In order to create the Unified register of small and medium-sized supported enterprises, the Federal law of August 2, 2019 No. 279-FL amended the Law "On development of small and medium-sized enterprises in the Russian Federation".

The register will contain information on small businesses that have been supported by organizations vested with the appropriate authority. Among such organizations are bodies of the federal executive authorities and constituent entities of the Russian Federation, local self-government bodies, the Corporation for the development of small and medium enterprises and its structures. In addition, the Unified register will contain data on the support provided, on violations of the provision and conditions of support, and on the misuse of funds.

The creation and maintenance of the Register is entrusted to the Federal tax service of the Russian Federation, where organizations authorized to provide support will send the necessary information in electronic format up to the 5th day of the month following the month when decisions were made to start or stop support, or facts of violations were revealed. Information from the Unified register will be posted on the website of the Federal tax service of RF on the 15th day of each month and be available to everyone. The first placement is scheduled for December 20, 2020.

The register of SMEs that receive support from the Corporation for the development of small and medium enterprises currently contains information on over 11,7 thousand recipient entities since 2017.

The register of small and medium-sized enterprises receiving support from the Government of Moscow contains over 158 thousand records on recipients.

As of September 10, 2019, the Unified register of small and medium-sized enterprises of the Federal tax service of RF contains information on 5 813 278 entities. At the same time, according to the Information and Analytical System Globas, there are almost 213 thousand small business entities receiving support. Information on these organizations and individual entrepreneurs is fully available to subscribers of the System.

Information agency Credinform presents ranking of the largest batteries manufacturers. Enterprises with the largest volume of annual revenue (TOP-10) were selected for the analysis, according to the data from the Statistical Register for the latest available periods (for 2016-2018). Then they were ranked by decrease in working capital to current assets ratio (Table 1). The analysis was made on the basis of the data of the Information and Analytical system Globas.

Working capital to current assets ratio (x) is calculated as diminution of equity and net assets to working assets. Indicator shows ability of an enterprise to finance current activcities by means of own working funds. Recommended value of the ratio is > 0,1.

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, working capital to current assets ratio, solvency index Globas of the largest manufacturers of batteries (TOP-10)

Name, INN, region	Revenue, billion RUB		Net profit (loss), billion RUB		Working capital to current assets ratio (x), > 0,1		Solvency index Globas
	2017	2018	2017	2018	2017	2018
1	2	3	4	5	6	7	8
LLC ANIKS INN 7703671051 Moscow	212	1280	17	111	0,12	0,97	262 Medium
JSC MPKF ALKOR INN 7204015103 Tyumen region	1862	1601	294	184	0,89	0,92	231 Strong
JSC TYUMEN BATTERY FACTORY INN 7204001630 Tyumen region	3980	4137	361	147	0,75	0,82	182 High
LLC KAZ INN 4632167682 Kursk region	896	1373	48	112	0,14	0,45	211 Strong
JSC ELEKTROTYAGA INN 7805230257 Saint Petersburg	1354	1591	94	151	0,56	0,33	170 Superior
JSC ENERGIYA INN 4821000142 Lipetsk region	1839	2534	298	450	0,23	0,28	169 Superior
JSC ELEKTROTYAGA INN 7805020789 Saint Petersburg	2900	3000	310	157	0,44	0,27	193 High
JSC AKOM INN 6345011371 Samara region	4618	5610	272	209	0,08	0,17	233 Strong
LLC RAZ TANGSTOUN INN 2313019123 Ryazan region	1823	2242	68	-22	0,17	0,13	269 Medium
ISTOK+ LIMITED COMPANY INN 4632161433 Kursk region	3754	4768	84	6	-0,10	-0,07	262 Medium
Total for TOP-10 companies	23237	28136	1846	1514
Average value for TOP-10 companies	2324	2814	185	151	0,33	0,43
Average industrial value	374	381	-3	9	0,00	0,00

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

Average value of the working capital to current assets ratio of the TOP-10 group is higher than average industrial value of 2018. Seven companies have improved their results in 2018.

Picture 1. Working capital to current assets ratio and revenue of the largest manufacturers of batteries (TOP-10)

Over a ten-year period average industrial values of the working capital to current assets ratio had decreasing tendency. (Picture 2).

Picture 2. Change in the average industrial values of the working capital to current assets ratio of manufacturers of batteries in 2009 – 2018