The Federal Law №405-FZ dated 02.12.2019 amended the Administrative Offenses Code of the RF (AOС).

In particular, a new norm has been introduced that establishes the administrative liability of operators for violations of their duties in collecting of personal data, including via the Internet. This concerns such obligations of personal data processors as:

recording, systematization, accumulation, storage, clarification, updating, changing, extraction of personal data of citizens using databases located in Russia.

For violations in this business area the penalties have been imposed in the following amounts:

• for legal entities – from 1 to 6 million rubles;
• for executives - from 100 to 200 thousand rubles;
• for individuals – from 30 to 50 thousand rubles.

In addition, the amendments to the AOС provide for increased liability for repeated violations of these norms, as well as for repeated violations of the law, such as: failure to fulfill their obligations by search engine providers or organizers of information distribution in the Internet.

Currently, there are more than 402 000 organizations in the Register of personal data processors Roskomnadzor. The users of the Information and Analytical system Globas have the opportunity to get acquainted with the list of these organizations using the relevant section «Recommended lists» in Globas, as well as to get information about them and their economic activity in full.

Information agency Credinform represents a ranking of the largest Russian manufacturers of cement and concrete items. Manufacturers of cement, concrete and building materials with the largest volume of annual revenue (TOP-10) were selected for the ranking, according to the data from the Statistical Register for the latest available periods (2016 - 2018). They were ranked by return on equity ratio (Table 1). The analysis was based on the data of the Information and Analytical System Globas.

Return on equity (ROE) (%) is net income (annual) to shareholder’s equity.

The ratio determines the efficiency of use of capital invested by the owners of the enterprise, and shows the number of monetary units of net profit earned by each unit invested by the owners of the company.

This indicator is used by investors and business owners to measure their own investments. The higher the ratio, the more profitable is the investment. With negative or zero ROE, it is necessary to analyze the feasibility and effectiveness of investments in the future. In such cases, the ratio value should be compared with other investments.

Too high value of the indicatщк can negatively affect the financial stability of the enterprise, since high profitability also implies higher risks.

To obtain the most complete and objective picture of the financial condition of an enterprise, it is necessary to pay attention to the totality of indicators and financial ratios.

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, return on equity ratio, solvency index Globas of the largest Russian manufacturers of cement and concrete items (TOP-10)

Name, INN, region	Revenue, billion RUB		Net profit (loss), billion RUB		Return on equity, %		Solvency index Globas
	2017	2018	2017	2018	2017	2018
1	2	3	4	5	6	7	8
Mechel Materials OOO INN 5003064770 Chelyabinsk region	7,73	9,88	0,54	1,31	106,65	141,45	246 Strong
LIMITED LIABILITY COMPANY HENKEL BAUTECHNIK INN 5022031259 Moscow region	8,39	9,45	1,29	1,43	31,09	28,79	149 Superior
Joint Stock Company BetElTrans INN 7708669867 Moscow	21,17	28,91	0,90	0,97	16,23	16,58	207 Strong
RENSTROYDETAL LTD. INN 7806326138 Saint Petersburg	8,13	11,32	0,01	0,19	1,20	16,55	247 Strong
OOO KNAUF GIPS INN 5024051564 Moscow region	12,90	14,16	2,73	2,30	18,19	13,42	188 High
HEIDELBERGCEMENT RUS LIMITED LIABILITY COMPANY INN 5036074848 Moscow region	10,32	11,31	-0,29	0,90	-4,48	12,16	242 Strong
JSC SEBRYKOVCEMENT INN 3437000021 Volgograd region	10,62	10,86	1,85	1,17	17,70	10,44	177 High
SLK CEMENT LIMITED LIABILITY COMPANY INN 6633028244 Sverdlovsk region	10,14	11,22	1,58	1,98	7,74	8,86	203 Strong
HOLCIM (RUS) CONSTRUCTION MATERIALS LLC INN 5022050558 Moscow region	6,84	15,14	-1,77	1,00	-37,26	4,11	255 Strong
JSC NOVOROSCEMENT INN 2315020195 Krasnodar territory	6,84	15,14				4,11	215 Strong
Total for TOP-10 companies	11,01	13,77	0,70	1,13	15,81	25,24
Average value for TOP-10 companies	0,61	0,65	0,01	0,01	24,46	162,49

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

The average indicator of return on sales ratio of TOP-10 companies is below the average of TOP-1000. In 2018, six companies of TOP-10 increased their figures.

Picture 1. Return on equity ratio and revenue of the largest Russian manufacturers of cement and concrete items (TOP-10)

Over the past 5 years, the average values of return on equity ratio of TOP-1000 have a trend to increase (Picture 2).

Picture 2. Change in the industry average values of return on equity ratio of TOP-1000 the largest Russian manufacturers of cement and concrete items in 2014 – 2018