In accordance with the Order of the President of the Russian Federation, the Ministry of Economic Development has formed a Register of socially oriented non-profit organizations receiving additional support measures (hereinafter “the Register”).

The Register includes organizations that from 01.01.2017 were:

• recipients of subsidies and grants under the programs of executive bodies of all levels;
• recipients of grants of the President of the Russian Federation;
• providers of social services and services of public utility.

The Register is made up of information provided by executive authorities, the Ministry of Justice, and the Presidential Grants Fund.

The following support measures are provided for organizations included in the Register:

• subsidized concessional lending to pay part of wages to employees in accordance with the Decree of the Government of the Russian Federation of May 16, 2020 No. 696;
• 6-month increase in the deadlines for paying insurance premiums to state extra-budgetary funds, taxes and advance payments of taxes, excluding VAT, in accordance with the Decree of the Government of the Russian Federation of 05.15.2020 No. 685;
• exemption from taxes and advance payments on them, income tax levies - regarding monthly advance payments payable in the 2nd quarter of 2020;
• extension of tax incentives for legal entities participating in charitable assistance to organizations included in the register.

For example, when determining the tax base for income tax, legal entities that donated property or cash to non-profit organizations will be able to include these operations in non-operating expenses.

Information in the register is verified with the data of the Federal Tax Service.

Subscribers of the Information and Analytical system Globas can check for counterparties in the Register of socially oriented non-profit organizations using the “Lists we recommend”. Currently, the Register contains over 24 thousand entries.

Information agency Credinform represents a ranking of the largest Russian companies of the financial market. The largest holding companies, investment funds, pawn shops, micro financial organizations and other companies (TOP-10) in terms of annual revenue were selected for the ranking according to the latest accounting periods in the Statistical Register (2017 – 2019) were selected for the ranking. Then they were range by the net profit ratio (Table 1). The analysis was based on the data from the Information and Analytical system Globas.

Net profit ratio (%) is a relation of net profit (loss) to sales revenue. It is an indicator of the level of sales revenue.

There is no standard value for this ratio. It is recommended to compare companies of the same industry, or change in the ratio of the specific company. Negative value of the ratio is indicative of the net loss, and the high one means the efficiency of the company.

For the most complete and objective view of the financial condition of the enterprise, it is necessary to pay attention to the complex of indicators and financial ratios of the company.

Table 1. Net profit, revenue, net profit ratio, solvency index Globas of the largest Russian companies of the financial market (TOP-10)

Name, INN, region	Revenue, billion RUB		Net profit (loss), billion RUB		Net profit ratio, %		Solvency index Globas
	2018	2019	2018	2019	2018	2019
1	2	3	4	5	6	7	8
JSC RN HOLDING INN 7225004092 Moscow, in process of reorganization by spin-off simultaneously with the acquisition since 04.03.2020	30,06	326,33	51,73	351,85	300,75	172,10	305 Adequate
LLC RN-RAZVEDKA I DOBYCHA INN 2322026840 Moscow, in process of reorganization in the form of acquisition simultaneously with the spinning-off since 03.03.2020	8,84	104,37	7,38	104,76	13,88	83,51	215 Strong
JSC STATE TRANSPORT LEASING COMPANY INN 7720261827 Yamal-Nenets autonomous district	39,06	162,62	2,01	2,80	21,88	5,16	247 Strong
JSC RUSSIAN ALUMINUM INN 7709329253 Moscow	279,47	320,23	6,02	1,49	5,07	2,15	273 Medium
LLC REGION FINANCIAL SERVICES INN 7706444025 Moscow	107,48	113,43	1,73	0,96	0,22	1,60	261 Medium
JSC TREND INN 7708729065 Moscow	461,73	255,68	4,18	4,29	0,63	0,90	243 Strong
LLC LOGOS INN 7723849543 Moscow	292,00	163,78	1,42	5,64	0,27	0,49	260 Medium
LLC OSTC - ATON INN 7701375466 Moscow	266,78	276,48	0,22	0,14	0,08	0,08	213 Strong
LLC KIT FINANCE TRADE INN 7840471255 Saint Petersburg	325,90	147,83	-0,16	-0,21	0,08	-0,05	368 Adequate
JSC PIPE METALLURGICAL COMPANY INN 7710373095 Moscow	211,17	229,99	-2,58	14,35	5,25	-1,22	257 Medium
Average value for TOP-10	202,25	210,07	7,19	48,61	34,81	26,47
Industry average value	0,22	0,22	0,01	0,06	2,81	25,54

growth of indicator to the previous period, decrease of indicator to the previous period

The average indicator of the net profit ratio is above the standard value. Indicators of five companies are increased in 2019.

Picture 1. Net profit ratio and revenue of the largest Russian companies of the financial market (TOP-10)

Over the past 10 years, the industry average values of the net profit ratio have a trend to increase (Picture 2).

Picture 2. Change in the industry average values of the net profit ratio of the largest Russian companies of the financial market in 2010 - 2019