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vul. Shevchenka 27, of. 36, Poltava 36011, UKRAINE, tel (067) 401-93-74, fax: (0532) 67-73-38, e-mail:


The subjects of the commercial activities of the different organizational and legal forms finance the operating and investment activities either internally, from the retained earmings, or externally, via the debt capital issues, or the changes in the equity capital.


The investment activities are divided into the financial investments (direct and portfolio) and the capital expenditures, that are usually made either in cash or under the lease terms.

The most important component of the operating activities is the financial result - net operating profit after tax, defined by the National Standard # 1 “General Guidelines of the Valuation of the Property and Property Rights”, as the forecasted amount of the inflows for the usage of the object of the valuation, net of the all expenses, associated with the receipt of this amount.


We advise our customers on how to reach in their financial activities the optimization of the cash flow in the interests of shareholders and financial creditors.


See.: The Analysis of the Legal Relationships between the Commercial Enterprise and the Participant in the Financial Activity (in Equity or in Debt) of the Commercial Enterprise.

          The Advisory on the Securities’ Trading, the Valuation of Objects, the Regulatory and Financial Reports.



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