{"id":2217,"date":"2018-08-02T10:49:40","date_gmt":"2018-08-02T15:49:40","guid":{"rendered":"http:\/\/35.227.21.112\/?p=2217"},"modified":"2022-11-29T16:41:03","modified_gmt":"2022-11-29T21:41:03","slug":"the-typical-balance-sheet","status":"publish","type":"post","link":"https:\/\/lions.financial\/ru\/the-typical-balance-sheet\/","title":{"rendered":"\u0422\u0438\u043f\u0438\u0447\u043d\u044b\u0439 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"2217\" class=\"elementor elementor-2217\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-a60340f elementor-section-height-min-height elementor-section-stretched elementor-section-full_width elementor-section-height-default elementor-section-items-middle\" data-id=\"a60340f\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;shape_divider_bottom&quot;:&quot;triangle-asymmetrical&quot;,&quot;shape_divider_bottom_negative&quot;:&quot;yes&quot;,&quot;stretch_section&quot;:&quot;section-stretched&quot;}\">\n\t\t\t\t\t<div class=\"elementor-shape elementor-shape-bottom\" aria-hidden=\"true\" data-negative=\"true\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 1000 100\" preserveaspectratio=\"none\">\n\t<path class=\"elementor-shape-fill\" d=\"M737.9,94.7L0,0v100h1000V0L737.9,94.7z\"\/>\n<\/svg>\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-4c107a25\" data-id=\"4c107a25\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-72776d19 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"72776d19\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-62bcfa7d\" data-id=\"62bcfa7d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6e3b070c elementor-widget elementor-widget-text-editor\" data-id=\"6e3b070c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div style=\"user-select: text; -webkit-user-drag: none; -webkit-tap-highlight-color: transparent; overflow: visible; cursor: text; clear: both; position: relative; direction: ltr; font-family: 'Segoe UI', 'Segoe UI Web', Arial, Verdana, sans-serif; font-style: normal; font-weight: 400;\"><h3>\u0422\u0438\u043f\u0438\u0447\u043d\u044b\u0439 \u0431\u0430\u043b\u0430\u043d\u0441:<\/h3><div>\u00a0<\/div><div>\u00a0<\/div><p>\u041a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441 \u0441\u043e\u0441\u0442\u043e\u0438\u0442 \u0438\u0437 \u0442\u0440\u0435\u0445 \u043e\u0441\u043d\u043e\u0432\u043d\u044b\u0445 \u0447\u0430\u0441\u0442\u0435\u0439:<\/p><p><strong style=\"font-size: 18px;\">1. \u0410\u043a\u0442\u0438\u0432\u044b:<\/strong><span style=\"font-size: 18px;\"> \u0422\u0435\u043a\u0443\u0449\u0438\u0435 \u0430\u043a\u0442\u0438\u0432\u044b - \u044d\u0442\u043e \u0430\u043a\u0442\u0438\u0432\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u043c\u043e\u0433\u0443\u0442 \u0431\u044b\u0442\u044c \u043a\u043e\u043d\u0432\u0435\u0440\u0442\u0438\u0440\u043e\u0432\u0430\u043d\u044b \u0432 \u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043e\u0434\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430. \u041a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u043e\u043d\u0438 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442<\/span><\/p><p>\u0434\u0435\u043d\u0435\u0436\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430, \u0437\u0430\u043f\u0430\u0441\u044b, \u0434\u0435\u0431\u0438\u0442\u043e\u0440\u0441\u043a\u0430\u044f \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u044c, \u0440\u0430\u0441\u0445\u043e\u0434\u044b \u0431\u0443\u0434\u0443\u0449\u0438\u0445 \u043f\u0435\u0440\u0438\u043e\u0434\u043e\u0432 \u0438 \u0437\u0430\u043f\u0430\u0441\u044b. \u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430 - \u044d\u0442\u043e \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044c\u043d\u044b\u0435 \u0430\u043a\u0442\u0438\u0432\u044b, \u043a\u043e\u0442\u043e\u0440\u044b\u0435<br \/>\u043f\u0440\u0435\u0434\u043d\u0430\u0437\u043d\u0430\u0447\u0435\u043d\u044b \u0434\u043b\u044f \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u043e\u0433\u043e \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u043d\u0438\u044f, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043e\u0431\u043e\u0440\u0443\u0434\u043e\u0432\u0430\u043d\u0438\u0435, \u043c\u0430\u0448\u0438\u043d\u044b, \u0442\u0440\u0430\u043d\u0441\u043f\u043e\u0440\u0442\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430, \u0437\u0435\u043c\u043b\u044f \u0438 \u0437\u0434\u0430\u043d\u0438\u044f, \u043c\u0435\u0431\u0435\u043b\u044c \u0438 \u043f\u0440\u0438\u0441\u043f\u043e\u0441\u043e\u0431\u043b\u0435\u043d\u0438\u044f,<br \/>\u0438 \u0443\u043b\u0443\u0447\u0448\u0435\u043d\u0438\u044f \u0430\u0440\u0435\u043d\u0434\u043e\u0432\u0430\u043d\u043d\u043e\u0433\u043e \u0438\u043c\u0443\u0449\u0435\u0441\u0442\u0432\u0430. \u041c\u043d\u043e\u0433\u0438\u0435 \u0434\u0440\u0443\u0433\u0438\u0435 \u0430\u043a\u0442\u0438\u0432\u044b \u043d\u0435 \u043f\u043e\u0434\u0445\u043e\u0434\u044f\u0442 \u043d\u0438 \u043f\u043e\u0434 \u043e\u0434\u043d\u0443 \u0438\u0437 \u044d\u0442\u0438\u0445 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u0439, \u043f\u043e\u044d\u0442\u043e\u043c\u0443 \u0431\u043e\u043b\u044c\u0448\u0438\u043d\u0441\u0442\u0432\u043e<br \/>\u0431\u0430\u043b\u0430\u043d\u0441\u043e\u0432\u044b\u0435 \u043e\u0442\u0447\u0435\u0442\u044b \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442 \u043a\u0430\u0442\u0435\u0433\u043e\u0440\u0438\u044e \"\u043f\u0440\u043e\u0447\u0438\u0435 \u0430\u043a\u0442\u0438\u0432\u044b\" \u0434\u043b\u044f \u0442\u0430\u043a\u0438\u0445 \u0441\u0442\u0430\u0442\u0435\u0439 - \u043e\u0431\u044b\u0447\u043d\u043e \u044d\u0442\u043e \u0442\u0430\u043a\u0438\u0435 \u0432\u0435\u0449\u0438, \u043a\u0430\u043a \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0435 \u0430\u043a\u0442\u0438\u0432\u044b<br \/>\u0438\u043d\u0432\u0435\u0441\u0442\u0438\u0446\u0438\u043e\u043d\u043d\u0430\u044f \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u044c, \u0434\u0435\u043d\u0435\u0436\u043d\u0430\u044f \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u043f\u043e \u0441\u0442\u0440\u0430\u0445\u043e\u0432\u0430\u043d\u0438\u044e \u0436\u0438\u0437\u043d\u0438 \u0438 \u043a\u043e\u043c\u043f\u0435\u043d\u0441\u0430\u0446\u0438\u044f, \u043f\u0440\u0438\u0447\u0438\u0442\u0430\u044e\u0449\u0430\u044f\u0441\u044f \u043e\u0442 \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432.<\/p><p><strong>2. \u041e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430:<\/strong> \u0422\u0435\u043a\u0443\u0449\u0438\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 - \u044d\u0442\u043e \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u043f\u043e\u0434\u043b\u0435\u0436\u0430\u0449\u0438\u0435 \u043f\u043e\u0433\u0430\u0448\u0435\u043d\u0438\u044e \u0432 \u0442\u0435\u0447\u0435\u043d\u0438\u0435 \u043e\u0434\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430. \u041a\u0430\u043a \u043f\u0440\u0430\u0432\u0438\u043b\u043e, \u043e\u043d\u0438 \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0442<br \/>\u043a\u0440\u0430\u0442\u043a\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0435 \u0432\u0435\u043a\u0441\u0435\u043b\u044f \u043a \u043e\u043f\u043b\u0430\u0442\u0435 (\u0432\u043a\u043b\u044e\u0447\u0430\u044f \u043a\u0440\u0435\u0434\u0438\u0442\u043d\u044b\u0435 \u043b\u0438\u043d\u0438\u0438), \u0442\u0435\u043a\u0443\u0449\u0438\u0435 \u043f\u043e\u0433\u0430\u0448\u0435\u043d\u0438\u044f \u0434\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u043e\u0439 \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u0438, \u0441\u0447\u0435\u0442\u0430<br \/>\u043a\u0440\u0435\u0434\u0438\u0442\u043e\u0440\u0441\u043a\u0430\u044f \u0437\u0430\u0434\u043e\u043b\u0436\u0435\u043d\u043d\u043e\u0441\u0442\u044c, \u043d\u0430\u0447\u0438\u0441\u043b\u0435\u043d\u043d\u0430\u044f \u0437\u0430\u0440\u0430\u0431\u043e\u0442\u043d\u0430\u044f \u043f\u043b\u0430\u0442\u0430 \u0438 \u043f\u0440\u043e\u0447\u0438\u0435 \u0440\u0430\u0441\u0445\u043e\u0434\u044b, \u0430 \u0442\u0430\u043a\u0436\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u043a \u0443\u043f\u043b\u0430\u0442\u0435. \u0414\u043e\u043b\u0433\u043e\u0441\u0440\u043e\u0447\u043d\u044b\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043f\u0440\u0435\u0434\u0441\u0442\u0430\u0432\u043b\u044f\u044e\u0442 \u0441\u043e\u0431\u043e\u0439 \u0434\u0435\u043b\u043e\u0432\u044b\u0435<br \/>\u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430, \u0441\u0440\u043e\u043a \u043f\u043e\u0433\u0430\u0448\u0435\u043d\u0438\u044f \u043a\u043e\u0442\u043e\u0440\u044b\u0445 \u043d\u0435 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 \u043e\u0434\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430, \u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u043b\u044e\u0431\u044b\u0435 \u0431\u0430\u043d\u043a\u043e\u0432\u0441\u043a\u0438\u0435 \u0434\u043e\u043b\u0433\u0438 \u0438\u043b\u0438 \u0437\u0430\u0439\u043c\u044b \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043e\u0432 \u0441\u043e \u0441\u0440\u043e\u043a\u0430\u043c\u0438 \u043f\u043e\u0433\u0430\u0448\u0435\u043d\u0438\u044f<br \/>\u0431\u043e\u043b\u0435\u0435 \u043e\u0434\u043d\u043e\u0433\u043e \u0433\u043e\u0434\u0430.<\/p><p><strong>3. \u0421\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u043a\u0430\u043f\u0438\u0442\u0430\u043b:<\/strong> \u042d\u0442\u043e \u0441\u0443\u043c\u043c\u0430 \u0432\u0441\u0435\u0445 \u0434\u0435\u043d\u0435\u0433 \u0430\u043a\u0446\u0438\u043e\u043d\u0435\u0440\u043e\u0432, \u0432\u043b\u043e\u0436\u0435\u043d\u043d\u044b\u0445 \u0432 \u0431\u0438\u0437\u043d\u0435\u0441 \u0438 \u043d\u0430\u043a\u043e\u043f\u043b\u0435\u043d\u043d\u044b\u0445<br \/>\u043f\u0440\u0438\u0431\u044b\u043b\u044c \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f. \u0421\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u043a\u0430\u043f\u0438\u0442\u0430\u043b \u0432\u043a\u043b\u044e\u0447\u0430\u0435\u0442 \u043e\u0431\u044b\u043a\u043d\u043e\u0432\u0435\u043d\u043d\u044b\u0435 \u0430\u043a\u0446\u0438\u0438, \u043d\u0435\u0440\u0430\u0441\u043f\u0440\u0435\u0434\u0435\u043b\u0435\u043d\u043d\u0443\u044e \u043f\u0440\u0438\u0431\u044b\u043b\u044c \u0438 \u043e\u043f\u043b\u0430\u0447\u0435\u043d\u043d\u044b\u0439 \u043a\u0430\u043f\u0438\u0442\u0430\u043b.<\/p><p><strong>\u041a\u0430\u043a \u0438\u0441\u043f\u043e\u043b\u044c\u0437\u043e\u0432\u0430\u0442\u044c \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441<\/strong><br \/>\u0412\u0430\u0448 \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441 \u043c\u043e\u0436\u0435\u0442 \u043f\u0440\u0435\u0434\u043e\u0441\u0442\u0430\u0432\u0438\u0442\u044c \u043c\u0430\u0441\u0441\u0443 \u043f\u043e\u043b\u0435\u0437\u043d\u043e\u0439 \u0438\u043d\u0444\u043e\u0440\u043c\u0430\u0446\u0438\u0438, \u043a\u043e\u0442\u043e\u0440\u0430\u044f \u043f\u043e\u043c\u043e\u0436\u0435\u0442 \u0443\u043b\u0443\u0447\u0448\u0438\u0442\u044c \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0435 \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u0435. \u0414\u043b\u044f<br \/>\u043d\u0430\u043f\u0440\u0438\u043c\u0435\u0440, \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u043e\u043f\u0440\u0435\u0434\u0435\u043b\u0438\u0442\u044c \u0447\u0438\u0441\u0442\u0443\u044e \u0441\u0442\u043e\u0438\u043c\u043e\u0441\u0442\u044c \u0432\u0430\u0448\u0435\u0439 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0438, \u0432\u044b\u0447\u0442\u044f \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u043f\u043e \u0431\u0430\u043b\u0430\u043d\u0441\u0443 \u0438\u0437<br \/>\u0432\u0430\u0448\u0438 \u0430\u043a\u0442\u0438\u0432\u044b, \u043a\u0430\u043a \u043e\u0442\u043c\u0435\u0447\u0430\u043b\u043e\u0441\u044c 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\u0442\u0435\u043c \u043b\u0443\u0447\u0448\u0435. \u041a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442 \u0442\u0435\u043a\u0443\u0449\u0435\u0439 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438 2:1 - \u044d\u0442\u043e<br \/>\u043e\u0431\u044b\u0447\u043d\u043e \u0441\u0447\u0438\u0442\u0430\u0435\u0442\u0441\u044f \u043f\u0440\u0438\u0435\u043c\u043b\u0435\u043c\u044b\u043c \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439, \u0437\u0430\u043d\u0438\u043c\u0430\u044e\u0449\u0438\u0445\u0441\u044f \u0445\u0440\u0430\u043d\u0435\u043d\u0438\u0435\u043c \u0437\u0430\u043f\u0430\u0441\u043e\u0432, \u0445\u043e\u0442\u044f \u043e\u0442\u0440\u0430\u0441\u043b\u0435\u0432\u044b\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u044b \u043c\u043e\u0433\u0443\u0442 \u0432\u0430\u0440\u044c\u0438\u0440\u043e\u0432\u0430\u0442\u044c\u0441\u044f<br \/>\u0448\u0438\u0440\u043e\u043a\u043e. 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\u0436\u0435\u043b\u0430\u0442\u0435\u043b\u044c\u043d\u044b \u0434\u043b\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439, \u043d\u0435 \u0438\u043c\u0435\u044e\u0449\u0438\u0445 \u0437\u0430\u043f\u0430\u0441\u043e\u0432, \u043d\u043e, \u043a\u0430\u043a \u0438 \u0432 \u0441\u043b\u0443\u0447\u0430\u0435 \u0441 \u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442\u0430\u043c\u0438 \u0442\u0435\u043a\u0443\u0449\u0435\u0439 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438, \u043d\u0435\u0436\u0435\u043b\u0430\u0442\u0435\u043b\u044c\u043d\u044b<br \/>\u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442\u044b \u0431\u044b\u0441\u0442\u0440\u043e\u0439 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438 \u0440\u0430\u0437\u043b\u0438\u0447\u0430\u044e\u0442\u0441\u044f \u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u043c\u043e\u0441\u0442\u0438 \u043e\u0442 \u043e\u0442\u0440\u0430\u0441\u043b\u0438.<br \/><strong>\u0424\u043e\u0440\u043c\u0443\u043b\u0430:<\/strong> \u0422\u0435\u043a\u0443\u0449\u0438\u0435 \u0430\u043a\u0442\u0438\u0432\u044b - \u0437\u0430\u043f\u0430\u0441\u044b \/ \u0422\u0435\u043a\u0443\u0449\u0438\u0435 \u043e\u0431\u044f\u0437\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430<\/li><\/ul><p>\u0417\u043d\u0430\u043d\u0438\u0435 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043e\u0432 \u0432\u0430\u0448\u0435\u0439 \u043e\u0442\u0440\u0430\u0441\u043b\u0438 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0432\u0430\u0436\u043d\u043e\u0439 \u0447\u0430\u0441\u0442\u044c\u044e \u044d\u0444\u0444\u0435\u043a\u0442\u0438\u0432\u043d\u043e\u0439 \u043e\u0446\u0435\u043d\u043a\u0438 \u0431\u0430\u043b\u0430\u043d\u0441\u0430 \u0432\u0430\u0448\u0435\u0433\u043e \u0431\u0438\u0437\u043d\u0435\u0441\u0430<br \/>\u043b\u0438\u0441\u0442. \u0418\u0441\u043f\u043e\u043b\u044c\u0437\u0443\u044f \u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u0438\u0439 \u0431\u0430\u043b\u0430\u043d\u0441, \u0432\u043a\u043b\u044e\u0447\u0435\u043d\u043d\u044b\u0439 \u0432 \u043e\u0442\u0447\u0435\u0442 \u043f\u043e \u0432\u0430\u0448\u0435\u0439 \u043e\u0442\u0440\u0430\u0441\u043b\u0438, \u0432\u044b \u043c\u043e\u0436\u0435\u0442\u0435 \u0440\u0430\u0441\u0441\u0447\u0438\u0442\u0430\u0442\u044c \u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442 \u0442\u0435\u043a\u0443\u0449\u0435\u0439 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438 \u0438<br \/>\u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442 \u0431\u044b\u0441\u0442\u0440\u043e\u0439 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438, \u043a\u043e\u0442\u043e\u0440\u044b\u0435 \u0436\u0435\u043b\u0430\u0442\u0435\u043b\u044c\u043d\u044b \u0434\u043b\u044f \u0432\u0430\u0448\u0435\u0433\u043e \u0442\u0438\u043f\u0430 \u0431\u0438\u0437\u043d\u0435\u0441\u0430, \u0447\u0442\u043e\u0431\u044b \u043b\u0443\u0447\u0448\u0435 \u043f\u043e\u043d\u044f\u0442\u044c, \u043a\u0430\u043a \u0432\u0430\u0448 \u0441\u043e\u0431\u0441\u0442\u0432\u0435\u043d\u043d\u044b\u0439 \u0431\u0438\u0437\u043d\u0435\u0441<br \/>\u043a\u043e\u044d\u0444\u0444\u0438\u0446\u0438\u0435\u043d\u0442\u044b \u0441\u043a\u043b\u0430\u0434\u044b\u0432\u0430\u044e\u0442\u0441\u044f.<\/p><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-becbe\" data-id=\"becbe\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-74f5053 elementor-widget elementor-widget-heading\" data-id=\"74f5053\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u041f\u043e\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f:<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64064813 elementor-share-buttons--view-icon elementor-grid-tablet-3 elementor-grid-mobile-0 elementor-share-buttons--skin-gradient elementor-share-buttons--shape-square elementor-grid-0 elementor-share-buttons--color-official elementor-widget elementor-widget-share-buttons\" data-id=\"64064813\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"share-buttons.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-grid\" role=\"list\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_facebook\" role=\"button\" tabindex=\"0\" aria-label=\"\u041f\u043e\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f \u043d\u0430 facebook\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-facebook\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_twitter\" role=\"button\" tabindex=\"0\" aria-label=\"\u041f\u043e\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f \u0432 twitter\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-twitter\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_linkedin\" role=\"button\" tabindex=\"0\" aria-label=\"\u041f\u043e\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f \u043d\u0430 linkedin\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-linkedin\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-grid-item\" role=\"listitem\">\n\t\t\t\t\t\t<div class=\"elementor-share-btn elementor-share-btn_whatsapp\" role=\"button\" tabindex=\"0\" aria-label=\"\u041f\u043e\u0434\u0435\u043b\u0438\u0442\u044c\u0441\u044f \u0432 Whatsapp\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-share-btn__icon\">\n\t\t\t\t\t\t\t\t<i class=\"fab fa-whatsapp\" aria-hidden=\"true\"><\/i>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5997cc40 elementor-widget elementor-widget-spacer\" data-id=\"5997cc40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ba4bd7d elementor-widget elementor-widget-heading\" data-id=\"1ba4bd7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0423\u0441\u043b\u0443\u0433\u0438: <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2954dbf8 elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"2954dbf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i class=\\&quot;fas fa-caret-down\\&quot; aria-hidden=\\&quot;true\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;fa-solid&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"\u041c\u0435\u043d\u044e\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-underline e--animation-fade\">\n\t\t\t\t<ul id=\"menu-1-2954dbf8\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2957\"><a href=\"https:\/\/lions.financial\/ru\/contact\/\" class=\"elementor-item menu-link\">\u0421\u0432\u044f\u0437\u0430\u0442\u044c\u0441\u044f \u0441 \u043d\u0430\u043c\u0438<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2540\"><a href=\"https:\/\/lions.financial\/ru\/services\/business-plan\/\" class=\"elementor-item menu-link\">\u0411\u0438\u0437\u043d\u0435\u0441-\u043f\u043b\u0430\u043d - Lions Financial<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2541\"><a href=\"https:\/\/lions.financial\/ru\/business-advisory-buy-sell-agreements\/\" class=\"elementor-item menu-link\">\u0414\u043e\u0433\u043e\u0432\u043e\u0440\u044b \u043a\u0443\u043f\u043b\u0438-\u043f\u0440\u043e\u0434\u0430\u0436\u0438<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2542\"><a href=\"https:\/\/lions.financial\/ru\/services\/business-advisory-deferred-compensation\/\" class=\"elementor-item menu-link\">\u041e\u0442\u043b\u043e\u0436\u0435\u043d\u043d\u043e\u0435 \u0432\u043e\u0437\u043d\u0430\u0433\u0440\u0430\u0436\u0434\u0435\u043d\u0438\u0435<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2543\"><a href=\"https:\/\/lions.financial\/ru\/services\/business-advisory-employee-benefits\/\" class=\"elementor-item menu-link\">\u0413\u0440\u0443\u043f\u043f\u043e\u0432\u044b\u0435 \u043b\u044c\u0433\u043e\u0442\u044b \u0434\u043b\u044f \u0441\u043e\u0442\u0440\u0443\u0434\u043d\u0438\u043a\u043e\u0432<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2544\"><a href=\"https:\/\/lions.financial\/ru\/services\/business-advisory-executive-compensation-tax-strategies\/\" class=\"elementor-item menu-link\">\u0418\u0441\u043f\u043e\u043b\u043d\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u0432\u043e\u0437\u043d\u0430\u0433\u0440\u0430\u0436\u0434\u0435\u043d\u0438\u0435<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2545\"><a href=\"https:\/\/lions.financial\/ru\/services\/business-advisory-succession-planning\/\" class=\"elementor-item menu-link\">\u041f\u043b\u0430\u043d\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435 \u043f\u0440\u0435\u0435\u043c\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0441\u0442\u0438<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2949\"><a href=\"https:\/\/lions.financial\/ru\/services-risk-management\/\" class=\"elementor-item menu-link\">\u041a\u043e\u043d\u0441\u0443\u043b\u044c\u0442\u0430\u0446\u0438\u043e\u043d\u043d\u044b\u0435 \u0443\u0441\u043b\u0443\u0433\u0438 \u043f\u043e \u0443\u043f\u0440\u0430\u0432\u043b\u0435\u043d\u0438\u044e \u0440\u0438\u0441\u043a\u0430\u043c\u0438<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2947\"><a href=\"https:\/\/lions.financial\/ru\/services-risk-management-premium-financing\/\" class=\"elementor-item menu-link\">\u041f\u0440\u0435\u043c\u0438\u0430\u043b\u044c\u043d\u043e\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u0438\u0440\u043e\u0432\u0430\u043d\u0438\u0435<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2948\"><a href=\"https:\/\/lions.financial\/ru\/risk-management-key-person-coverage\/\" class=\"elementor-item menu-link\">\u041f\u043e\u043a\u0440\u044b\u0442\u0438\u0435 \u043a\u043b\u044e\u0447\u0435\u0432\u044b\u0445 \u043b\u0438\u0446<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2951\"><a href=\"https:\/\/lions.financial\/ru\/capital-markets\/\" class=\"elementor-item menu-link\">\u0420\u044b\u043d\u043a\u0438 \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0430<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2955\"><a href=\"https:\/\/lions.financial\/ru\/services\/capital-markets-mergers-and-acquisitions\/\" class=\"elementor-item menu-link\">\u0421\u043b\u0438\u044f\u043d\u0438\u044f \u0438 \u043f\u043e\u0433\u043b\u043e\u0449\u0435\u043d\u0438\u044f<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2950\"><a href=\"https:\/\/lions.financial\/ru\/due-diligence-and-valuation\/\" class=\"elementor-item menu-link\">Due Diligence \u0438 \u043e\u0446\u0435\u043d\u043a\u0430<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2956\"><a href=\"https:\/\/lions.financial\/ru\/our-team\/\" class=\"elementor-item menu-link\">\u041d\u0430\u0448\u0430 \u043a\u043e\u043c\u0430\u043d\u0434\u0430<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page 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\u043a\u043e\u043c\u0430\u043d\u0434\u0430<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-2953\"><a href=\"https:\/\/lions.financial\/ru\/insights-professional-alliance-program\/\" class=\"elementor-item menu-link\" tabindex=\"-1\">\u041f\u0440\u043e\u0433\u0440\u0430\u043c\u043c\u0430 \u043f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u044b\u0445 \u0430\u043b\u044c\u044f\u043d\u0441\u043e\u0432<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>The Typical balance sheet: \u00a0\u00a0 Typically, a Balance Sheet is divided into three main parts: 1. Assets: Current assets are those that can be converted [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":2218,"comment_status":"open","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_acf_changed":false,"content-type":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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Team","avatar_url":{"url":"https:\/\/lions.financial\/wp-content\/uploads\/2018\/12\/cropped-LIons-Assurance-Financial-Logo-Favicon.png","url2x":"https:\/\/lions.financial\/wp-content\/uploads\/2018\/12\/cropped-LIons-Assurance-Financial-Logo-Favicon.png"},"author_category":"","user_url":"","last_name":"","first_name":"","job_title":"","description":""}],"_links":{"self":[{"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/posts\/2217","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/comments?post=2217"}],"version-history":[{"count":3,"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/posts\/2217\/revisions"}],"predecessor-version":[{"id":5287,"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/posts\/2217\/revisions\/5287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/media\/2218"}],"wp:attachment":[{"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/media?parent=2217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/categories?post=2217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/tags?post=2217"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/lions.financial\/ru\/wp-json\/wp\/v2\/ppma_author?post=2217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}