Отчет о практике в страховой компании

Страница 18

Динамика факторов, влияющих на рентабельность собственного капитала представлена на рис. 5.8.

~AEMacro(If("@IF(DUPONT4,DUPONT4*(0-1),ERROR,ERROR)",first,<,"@IF(DUPONT4,DUPONT4,ERROR,ERROR)",last){Рентабельность собственного капитала за анализируемый период })

~AEMacro(If("@IF(DUPONT4,DUPONT1,ERROR,ERROR)",first,=,"@IF(DUPONT4,DUPONT1,ERROR,ERROR)",last){не изменилась})

~AEMacro(If("@IF(DUPONT4,DUPONT1,ERROR,ERROR)",first,>,"@IF(DUPONT4,DUPONT1,ERROR,ERROR)",last){уменьшилась на })

~AEMacro(If("@IF(DUPONT4,DUPONT1,ERROR,ERROR)",first,<,"@IF(DUPONT4,DUPONT1,ERROR,ERROR)",last){увеличилась на })

~AEMacro(IfCellDelta("@IF(DUPONT4,DUPONT1,ERROR,ERROR)",first,<>,"@IF(DUPONT4,DUPONT1,ERROR,ERROR)",last,"@IF(DUPONT4,DUPONT1,ERROR,ERROR)",first,"@IF(DUPONT4,DUPONT1,ERROR,ERROR)",last,m%){30,51})

~AEMacro(If("@IF(DUPONT4,DUPONT1,ERROR,ERROR)",first,<>,"@IF(DUPONT4,DUPONT1,ERROR,ERROR)",last){ % })

~AEMacro(If("@IF(DUPONT4,DUPONT4*(0-1),ERROR,ERROR)",first,<,"@IF(DUPONT4,DUPONT4,ERROR,ERROR)",last){и составила })

~AEMacro(IfCell("@IF(DUPONT4,DUPONT1,ERROR,ERROR)",first,<>,"@IF(DUPONT4,DUPONT1,ERROR,ERROR)",last,"@IF(DUPONT4,DUPONT1,ERROR,ERROR)",last){0,2})

~AEMacro(IfCurrency("@IF(DUPONT4,DUPONT4*(0-1),ERROR,ERROR)",first,<,"@IF(DUPONT4,DUPONT4,ERROR,ERROR)",last){ тыс. руб.})

~AEMacro(If("@IF(DUPONT4,DUPONT4*(0-1),ERROR,ERROR)",first,<,"@IF(DUPONT4,DUPONT4,ERROR,ERROR)",last){ Это произошло из-за })

~AEMacro(If("@IF(DUPONT4,DUPONT3,ERROR,ERROR)",first,>,"@IF(DUPONT4,DUPONT3,ERROR,ERROR)",last){уменьшения })

~AEMacro(If("@IF(DUPONT4,DUPONT3,ERROR,ERROR)",first,=,"@IF(DUPONT4,DUPONT3,ERROR,ERROR)",last){стабилизации })

~AEMacro(If("@IF(DUPONT4,DUPONT3,ERROR,ERROR)",first,<,"@IF(DUPONT4,DUPONT3,ERROR,ERROR)",last){увеличения })

~AEMacro(If("@IF(DUPONT4,DUPONT4*(0-1),ERROR,ERROR)",first,<,"@IF(DUPONT4,DUPONT4,ERROR,ERROR)",last){рентабельности текущих активов})

~AEMacro(If("@IF(DUPONT4,DUPONT3,ERROR,ERROR)",first,<>,"@IF(DUPONT4,DUPONT3,ERROR,ERROR)",last){ на })

259,26})

~AEMacro(If("@IF(DUPONT4,DUPONT3,ERROR,ERROR)",first,<>,"@IF(DUPONT4,DUPONT3,ERROR,ERROR)",last){ %})

){ при })

~AEMacro(If("@IF(DUPONT4,DUPONT4,ERROR,ERROR)",first,>,"@IF(DUPONT4,DUPONT4,ERROR,ERROR)",last){уменьшении })

~AEMacro(If("@IF(DUPONT4,DUPONT4,ERROR,ERROR)",first,=,"@IF(DUPONT4,DUPONT4,ERROR,ERROR)",last){стабилизации })

увеличении })

коэффициента финансового рычага })

на 15,24%.

})

Рис. 5.8 – Изменение рентабельности собственного капитала за счет факторов

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){о стабилизации })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){об уменьшении })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){об увеличении })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4*(0-1),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){финансового рычага, его абсолютная величина в конце анализируемого периода составила })

~AEMacro(IfCell("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){3,17})

~AEMacro(IfCurrency("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4*(0-1),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ тыс. руб.})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4*(0-1),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){ Такая тенденция показателя связана })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){с изменением })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4*(0-1),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,DUPONT4,ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){соотношения валюты баланса и величины собственного капитала.

})

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23/DUPONT22,ERROR,ERROR),DUPONT23/DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23/DUPONT22,ERROR,ERROR),DUPONT23/DUPONT22,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){В рассматриваемом периоде соотношение долгосрочной и краткосрочной задолженностей изменилось. })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT4*(0-1),DUPONT4*(0-1),ERROR),DUPONT4*(0-1),ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT4,DUPONT4,ERROR),DUPONT4,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){Долгосрочная задолженность })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,=,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){не изменилась })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){увеличилась })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){уменьшилась })

~AEMacro(If("@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",first,<>,"@IF(DUPONT4,@IF(DUPONT8,@IF(DUPONT9,@IF(DUPONT23,@IF(DUPONT22,DUPONT23,DUPONT23,ERROR),DUPONT23,ERROR),ERROR,ERROR),ERROR,ERROR),ERROR,ERROR)",last){на })