Amendments were made by the Federal Law as of October 16, 2019 №336-FL, aiming at improvement of state regulation of organizing children`s recreation and health improvement to the following legislative acts of Russia:

• the Federal Law as of November 24, 1996 №132-FL «On the Basics of Tourist Activity in the Russian Federation»;
• the Federal Law as of July 24, 1998 №124-FL «On basic guarantees of the rights of the child in the Russian Federation»;
• the Federal Law as of October 6, 1999 №184-FL «On basic principles of organization of legislative (representative) and executive bodies of state power of the subjects of the Russian Federation».

Amendments taken to the legislation obligate legal entities and individual entrepreneurs (IE), providing services on organizing children`s recreation and health improvement to present data necessary for entering to special registers till May 1, 2020.

The following information should be included:

• provided services on organizing children`s recreation and health improvement, including services on accommodation and meals;
• dates of putting into operation objects, used by the stationary organizations;
• reports of compliance to sanitary-epidemiological requirements and issuing dates;
• results of inspections made by supervising authorities in current and previous year;
• availability of services for disabled children and those with limited health capacity.

Entities and IE that were not entered to the Register, will be deprived from the right to provide services on organizing children`s recreation and health improvement since June 1, 2020.

Maintenance of Registers of organizing children`s recreation and health improvement is entrusted on the authorized bodies of executive power of the subjects of the Russian Federation.

The Federal Service for Supervision of Consumer Protection and Welfare (Rospotrebnadzor) provides to the Unified intergovernmental information and statistics system the following data on amount of child and adolescent summer sanitary institutions in Russia (Picture 1):

Picture 1. Amount of child and adolescent summer sanitary institutions in Russia in 2009 – 2018 (units)

According to the Information and Analytical system Globas currently in Russia there are more than 1200 active legal entities with the name «children's health camp». Full information about the above-mentioned companies and their activities is available for the subscribers of Globas.

Information agency Credinform represents the ranking of the largest Russian wholesalers of alcoholic beverages. Companies with the largest volume of annual revenue (TOP-10), specializing in the wholesale of alcoholic beverages, were selected for the ranking, according to the data from the Statistical Register for the latest available periods (for 2016 - 2018). Then they were ranked by the net profit ratio (Table 1). The analysis was made on the basis of the data of the Information and Analytical system Globas.

The net profit ratio (%) is calculated as the relation of net profit (loss) to sales revenue and characterizes the level of sales profit.

A normative value for the indicator is not specified. For comparison the enterprises of one industry are recommended, or the dynamics of the ratio for a particular company. A negative value of the indicator points to a net loss. A high value of the indicator points to the efficient operation of an enterprise.

The experts of the Information agency Credinform, taking into account the actual situation both in the economy as a whole and in the sectors, have developed and implemented in the Information and Analytical system Globas the calculation of practical values of financial ratios that can be recognized as normal for a particular industry. For wholesalers of alcoholic beverages the practical value of the net profit ratio were from 0,70% in 2018.

For getting of the most comprehensive and fair picture of the financial standing of an enterprise it is necessary to pay attention to all combination of indicators and financial ratios.

Table 1.Net profit, revenue, net profit ratio, solvency index Globas of the largest wholesalers of alcoholic beverages (TOP-10)

Name, INN, region	Revenue, billion RUB		Net profit (loss), billion RUB		Net profit ratio, %		Solvency index Globas
	2017	2018	2017	2018	2017	2018
1	2	3	4	5	6	7	8
P.R.ROUSS NJSC INN 7729104184 Moscow	17413,95	18344,66	1108,38	517,17	6,36	2,82	214 Strong
KOMPANIYA SIMPL LLC INN 7711078582 Moscow	10663,69	12227,83	410,14	308,25	3,85	2,52	189 High
ORBITA LLC INN 7449096660 Chelyabinsk region in process of reorganization in the form of acquisition of other legal entities, 13.08.2019	13847,88	36861,07	565,77	511,14	4,09	1,39	242 Strong
ALCOHOL SIBERIAN GROUP LLC INN 5506207263 Omsk region	15108,11	20046,34	-723,67	247,55	-4,79	1,23	277 Medium
LUDING LLC INN 7730107662 Moscow	14775,01	15725,57	117,96	146,11	0,80	0,93	164 Superior
NJSC WITH 100% FOREIGN INVESTMENTS ROUST INCORPORATED INN 7703058663 Saint-Petersburg	17375,41	19906,47	13,34	135,92	0,08	0,68	200 Strong
LUDING-TRADE LLC INN 7705444495 Moscow	9670,79	9107,44	0,00	49,76	0,00	0,55	192 High
TRADING HOUSE ALVISA LLC INN 7730614662 Moscow region	7311,21	9384,76	86,24	48,61	1,18	0,52	229 Strong
TRADING HOUSE RUSSIAN ALCOHOL - MOSCOW LLC INN 7716679026 Moscow	24211,47	35186,54	-143,42	85,13	-0,59	0,24	273 Medium
ROUST RUSSIA NJSC INN 7705492717 Moscow	35983,89	51061,70	-1603,70	-1529,88	-4,46	-3,00	298 Medium
Total by TOP-10 companies	166361,41	227852,37	-168,96	519,76
Avearge value by TOP-10 companies	16636,14	22785,24	-16,90	51,98	0,65	0,79
Industry average value	332,64	356,17	0,90	2,51	0,27	0,70

improvement of the indicator to the previous period, slowdown in the indicator to the previous period.

The average value of the net profit ratio of TOP-10 enterprises in 2018 is above industry average and practical values. Six companies improved the results in 2018.

Picture 1. Net profit ratio and revenue of the largest wholesalers of alcoholic beverages (TOP-10)

The industry average indicators of the net profit ratio have a downward trend over the course of 10 years (Picture 2).

Picture 2. Change in the industry average values of the net profit ratio of wholesalers of alcoholic beverages in 2009 – 2018