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The generalizing indicator of financial independence surplus or a lack of sources of means for a of stocks and expenses which is defined in the form of a difference interfood by the size of sources of means and size of stocks and expenses.

From everything is higher told it is possible to draw a conclusion that the analysis of a financial state has very much importance as only on the basis of the financial analysis it is possible to reveal strong and weaknesses in a financial condition of the enterprise, and to plan measures for its strengthening or an exit from a difficult financial situation.