Picture of financing and expenses
The financing picture is a document dedicated to the compilation of the changes produced inside the fixed hereditary structure, detaching to the deals that they constitute the stock mobilization, of those that correspond to the application of the same ones, as well as the changes that are caused in the working capital.
Bearing this in mind we must think that a financing picture usually contains three paragraphs which target will be of reflecting the obtained funds, the applied funds and the changes of the working capital; bearing this in mind we can say that the financing picture is a document that is in charge of transmitting the corresponding information of the flow produced along a certain time period. They take place during the exercise of the analysis and the employment.
 To realize a financing picture will allow us to know factors as for example: which are the sources of financing that are used in the society, which there are the amounts and to that sectors usually direct for themselves the investments and the applications of these funds. The financing picture is integral part of all the financial or bank companies that usually formulate annual accounts, be these ordinary or normal. It provides to us the additional information that turns out to be fundamental to be able to carry out a correct balances analysis, because the financing picture is a document corresponding to the annual accounts that takes as a task to reflect all the movements that suffer the funds produced in the exercise. In general the financing picture is usually made by professional consultants that lenders are hired by the companies so that the same ones, by means of to this tool, could plan correctly the way in which the company was operating with regard to his services.
It is very important that the persons who usually ask for loans or credits as financing for different products or services know the hardware with which the financiers work, since this will prove of great help at the time of comprising the functioning of the financial market.
Although the financing picture can be carried out by means of any person who has to achieve for an object an order in his finance, it is important that we think that to achieve his correct dressmaking we will have to have certain knowledge about this topic; although it is a question of planning personal finance, we must bear in mind that the financing picture forms from a very technical information that perhaps we could not apply to our finance. For it we recommend to him simply to proceed to take a control on his finance, by means of the most common and habitual home-made methods that are used usually.
How is the financing picture made
 Defining to the picture of financing like a description sinterizada of the flow of the basic financing of any type of entity we must mention that the financing picture is obtained by means of the origin and the applications of the funds. Independently of the model that could go so far as to be used to realize the design of the picture of financing, this one must always chase the same target and for it it is necessary that a deep analysis is realized in the investments of the active flow of the company; the financial investments; the return of all the granted loans; the dividends payment.
Also, the financing picture must study the principal sources of resources that a financial company possesses, for example, the cash flow; the recent contributions of permanent capitals and the exceptional resources. Generally the base of the designs of the picture of financing that usually use most of the financial companies talks each other of a classification and presentation of the changes that take place during a certain period where there are discovered factors as the increases and the decreases of the funds of maneuver, the changes in the work capital; the comparison of all the entire ones that are obtained. Finally we want to add that the information that appear in the financing picture basically is deduced realizing the comparison between two consecutive balances that were complementing each other with the information corresponding to the slope of the losses and the profit, together with the detail of the distribution of the different benefits. |
