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.
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.
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.
|Name, INN, region||Revenue, billion RUB||Net profit (loss), billion RUB||Net profit ratio, %||Solvency index Globas|
INN 7729104184 Moscow
|KOMPANIYA SIMPL LLC
INN 7711078582 Moscow
INN 7449096660 Chelyabinsk region
in process of reorganization in the form of acquisition of other legal entities, 13.08.2019
|ALCOHOL SIBERIAN GROUP LLC
INN 5506207263 Omsk region
INN 7730107662 Moscow
|NJSC WITH 100% FOREIGN INVESTMENTS ROUST INCORPORATED
INN 7703058663 Saint-Petersburg
INN 7705444495 Moscow
|TRADING HOUSE ALVISA LLC
INN 7730614662 Moscow region
|TRADING HOUSE RUSSIAN ALCOHOL - MOSCOW LLC
INN 7716679026 Moscow
|ROUST RUSSIA NJSC
INN 7705492717 Moscow
|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.
The industry average indicators of the net profit ratio have a downward trend over the course of 10 years (Picture 2).