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Thus, only the complex analysis of several indicators (especially if to compare them for a row of years with indicators of other enterprises close to given on character of production and the applied technologies) can indicate negative tendencies and possible deterioration of position of the enterprise in due time.

The most generalizing indicator of solvency is the coefficient of the current liquidity which shows, what part of short-term obligations of the enterprise can be extinguished if to mobilize all current assets. This indicator was considered earlier therefore we will pass to other coefficients.

Coefficient of maneuverability of the functional capital — a share of stocks and expenses in the functional capital, i.e. in that part of current assets which remains free for payment of operating costs of the enterprise after repayment of short-term obligations. The functional capital pays off as a difference between the current assets and short-term obligations.

— The coefficient of financial dependence pays off or as size, the return to autonomy coefficient, or as a difference between unit and coefficient of an autonomy (i.e. as a share of borrowed funds in assets).

Coefficient of fast liquidity — a kind of coefficient of liquidity when in numerator to the account only money is accepted, and inventory holdings are excluded. It is caused by that money which can be helped out in case of the compelled realization of production stocks, be significantly lower than expenses on their acquisition.

In financial statements there is a number of articles which are directly indicating trouble of an economic situation of the enterprise. They can be subdivided into two groups: testify to the extremely unsatisfactory work of the enterprise in the reporting period and the bad financial position which developed as a result of it; testify to certain shortcomings of work of the enterprise.

This indicator finds application in economically developed countries. The this indicator is higher and is closer to 1, the worse as the share of the capital deadened in stocks as a part of own current assets is more.

Profitability of an action — the dividend relation to the market value of an action. In the companies expanding the activity by reinvestment of considerable part of net profit, value of this indicator is rather small. This indicator characterizes income level on the capital invested in stocks of the enterprise. In it its direct effect, but is still indirect (the income or a loss), expressed in change of a market value of the stock.

The documents of official accounting reports considered above contain sufficient initial information, analyzing which it is possible to receive idea of durability of a financial position of the enterprise and to find symptoms of economic complications in its activity.