Scoring
advertisement
THE REPUBLIC OF SERBIA THE BUSINESS REGISTERS AGENCY REGISTER OF FINANCIAL STATEMENTS As per request of _________________________no.______ dated___________, Serbian Business Registers Agency - Register of Financial Statements issues SCORING ____________________ (Grade on Solvency / Status Mark) ___________________________ (Abbreviated Business Name of the Enterprise) Scoring is determined based on data from financial statements for the period from year ___ to ___. The legal representative, the managing authority, the supervisory body of the enterprise in accordance with the law and the person responsible for bookkeeping and preparation of financial statements are responsible for true and fair presentation of financial position and performance of business of enterprise. The Business Registers Agency is responsible for identity with original data and for the consistent implementation of the Methodology for specifying data on solvency of enterprises, cooperatives, institutes and entrepreneurs and providing grades on solvency of enterprises. User is not allowed to announce the issued document in its’ original form, unless the document refers to that user. The record of issued scorings with the period of its’ validity can be found on the Web site of the SBRA www.apr.gov.rs Document is valid without the seal and the signature SCORING ______________________________ (Abbreviated business name of the enterprise) Scoring of enterprise – total grade for the period from year* ___ to ___ ____________________ Average scoring 1 _______ Positional scoring 2 _ ______ Referential scoring 3 _______ Field of activity scoring - ____________________________ ____________________ Sector scoring - ____________________________ ____________________ Review of annual scorings Year. - Scoring of enterprise Year. - Year. - Year. - Field of activity scoring Year. - Sector scoring Grade on solvency: grades Excellent solvency Very good solvency Good solvency Acceptable solvency Very weak solvency points А А 451-500 B+ B B B C+ C C CD+ D D D- 21-450 386-420 351-385 321-350 286-320 251-285 221-250 186- 20 151-185 Е Е 100-150 Status marks: Ps Pl Tn Psp N Mp Md 1 2 3 Bankruptcy proceeding instituted Liquidation proceeding instituted Permanent non-liquidity Status change Newly founded enterprise No data Lack of sufficient data Scoring is based on average values in the field of activity Scoring is based on positional values in the field of activity Scoring is based on the referential values of indicators Scoring: ___________ Period: from year ___ to ___ Basic status data Business name Head office Territory Basic identification number Tax identification number Date of incorporation Predominant activity: Activity code Field of activity Sector Size* ___ ___ Number of enterprises** on _________ in sector in field of activity in territory ___in the field of activity_____ * size of enterprise for the last reporting year and the next year ** Number of enterprises covered by the preliminary total processing of data for statistical and other purposes for the year 2014 Basic financial and other data - in 000 of dinars Year* Position - Operating assets Equity Operating income Net financial result Number of employees - - - - Scoring: ___________ Period: from year ___ to ___ Financial indicators Indicator name 1. Current Ratio 2. Quick Ratio (Acid Test) 3. Cash Ratio 4. Debt to Cash Flow 5. Days Sales Outstanding (number of days) 6. Days Inventory Outstanding (number of days) 7. Days Payables Outstanding (number of days) 8. Equity Ratio 9. Debt to Equity Ratio 10. Equity to Permanent Assets Ratio 11. Equity and Long-term Debt to Permanent Assets Ratio 12. Net Working Capital to Inventories 13. Interest Coverage Ratio 14. Operating Profit Margin 15. Net Profit Margin 16. Return on Equity (ROE) after Tax 17. Return on Assets (ROA) after Tax 18. Financial Leverage Effect 19. Depreciation Expenses to Sales Ratio - percentage is shown in one decimal numbernumbers number - ratios are shown in two decimal Level** ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. ind. f. a. * ind. – individual indicator; f.a. – indicator of the field of activity average n/a - ratio is meaningless in calculation Year* - - - - - Scoring: ___________ Period: from year ___ to ___ Non-liquidity Data Last 12 months Data name - - - - - - - - - - - - Number of days of non-liquidity, by month Number of days of non-liquidity in the current month The longest continuous non-liquidity within last 12 months preceding the month in which the Scoring is issued, and for the current month up to a day that precedes the day of Scoring issuance Non-liquidity as of the day that precedes that of Scoring making Liquid/Non-Liquid Blocked amount of the day that precedes that of Scoring making Source of data: NBS – Debt enforcement department Data on the prohibition of funds disposal on bank accounts Data name No prohibition on funds disposal / Issued decision of the prohibition of funds disposal Date Source of data: NBS – Debt enforcement department Other important information Position in the field of activity Position in the field of activity ___ - Category All enterprises ______________________________ * Enterprises of the same size Enterprises in territory ___________area Operating assets Equity Operating income Net financial result Number of employees * Position in the field of activity is determined by the preliminary total processing of data for statistical and other purposes for the year 2014 Scoring: ___________ Period: from year ___ to ___ Z- Score Year* Altman`s function probability of bankruptcy probability of bankruptcy - ″grey″ zone of indefinition 1,81 - - - - small probability of bankruptcy 3,00 Other data on the financial statements and audit No. Year* - - - - - - Data on financial statements and auditing The company that performed the audit of financial statements * Data on financial statement audit for the last three years; Source of data: Serbian Business Registers Agency – Register of Financial Statements
