROUND('Financial ranking'!Q13,0)","v":{"$error":"#DIV/0!"}}]
[null,"Ranking description",null,null,{"$f":"VLOOKUP(E13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(F13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(G13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(H13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(I13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(J13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(K13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(L13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(M13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(N13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(O13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(P13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(Q13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},null,{"$f":"VLOOKUP(S13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(T13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(U13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(V13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(W13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(X13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(Y13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(Z13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(AA13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(AB13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(AC13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(AD13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}},{"$f":"VLOOKUP(AE13,'Ranking desciption'!$B$2:$C$11,2,0)","v":{"$error":"#DIV/0!"}}]
[]
["Показатели прибыли","Credit burden"]
["Прибыль (убыток) от продаж","Sales Profit / Operating income",null,"> 0",{"$f":"'P&L report'!E19","v":0},{"$f":"'P&L report'!F19","v":0},{"$f":"'P&L report'!G19","v":0},{"$f":"'P&L report'!H19","v":0},{"$f":"'P&L report'!I19","v":0},{"$f":"'P&L report'!J19","v":0},{"$f":"'P&L report'!K19","v":0},{"$f":"'P&L report'!L19","v":0},{"$f":"'P&L report'!M19","v":0},{"$f":"'P&L report'!N19","v":0},{"$f":"'P&L report'!O19","v":0},{"$f":"'P&L report'!P19","v":0},{"$f":"'P&L report'!Q19","v":0}]
["EBITDA","EBITDA",null,"> 0",{"$f":"'P&L report'!E27-'P&L report'!E21+'P&L report'!E22+'P&L report'!E17","v":0},{"$f":"'P&L report'!F27-'P&L report'!F21+'P&L report'!F22+'P&L report'!F17","v":0},{"$f":"'P&L report'!G27-'P&L report'!G21+'P&L report'!G22+'P&L report'!G17","v":0},{"$f":"'P&L report'!H27-'P&L report'!H21+'P&L report'!H22+'P&L report'!H17","v":0},{"$f":"'P&L report'!I27-'P&L report'!I21+'P&L report'!I22+'P&L report'!I17","v":0},{"$f":"'P&L report'!J27-'P&L report'!J21+'P&L report'!J22+'P&L report'!J17","v":0},{"$f":"'P&L report'!K27-'P&L report'!K21+'P&L report'!K22+'P&L report'!K17","v":0},{"$f":"'P&L report'!L27-'P&L report'!L21+'P&L report'!L22+'P&L report'!L17","v":0},{"$f":"'P&L report'!M27-'P&L report'!M21+'P&L report'!M22+'P&L report'!M17","v":0},{"$f":"'P&L report'!N27-'P&L report'!N21+'P&L report'!N22+'P&L report'!N17","v":0},{"$f":"'P&L report'!O27-'P&L report'!O21+'P&L report'!O22+'P&L report'!O17","v":0},{"$f":"'P&L report'!P27-'P&L report'!P21+'P&L report'!P22+'P&L report'!P17","v":0},{"$f":"'P&L report'!Q27-'P&L report'!Q21+'P&L report'!Q22+'P&L report'!Q17","v":0}]
["EBIT","EBIT",null,"> 0",{"$f":"E18-'P&L report'!E17","v":0},{"$f":"F18-'P&L report'!F17","v":0},{"$f":"G18-'P&L report'!G17","v":0},{"$f":"H18-'P&L report'!H17","v":0},{"$f":"I18-'P&L report'!I17","v":0},{"$f":"J18-'P&L report'!J17","v":0},{"$f":"K18-'P&L report'!K17","v":0},{"$f":"L18-'P&L report'!L17","v":0},{"$f":"M18-'P&L report'!M17","v":0},{"$f":"N18-'P&L report'!N17","v":0},{"$f":"O18-'P&L report'!O17","v":0},{"$f":"P18-'P&L report'!P17","v":0},{"$f":"Q18-'P&L report'!Q17","v":0}]
["EBT","EBT",null,"> 0",{"$f":"'P&L report'!E27","v":0},{"$f":"'P&L report'!F27","v":0},{"$f":"'P&L report'!G27","v":0},{"$f":"'P&L report'!H27","v":0},{"$f":"'P&L report'!I27","v":0},{"$f":"'P&L report'!J27","v":0},{"$f":"'P&L report'!K27","v":0},{"$f":"'P&L report'!L27","v":0},{"$f":"'P&L report'!M27","v":0},{"$f":"'P&L report'!N27","v":0},{"$f":"'P&L report'!O27","v":0},{"$f":"'P&L report'!P27","v":0},{"$f":"'P&L report'!Q27","v":0}]
["Показатели кредитной нагрузки","Credit burden"]
["Кредиты и займы / EBITDA","Debt / EBITDA","Long-term and short-term liabilities","< 3",{"$f":"('Balance '!E66+'Balance '!E74-'Balance '!E45)/E18","v":{"$error":"#DIV/0!"}},"no data","no data","no data",{"$f":"('Balance '!I66+'Balance '!I74-'Balance '!I45)/I18","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!J66+'Balance '!J74-'Balance '!J45)/(J18-F18+I18)","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!K66+'Balance '!K74-'Balance '!K45)/(K18-G18+I18)","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!L66+'Balance '!L74-'Balance '!L45)/(L18-H18+I18)","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!M66+'Balance '!M74-'Balance '!M45)/M18","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!N66+'Balance '!N74-'Balance '!N45)/(N18-J18+M18)","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!O66+'Balance '!O74-'Balance '!O45)/(O18-K18+M18)","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!P66+'Balance '!P74-'Balance '!P45)/(P18-L18+M18)","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!Q66+'Balance '!Q74-'Balance '!Q45)/Q18","v":{"$error":"#DIV/0!"}}]
[]
["Рост выручки и ДЗ"]
["Динамика выручки ","Revenue dynamic","Revenue 2019 / Revenue 2018",null,"no data","no data","no data","no data",{"$f":"('P&L report'!I9/'P&L report'!E9)-1","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!J9/'P&L report'!F9)-1","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!K9/'P&L report'!G9)-1","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!L9/'P&L report'!H9)-1","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!M9/'P&L report'!I9)-1","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!N9/'P&L report'!J9)-1","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!O9/'P&L report'!K9)-1","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!P9/'P&L report'!L9)-1","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!Q9/'P&L report'!M9)-1","v":{"$error":"#DIV/0!"}}]
["Динамика ДЗ","Receivables dynamic","AR 2019 / AR 2018",null,"no data","no data","no data","no data",{"$f":"('Balance '!I32/'Balance '!E32)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!J32/'Balance '!F32)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!K32/'Balance '!G32)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!L32/'Balance '!H32)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!M32/'Balance '!I32)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!N32/'Balance '!J32)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!O32/'Balance '!K32)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!P32/'Balance '!L32)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!Q32/'Balance '!M32)-1","v":{"$error":"#DIV/0!"}}]
["Динамика запасов","Stock dynamic","Stock 2019 / Stock 2018",null,"no data","no data","no data","no data",{"$f":"('Balance '!I22/'Balance '!E22)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!J22/'Balance '!F22)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!K22/'Balance '!G22)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!L22/'Balance '!H22)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!M22/'Balance '!I22)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!N22/'Balance '!J22)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!O22/'Balance '!K22)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!P22/'Balance '!L22)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!Q22/'Balance '!M22)-1","v":{"$error":"#DIV/0!"}}]
["Динамика ОС","Fixed assets dynamic","Fixed assets 2019 / Fixed assets 2018",null,"no data","no data","no data","no data",{"$f":"('Balance '!I11/'Balance '!E11)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!J11/'Balance '!F11)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!K11/'Balance '!G11)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!L11/'Balance '!H11)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!M11/'Balance '!I11)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!N11/'Balance '!J11)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!O11/'Balance '!K11)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!P11/'Balance '!L11)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!Q11/'Balance '!M11)-1","v":{"$error":"#DIV/0!"}}]
["Динамика текущих активов","Current assets dynamic","Current assets 2019 / Current assets 2018",null,"no data","no data","no data","no data",{"$f":"('Balance '!I50/'Balance '!E50)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!J50/'Balance '!F50)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!K50/'Balance '!G50)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!L50/'Balance '!H50)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!M50/'Balance '!I50)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!N50/'Balance '!J50)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!O50/'Balance '!K50)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!P50/'Balance '!L50)-1","v":{"$error":"#DIV/0!"}},{"$f":"('Balance '!Q50/'Balance '!M50)-1","v":{"$error":"#DIV/0!"}}]
[]
["Изменение нормы прибыли"]
["Норма ВП","GM1",null,null,{"$f":"('P&L report'!E15+'P&L report'!E25)/'P&L report'!E9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!F15+'P&L report'!F25)/'P&L report'!F9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!G15+'P&L report'!G25)/'P&L report'!G9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!H15+'P&L report'!H25)/'P&L report'!H9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!I15+'P&L report'!I25)/'P&L report'!I9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!J15+'P&L report'!J25)/'P&L report'!J9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!K15+'P&L report'!K25)/'P&L report'!K9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!L15+'P&L report'!L25)/'P&L report'!L9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!M15+'P&L report'!M25)/'P&L report'!M9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!N15+'P&L report'!N25)/'P&L report'!N9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!O15+'P&L report'!O25)/'P&L report'!O9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!P15+'P&L report'!P25)/'P&L report'!P9","v":{"$error":"#DIV/0!"}},{"$f":"('P&L report'!Q15+'P&L report'!Q25)/'P&L report'!Q9","v":{"$error":"#DIV/0!"}},"Анамальный рост выручки + падение маржи = искажение отчетности"]
["Норма Чистой прибыли","GM2",null,null,{"$f":"'P&L report'!E27/'P&L report'!E9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!F27/'P&L report'!F9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!G27/'P&L report'!G9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!H27/'P&L report'!H9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!I27/'P&L report'!I9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!J27/'P&L report'!J9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!K27/'P&L report'!K9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!L27/'P&L report'!L9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!M27/'P&L report'!M9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!N27/'P&L report'!N9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!O27/'P&L report'!O9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!P27/'P&L report'!P9","v":{"$error":"#DIV/0!"}},{"$f":"'P&L report'!Q27/'P&L report'!Q9","v":{"$error":"#DIV/0!"}}]
[]
["Показатели оборачиваемости","Efficiency"]
["Оборачиваемость запасов","Stock turnover, days","Stock / (Cost / 365)",null,{"$f":"'Balance '!E22/('P&L report'!E12/365)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!F22/('P&L report'!F12/90)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!G22/('P&L report'!G12/180)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!H22/('P&L report'!H12/270)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!I22/('P&L report'!I12/365)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!J22/('P&L report'!J12/90)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!K22/('P&L report'!K12/180)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!L22/('P&L report'!L12/270)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!M22/('P&L report'!M12/365)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!N22/('P&L report'!N12/90)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!O22/('P&L report'!O12/180)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!P22/('P&L report'!P12/270)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!Q22/('P&L report'!Q12/365)","v":{"$error":"#DIV/0!"}}]
["Оборачиваемость дебиторской задолженности","Debtor turnover, days","Receivables / (Revenue/365)",null,{"$f":"'Balance '!E32/('P&L report'!E9/365)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!F32/('P&L report'!F9/90)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!G32/('P&L report'!G9/180)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!H32/('P&L report'!H9/270)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!I32/('P&L report'!I9/365)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!J32/('P&L report'!J9/90)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!K32/('P&L report'!K9/180)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!L32/('P&L report'!L9/270)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!M32/('P&L report'!M9/365)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!N32/('P&L report'!N9/90)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!O32/('P&L report'!O9/180)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!P32/('P&L report'!P9/270)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!Q32/('P&L report'!Q9/365)","v":{"$error":"#DIV/0!"}}]
["Оборачиваемость кредиторской задолженности","Creditor turnover, days","AP / (Cost / 365)",null,{"$f":"'Balance '!E78/('P&L report'!E12/365)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!F78/('P&L report'!F12/90)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!G78/('P&L report'!G12/180)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!H78/('P&L report'!H12/270)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!I78/('P&L report'!I12/365)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!J78/('P&L report'!J12/90)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!K78/('P&L report'!K12/180)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!L78/('P&L report'!L12/270)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!M78/('P&L report'!M12/365)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!N78/('P&L report'!N12/90)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!O78/('P&L report'!O12/180)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!P78/('P&L report'!P12/270)","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!Q78/('P&L report'!Q12/365)","v":{"$error":"#DIV/0!"}}]
["Соотношение ДЗ и КЗ ","AR / AP ","AR / AP ",null,{"$f":"'Balance '!E32/'Balance '!E78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!F32/'Balance '!F78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!G32/'Balance '!G78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!H32/'Balance '!H78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!I32/'Balance '!I78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!J32/'Balance '!J78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!K32/'Balance '!K78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!L32/'Balance '!L78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!M32/'Balance '!M78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!N32/'Balance '!N78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!O32/'Balance '!O78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!P32/'Balance '!P78","v":{"$error":"#DIV/0!"}},{"$f":"'Balance '!Q32/'Balance '!Q78","v":{"$error":"#DIV/0!"}}]
["Анализ активов"]
["Оборотные операционные активы","Operating assets",null,null,{"$f":"'Balance '!E22+'Balance '!E30+'Balance '!E32","v":0},{"$f":"'Balance '!F22+'Balance '!F30+'Balance '!F32","v":0},{"$f":"'Balance '!G22+'Balance '!G30+'Balance '!G32","v":0},{"$f":"'Balance '!H22+'Balance '!H30+'Balance '!H32","v":0},{"$f":"'Balance '!I22+'Balance '!I30+'Balance '!I32","v":0},{"$f":"'Balance '!J22+'Balance '!J30+'Balance '!J32","v":0},{"$f":"'Balance '!K22+'Balance '!K30+'Balance '!K32","v":0},{"$f":"'Balance '!L22+'Balance '!L30+'Balance '!L32","v":0},{"$f":"'Balance '!M22+'Balance '!M30+'Balance '!M32","v":0},{"$f":"'Balance '!N22+'Balance '!N30+'Balance '!N32","v":0},{"$f":"'Balance '!O22+'Balance '!O30+'Balance '!O32","v":0},{"$f":"'Balance '!P22+'Balance '!P30+'Balance '!P32","v":0},{"$f":"'Balance '!Q22+'Balance '!Q30+'Balance '!Q32","v":0},"сколько капитала «заморожено» в оборотных активах или (при отрицательной величине) «свободно» для использования"]
["Чистые оборотные операционные активы","Net current operating assets ",null,null,{"$f":"E41-'Balance '!E78","v":0},{"$f":"F41-'Balance '!F78","v":0},{"$f":"G41-'Balance '!G78","v":0},{"$f":"H41-'Balance '!H78","v":0},{"$f":"I41-'Balance '!I78","v":0},{"$f":"J41-'Balance '!J78","v":0},{"$f":"K41-'Balance '!K78","v":0},{"$f":"L41-'Balance '!L78","v":0},{"$f":"M41-'Balance '!M78","v":0},{"$f":"N41-'Balance '!N78","v":0},{"$f":"O41-'Balance '!O78","v":0},{"$f":"P41-'Balance '!P78","v":0},{"$f":"Q41-'Balance '!Q78","v":0},"активы, от использования которых ожидается приток экономических выгод от основной (операционной) деятельности, например, операционная прибыль."]
["Чистые операционные активы","Net  operating assets (NOA)",null,null,{"$f":"E42+'Balance '!E11+'Balance '!E10","v":0},{"$f":"F42+'Balance '!F11+'Balance '!F10","v":0},{"$f":"G42+'Balance '!G11+'Balance '!G10","v":0},{"$f":"H42+'Balance '!H11+'Balance '!H10","v":0},{"$f":"I42+'Balance '!I11+'Balance '!I10","v":0},{"$f":"J42+'Balance '!J11+'Balance '!J10","v":0},{"$f":"K42+'Balance '!K11+'Balance '!K10","v":0},{"$f":"L42+'Balance '!L11+'Balance '!L10","v":0},{"$f":"M42+'Balance '!M11+'Balance '!M10","v":0},{"$f":"N42+'Balance '!N11+'Balance '!N10","v":0},{"$f":"O42+'Balance '!O11+'Balance '!O10","v":0},{"$f":"P42+'Balance '!P11+'Balance '!P10","v":0},{"$f":"Q42+'Balance '!Q11+'Balance '!Q10","v":0},"активы, от использования которых ожидается приток экономических выгод от основной (операционной) деятельности и прочей деятельности, например, операционная прибыль + прочие прибыли / убытки = EBIT."]
["Чистые активы","Net assets (NA)",null,null,{"$f":"'Balance '!E20+'Balance '!E50-'Balance '!E78","v":0},{"$f":"'Balance '!F20+'Balance '!F50-'Balance '!F78","v":0},{"$f":"'Balance '!G20+'Balance '!G50-'Balance '!G78","v":0},{"$f":"'Balance '!H20+'Balance '!H50-'Balance '!H78","v":0},{"$f":"'Balance '!I20+'Balance '!I50-'Balance '!I78","v":0},{"$f":"'Balance '!J20+'Balance '!J50-'Balance '!J78","v":0},{"$f":"'Balance '!K20+'Balance '!K50-'Balance '!K78","v":0},{"$f":"'Balance '!L20+'Balance '!L50-'Balance '!L78","v":0},{"$f":"'Balance '!M20+'Balance '!M50-'Balance '!M78","v":0},{"$f":"'Balance '!N20+'Balance '!N50-'Balance '!N78","v":0},{"$f":"'Balance '!O20+'Balance '!O50-'Balance '!O78","v":0},{"$f":"'Balance '!P20+'Balance '!P50-'Balance '!P78","v":0},{"$f":"'Balance '!Q20+'Balance '!Q50-'Balance '!Q78","v":0}]
[]
["Анализ уровня Собственного и вложенного"]
["Собственный капитал","Equity","Equity (Capital and Reserves)",null,{"$f":"'Balance '!E64","v":0},{"$f":"'Balance '!F64","v":0},{"$f":"'Balance '!G64","v":0},{"$f":"'Balance '!H64","v":0},{"$f":"'Balance '!I64","v":0},{"$f":"'Balance '!J64","v":0},{"$f":"'Balance '!K64","v":0},{"$f":"'Balance '!L64","v":0},{"$f":"'Balance '!M64","v":0},{"$f":"'Balance '!N64","v":0},{"$f":"'Balance '!O64","v":0},{"$f":"'Balance '!P64","v":0},{"$f":"'Balance '!Q64","v":0}]
["Вложенный капитал = ЧА","Capital employed","Loans and credits + Equity",null,{"$f":"'Balance '!E74+'Balance '!E66+'Balance '!E64","v":0},{"$f":"'Balance '!F74+'Balance '!F66+'Balance '!F64","v":0},{"$f":"'Balance '!G74+'Balance '!G66+'Balance '!G64","v":0},{"$f":"'Balance '!H74+'Balance '!H66+'Balance '!H64","v":0},{"$f":"'Balance '!I74+'Balance '!I66+'Balance '!I64","v":0},{"$f":"'Balance '!J74+'Balance '!J66+'Balance '!J64","v":0},{"$f":"'Balance '!K74+'Balance '!K66+'Balance '!K64","v":0},{"$f":"'Balance '!L74+'Balance '!L66+'Balance '!L64","v":0},{"$f":"'Balance '!M74+'Balance '!M66+'Balance '!M64","v":0},{"$f":"'Balance '!N74+'Balance '!N66+'Balance '!N64","v":0},{"$f":"'Balance '!O74+'Balance '!O66+'Balance '!O64","v":0},{"$f":"'Balance '!P74+'Balance '!P66+'Balance '!P64","v":0},{"$f":"'Balance '!Q74+'Balance '!Q66+'Balance '!Q64","v":0}]
[]
["Показатели эффективности","Efficiency"]
["Рентабельность чистых операционных активов","RONOA \n(Return on Net Operating Assets)","Sales Profit / Net Operating Assets",null,{"$f":"E17/E43","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Характеризует прибыль, приносимую каждым рублем, вложенным в чистые опер. активы. «Результативность» инвестиций в основную деятельность\nЕсли RONOA > RONA, то опер. активы более эффективны, чем вся сумма чистых активов компании. Следует направлять свободные средства в операционную деятельность. Вложение средств в инвестиционную и прочую деятельность менее эффективно!\nЕсли RONA > RONОA, то опер. активы менее эффективны. Следует направлять свободные средства в не операционную деятельность, а в инвестиционную или прочую, что будет более эффективно. Но стоит задуматься\n"]
["Рентабельность чистых активов","RONA \n(Return on Net Assets)","EBIT / Net Assets ",null,{"$f":"E19/E44","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Рентабельность собственного капитала","ROE bt (Return on Equity before tax)","EBT / Equity",null,{"$f":"E20/E47","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Если ROСE > ROE bt – структура финансирования «не оптимальна». Рентабельность СК снижается за счет привлеченных финансовых обязательств. Т.е каждый привлеченный заемный рубль уменьшает рентабельность СК.\nЕсли ROE bt > ROСE – структура финансирования «оптимальна». Рентабельность СК повышается за счет привлеченных финансовых обязательств."]
["Рентабельность вложенного капитала","ROCE (Return on Capital Employed)","EBIT / Capital Employed",null,{"$f":"E19/E48","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
["Поручительство"]
["Сумма, необходимая для поручительства","Suretyship sum (possible max sum)","ОС + НМА + Запасы + ДЗ + Ден. Средства",null,{"$f":"'Balance '!E11+'Balance '!E10+'Balance '!E22+'Balance '!E30+'Balance '!E32+'Balance '!E45","v":0},{"$f":"'Balance '!F11+'Balance '!F10+'Balance '!F22+'Balance '!F30+'Balance '!F32+'Balance '!F45","v":0},{"$f":"'Balance '!G11+'Balance '!G10+'Balance '!G22+'Balance '!G30+'Balance '!G32+'Balance '!G45","v":0},{"$f":"'Balance '!H11+'Balance '!H10+'Balance '!H22+'Balance '!H30+'Balance '!H32+'Balance '!H45","v":0},{"$f":"'Balance '!I11+'Balance '!I10+'Balance '!I22+'Balance '!I30+'Balance '!I32+'Balance '!I45","v":0},{"$f":"'Balance '!J11+'Balance '!J10+'Balance '!J22+'Balance '!J30+'Balance '!J32+'Balance '!J45","v":0},{"$f":"'Balance '!K11+'Balance '!K10+'Balance '!K22+'Balance '!K30+'Balance '!K32+'Balance '!K45","v":0},{"$f":"'Balance '!L11+'Balance '!L10+'Balance '!L22+'Balance '!L30+'Balance '!L32+'Balance '!L45","v":0},{"$f":"'Balance '!M11+'Balance '!M10+'Balance '!M22+'Balance '!M30+'Balance '!M32+'Balance '!M45","v":0},{"$f":"'Balance '!N11+'Balance '!N10+'Balance '!N22+'Balance '!N30+'Balance '!N32+'Balance '!N45","v":0},{"$f":"'Balance '!O11+'Balance '!O10+'Balance '!O22+'Balance '!O30+'Balance '!O32+'Balance '!O45","v":0},{"$f":"'Balance '!P11+'Balance '!P10+'Balance '!P22+'Balance '!P30+'Balance '!P32+'Balance '!P45","v":0},{"$f":"'Balance '!Q11+'Balance '!Q10+'Balance '!Q22+'Balance '!Q30+'Balance '!Q32+'Balance '!Q45","v":0}]
["Сумма уже выданных поручительств","Suretyship sum (has already provided)"]
["Остается на возможное покрытие убытков","Availiable sum for covering debts",null,null,{"$f":"E57-E58","v":0},{"$f":"F57-F58","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Проверка достоверности  - модель Слоуна"]
["Модель Слоуна - многофакторная модель ","Sloan model","WC_ACC = (∆CA-∆Cash-(∆CL-∆CD-∆TAX)-DEP) / ATA",null,"no data","no data","no data","no data",{"$f":"(I63-I64-(I65-I66-I67)-I68)/I69","v":{"$error":"#DIV/0!"}},{"$f":"(J63-J64-(J65-J66-J67)-J68)/J69","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},"Идельальное значение <0 \nМанипуляторы - 0,026 \nНе манипуляторы - 0,012"]
["∆CA - изменение стоимости текущих активов",null,"Итого оборотные активы",null,"no data","no data","no data","no data",{"$f":"'Balance '!I50-'Balance '!E50","v":0},{"$f":"'Balance '!J50-'Balance '!F50","v":0},{"$f":"'Balance '!K50-'Balance '!G50","v":0},{"$f":"'Balance '!L50-'Balance '!H50","v":0},{"$f":"'Balance '!M50-'Balance '!I50","v":0},{"$f":"'Balance '!N50-'Balance '!J50","v":0},{"$f":"'Balance '!O50-'Balance '!K50","v":0},{"$f":"'Balance '!P50-'Balance '!L50","v":0},{"$f":"'Balance '!Q50-'Balance '!M50","v":0},"В случае подозрения на искажение отчетности необходимо принять меры 1) перевод на предоплаты 2) снижение лимита 3) доп. Контроль"]
["∆Cash - изменение суммы денежных средств и краткосрочных инвестиций",null,"Итого ден. Средства + краткосрочные вложения",null,"no data","no data","no data","no data",{"$f":"('Balance '!I40+'Balance '!I45)-('Balance '!E40+'Balance '!E45)","v":0},{"$f":"('Balance '!J40+'Balance '!J45)-('Balance '!F40+'Balance '!F45)","v":0},{"$f":"('Balance '!K40+'Balance '!K45)-('Balance '!G40+'Balance '!G45)","v":0},{"$f":"('Balance '!L40+'Balance '!L45)-('Balance '!H40+'Balance '!H45)","v":0},{"$f":"('Balance '!M40+'Balance '!M45)-('Balance '!I40+'Balance '!I45)","v":0},{"$f":"('Balance '!N40+'Balance '!N45)-('Balance '!J40+'Balance '!J45)","v":0},{"$f":"('Balance '!O40+'Balance '!O45)-('Balance '!K40+'Balance '!K45)","v":0},{"$f":"('Balance '!P40+'Balance '!P45)-('Balance '!L40+'Balance '!L45)","v":0},{"$f":"('Balance '!Q40+'Balance '!Q45)-('Balance '!M40+'Balance '!M45)","v":0}]
["∆CL -  изменение стоимости текущих обязательств",null,"Итого краткосрочные обязательства",null,"no data","no data","no data","no data",{"$f":"'Balance '!I93-'Balance '!E94","v":0},{"$f":"'Balance '!J93-'Balance '!F94","v":0},{"$f":"'Balance '!K93-'Balance '!G94","v":0},{"$f":"'Balance '!L93-'Balance '!H94","v":0},{"$f":"'Balance '!M93-'Balance '!I94","v":0},{"$f":"'Balance '!N93-'Balance '!J94","v":0},{"$f":"'Balance '!O93-'Balance '!K94","v":0},{"$f":"'Balance '!P93-'Balance '!L94","v":0},{"$f":"'Balance '!Q93-'Balance '!M94","v":0}]
["∆CD - изменение стоимости текущей части долговых обязательств (краткосрочные кредиты и займы)",null,"Итого краткосрочные кредиты и займы",null,"no data","no data","no data","no data",{"$f":"'Balance '!I74-'Balance '!E74","v":0},{"$f":"'Balance '!J74-'Balance '!F74","v":0},{"$f":"'Balance '!K74-'Balance '!G74","v":0},{"$f":"'Balance '!L74-'Balance '!H74","v":0},{"$f":"'Balance '!M74-'Balance '!I74","v":0},{"$f":"'Balance '!N74-'Balance '!J74","v":0},{"$f":"'Balance '!O74-'Balance '!K74","v":0},{"$f":"'Balance '!P74-'Balance '!L74","v":0},{"$f":"'Balance '!Q74-'Balance '!M74","v":0}]
["∆TAX - изменение суммы налога к уплате",null,"Итого задолженность по налогам и сборам (из кредиторской задолженности)",null,"no data","no data","no data","no data",{"$f":"'Balance '!I89-'Balance '!E89","v":0},{"$f":"'Balance '!J89-'Balance '!F89","v":0},{"$f":"'Balance '!K89-'Balance '!G89","v":0},{"$f":"'Balance '!L89-'Balance '!H89","v":0},{"$f":"'Balance '!M89-'Balance '!I89","v":0},{"$f":"'Balance '!N89-'Balance '!J89","v":0},{"$f":"'Balance '!O89-'Balance '!K89","v":0},{"$f":"'Balance '!P89-'Balance '!L89","v":0},{"$f":"'Balance '!Q89-'Balance '!M89","v":0}]
["DEP - начисленная амортизация",null,"Амортизация (из ОПиУ)",null,"no data","no data","no data","no data",{"$f":"'P&L report'!I17","v":0},{"$f":"'P&L report'!J17","v":0},{"$f":"'P&L report'!K17","v":0},{"$f":"'P&L report'!L17","v":0},{"$f":"'P&L report'!M17","v":0},{"$f":"'P&L report'!N17","v":0},{"$f":"'P&L report'!O17","v":0},{"$f":"'P&L report'!P17","v":0},{"$f":"'P&L report'!Q17","v":0}]
["ATA - средняя стоимость активов за период",null,"Средняя валюта баланса",null,"no data","no data","no data","no data",{"$f":"('Balance '!I51+'Balance '!E51)/2","v":0},{"$f":"('Balance '!J51+'Balance '!F51)/2","v":0},{"$f":"('Balance '!K51+'Balance '!G51)/2","v":0},{"$f":"('Balance '!L51+'Balance '!H51)/2","v":0},{"$f":"('Balance '!M51+'Balance '!I51)/2","v":0},{"$f":"('Balance '!N51+'Balance '!J51)/2","v":0},{"$f":"('Balance '!O51+'Balance '!K51)/2","v":0},{"$f":"('Balance '!P51+'Balance '!L51)/2","v":0},{"$f":"('Balance '!Q51+'Balance '!M51)/2","v":0}]
[]
["Проверка достоверности - модель Бенише",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Порог -1,78","Чем больше значение, тем выше риск искажения. Только к годовой отчетности. "]
["DRSI - темп роста длительности оборота ДЗ",null,"(ARt /REVt) / (ARt-1 / REVt-1)",null,"no data",null,null,null,{"$f":"('Balance '!I32/'P&L report'!I9)/('Balance '!E32/'P&L report'!E9)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"('Balance '!M32/'P&L report'!M9)/('Balance '!I32/'P&L report'!I9)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"('Balance '!Q32/'P&L report'!Q9)/('Balance '!M32/'P&L report'!M9)","v":{"$error":"#DIV/0!"}},"М 1,219 Н 0,995","Темп роста длительности оборота ДЗ должен оставаться примерно на одном уровне. Резкое увеличение может свидетельствовать о том, что дебиторская задолженность искусственно завышается, а уменьшение - о манипуляциях с выручкой."]
["GMI – Темп снижения роста валовой прибыли",null,"(GMt-1 /REVt-1) / (GMt / REVt)",null,"no data",null,null,null,{"$f":"(('P&L report'!E15+'P&L report'!E25)/'P&L report'!E9)/(('P&L report'!I9+'P&L report'!I25)/'P&L report'!I9)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"(('P&L report'!I15+'P&L report'!I25)/'P&L report'!I9)/(('P&L report'!M9+'P&L report'!M25)/'P&L report'!M9)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"(('P&L report'!M15+'P&L report'!M25)/'P&L report'!M9)/(('P&L report'!Q9+'P&L report'!Q25)/'P&L report'!Q9)","v":{"$error":"#DIV/0!"}},"М 1,028 Н 1,001","Темп снижения нормы валовой прибыли сравнивается с темпами роста выручки, со значениями предыдущих лет и со средними темпами по отрасли."]
["AQI – Темп роста качества активов",null,"1 – (CAt + PPEt )/ATt  /  1 – (CAt-1 + PPEt -1)/Att-1",null,"no data",null,null,null,{"$f":"(1-('Balance '!I50+'Balance '!I11)/'Balance '!I51)/(1-('Balance '!E50+'Balance '!E11)/'Balance '!E51)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"(1-('Balance '!M50+'Balance '!M11)/'Balance '!M51)/(1-('Balance '!I50+'Balance '!I11)/'Balance '!I51)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"(1-('Balance '!Q50+'Balance '!Q11)/'Balance '!Q51)/(1-('Balance '!M50+'Balance '!M11)/'Balance '!M51)","v":{"$error":"#DIV/0!"}},"М 1,000 Н 1,000","Темп роста качества активов сам по себе можно сравнить с 1. Если AQI > 1, то рост внеоборотных активов, не связанный с ростом основных средств, может свидетельствовать о необоснованной капитализации доходов."]
["SGI – Темп роста выручки",null,"REVt / REVt-1",null,"no data",null,null,null,{"$f":"'P&L report'!I9/'P&L report'!E9","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"'P&L report'!M9/'P&L report'!I9","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"'P&L report'!Q9/'P&L report'!M9","v":{"$error":"#DIV/0!"}},"М 1,34 Н 1,095"]
["DEPI – Темп снижения амортизации",null,"DEPt-1 /(DEPt-1 + PPEt-1) /  DEPt /(DEPt + PPEt)",null,"no data",null,null,null,{"$f":"('P&L report'!E17/('P&L report'!E17+'Balance '!E11))/('P&L report'!I17/'P&L report'!I17+'Balance '!I11)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"('P&L report'!I17/('P&L report'!I17+'Balance '!I11))/('P&L report'!M17/'P&L report'!M17+'Balance '!M11)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"('P&L report'!M17/('P&L report'!M17+'Balance '!M11))/('P&L report'!Q17/'P&L report'!Q17+'Balance '!Q11)","v":{"$error":"#DIV/0!"}},"М 0,977 Н 0,972","Существенное отклонение темпа снижения амортизации от 1 может свидетельствовать об искажении отчетности."]
["SGAI – Темп роста коммерческих, общих и административных расходов",null,"(SGAt /REVt) / (SGAt-1 / REVt-1)",null,"no data",null,null,null,{"$f":"(('P&L report'!I16+'P&L report'!I18)/'P&L report'!I9)/(('P&L report'!E16+'P&L report'!E18)/'P&L report'!E9)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"(('P&L report'!M16+'P&L report'!M18)/'P&L report'!M9)/(('P&L report'!I16+'P&L report'!I18)/'P&L report'!I9)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"(('P&L report'!Q16+'P&L report'!Q18)/'P&L report'!Q9)/(('P&L report'!M16+'P&L report'!M18)/'P&L report'!M9)","v":{"$error":"#DIV/0!"}},"М 1,028 Н 0,990","Существенное отклонение от 1 может свидетельствовать об искажении выручки либо расходов"]
["WC_ACC - Sloan model",null,"WC_ACC = (∆CA-∆Cash-(∆CL-∆CD-∆TAX)-DEP) / ATA",null,"no data",null,null,null,{"$f":"I62","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"M62","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"Q62","v":{"$error":"#DIV/0!"}},"М 0,026 Н 0,012"]
["LGVI – темп роста финансового рычага",null,"(LTDt + CLt ) /Att /\n(LTDt-1 + CLt-1)/Att-1",null,"no data",null,null,null,{"$f":"(('Balance '!I94+'Balance '!I66)/'Balance '!I51)/(('Balance '!E94+'Balance '!E66)/'Balance '!E51)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"(('Balance '!M94+'Balance '!M66)/'Balance '!M51)/(('Balance '!I94+'Balance '!I66)/'Balance '!I51)","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"(('Balance '!Q94+'Balance '!Q66)/'Balance '!Q51)/(('Balance '!M94+'Balance '!M66)/'Balance '!M51)","v":{"$error":"#DIV/0!"}},"М 1,035 Н 1,000"]
["Benish",null,null,null,"no data",null,null,null,{"$f":"-4.84+0.92*I72+0.528*I73+0.404*I74+0.892*I75+0.115*I76-0.172*I77+4.679*I78-0.327*I79","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"-4.84+0.92*M72+0.528*M73+0.404*M74+0.892*M75+0.115*M76-0.172*M77+4.679*M78-0.327*M79","v":{"$error":"#DIV/0!"}},null,null,null,{"$f":"-4.84+0.92*Q72+0.528*Q73+0.404*Q74+0.892*Q75+0.115*Q76-0.172*Q77+4.679*Q78-0.327*Q79","v":{"$error":"#DIV/0!"}},"<-1,78"]

{"sheet":"Ranking desciption","index":4,"n_rows":11,"n_cols":4,"rows_kept":11,"cut":false,"hidden":true,"merged":[[0,1,0,2],[1,0,4,0],[1,3,4,3],[5,0,6,0],[7,0,10,0],[8,3,10,3]]}
[null,"Risk level",null,"Insolvency level"]
["Group I",1,"No risk","The company is solvent"]
[null,2,"Minimum risk"]
[null,3,"Lower than medium risk "]
[null,4,"Close to medium risk"]
["Group II",5,"Medium risk level","Poor solvency"]
[null,6,"Greater than medium risk","Inadequate solvency"]
["Group III",7,"High risk/Major problems","Insolvent/business termination possible"]
[null,8,"Technical default/Failure to perform obligations","Bankruptcy/liquidation "]
[null,9,"Bankruptcy procedure"]
[null,10,"Liquidation"]

{"sheet":"Предоставить расшифровки","index":5,"n_rows":18,"n_cols":2,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
[null,"На дату 31.03.20 и на 31.03.2021"]
[1,"Основные средства"]
[2,"Запасы"]
[3,"Фин. Вложения"]
[4,"Дебиторская задолженность "]
[5,"Займы и кредиты долгосрочные (с детализацией по заемщикам, срокам и условиям (%)"]
[6,"Займы и кредиты краткосрочные (с детализацией по заемщикам, срокам и условиям (%)"]
[7,"Кредиторская задолженность"]
[]
[8,"Выручка"]
[9,"Себестоимость"]
[10,"Коммерческие расходы"]
[11,"Управленческие расходы"]
[12,"Прочие доходы"]
[13,"Прочие расходы"]
[]
[14,"Выданные обеспечения"]
[15,"Полученные обеспечения"]

{"sheet":"Поручитель","index":6,"n_rows":11,"n_cols":1,"rows_kept":11,"cut":false,"hidden":true,"merged":[]}
["Приложение 4.   Требования к поручителю"]
[]
["1)         Юридическое лицо, работающее не менее 2х лет "]
["(в порядке исключения и только после получения согласования по Документу делегирования полномочий возможно рассмотрение в качестве поручителя физического лица)"]
["2)         Юридическое лицо, работающее с прибылью "]
["(для физ. лица – уровень владельца бизнеса (Дилерского Центра), имеющего в собственности недвижимое и движимое"]
["3)         Сумма операционных активов (ОС + НМА + Запасы + ДЗ + Ден. средства) должна превышать сумму поручительства не менее, чем в 2 раза"]
["4)         Наличие Аудиторского заключения – как преимущество"]
["5)         Количество судебных дел, находящихся в производстве арбитражных судов и судов общей юрисдикции в отношении претендента менее 10"]
["6)         Сумма обязательств, предъявляемых к претенденту в рамках судебных производств, не превышает размер собственных активов претендента"]
["7)         Количество открытых исполнительных производств в отношении претендента менее 10"]

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[null,null,null,"EBT Profit ratio  ",{"$f":"IF('!Key Ratios'!E12>=$AA$10,1,IF('!Key Ratios'!E12>=$AB$10,2,IF('!Key Ratios'!E12>=$AC$10,3,IF('!Key Ratios'!E12>=$AD$10,4,IF('!Key Ratios'!E12>=$AE$10,5,IF('!Key Ratios'!E12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!F12>=$AA$10,1,IF('!Key Ratios'!F12>=$AB$10,2,IF('!Key Ratios'!F12>=$AC$10,3,IF('!Key Ratios'!F12>=$AD$10,4,IF('!Key Ratios'!F12>=$AE$10,5,IF('!Key Ratios'!F12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!G12>=$AA$10,1,IF('!Key Ratios'!G12>=$AB$10,2,IF('!Key Ratios'!G12>=$AC$10,3,IF('!Key Ratios'!G12>=$AD$10,4,IF('!Key Ratios'!G12>=$AE$10,5,IF('!Key Ratios'!G12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!H12>=$AA$10,1,IF('!Key Ratios'!H12>=$AB$10,2,IF('!Key Ratios'!H12>=$AC$10,3,IF('!Key Ratios'!H12>=$AD$10,4,IF('!Key Ratios'!H12>=$AE$10,5,IF('!Key Ratios'!H12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!I12>=$AA$10,1,IF('!Key Ratios'!I12>=$AB$10,2,IF('!Key Ratios'!I12>=$AC$10,3,IF('!Key Ratios'!I12>=$AD$10,4,IF('!Key Ratios'!I12>=$AE$10,5,IF('!Key Ratios'!I12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!J12>=$AA$10,1,IF('!Key Ratios'!J12>=$AB$10,2,IF('!Key Ratios'!J12>=$AC$10,3,IF('!Key Ratios'!J12>=$AD$10,4,IF('!Key Ratios'!J12>=$AE$10,5,IF('!Key Ratios'!J12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!K12>=$AA$10,1,IF('!Key Ratios'!K12>=$AB$10,2,IF('!Key Ratios'!K12>=$AC$10,3,IF('!Key Ratios'!K12>=$AD$10,4,IF('!Key Ratios'!K12>=$AE$10,5,IF('!Key Ratios'!K12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!L12>=$AA$10,1,IF('!Key Ratios'!L12>=$AB$10,2,IF('!Key Ratios'!L12>=$AC$10,3,IF('!Key Ratios'!L12>=$AD$10,4,IF('!Key Ratios'!L12>=$AE$10,5,IF('!Key Ratios'!L12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!M12>=$AA$10,1,IF('!Key Ratios'!M12>=$AB$10,2,IF('!Key Ratios'!M12>=$AC$10,3,IF('!Key Ratios'!M12>=$AD$10,4,IF('!Key Ratios'!M12>=$AE$10,5,IF('!Key Ratios'!M12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!N12>=$AA$10,1,IF('!Key Ratios'!N12>=$AB$10,2,IF('!Key Ratios'!N12>=$AC$10,3,IF('!Key Ratios'!N12>=$AD$10,4,IF('!Key Ratios'!N12>=$AE$10,5,IF('!Key Ratios'!N12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!O12>=$AA$10,1,IF('!Key Ratios'!O12>=$AB$10,2,IF('!Key Ratios'!O12>=$AC$10,3,IF('!Key Ratios'!O12>=$AD$10,4,IF('!Key Ratios'!O12>=$AE$10,5,IF('!Key Ratios'!O12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!P12>=$AA$10,1,IF('!Key Ratios'!P12>=$AB$10,2,IF('!Key Ratios'!P12>=$AC$10,3,IF('!Key Ratios'!P12>=$AD$10,4,IF('!Key Ratios'!P12>=$AE$10,5,IF('!Key Ratios'!P12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!Q12>=$AA$10,1,IF('!Key Ratios'!Q12>=$AB$10,2,IF('!Key Ratios'!Q12>=$AC$10,3,IF('!Key Ratios'!Q12>=$AD$10,4,IF('!Key Ratios'!Q12>=$AE$10,5,IF('!Key Ratios'!Q12>=$AF$10,6,7))))))","v":{"$error":"#DIV/0!"}},">3","2.25 - 3","1,5 - 2.25","0.75 - 1.5","0.25 - 0.75","(-0.5) - 0.25","<(-0.5)",0.2,null,0.03,2.2499999999999999E-2,1.4999999999999999E-2,7.4999999999999997E-3,2.5000000000000001E-3,-5.0000000000000001E-3]
[null,null,null,"Рентабельность продаж / Profitabilities of sales",{"$f":"IF('!Key Ratios'!F52>=$AA$11,1,IF('!Key Ratios'!F52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!G52>=$AA$11,1,IF('!Key Ratios'!G52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!H52>=$AA$11,1,IF('!Key Ratios'!H52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!I52>=$AA$11,1,IF('!Key Ratios'!I52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!J52>=$AA$11,1,IF('!Key Ratios'!J52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!K52>=$AA$11,1,IF('!Key Ratios'!K52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!L52>=$AA$11,1,IF('!Key Ratios'!L52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!M52>=$AA$11,1,IF('!Key Ratios'!M52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!N52>=$AA$11,1,IF('!Key Ratios'!N52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!O52>=$AA$11,1,IF('!Key Ratios'!O52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!P52>=$AA$11,1,IF('!Key Ratios'!P52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!Q52>=$AA$11,1,IF('!Key Ratios'!Q52>=$AB$11,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!#REF!>=$AA$11,1,IF('!Key Ratios'!#REF!>=$AB$11,2,3))","v":{"$error":"#REF!"}},"0,05 и выше /  and higher","менее 0,05","нерентаб. / unprofitable ",null,null,null,null,0.15,null,0.05,0]
[null,null,null,"Рентабельность основной деятельности / Profitability of principal activity",{"$f":"IF('!Key Ratios'!F54>=$AA$12,1,IF('!Key Ratios'!F54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!G54>=$AA$12,1,IF('!Key Ratios'!G54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!H54>=$AA$12,1,IF('!Key Ratios'!H54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!I54>=$AA$12,1,IF('!Key Ratios'!I54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!J54>=$AA$12,1,IF('!Key Ratios'!J54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!K54>=$AA$12,1,IF('!Key Ratios'!K54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!L54>=$AA$12,1,IF('!Key Ratios'!L54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!M54>=$AA$12,1,IF('!Key Ratios'!M54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!N54>=$AA$12,1,IF('!Key Ratios'!N54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!O54>=$AA$12,1,IF('!Key Ratios'!O54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!P54>=$AA$12,1,IF('!Key Ratios'!P54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!Q54>=$AA$12,1,IF('!Key Ratios'!Q54>=$AB$12,2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!#REF!>=$AA$12,1,IF('!Key Ratios'!#REF!>=$AB$12,2,3))","v":{"$error":"#REF!"}},"0,02 и выше /  and higher","менее 0,02","нерентаб. / unprofitable ",null,null,null,null,0.1,null,0.02,0]
[null,null,null,"Расчет суммы баллов / Calculation of total score",{"$f":"(E7*0.4+E8*0.2+E9*0.2+E10*0.2)","v":{"$error":"#DIV/0!"}},{"$f":"(F7*0.4+F8*0.2+F9*0.2+F10*0.2)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,null,null,null,null,null,null,{"$f":"SUM(Y7:Y10)","v":1}]
[]
[null,null,null,"Debt/ EBITDA",{"$f":"IF('!Key Ratios'!E22>=$AF$15,7,IF('!Key Ratios'!E18<0,7,IF('!Key Ratios'!E22>=$AE$15,6,IF('!Key Ratios'!E22>=$AD$15,5,IF('!Key Ratios'!E22>=$AC$15,4,IF('!Key Ratios'!E22>=$AB$15,3,IF('!Key Ratios'!E22>$AA$15,2,1)))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!F22>=$AF$15,7,IF('!Key Ratios'!F18<0,7,IF('!Key Ratios'!F22>=$AE$15,6,IF('!Key Ratios'!F22>=$AD$15,5,IF('!Key Ratios'!F22>=$AC$15,4,IF('!Key Ratios'!F22>=$AB$15,3,IF('!Key Ratios'!F22>$AA$15,2,1)))))))","v":7},{"$f":"IF('!Key Ratios'!G22>=$AF$15,7,IF('!Key Ratios'!G18<0,7,IF('!Key Ratios'!G22>=$AE$15,6,IF('!Key Ratios'!G22>=$AD$15,5,IF('!Key Ratios'!G22>=$AC$15,4,IF('!Key Ratios'!G22>=$AB$15,3,IF('!Key Ratios'!G22>$AA$15,2,1)))))))","v":7},{"$f":"IF('!Key Ratios'!H22>=$AF$15,7,IF('!Key Ratios'!H18<0,7,IF('!Key Ratios'!H22>=$AE$15,6,IF('!Key Ratios'!H22>=$AD$15,5,IF('!Key Ratios'!H22>=$AC$15,4,IF('!Key Ratios'!H22>=$AB$15,3,IF('!Key Ratios'!H22>$AA$15,2,1)))))))","v":7},{"$f":"IF('!Key Ratios'!I22>=$AF$15,7,IF('!Key Ratios'!I18<0,7,IF('!Key Ratios'!I22>=$AE$15,6,IF('!Key Ratios'!I22>=$AD$15,5,IF('!Key Ratios'!I22>=$AC$15,4,IF('!Key Ratios'!I22>=$AB$15,3,IF('!Key Ratios'!I22>$AA$15,2,1)))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!J22>=$AF$15,7,IF('!Key Ratios'!J18<0,7,IF('!Key Ratios'!J22>=$AE$15,6,IF('!Key Ratios'!J22>=$AD$15,5,IF('!Key Ratios'!J22>=$AC$15,4,IF('!Key Ratios'!J22>=$AB$15,3,IF('!Key Ratios'!J22>$AA$15,2,1)))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!K22>=$AF$15,7,IF('!Key Ratios'!K18<0,7,IF('!Key Ratios'!K22>=$AE$15,6,IF('!Key Ratios'!K22>=$AD$15,5,IF('!Key Ratios'!K22>=$AC$15,4,IF('!Key Ratios'!K22>=$AB$15,3,IF('!Key Ratios'!K22>$AA$15,2,1)))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!L22>=$AF$15,7,IF('!Key Ratios'!L18<0,7,IF('!Key Ratios'!L22>=$AE$15,6,IF('!Key Ratios'!L22>=$AD$15,5,IF('!Key Ratios'!L22>=$AC$15,4,IF('!Key Ratios'!L22>=$AB$15,3,IF('!Key Ratios'!L22>$AA$15,2,1)))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!M22>=$AF$15,7,IF('!Key Ratios'!M18<0,7,IF('!Key Ratios'!M22>=$AE$15,6,IF('!Key Ratios'!M22>=$AD$15,5,IF('!Key Ratios'!M22>=$AC$15,4,IF('!Key Ratios'!M22>=$AB$15,3,IF('!Key Ratios'!M22>$AA$15,2,1)))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!N22>=$AF$15,7,IF('!Key Ratios'!N18<0,7,IF('!Key Ratios'!N22>=$AE$15,6,IF('!Key Ratios'!N22>=$AD$15,5,IF('!Key Ratios'!N22>=$AC$15,4,IF('!Key Ratios'!N22>=$AB$15,3,IF('!Key Ratios'!N22>$AA$15,2,1)))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!O22>=$AF$15,7,IF('!Key Ratios'!O18<0,7,IF('!Key Ratios'!O22>=$AE$15,6,IF('!Key Ratios'!O22>=$AD$15,5,IF('!Key Ratios'!O22>=$AC$15,4,IF('!Key Ratios'!O22>=$AB$15,3,IF('!Key Ratios'!O22>$AA$15,2,1)))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!P22>=$AF$15,7,IF('!Key Ratios'!P18<0,7,IF('!Key Ratios'!P22>=$AE$15,6,IF('!Key Ratios'!P22>=$AD$15,5,IF('!Key Ratios'!P22>=$AC$15,4,IF('!Key Ratios'!P22>=$AB$15,3,IF('!Key Ratios'!P22>$AA$15,2,1)))))))","v":{"$error":"#DIV/0!"}},{"$f":"IF('!Key Ratios'!Q22>=$AF$15,7,IF('!Key Ratios'!Q18<0,7,IF('!Key Ratios'!Q22>=$AE$15,6,IF('!Key Ratios'!Q22>=$AD$15,5,IF('!Key Ratios'!Q22>=$AC$15,4,IF('!Key Ratios'!Q22>=$AB$15,3,IF('!Key Ratios'!Q22>$AA$15,2,1)))))))","v":{"$error":"#DIV/0!"}},"0-0,5","0,5-1,0","1,0-1,5","1,5-2,0","2,0-2,5","2,5-3,0",">3,0",null,null,0.5,1,1.5,2,2.5,3]
[]
[]
[]
[null,null,null,"Скорректированый интегральный показатель / Corrected integral/cumulative  indicator (см данные листа корректировок)",null,null,{"$f":"G13+#REF!","v":{"$error":"#DIV/0!"}},{"$f":"H13+#REF!","v":{"$error":"#DIV/0!"}},{"$f":"I13+#REF!","v":{"$error":"#DIV/0!"}},{"$f":"J13+#REF!","v":{"$error":"#DIV/0!"}},{"$f":"K13+#REF!","v":{"$error":"#DIV/0!"}},{"$f":"L13+#REF!","v":{"$error":"#DIV/0!"}},{"$f":"M13+#REF!","v":{"$error":"#DIV/0!"}},{"$f":"N13+#REF!","v":{"$error":"#DIV/0!"}}]
[]
[null,null,null,null,null,null,{"$f":"'Balance '!H8","v":"2019-09-30"},{"$f":"'Balance '!I8","v":"2019-12-31"},{"$f":"'Balance '!J8","v":"2020-03-31"},{"$f":"'Balance '!K8","v":"2020-06-30"},{"$f":"'Balance '!L8","v":"2020-09-30"},{"$f":"'Balance '!M8","v":"2020-12-31"},{"$f":"'Balance '!O8","v":"2021-06-30"},{"$f":"'Balance '!P8","v":"2021-09-30"}]
[null,null,null,"Класс кредитоспособности с учетом корректировок ",null,null,{"$f":"IF(G19<=1.25,\"1\",IF(G19<=2.35,\"2\",\"3\"))","v":{"$error":"#DIV/0!"}},{"$f":"IF(H19<=1.25,\"1\",IF(H19<=2.35,\"2\",\"3\"))","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,"Финансовое положение",null,null,{"$f":"IF(VALUE(G22)=1,\"хорошее\",IF(VALUE(G22)=2,\"среднее\",\"плохое\"))","v":{"$error":"#DIV/0!"}},{"$f":"IF(VALUE(H22)=1,\"хорошее\",IF(VALUE(H22)=2,\"среднее\",\"плохое\"))","v":{"$error":"#DIV/0!"}},{"$f":"IF(VALUE(I22)=1,\"хорошее\",IF(VALUE(I22)=2,\"среднее\",\"плохое\"))","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,null,{"$f":"IF(H23=\"хорошее\",1,IF(H23=\"среднее\",2,3))","v":{"$error":"#DIV/0!"}},{"$f":"IF(I23=\"хорошее\",1,IF(I23=\"среднее\",2,3))","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
[null,null,null,"Качество обслуживания долга заемщиком (выберите нужное)"]
[null,null,null,null,null,null,{"$f":"'Balance '!H8","v":"2019-09-30"},{"$f":"'Balance '!I8","v":"2019-12-31"},{"$f":"'Balance '!J8","v":"2020-03-31"},{"$f":"'Balance '!K8","v":"2020-06-30"},{"$f":"'Balance '!L8","v":"2020-09-30"},{"$f":"'Balance '!M8","v":"2020-12-31"},{"$f":"'Balance '!O8","v":"2021-06-30"},{"$f":"'Balance '!P8","v":"2021-09-30"}]
[null,null,null,"Хорошее качество ",null,null,false,false,false,false,false,false,false,false]
[null,null,null,"Среднее качество",null,null,false,false,false,false,false,false,false,false]
[null,null,null,"Неудовлетворительное качество",null,null,false,false,false,false,false,false,false,false]
[null,null,null,null,null,null,{"$f":"IF(COUNTIF(G28:G30,TRUE)>1,\"Нужно выбрать 1 показатель\",\" \")","v":" "},{"$f":"IF(COUNTIF(H28:H30,TRUE)>1,\"Нужно выбрать 1 показатель\",\" \")","v":" "}," "," "," "," "," "," "]
[]
[null,null,null,"Категория качества ссуд юридического лица, не включенного в портфель однородных ссуд, с учетом финансового положения заемщика и качества обслуживания им долга, и размер расчетного резерва (в процентах от суммы основного долга по ссуде)"]
[null,null,null,null,null,null,{"$f":"'Balance '!H8","v":"2019-09-30"},{"$f":"'Balance '!I8","v":"2019-12-31"},{"$f":"'Balance '!J8","v":"2020-03-31"},{"$f":"'Balance '!K8","v":"2020-06-30"},{"$f":"'Balance '!L8","v":"2020-09-30"},{"$f":"'Balance '!M8","v":"2020-12-31"},{"$f":"'Balance '!O8","v":"2021-06-30"},{"$f":"'Balance '!P8","v":"2021-09-30"}]
[null,null,null,"Категория качества ссуды",null,null,"-",{"$f":"IF(H28=TRUE,VALUE(H24),IF(H29=TRUE,VALUE(H24)+1,IF(H30=TRUE,VALUE(H24)+2,IF(VALUE(H24)=1,1,IF(VALUE(H24)=2,3,5)))))","v":{"$error":"#DIV/0!"}},{"$f":"IF(I28=TRUE,VALUE(I24),IF(I29=TRUE,VALUE(I24)+1,IF(I30=TRUE,VALUE(I24)+2,IF(VALUE(I24)=1,1,IF(VALUE(I24)=2,3,5)))))","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,"Размер резерва по ссуде (%)",null,null,"-",{"$f":"IF(VALUE(H35)=1,\"0%\",IF(VALUE(H35)=2,\"1%-20%\",IF(VALUE(H35)=3,\"21%-50%\",IF(VALUE(H35)=4,\"51%-100%\",\"100%\"))))","v":{"$error":"#DIV/0!"}},{"$f":"IF(VALUE(I35)=1,\"0%\",IF(VALUE(I35)=2,\"1%-20%\",IF(VALUE(I35)=3,\"21%-50%\",IF(VALUE(I35)=4,\"51%-100%\",\"100%\"))))","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]