Factors affecting the microclimate of livestock buildings. Equipment and systems for the formation of microclimate parameters in livestock buildings

The balance sheet is a tabular version of the reflection of the financial performance of the organization on a specific date. In the most widespread form in the Russian Federation, the balance sheet consists of two equal parts, one of which shows what the organization has in monetary terms (balance sheet asset), and the other - from what sources it was acquired (balance sheet liability) . The basis of this equality is the reflection of property and liabilities in the way of double entry in accounting accounts.

ATTENTION! From 06/01/2019, changes have been made to the balance sheet form!

The balance sheet, drawn up on a certain date, allows you to assess the current financial condition of the organization, and the comparison of the data of the balance sheet, drawn up on different dates, allows you to trace the change in its financial condition over time. The balance sheet is one of the main documents that serve as a source of data for conducting an economic analysis of the enterprise.

Having trouble balancing? On our forum you can consult on any issue. For example, you can see if an explanatory note is needed for the financial statements of a small enterprise.

Balance changes since 2019

From 06/01/2019, the balance sheet form is valid as amended by the order of the Ministry of Finance dated 04/19/2019 No. 61n. The key changes in it (as well as in other financial statements) are as follows:

now reporting can only be done in thousand rubles, millions can no longer be used as a unit of measurement;
OKVED in the header has been replaced by OKVED 2;
in the balance sheet, information about the audit organization (auditor) must be indicated.

The mark about the auditor should be put only to those firms that are subject to mandatory audit. The tax authorities will use it both to impose a fine on the organization itself if it ignored the obligation to undergo an audit, and in order to know from which auditor they should request information on the organization in accordance with Art. 93 of the Tax Code of the Russian Federation.

More significant changes have occurred in form 2. For more details, see.

Classification of balance sheets

There are many types of balance sheet. Their diversity is determined by a variety of reasons: the nature of the data on the basis of which the balance sheet is formed, the time it was compiled, the purpose, the way the data is reflected, and a number of other factors.

According to the method of reflecting data, the balance sheet can be:

static (balance) - drawn up on a specific date;
dynamic (turnaround) - compiled by turnover for a certain period.

In relation to the time of compilation, balances are distinguished:

introductory - at the beginning of activity;
current - compiled as of the reporting date;
liquidation - upon liquidation of the organization;
rehabilitated - in the recovery of an organization approaching bankruptcy;
dividing - when dividing an organization into several firms;
unifying - when merging organizations into one.

According to the volume of data on organizations reflected in the balance sheet, balance sheets are distinguished:

single - for one organization;
consolidated - by the sum of data from several organizations;
consolidated - for several interrelated organizations, the internal turnover between which is excluded when reporting.

By appointment, the balance sheet can be:

trial (preliminary);
final;
predictive;
reporting.

Depending on the nature of the source data, there is a balance:

inventory (compiled according to the results of the inventory);
book (compiled only according to credentials);
general (compiled according to accounting data, taking into account the results of the inventory).

By way of displaying data:

gross - with the inclusion of these regulatory items (depreciation, reserves, markup);
net - with the exception of these regulatory articles.

Accounting balance sheets may vary depending on the organizational and legal form of the company (balance sheets of state, public, joint, private organizations) and on the type of its activity (main, auxiliary).

According to the periodicity, the balances are divided into monthly, quarterly, annual. They can be either full or abbreviated.

The balance sheet table can be of 2 types:

horizontal - when the balance sheet is defined as the sum of its assets, and the sum of assets is equal to the sum of capital and liabilities;
vertical - when the balance sheet is equal to the value of the net assets of the organization (ie, the amount of capital), and net assets, in turn, are equal to the assets of the enterprise minus its liabilities.

For internal purposes, the organization itself has the right to choose the frequency, methods and methods of compiling the balance sheet. Reporting submitted to the IFTS must have a certain form with comparable data as of the dates indicated in the balance sheet.

The structure of the balance sheet of the enterprise

The form of the balance sheet used for official reporting in the Russian Federation is a table divided into two parts: an asset and a liability of the balance sheet. The total assets and liabilities of the balance sheet must be equal.

The balance sheet asset is a reflection of the property and liabilities that are under the control of the enterprise, are used in its financial and economic activities and can bring benefits to it in the future. The asset is divided into 2 sections:

non-current assets (this section reflects property used by the organization for a long time, the cost of which, as a rule, is taken into account in the financial result in installments);
current assets, data on the presence of which are in constant dynamics, accounting for their value in the financial result, as a rule, is carried out one-time.

Read more about them in the article. "Current assets in the balance sheet are..." .

The liability of the balance characterizes the sources of those funds at the expense of which the asset of the balance is formed. It consists of three sections:

capital and reserves, which reflect the organization's own funds (its net assets);
long-term liabilities that characterize the debt of the enterprise, existing for a long time;
short-term liabilities, showing an actively changing part of the organization's debt.

The allocation of sections in the structure of the balance sheet is due mainly to the temporary factor.

So, the balance sheet asset is divided into 2 sections depending on the time the assets are used in the organization's activities:

non-current assets are used for more than 12 months;
Current assets contain data on indicators that will change significantly over the next 12 months.

When allocating sections in the balance sheet liability, in addition to the time factor, the ownership of the funds at the expense of which the balance sheet asset is formed (own capital or borrowed funds) plays a role. Taking into account these 2 factors, the liability is formed from 3 sections:

capital and reserves, where the organization's own funds are divided into a practically constant part (authorized capital) and a variable, depending both on the adopted accounting policy (revaluation, reserve capital) and on the monthly changing financial result of activity;
long-term liabilities - accounts payable that will exist for more than 12 months after the reporting date;
short-term liabilities - accounts payable, significant changes in which will occur within the next 12 months.

The concept and meaning of balance sheet items

The sections of the balance sheet are detailed by breaking them down into articles. The itemization recommended for submission to the IFTS is contained in the balance sheet forms approved by order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n in 2 options:

complete (Appendix 1);
abbreviated (Appendix 5).

The abbreviated (simplified) form of the balance sheet allows the combination of its items in order to obtain consolidated indicators and simplify reporting. However, its application is available only to persons who have the right to conduct simplified accounting (SMEs, NPOs, participants in the Skolkovo project).

The breakdown of sections into articles is due to the need to highlight the main types of property and liabilities that form the corresponding sections of the balance sheet.

fixed assets:

intangible assets;
research and development results;
Intangible search assets;
material prospecting assets;
fixed assets;
profitable investments in material values;
financial investments;
Deferred tax assets;
Other noncurrent assets;

current assets:

reserves;
VAT on purchased assets;
receivables;
financial investments (excluding cash equivalents);
cash and cash equivalents;
Other current assets;

capital and reserves:

authorized capital (share capital, authorized fund, contributions of comrades);
own shares purchased from shareholders;
revaluation of non-current assets;
additional capital (without revaluation);
Reserve capital;
retained earnings (uncovered loss);

Find out which line shows gross profit on the balance sheet. here .

long term duties:

borrowed funds;
deferred tax liabilities;
estimated liabilities;
other obligations;

Short-term liabilities:

borrowed funds;
accounts payable;
revenue of the future periods;
estimated liabilities;
other obligations.

When compiling a balance sheet, an organization can use the itemization recommended by the Ministry of Finance of Russia. However, it has the right to apply its own development of this breakdown, if it believes that this will lead to greater reliability of reporting. In addition, in the absence of data to fill in the relevant items, the firm has the right to exclude such items from the balance sheet it draws up.

The composition of the balance sheet items

Balance sheet items are filled in on the basis of data on balances on accounting accounts as of the reporting date. When filling out a report for submission to the Federal Tax Service Inspectorate, you must be guided by a number of rules established for the preparation of such reports (PBU 4/99, approved by order of the Ministry of Finance of Russia dated July 6, 1999 No. 43n):

The initial credentials must be true, complete, neutral and formed in accordance with the rules of the current PBU. When reflecting them, it is necessary to observe the principles of materiality and comparability with the results of previous periods.
In the current report, the data of previous periods must correspond to the figures of the final reporting for these periods.
For the annual balance, the presence of property and liabilities must be confirmed by the results of their inventory.
Debit and credit balances in the balance sheet do not collapse.
Fixed assets and intangible assets are shown at residual value.
Assets are recorded at their book value (net of created reserves and markup).

From 06/01/2019, the accounting balance is filled only in thousands of rubles (without decimal places).

Below is information on the basis of the balances on which accounts the above balance sheet items are filled in with respect to the current version of the chart of accounts of accounting, approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n:

The article “Intangible assets” indicates the residual value of intangible assets corresponding to the difference in the balances of accounting accounts 04 and 05. At the same time, for account 04, data falling into the line “Research and development results” are not taken into account, and for account 05 - figures related to intangible search assets.
The item “Results of research and development” is filled in if there is data on R&D costs on account 04.
Data on the items "Intangible Exploration Assets" and "Tangible Exploration Assets" are important only for those organizations that develop natural resources if they have information on account 08 to fill in the lines for these articles. Tangible prospecting assets include tangible objects, and intangible - all the rest. Both types of assets are subject to depreciation, accounted for respectively in accounts 02 and 05.
For the item “Fixed assets”, the data on the residual value of fixed assets (the difference in the balances of accounting accounts 01 and 02, while account 02 does not take into account data related to tangible exploration assets and profitable investments in material values) and capital investment costs (account 08, except for the figures that fell into the lines of the articles "Intangible exploration assets" and "Tangible exploration assets").
The data for the article "Profitable investments in material values" are taken as the difference between the balances of accounts 03 and 02 in relation to the same objects.
The article “Financial investments” in non-current assets is filled in if there are amounts with a maturity of more than 12 months on accounts 55 (deposits), 58 (financial investments), 73 (loans to employees). The balance of account 58 is reduced by the amount of the created reserve (account 59) related to long-term investments.
Under the article “Deferred tax assets”, organizations applying PBU 18/02 indicate the balance of account 09.
When the line of the article “Other non-current assets” is used, it reflects in the balance sheet assets that either do not fall into the above lines, or those that the organization considers it necessary to allocate.
The figure for the item "Stocks" is formed as the sum of the balances on accounts 10, 11 (minus the reserve recorded on account 14), 15, 16, 20, 21, 23, 28, 29, 41 (minus account 42, if accounting for goods conducted with an extra charge), 43, 44, 45, 46, 97.
The article "VAT on acquired values" reflects the balance of account 19.
To obtain the data indicated under the item "Accounts receivable", the debit balances on accounts 60, 62 (both accounts minus reserves formed on account 63), 66, 67, 68, 69, 70, 71, 73 (minus data accounted for under the item “Financial investments”), 75, 76.
Under the item “Financial investments (excluding cash equivalents)”, current assets show data on accounts 55 (deposits), 58 (financial investments), 73 (loans to employees) with maturities of less than 12 months. At the same time, the figures on account 58 are reduced by the amount of the created reserve (account 59) for short-term investments.
Data for the item "Cash and cash equivalents" are obtained by adding the balances of accounts 50, 51, 52, 55 (excluding deposits), 57.
The line of the article “Other current assets” includes assets, either for some reason not reflected in the above lines, or those that the organization considers it necessary to allocate. For example, this may be a bad debt of a counterparty or the value of stolen property, in respect of which investigative actions have not yet been completed. The reflection of such data on this line with a corresponding decrease in figures for those articles in which they could be reflected if there were no decision of the organization to allocate them, will require notes both to the article “Other current assets” and to the second article, which will be affected by such an operation.
The data for the article "Authorized capital (share capital, authorized fund, contributions of comrades)" are taken as the balance of account 80.
The figures in the item “Own shares repurchased from shareholders” correspond to the balances on account 81.
For the article “Revaluation of non-current assets”, data on the balances on account 83 relating to fixed assets and intangible assets are used.
Data on the item "Additional capital (without revaluation)" is formed as the balance on account 83 minus data on the revaluation of fixed assets and intangible assets.
The article "Reserve capital" shows the balance of account 82.
The value reflected in the item “Retained earnings (uncovered loss)” in the annual balance sheet is the balance of account 84. For interim reporting (before the reformation of the balance sheet carried out at the end of the year), this figure consists of two balances: account 84 (financial result of previous years) and 99 (financial result of the current period of the reporting year). The article “Retained earnings (uncovered loss)” is the only balance sheet item that can have a negative value. At the same time, it is important that for an organization that has a loss, the result of the “Capital and reserves” section (net assets) does not turn out to be less than the amount of the authorized capital. If this circumstance takes place for two consecutive financial years, then the organization must either reduce its authorized capital to the appropriate figure (and this is not always possible, since the authorized capital cannot be less than the minimum value established by the current legislation), or it is to be liquidated.

Read more about the reform of the balance sheet in the article. “How and when to reform the balance sheet?” .

The item "Borrowed funds" in the section "Long-term liabilities" is filled in if there is debt on loans and borrowings, the maturity of which exceeds 12 months (balance on account 67). At the same time, interest on long-term borrowed funds should be included in short-term accounts payable.
Under the article "Deferred tax liabilities", organizations applying PBU 18/02 indicate the balance of account 77.
The value under the item "Estimated liabilities" in the section "Long-term liabilities" corresponds to the balance of account 96 (reserves for future expenses) in terms of those reserves, the period of use of which exceeds 12 months.
Under the article "Other liabilities" in the section "Long-term liabilities" are shown liabilities with a maturity of more than 12 months, not included in other lines of long-term liabilities.
The item "Borrowed funds" in the section "Current liabilities" is filled in if there is debt on loans and borrowings, the maturity of which is less than 12 months (balance on account 66). At the same time, this includes interest on long-term borrowed funds recorded on account 67, and debt on long-term loans and borrowings recorded on account 67, if less than 12 months are left before its repayment.
Data for the item "Accounts payable" are formed as the sum of credit balances on accounts 60, 62, 68, 69, 70, 71, 73, 75, 76.
For the item “Deferred income”, the value is taken as the sum of balances on accounts 86 (targeted financing) and 98 (deferred income).
The value under the item "Estimated liabilities" in the section "Current liabilities" corresponds to the balance of account 96 (reserves for future expenses) in terms of those reserves, the period of use of which is less than 12 months.
Under the article “Other liabilities”, the section “Current liabilities” shows liabilities with a maturity of less than 12 months that are not included in other lines of short-term liabilities.

Other non-current assets - what is it in the balance sheet?

“Other non-current assets” - in the balance sheet, these are, as already mentioned, non-current assets that are not reflected in other lines of section 1 “Non-current assets”.

Other non-current assets of the organization may include, for example:

investments in non-current assets of the organization recorded on the relevant sub-accounts of account 08 "Investments in non-current assets", in particular, the organization's costs for objects that will subsequently be taken into account as objects of intangible assets or fixed assets, as well as costs associated with the implementation of unfinished R&D, if the organization does not reflect these indicators;
equipment for installation (equipment requiring installation), as well as transportation and procurement costs related to it, reflected in accounts 15 and 16;
a one-time lump-sum payment, provided that the write-off period for these expenses exceeds 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months;
the amount of the listed advances and advance payment for works, services related to the construction of fixed assets.

Current liabilities in the balance sheet is line 1500 of the balance sheet

Often, accountants, when filling out tables characterizing the financial condition of an organization, face difficulties when it is required to indicate current liabilities, because this concept is absent in regulatory documents on accounting and taxation.

To determine where current liabilities are reflected in the balance sheet, let's turn to the meaning of this term. The Financial Dictionary defines current liabilities as accounts payable due within the next 12 months. In other words, current liabilities are synonymous with short-term liabilities. Short-term liabilities are reflected in section V of the liabilities side of the balance sheet. Thus, the current liabilities in the balance sheet are line 1500 “Total for section V”, which is defined as the sum of lines 1510, 1520, 1540, 1550, 1530 of the liabilities of the balance sheet.

Find out when the balance sheet is submitted (terms, nuances). .

Results

The balance sheet is the main component of the financial statements, a summary of the organization's financial indicators as of a certain date. It is drawn up in a certain form and according to certain rules. It is rented to the tax office and also presented to other interested users. Starting from June 1, 2019, you must use the form as amended on 04/19/2019.

balance science

balance science- the science of the economic essence of the balance sheet, the principles of its construction, the rules for evaluating articles and the use of balance sheet information for the purpose of enterprise management.

The basis of balance science is the principle of equality of the two parts of the balance sheet, as well as methods of registration and classification. The common thing in the approaches of all schools is the unity of goals and objectives, where the purpose of accounting was defined as the definition of all components of the organization's property included in the balance sheet and itemized assessment of balance sheet items. In the second half of the 19th century, the birth of balance science as a science took place, then various accounting schools were formed, which had their own approaches to the study of balance:

It should be noted that the term "balance" in the XIX century was ambiguous. There are three most common interpretations of its meaning:

At present, the latter interpretation prevails, although there was no such unambiguity back in the 19th century.

Story

Bank balance sheet, 1906

The balance sheet is the oldest type of generalization of data on the financial and economic life of companies. The exact data on the origin of the balance sheet is unknown. In the archives of the Francesco Datini company, for the first time in history, one can find a documented principle of applying double entry when recording account transactions. In addition, in his trading company in the first half of the 1390s, the first annual balance sheet, the prototype of the modern one, was compiled. The first theoretical information about it was obtained only in 1494, when the work of Luca Pacioli "Treatise on Accounts and Records" was published, containing the first description not only of the balance sheet, but also of accounting in general.

The balance sheet, which was described by Luca Pacioli, was a structured document consisting of two segments - an asset and a liability, which should be equal. All accounts with debit balances were to be included in the asset, and all accounts with credit balances were to be included in the liability. The meanings of the concepts "debit" and "credit" were not explained. In fact, the debit was understood to be the left side of any account, and the credit was its right side.

Thus, the meaning of data grouping in the balance sheet was not clear to users. As a result of this posting, the asset, along with active items, included a loss item. And in liabilities, along with accounts payable, were capital and profit. This approach is essentially called the theory of one series of accounts, the basis of this approach is the assumption that all accounts are the same in nature and subject to common registration rules (for example, the formation of correspondence accounts according to the rule: debit the one who receives, and credit the one who gives .

This method of grouping persisted for several centuries. Only three hundred years after the appearance of the balance sheet, the first critical remarks about accounting appeared. In the 19th century, joint-stock companies began to appear in Europe, whose balance sheets were published in newspapers and even considered in courts. The strange structure of the balance sheet was noticed by many open-minded users, who began to criticize the current form of the balance sheet.

The first to react to the fact of mixing data in the balance sheet were French accountants Eugene Leauté and Adolphe Guillebeau. In the mid-80s of the XIX century, they wrote the work " General guiding principles of bookkeeping”, having concluded that in the balance sheet asset, along with real assets, there are also fictitious assets. Similarly, a liability, along with real liabilities, contains fictitious liabilities.

It was then that the idea arose to replace the words “asset” and “liability” with the words “debit” and “credit”. The newspapers began to appear balance sheets of joint-stock companies with the headings "debit and credit." This approach was more adequate than the previous one, since on the sides of the balance it was determined exactly the side of the account on which the balance was located, but still did not solve problems. Then it was decided not to change anything in the balance sheet, but to warn users about the presence of fictitious items in assets and liabilities, but this option caused widespread indignation among users.

In the first half of the 20th century, the founder of German desk accounting, Johann Friedrich Scher, proposed a reform of the balance sheet procedure, which consisted of 3 stages:

The theory of two rows of accounts (the so-called Sher theory) came to replace the theory of one row of accounts and made it possible to clearly and simply determine the debit and credit of an account.

In the second half of the 19th century, banking and financial markets were actively developing in the USA and Great Britain, which required the provision of financial statements in order to receive loans and participate in trading on stock exchanges. As a result, well-structured and fairly unified reporting appeared, which was based on the interests of various reporting users, including managers. Now the balance sheet, compiled according to IFRS, does not consist of two, but of three elements: assets, equity and liabilities. Moreover, the losses are not in assets, but in capital.

Types of balance sheets

There are many different types of balance sheets, which are classified according to various criteria, depending on the purpose, content and procedure for compiling.

According to the forms of ownership, the balance sheets of state, municipal, mixed and joint, private companies, as well as public organizations are distinguished.

Liquidation balances

Before drawing up the liquidation balance sheet itself, in order to clarify the real financial situation of the liquidated organization, an interim liquidation balance sheet is drawn up. Interim liquidation balance sheet contains information on the composition of the property of the liquidated legal entity, the list of claims submitted by creditors, as well as the results of their consideration. Typically, interim liquidation balance sheets are drawn up repeatedly, and their number depends on the duration of the liquidation process, the information needs of owners and creditors.

Thus, the interim liquidation balance sheet contains:

After all liquidation procedures are completed, a liquidation balance is a statement of the financial position of a company, reflecting its assets, liabilities and equity at the date of liquidation. The date of liquidation is the date on which the company was excluded from the public register. Such a balance has the form of a zero balance (when all its articles are equal to zero).

The balance sheet is in the form of a two-sided table. Each line of the table (balance account) is the name of the accounting object and its value at the time of the balance sheet. The main components of the balance sheet are assets (left side of the table), liabilities and equity (right side of the table). In the economic literature, the following definitions of these concepts are given:

The balance sheet as a form of financial reporting is compiled, as a rule, on the reporting date (the end of the calendar month, quarter, year). However, it is important to understand that methodologically, the balance sheet, being a set of information about the value of the property of an economic entity, can be determined as of any date (and even at any time) and can be drawn up as often as it seems necessary, even at the end of each business transaction. ).

In accounting, as in physics, there is a “conservation law" - nothing arises from anywhere (any asset of an enterprise appears due to any actions), that is, the sources of their origin are displayed synchronously with the assets in the balance sheet. Assets and liabilities are displayed separately: economic resources in the asset, and sources in the liability. The result of the balance sheet asset is always equal to the total of the balance sheet liability; when creating an enterprise, the accounting equation is fulfilled:

Assets = Liabilities

Usually part of the assets is contributed by someone else who is not the owner, taking this into account, the equality looks like this:

Assets = Equity + Liabilities

The sums from both sides of the equation are the same because they describe the same objects, but from two different points of view:

The total amount of the asset (liability) of the balance is called "balance currency" or "balance figure".

Assets include all types of funds: buildings, equipment, stocks of materials, goods, vehicles, debts of customers, counterparties, money in settlement and other bank accounts, and so on. Liabilities consist of the money that the organization owes for goods and services supplied to it, loans, and so on. The truth that the sums of both parts of the balance equation will be equal to each other does not depend on the number of operations performed. The equality of assets and liabilities is based on the principle of double entry (a method of accounting in which each change in the state of the organization's funds is reflected in at least two accounts, providing an overall balance).

Assets and liabilities are usually divided into current and long-term. In international practice, the assets in the balance sheet are listed in order of their liquidity.

Balance sheet items are formed as a result of processing a large number of business transactions, which are structurally combined into groups in accordance with their nature and function. Each material item must be presented separately in the financial statements. Items that contain immaterial amounts should be aggregated with amounts of a similar nature or purpose and should not be presented separately.

The correct preparation of the balance sheet involves:

Both in Ukraine and in Russia, in the balance sheet, assets and liabilities must be presented with a subdivision, depending on the maturity (repayment) period, into short-term and long-term. Although in the liquidity report (balance sheet for Russian banks), assets and liabilities are not divided into short-term and long-term. Assets and liabilities are presented as short-term if the term of circulation (repayment) for them is not more than 12 months after the reporting date or the duration of the operating cycle, if it exceeds 12 months. All other assets and liabilities are presented as non-current. Balance sheet items in accordance with US GAAP are similar to IFRS, but in American standards there is a requirement to arrange all items in order of decreasing liquidity.

Form of balance sheet

IFRS

The form of the real balance sheet, which was compiled in accordance with GAAP, and differs from the form of the balance sheet, compiled in accordance with IFRS, in the order of the items.

Article	March 31, 2011	March 31, 2010	March 31, 2009
Assets
Current assets
Cash and cash equivalents	25,105,000	19,967,000	24,748,000
Stocks	15,737,000	15,222,000	14,776,000
Other current assets	6,243,000	5,472,000	6,404,000
fixed assets	76,124,000	71,820,000	74,939,000
Other assets	7,985,000	7,823,000	7,159,000
Total current assets	142,734,000	139,914,000	114,396,000
Long term assets
Long term investment	132,933,000	105,241,000	97,746,000
fixed assets	76,124,000	71,820,000	74,939,000
Other assets	7,985,000	7,823,000	7,159,000
Total non-current assets	217,041,000	184,886,000	179,844,000
Total assets	359,775,000	324,800,000	294,240,000
Passive
Current responsibility
Accounts payable	40,892,000	41,159,000	29,274,000
Total current liabilities	130,200,000	114,364,000	107,212,000
Long-term debt	77,814,000	75,079,000	63,799,000
Minority share	7,090,000	6,108,000	5,462,000
Total liabilities	228,018,000	207,822,000	186,912,000
Capital
Undestributed profits	142,805,000	123,808,000	116,752,000
Treasury shares	(15,219,000)	(13,489,000)	(12,766,000)
Total Capital	124,667,000	110,870,000	101,865,000
Total liabilities	359,775,000	324,800,000	294,240,000

The presentation of the balance sheet in accordance with international financial reporting standards is regulated by IFRS 1 "Presentation of Financial Statements". The standard is flexible enough to be applicable to different types of companies regardless of the type of activity and size. In accordance with IFRS, capital is a balancing item, the presence of which makes the balance automatically converge.

Material items must be presented separately in the financial statements. Insignificant amounts should be combined with amounts of a similar nature or purpose. Information is material if its disclosure could influence the economic decisions of users. IAS 1 requires that current assets/current liabilities and non-current assets/long-term liabilities be displayed separately on the balance sheet.

Items subject to mandatory reflection in the balance sheet include:

Additional line items should be presented on the balance sheet when such presentation is necessary to give a fair presentation of the company's financial position. The decision as to whether additional items should be submitted separately should be based on an assessment of:

US GAAP

US GAAP balance sheet items are similar to IAS, but US standards require all items to be arranged in descending order of liquidity.

Comparison of balance sheet forms under IFRS, US GAAP and UK GAAP

	IFRS	US GAAP	UK GAAP
Standard	IFRS 1 Presentation of Financial Statements	Regulations on the concepts of financial accounting: 6; Regulations on financial accounting standards: 5, 6, 12, 57, 78, 96, 115, 130; Interpretations of the Financial Accounting Standards Committee: 8; Opinions of the Accounting Principles Committee: 6,12,21,22; Accounting Research Bulletins: 43, Ch. 2, 3A; Technical Bulletin: 79-3.
Contents of the report	Biennial balance sheet.	Similar to IFRS, except that the data must be presented for a three-year period, based on the requirements of the SEC.	Similar to IFRS.
Balance structure	Does not prescribe a specific format, however, some items must be presented in the balance sheet.	Similar to IFRS, items on the balance sheet are arranged in order of decreasing liquidity.	The Companies Act defines various reporting formats. Balance sheet items similar to IFRS, except for share capital.

Russia

In Russia, commercial, budgetary and insurance organizations, credit organizations and banks, non-state pension funds have various report forms, their forms and the procedure for filling out are approved by the Ministry of Finance of the Russian Federation (the Central Bank for credit organizations and banks). At the same time, the general principles for compiling a balance sheet for organizations (with the exception of credit institutions and banks, as well as state and municipal institutions) are enshrined in the accounting regulation “Accounting statements of an organization” (PBU 4/99) .

Analysis

The analysis of the balance sheet is carried out using one of the following methods:

Thus, the analysis of the balance can be carried out directly on the balance sheet or on the aggregated analytical balance. Analysis on the balance sheet itself is a rather time-consuming and inefficient process, since it involves the calculation of many indicators and, thus, does not allow to identify the main trends in the financial condition of the organization.

The analytical balance sheet summarizes and systematizes those calculations that an analyst usually performs when reviewing a balance sheet. Analytical balance covers many indicators characterizing the statics and dynamics of the financial condition of the organization. This balance actually includes indicators of both horizontal and vertical analysis.

There are six stages of balance sheet analysis:

Analysis of the dynamics and structure of the balance sheet

Scheme for constructing a comparative analytical balance
Name of articles	Absolute values		Relative values		Changes
Name of articles	For the beginning of the year	At the end of the year	For the beginning of the year	At the end of the year	In absolute terms	In structure	In % to the value at the beginning of the year	In % of balance change
Assets
A1	A1	A2
An
Balance (B)	B1	B2			B=B2-B1	0
Passive
P1	P1	P2
PN
Balance (B)	B1	B2			B=B2-B1

An important direction in the analysis of the dynamics and structure of the balance sheet are vertical and horizontal analyzes, during which the share and structural dynamics of individual groups and articles of the asset and liability balance are evaluated. Horizontal and vertical analyzes complement each other and in practice they usually build analytical tables that analyze both the structure of the report and the dynamics of its individual indicators.

Vertical Analysis- presentation of the financial report in the form of relative indicators. This representation allows you to see the share of each balance sheet item in its total. A mandatory element of the analysis is the time series of these values, through which you can track and predict structural changes in the composition of assets and their sources of coverage. Thus, the transition to relative indicators is carried out, which allows for a comparative analysis of enterprises, taking into account industry specifics and other characteristics. The scheme for calculating relative indicators is shown in the column " Relative values" in Scheme for the construction of a comparative analytical balance .

Horizontal Analysis balance is to build analytical tables in which the absolute indicators of changes in the balance sheet amounts and the relative indicators of growth (decrease) of these amounts are calculated.

Analysis of the financial stability of the company

Absolute indicators of financial stability are determined by:

the presence of real equity capital (net assets);
own working capital and net working capital.

Relative indicators of financial stability are financial stability ratios.

Analysis of balance sheet liquidity and solvency

The liquidity of the balance means the availability of working capital in the amount potentially sufficient to repay short-term liabilities. The liquidity of the balance is the basis of the solvency of the organization. The liquidity assessment of the balance can be made by various methods, including on the basis of the calculation of the main liquidity ratios.

Analysis of the state of assets

When analyzing the balance sheet, it is necessary to analyze the composition, structure and efficiency of the use of non-current and current assets. To assess the effectiveness of current assets, indicators of profitability and turnover are used.

Business activity analysis

Business activity assessment can be carried out in the following areas:

by the level of resource use efficiency (the level and dynamics of capital productivity, labor productivity, profitability and other indicators). The most important in this group are indicators of asset and capital turnover.
to determine the rate of growth or decrease in profits, turnover and other performance indicators.
according to special indicators characterizing business activity (coefficients of economic growth sustainability, self-financing ability, investment activity).

Diagnostics of the financial condition of the company

Diagnostics of the financial condition is carried out by calculating various financial ratios, conducting discriminant analysis (for example, using the Altman model or other financial or mathematical formulas or models).

Notes

Sources

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The atmospheric air and the air of closed livestock buildings always contain water vapor, the amount of which varies depending on the temperature and speed of its movement, as well as on the geographical area, season, time of day and weather conditions.

There is much more water vapor in the air of livestock buildings than in the atmosphere. This is due to the fact that a lot of water vapor (up to 75%) is released from the surface of the skin of animals, from the mucous membranes of the respiratory tract and oral cavity, as well as with exhaled air. So, for example, a cow weighing 400 kg with a milk yield of 10 liters during the day releases about 9 kg of water vapor into the environment, a calf aged 8 ... , a sow with offspring - about 11 kg, fattening gilts weighing 100 kg - up to 4 kg. Consequently, up to 2 tons of water per day can be supplied to a room for 200 cows only due to the moisture released by the animal organism, and up to 8 tons to a room for fattening pigs for 2000 heads.

In addition, a significant amount of moisture enters the air of livestock premises from the surface of feeders, drinkers, floors, walls, ceilings and other building structures. Saturation of indoor air with moisture is facilitated by spraying water at a watering place, washing feeders, dishes and other internal equipment, washing the udder, etc. The share of water vapor entering the indoor air in this way accounts for about 10 ... 30%. In pigsties, unlike other livestock buildings, the amount of water vapor coming from evaporation from the floor is often up to 150% of the moisture emitted by animals from exhaled air. This is due to the fact that in pigsties, as a rule, the floors are more wet and dirty than in other rooms.

The amount of water vapor inside the building depends on the humidity of the outside air, the efficiency of the ventilation and manure removal system, the density and method of keeping the animals, the bedding used, the type and humidity of the feed, etc.

To characterize the humidity content of air, such hygrometric indicators as relative, absolute and maximum humidity, saturation deficit and dew point are used. Relative humidity, saturation deficit and dew point are of the greatest hygienic importance.

Relative humidity - percentage ratio of absolute humidity to maximum.

In hygienic practice, when assessing the microclimate in livestock buildings, the value of relative humidity is most often used, since it gives an idea of the degree of air saturation with water vapor at a given temperature. When the air temperature rises, relative humidity decreases, and when it falls, it increases. The higher the relative humidity, the less the air is hygroscopic and able to dry the surrounding surfaces, and vice versa.

Saturation deficit is the difference between maximum and absolute humidity at a given temperature. The magnitude of the saturation deficit indicates the ability of air to "dissolve" water pores in itself. The greater the saturation deficit, the more the evaporation rate increases and the drying effect of air increases. Depending on the season of the year and the methods of keeping animals in rooms, the saturation deficit ranges from 0.2 to 6.9 g/m 3 .

The dew point is the temperature at which water vapor in the air reaches saturation and becomes liquid (moisture condensation) on cold surfaces, or fog in the air. It indicates the approach of absolute humidity to the maximum. The dew point temperature increases as the air temperature rises. If the air temperature in the room is below the dew point and its absolute humidity is high, then the water vapor turns into fog, and it condenses on the building structure. First of all, this occurs on the surface of walls and ceilings, the temperature of which is always lower than the air temperature of the premises. Therefore, the accumulation of moisture on the surface of enclosing structures indicates their insufficient thermal insulation, the need to take measures to reduce indoor air humidity.

Absolute humidity - the amount of water vapor in grams, which is contained in 1 m 3 of air at a given temperature.

The maximum humidity or elasticity of water vapor is the maximum amount of water vapor in grams that can be contained in 1m 3 of air at a given temperature. In this case, the relative humidity of the air is 100%.

The value of hygrometric indicators is influenced by other indicators of the air environment - air temperature, speed of its movement and atmospheric pressure. Air temperature has the greatest influence. As the air temperature rises, the absolute humidity rises and vice versa. Therefore, with the rational maintenance of animals in properly constructed and operated premises, the absolute humidity of the air in summer is higher than in winter. In rooms for animals, it often ranges from 4 to 12 g/m 3 .

Relative humidity and air temperature are inversely related: the higher the temperature, the lower the relative humidity and vice versa. Relative humidity is higher near the floor than near the ceiling. In buildings for animals, it usually ranges from 50 to 90%.

Influence of air humidity on the organism of animals. The hygienic value of air humidity is extremely high, although even extremely low values of relative humidity, as a rule, do not lead to the death of animals. Moisture accumulation is most dangerous if it is combined with high or low temperatures. Cold moist air causes difficulty in breathing, loss of appetite, weakening of digestion, decrease in fatness and productivity of animals, which leads to excessive consumption of feed. In winter, when animals are kept in uncomfortable, damp rooms, colds appear: bronchopneumonia, mastitis, pneumonia, muscle and joint rheumatism, indigestion, etc. High humidity is especially unfavorable for young animals, weakened and sick animals. A decrease in temperature and an increase in air humidity significantly increase its thermal conductivity and heat capacity, which leads to a large loss of heat by animals (the thermal conductivity of moist air is 10 times greater than that of dry air). In air with high humidity, heat transfer by evaporation is almost impossible.

In damp rooms, pathogenic microorganisms are preserved, more favorable conditions are created for the transmission of pathogens of infectious diseases by drop-air. There is a lot of data indicating the widespread and more severe course of paratyphoid infection and bronchopneumonia in young animals and its keeping in rooms with high humidity. Excessively humid air also contributes to the pollution of animals and premises, the more rapid destruction of buildings. High humidity combined with high temperatures can be stressful for animals. In this case, heat is retained in the body, metabolism is inhibited, lethargy appears, productivity and resistance to infectious diseases and non-communicable diseases decrease. At low humidity, high temperatures are better tolerated by animals. However, in summer, warm air dries out the skin of animals and mucous membranes, which increases their vulnerability and increases the permeability to microorganisms, and wool breaks in sheep. The drier the air, the more dust in the rooms. Therefore, in rooms for animals it is necessary to maintain optimal (60 ... 75%) air humidity.

Thus, water vapor has a direct and indirect effect on the animal organism. The direct influence is reduced to the impact on the heat transfer of animals, to its strengthening or weakening due to changes in the intensity of evaporation of moisture from the body, as well as changes in the heat capacity and thermal conductivity of the surrounding air. Indirect influence depends on a number of objects and factors that somehow change their properties due to air humidity - enclosing structures (changes in their thermal properties depending on the degree of increase), the development of microorganisms.

To prevent high humidity in the buildings of livestock farms and complexes, it is necessary first of all to take measures to eliminate or to the maximum limit the ingress and accumulation of water vapor. An important role in this is played by the correct choice of a place for construction, the use of building materials and structures with the necessary thermal properties. During the period of operation of buildings, it is necessary to ensure reliable operation of ventilation and sewerage, regularly clean buildings, remove manure and contaminated bedding. In buildings constructed from materials with high thermal conductivity, it is necessary to insulate walls and ceilings to avoid moisture condensation on them. To reduce the humidity in the premises, a litter of straw cut or high-moor sphagnum peat is often used (reduces relative humidity by 8 ... 12%). However, the high labor costs for bedding and manure removal force the growing spread of the bedless method of keeping animals on partially or completely slatted floors. In these cases, the efficient operation of the ventilation and manure removal system is of particular importance.

In some cases, quicklime is used to reduce indoor air humidity (3 kg of lime can absorb up to 1 liter of water from the air). Using quicklime, it is possible to reduce the relative humidity of the air by 6 ... 10%.

In order to combat high humidity in some pig farms, especially fattening farms, animals are fed outside the main buildings - in special "canteen" rooms.

The microclimate is a combination of physical and chemical factors of the air environment and the light regime of the room. The concept of microclimate includes the temperature and humidity of the air, the speed of its movement, the content of harmful gases, dust content, ionization, illumination, noise level. The state of the microclimate depends on climatic and weather conditions, the type of premises and its enclosing structures, the level of air exchange, the perfection of ventilation, heating, sewerage and manure removal systems. The microclimate is also influenced by the technology of keeping animals, the density of their accommodation, the quantity and quality of bedding, the type of feeding, the species and age composition of the livestock.
Rationing of optical radiation. Optical radiation is a combination of visible (VS), ultraviolet (UFL) and infrared light (HKL). In the spectrum of solar radiation, visible rays account for about 40%, infrared - 55%, and ultraviolet - 5%.
Visible light is a universal stimulus and synchronizer of many biological processes and, above all, reproduction processes.
The light rays perceived by photoreceptors are transformed into nerve impulses, which are transmitted through the cerebral cortex and through the pineal gland to the hypothalamus, then to the pituitary gland. The latter regulates the work of the peripheral endocrine glands, including the sex glands. Rhythms of light and dark cause changes in metabolism and the phenomenon of photoperiodism. Depending on the photoperiodic reaction, agricultural animals are divided into short-day (goats and sheep of most breeds) and long-day (horses, cattle, pigs, poultry, rabbits). In the first group, the sexual function is stimulated by decreasing (8-10 hours), in the second - by increasing (up to 16-17 hours) daylight hours.
Artificial photoperiodic regimes make it possible to transfer the reproduction period to any season, increase the multiplicity, increase the productivity and resistance of animals.
For dairy cows, sows, horses, the length of the day should be at least 16-17 hours per day with an illumination of 50-75 lux. For chickens in the first days of life, daylight hours are set at 20-23 hours, with a gradual reduction to 8 hours per day by two to three months of age. With the onset of oviposition, the length of the day is gradually increased to 15-17 hours per day.
In order to reduce energy costs, intermittent lighting is widely used. For example, when growing broilers 1C:2T (C - light, T - darkness).
Ultraviolet rays, depending on the wavelength, are divided into three spectra:
spectrum A (long-wave), 400-315 nm, have a tanning effect;
spectrum B (medium wave), 315-280 nm, have anti-rachitis and erythema effects;
spectrum C (shortwave), 280-200 nm, have a pronounced bactericidal effect.
UFL have photochemical, metabolic and bactericidal action. Natural and artificial UFL in the optimal dose are a powerful physical stimulator of metabolic processes. When they are used, hematopoiesis, phosphorus-calcium and carbohydrate-fat metabolism are stimulated, the immunobiological reactivity of animals, productivity and product quality increase. So, with the rational use of UFL, the following increase: milk yield of cows - by 4-7%, weight gain of fattening animals - up to 10-13%, egg production of chickens - by 3-5%.
HKL, depending on the wavelength, are divided into three regions of the spectrum:
region A (shortwave), 760-3000 nm;
region B (medium wave), 3000-6000 nm;
region C (long-wave), over 6000 nm.
The wavelength of this type of radiation is inversely proportional to their permeability to living tissues. HKL have a pronounced thermal effect and are used to create a local microclimate when growing young animals of all kinds of animals. The alternating effect of ICL on the body in the optimal dose causes hardening of animals to unfavorable environmental factors. At the same time, when using infrared rays for heating young animals, a higher zootechnical effect is obtained than from using convection heat, while reducing costs.
The use of combined installations of the IKUF type, in which complex ultraviolet and infrared irradiation is used, is highly effective, which makes it possible to significantly increase the resistance of young animals, as well as the physicochemical and biological parameters of the air environment.
Air temperature is the most important factor in the external environment, it is the main physical stimulus that affects the body's heat transfer.
The ambient temperature at which metabolism, heat production are minimal, and the physiological functions of the organs and systems of the animal's body are not stressed, is called zone of thermal indifference(thermoneutral zone) or comfort temperature. The lower and upper points of thermoneutrality are called critical temperatures. At air temperatures below the lower critical (in the so-called lower zone of increased metabolism), metabolism and heat production in the animal's body increase.
A significant deviation of this indicator from the optimal values violates the thermal equilibrium of the body due to hyperthermia or its enhanced return - hypothermia.
At high air temperatures, the release of heat from the body of the animal slows down. Under these conditions, animals consume less feed, their productivity and resistance to diseases decrease. Exposure to extreme heat can lead to heatstroke, sometimes fatal.
The action of high temperatures is especially poorly tolerated by animals with high humidity and insufficient air velocity. To prevent overheating of animals, air conditioning units are used that cool, dry, humidify the room, clean it of dust, and ionize. It is possible to reduce the negative impact of high temperatures on the animal's body by increasing air exchange and air movement speed, as well as by observing zoohygienic standards for placing animals in rooms. When using steam or water heaters in livestock buildings, cold water is passed through them to cool the incoming air. Aerosol nozzles can be inserted into the supply ventilation system to spray water, the evaporation of which takes heat. Dousing the body of animals with cool water, as well as bathing, has a good effect.
The influence of high temperatures and direct sunlight can be reduced by whitewashing buildings, using building materials with high thermal resistance, and planting green spaces with a dense crown. When grazing during the hottest time of the day, animals are kept in the shade, and morning, evening or even night hours are used for grazing. At high air temperatures, most of the heat from the body is lost when moisture evaporates from the surface of the skin and from the mucous membranes of the respiratory tract. Therefore, during the heat period, animals should regularly receive cool water.
When the air temperature is below the critical temperature, heat transfer increases. To maintain a constant body temperature in animals, thermoregulation mechanisms are activated that reduce the transfer of heat from the body to the environment) ". First of all, the blood vessels of the skin narrow, its temperature decreases, the area of \u200b\u200bopen skin decreases (the animals cringe, hunch over). In addition, breathing becomes deep, the pulse slows down.However, these factors may not be sufficient to maintain body temperature, then the formation of heat in the animal's body increases (chemical thermoregulation).
A significant decrease in ambient temperature enhances metabolism in the body and increases the level of oxidative processes. As a result, additional heat is generated. In this case, the productivity of animals, as a rule, decreases and the cost of feed per unit of production increases.
Low temperatures contribute to the occurrence of diseases of the respiratory system, digestion, udder, muscles, joints, and also reduces the resistance of the animal to infections.
Keeping animals in conditions of unfavorable temperature causes great economic damage to animal husbandry. So. for example, low air temperature with sharp fluctuations can cause a cold and hypothermia of the body, with subsequent complications and an acute manifestation of the disease with a waste. Even a slightly lower temperature with a long-term effect on the body's heat exchange contributes to a decrease in body weight gain and unproductive consumption of feed.
With a decrease in temperature from 21 to 6 ° C, for each degree of air temperature decrease during fattening pigs, the increase in body weight is 2% lower, i.e. if, for example, the air temperature is below the optimum by 10 ° C, then 20% of the increase in body weight will be lost.
Therefore, the regulation of indoor air temperature, especially in the industrial technology of animal husbandry, is of great importance.
To ensure the normal functioning of the animal organism, obtaining high productivity from them and efficient use of feed, optimal temperatures in livestock buildings are recommended (Table 13.2; 13.3). The air of livestock buildings constantly contains water vapor, which comes mainly with animal secretions (with exhaled air, from the surface of the skin and from the mucous membranes of the respiratory tract, as well as with feces and urine). So, a cow weighing 500 kg and milking 15 liters per day emits about 11 kg of water vapor; suckling sow weighing 200 kg with piglets - 7.7 kg. Moisture also comes from the outside air and from the evaporation of water from the floor, drinkers, feeders. High air humidity is observed with crowded animals, insufficient ventilation of premises and unsatisfactory sewerage.
Air humidity affects the heat transfer of the animal body. High humidity has a negative effect on animals at high and low air temperatures. Increased air humidity combined with high temperature makes it difficult to transfer heat from the body, as the evaporation of moisture from the surface of the body and the mucous membranes of the respiratory tract slows down. This leads to overheating, which can result in thermal shock.
Keeping animals in warm and damp rooms impairs appetite, causes lethargy, reduces productivity and increases feed costs per unit of production. In addition, resistance to adverse factors and pathogens of infectious diseases decreases in animals.
In conditions of high humidity, animals tolerate cold worse; since moist air has a high thermal conductivity and the body loses a lot of heat, hypothermia occurs, which contributes to the occurrence of colds and infectious diseases. Along with this, the productivity of livestock decreases and the cost of feed for obtaining products increases. High air humidity in livestock buildings contributes to the occurrence of certain skin diseases (ringworm, eczema). Under such conditions, various microorganisms, including pathogens, retain their vital activity longer.

Increased indoor humidity also contributes to reduced productivity. Thus, the increase in body weight in fattening pigs is reduced by 2.7% for each percentage of increased humidity over 88%, and in cows, milk yield is reduced by 1% for each percentage increase in humidity over 85%. The increased humidity of the indoor air contributes to the growth of the moisture content of the litter, especially the non-removable one. in sheepfolds, which in turn contributes to the development and preservation of kosher invasions.
Humid air adversely affects the depreciation of the premises and the thermal properties of their fences, since the appearance of condensate on the building envelope violates their thermal insulation.
Animals feel better and give higher productivity at optimal air humidity, regardless of its temperature. However, excessively low relative humidity (below 40%) has a negative effect on animals. Under these conditions, they experience increased sweating, dryness of the mucous membranes and skin, a decrease in appetite and productivity, as well as resistance to diseases.

In rooms for animals, relative humidity in the range of 50-70% is optimal.
Of primary importance in the fight against excessive air humidity is effective ventilation with air heating, as well as the maximum limitation of sources of water vapor (prevention of water spillage, insulation of enclosing structures, efficient sewerage, use of moisture-absorbing bedding).
The movement of air on the body of animals has a direct and indirect effect. The movement of air has a direct effect on the body of the animal, changing its heat transfer. It works in conjunction with temperature and humidity. At low temperatures, an increase in the speed of air movement increases the heat transfer of the body, which can cause hypothermia in animals and the occurrence of colds in them. Especially negatively affects the high speed of air movement in combination with low temperature and high humidity. An increase in air mobility at high ambient temperatures has a positive effect on the body, increasing heat transfer and preventing overheating.
With an uneven distribution of air flows in the room, dead zones appear - aerostases with a reduced air velocity (less than 0.05 m / s) and a high concentration of harmful gases, dust and microorganisms, which has a negative impact on animal health.
In the cold and transitional periods of the year, the optimal air velocity is (m / s): in cowsheds - 0.5, in calves - 0.3, in pigsties - 0.15-0.3, in sheepfolds - 0.5, in poultry houses - 0.3. In summer, the speed of air movement can be up to 1 m/s or more, depending on the season and climatic zone.
Acoustic background. At livestock enterprises, noise arises as a result of the sounds made by animals, the operation of technological equipment: mechanisms and machines for preparing feed and distributing it, cleaning manure, ventilation, milking cows. External (by origin) noise may also be important (when livestock buildings are located under air routes or near airfields, railways, etc.).
Many noises can be attributed to excessive stimuli that cause anxiety and stress in animals. Industrial noises inhibit the conditioned reflex activity of the body, adversely affect the health and productivity of animals and birds. The intensity of the noise level for farm animals should not exceed 65-70 dB.
One of the most detrimental effects of noise is sleep disturbance. Animals endure the lack of sleep harder, more painfully than complete starvation. Dogs deprived of sleep died after 4-5 days, i.e. several times faster than during starvation (A.F. Kuznetsov).
To reduce production noise in livestock buildings, they provide for fitting and setting up devices, the use of soundproof gaskets, the removal of power units of milking machines, powerful fans in special isolated rooms. Instead of cleaning manure and distributing fodder with the help of tractors, the device of slatted floors, the installation of manure and fodder conveyors are proposed. Planned plantings of trees and shrubs are well protected from external noise.
Ionic composition of air. In areas with clean air, 1000 light ions are found in 1 cm3 (and up to 3000 in the mountains). In cities with a polluted atmosphere, their number is reduced to 400-100 per 1 cm3. In enclosed spaces, the number of ions is 1-2 orders of magnitude lower than in atmospheric air.
Negatively charged light air ions, in contrast to positively charged and heavy ions, have a beneficial effect on the body of animals and birds. They penetrate the body with inhaled air through the mucous membrane of the respiratory tract, the wall of the alveoli into the blood. At the same time, the charge of colloids in the blood increases, and when positive ions are inhaled, it decreases. It is also possible that ions directly affect the body (for example, pigs) through skin receptors and indirectly through the nerve endings of the upper respiratory tract, affecting the neuroendocrine regulation of metabolic processes.
Artificial aeronization has a positive effect on the microclimate of livestock buildings. Thus, dust, microbial and ammonia air pollution is reduced in pigsties - by 1.5-2 times, and in poultry houses - by 4 times. The mechanism of this phenomenon is associated with the process of charging and recharging both solid and liquid indoor air aerosols, their movement along the electric field lines and settling along with microorganisms on walls, floors, ceilings and equipment. Under the influence of negative ions, the morphological and cultural properties of many microorganisms change. The intensity of their growth is reduced by 47-70%.
The gas composition of the air. The air of livestock buildings differs from the atmospheric one in its composition, since animal waste products - harmful gases, enter it, and the quality of the air environment can deteriorate so much that it leads to a violation of the physiological functions of the body, a decrease in productivity, diseases, death and culling of animals, especially young animals .
In poorly ventilated rooms, the amount of oxygen can decrease to 16-18%, with the content of this gas in the atmospheric air at the level of 21%. With prolonged maintenance in such conditions, nutrients are not oxidized in the body and intermediate decay products accumulate, which adversely affects the metabolism and productivity of animals.
Carbon dioxide(CO2) - the end product of the oxidation of organic substances - is released during respiration. So, a cow weighing 500 kg with a milk yield of 15 liters emits 143 liters of carbon dioxide per hour, and a suckling sow weighing 200 kg - 114 liters.
An increase in the amount of CO2 in the blood leads to excitation of the respiratory center. A significant amount of this gas in indoor air has a toxic effect. With crowded animals and poor ventilation, the amount of carbon dioxide in livestock buildings can rise to 0.5-1% or more. A long stay in such conditions is accompanied by chronic poisoning, which is characterized by increased breathing, lethargy, loss of appetite, decreased productivity and resistance to diseases (I.I. Yarov).
By the content of carbon dioxide, one can judge the quality of the air in livestock buildings and the level of its exchange with the atmosphere. The concentration of carbon dioxide in indoor air should not exceed 0.25%.
Ozone is a dynamic isomer of oxygen. It decomposes easily and, releasing one atom, acts as a strong oxidizing agent. Ozone is formed by electrical discharges in the atmosphere under the influence of ultraviolet rays. At concentrations of 0.01-0.06 mg / m "it has a stimulating effect on the activity of the respiratory organs and the cardiovascular system. There is no ozone in polluted air, it is spent on the oxidation of organic substances. Therefore, the presence of ozone indicates the purity of the air. In concentration 0.1 mg/m3 ozone irritates the mucous membranes of the eyes and respiratory tract, and at a higher content it is toxic.This gas is used for air deodorization.
Ammonia- toxic gas with a pungent odor. In animal housing, ammonia is mainly formed from the decomposition of urine and feces. Therefore, the ammonia content increases in unsanitary conditions and with poorly functioning ventilation and sewerage. With prolonged intake of non-toxic doses of ammonia with air, the resistance of the animal organism decreases, which contributes to the occurrence of diseases, especially respiratory ones.
Ammonia is highly soluble in water, being adsorbed on the mucous membranes of the eyes and respiratory tract, it reduces their barrier function and can cause conjunctivitis, bronchitis and pneumonia. When ammonia enters the blood, it combines with hemoglobin, forming alkaline hematin, which is not able to absorb oxygen. As a result, the content of hemoglobin in the blood decreases and the phenomena of anemia are observed.
Carbon monoxide(carbon monoxide, carbon monoxide, CO) is a product of incomplete combustion of fuel. He is the most dangerous there. where gas burners or mechanisms are installed that work with fuel that does not burn completely. Carbon monoxide is lighter than air, colorless, and has a faint, garlic-like odor. Chronic poisoning is possible at concentrations exceeding 2-3 mg/m3. Symptoms of poisoning include increased breathing, convulsions, vomiting, coma. Carbon monoxide, penetrating through the pulmonary alveoli into the blood, displaces the oxygen of hemoglobin, forming a stable compound with it - carboxyhemoglobin. As a result, persistent tissue anoxemia occurs, and underoxidized metabolic products accumulate. CO is eliminated from the body very slowly with exhaled air. Therefore, poisoned animals must be provided with access to fresh air; to irritate the respiratory center, inhalation of oxygen or its mixture with carbon dioxide is used.
The maximum allowable concentration of carbon monoxide in the premises is 2 mg/m3.
hydrogen sulfide It is a colorless toxic gas with a pronounced smell of rotten eggs. Being absorbed into the blood, hydrogen sulfide blocks the activity of enzymes necessary for cellular respiration, resulting in respiratory paralysis. The iron of blood hemoglobin, binding to H2S, is converted into iron sulfide, and therefore hemoglobin cannot participate in the binding and transport of oxygen. Hydrogen sulfide on the mucous membranes forms sodium sulfide, which causes inflammation of the latter.
In chronic poisoning even with small concentrations of H2S (above 10 mg/m3), hypotension, tachycardia, conjunctivitis occurs, and body weight decreases. In pigs, even these concentrations cause photophobia and loss of appetite, anxiety, vomiting and diarrhea. In livestock buildings, the presence of 10 mg / m3 of hydrogen sulfide is allowed for adult animals, and for young animals and birds - 5 mg / m3.
To clean the air in livestock buildings from toxic gases, it is necessary: the purity of the external (atmospheric) air, the reliable operation of the ventilation system (if necessary, with the forced extraction of toxic gases from the zones of their formation), proper hygiene and veterinary and sanitary culture on farms and complexes , as well as the accurate operation of the sewerage system and the timely removal of manure. The use of bedding made of hygroscopic materials, including those that absorb harmful gases and water vapor, is envisaged.
The content of ammonia and other harmful gases is reduced by ozonization and ionization of indoor air and aerosol treatment with solutions of organic acids (lactic, succinic, etc.), as well as when using peat bedding, bedding vermiculite and superphosphate (V.I. Mozzherin and others).
The air of livestock buildings contains harmful aerosols in the dust and droplet phase.
Dust may be of mineral or organic origin.
The direct effect of dust is its effect on the skin, eyes and respiratory organs. Dust has the greatest effect on the respiratory system, especially when animals stay in dusty air for a long time. In this case, their breathing becomes superficial. At the same time, the lungs are poorly ventilated, which predisposes to various respiratory diseases. It irritates and injures the mucous membranes, which reduces their protective properties and promotes the penetration of infections. As a result, chronic and acute inflammation of various parts of the upper respiratory tract can occur. In addition, dust can settle on the mucous membrane of the eyes, causing inflammation, and also contaminate the skin of the animal. In this case, itching, irritation, cracks and inflammation of the skin are observed, which causes a violation of its functions.
Dust particles in the air also have an indirect effect on the animal's body. In particular, they worsen the illumination of the premises. contribute to the condensation of water vapor in the air and absorb most of the ultraviolet rays of solar radiation.
Microbial air pollution. Microorganisms most often enter the air from soil, water, animals and humans. They are located on dust particles (solid aerosols) or included in droplets (liquid aerosols) and with them are kept in the air (from several minutes to 2-4 hours), are carried by air currents at various distances, and settle on the surface.
The causative agents of many diseases, especially respiratory ones, spread rapidly through the air, mainly by its convection currents, which poses a great danger to animals in the room. In a poultry house, for example, one chicken with laryngotracheitis is enough for the disease to quickly cover the entire population of birds. The same happens with many other viral diseases, the pathogens of which are transmitted by the respiratory tract. The aerogenic pathway for the spread of diseases becomes essential at a high concentration of animals (poultry farms, industrial complexes).
According to the species composition, microorganisms in the air of closed livestock buildings are mainly classified as saprophytes. There are many cocci, fungal spores (Aspergillus, Penicillium, Mucoraceae).
The number of microorganisms in the air of premises for cattle ranges from 12 thousand to 100 thousand, pigsties - from 25 thousand to 150 thousand, and in poultry houses - from 50 thousand to 200 thousand microbial bodies per 1 m3. The content of microorganisms in the indoor air largely depends on how carefully the sanitary and hygienic requirements for construction, equipment, and operation of the premises are met, on the reliability of the ventilation, sewerage systems, and maintenance of technological regimes. In rooms where these requirements are not strictly adhered to, bacterial air pollution increases, especially due to opportunistic bacteria, such as hemolytic streptococci (up to 2.4 thousand), bacteria of the Escherichia coli group (up to 100 or more per 1 m), Pseudomonas aeruginosa, Pasteurella, Staphylococcus aureus. It is conditionally pathogenic bacteria and viruses that can cause mass diseases of calves and piglets.
The fight against air pollution in the premises for animals and the protection of the air basin of the territory of farms and complexes include general measures and specific solutions aimed at cleaning, neutralizing and deodorizing the air. The first group of measures includes strict observance and timely implementation of all veterinary and sanitary and zoohygienic norms and rules for keeping and feeding animals, organizing uninterrupted and accurate operation of microclimate systems, manure removal, thorough cleaning and disinfection of premises (including aerosol).
To reduce the degree of pollution of the air basin of the territory of farms and complexes, it is necessary to throw polluted air from the premises up with a torch to a height calculated to create an aerodynamic shadow. Correctly determine the place of intake of fresh air and the ventilation chambers of the centralized ventilation system are placed in the end parts of the buildings. In such cases, the concentration of harmful gases and microflora does not exceed 20% of the MAC for premises. Axial exhaust fans are equipped with protective visors, tubes bent downwards, which reduces the spread of dirty air by 2-5 times (G.K. Volkov).
An effective measure to reduce dust and microbial pollution of the air basin is the creation of ring protective strips of green spaces.
Purification and neutralization of the air emitted from the premises is carried out using KD oil filters in combination with LAIK brand SGT 6/15, providing a cleaning efficiency of up to 99.97%, or filters made of fabric FPP-15-30. Electric filters are also used. For the same purpose, air ionizers can be mounted in the exhaust ducts, bactericidal lamps of the DB-60 type can be installed in the supply chambers.

The health of animals and their productivity largely depend on the microclimate of livestock buildings. If it does not meet the optimal zoohygienic parameters, milk yield decreases by 10 ... 20%, animal weight gain - by 20 ... 30%, the waste of young animals reaches 30%.

The creation of a favorable microclimate in livestock buildings also affects the working conditions of service personnel, the service life of buildings, and the improvement of operating conditions for technological equipment.

The components of the microclimate are temperature, humidity, speed of movement and air pollution, the presence of dust and harmful microorganisms, and the illumination of the premises.

temperature and humidity. Of all microclimate factors, air temperature has the greatest influence on animal productivity and how much feed they eat. With significant deviations of the internal air temperature from the optimal limits, animals consume food or body energy to maintain a constant temperature of their own body, which leads to a decrease in their productivity. It should be taken into account that the cost of feed consumed by animals to maintain their body temperature is approximately 3-4 times higher than the cost of thermal energy spent on heating livestock buildings.

An increase in air temperature above the upper optimal limit has a particularly negative effect on the body of cattle. The most sensitive to high temperature are highly productive cows and animals in the last stage of pregnancy. It has been established that for dairy cows the lower limit of the optimum temperature is +5°С, and the upper limit is +25°С.

Animals of different ages require different temperatures in the stalls. Keeping healthy, strengthened animals is permissible in colder rooms. Young animals due to unsteady thermoregulation (especially in the first days after birth), as well as sick animals, are very sensitive to low temperatures.

Standard values of temperature and relative humidity of indoor air in industrial premises for cattle are regulated by ONTP 1-77 (Table 9).

The humidity of the indoor air of livestock premises depends on the humidity of the outdoor air, as well as on the amount of moisture emitted by the animals, the moisture introduced with feed, the animals' water, and the cleaning of the premises with water.

If optimal temperatures are maintained in livestock buildings, then, as a rule, relative humidity is in the range of 70 ... 85%. When the temperature in the premises decreases, the relative humidity of the air increases and condensation of water vapor on walls, ceilings and floors can be observed. An increase in the relative humidity of the air above the permissible level, and especially the presence of condensation, is undesirable for zoohygienic, thermophysical and technical reasons.

With low humidity, animals tolerate low temperatures better. Due to the high thermal conductivity of moist air at low temperatures, animals lose a lot of heat, chill and catch a cold. High humidity has a particularly harmful effect when the air temperature rises. Moisture is also a favorable environment for the development of pathogenic microbes, fungi and mold.

An increase in air humidity and moisture content in the materials of the enclosing structures leads to a decrease in the heat-shielding qualities of the latter, an increase in heat loss, a decrease in the temperature of the internal air and on the inner surface of the enclosures.

The high relative humidity of the air in the stalls and condensed water cause great damage to the durability of buildings, machines and equipment. The humidity regime determines such durability factors of structures as frost resistance, peeling of plaster and cladding, keeps metal from corrosion, and wood from decay.

On the other hand, too low air humidity in stall premises is also undesirable, since it contributes to respiratory diseases of animals, therefore, the minimum allowable humidity is set equal to 50% for livestock buildings.

The necessary temperature conditions in the premises for adult cattle and young animals can be maintained due to the heat generated by the animals, and to a large extent also depends on the thermal properties of the building envelope, air humidity, and proper ventilation. When calculating the ventilation and heat balance of "livestock premises, the amount of heat, carbon dioxide," slots and water vapor emitted by animals, are taken according to the standards (ONTP 1-77).

Technological design standards also set the allowable air speeds in the premises for cattle. At lower temperatures, due to the resulting cooling, the air velocity must be less than at higher temperatures. Since a certain minimum air exchange is always necessary to remove excess moisture and harmful gases from the premises, the air velocity at the optimum temperature in livestock buildings should not be lower than 0.1 m / s. In cowsheds, buildings for young and fattening cattle, the air velocity is assumed: optimal 0.5 and maximum 1 m/s; in maternity wards, calves, milking. departments and points of artificial insemination - respectively 0.3 and 0.5 m / s.

Gas composition of air. When animals are kept in closed, poorly ventilated buildings, a significant amount of carbon dioxide (CO2) released during respiration accumulates in the air of the stall rooms, while the oxygen content is reduced.

If the outdoor air contains 0.03 ... 0.04% carbon dioxide, then in animal rooms its content can reach 0.4 ... 1%. This amount of carbon dioxide reduces the normal metabolism of animals, their productivity and resistance to diseases.

As a result of the decomposition of manure, urine and bedding impregnated with them, the air in the stall premises is also polluted with ammonia (NH3) and hydrogen sulfide (H2S). These gases have a harmful effect on the body of animals, weaken them and contribute to the disease. In addition, ammonia irritates the mucous membranes of the eyes and respiratory tract. Hydrogen sulfide is a poison for the circulatory and nervous systems, therefore, according to zoohygienic requirements, the amount of carbon dioxide in the air of the stalls of buildings for cattle should not exceed 0.25 ... 0.3% by volume. The maximum permissible concentration of ammonia (NH3) in the air of premises for keeping animals is not more than 0.0025 ... 0.0031% by volume, and hydrogen sulfide (H2S) is not more than 0.001% by volume.

Standards for dust and bacterial air pollution in livestock buildings have not yet been developed. However, it should be borne in mind that dust increases the cost of cleaning technological elements and windows. It can reduce the performance of heating and ventilation equipment and even disrupt its operation. Since dust in livestock buildings is mainly of organic origin, it is a breeding ground for airborne bacteria and fungi. Dust formation noticeably decreases when animals are kept without litter.

Illumination. Light has a positive biological effect on the organism of animals, especially on the development and growth of young animals. Under the action of light, the physiological metabolism in the body of animals and the assimilation of feed are improved. Normal natural lighting helps to increase the productivity of lambing and the body's resistance to animal diseases. According to averaged data, an increase in natural lighting in cattle rooms contributes to an increase in milk productivity by about 5%, and weight gain by 10%. The higher fat content in evening cow's milk (compared to morning milk) is associated with the influence of light. Direct sunlight also has disinfectant properties, killing or stopping the reproduction of pathogens. On the other hand, sufficient illumination contributes to the improvement of the work of workers and increase their productivity.

The illumination of livestock buildings depends on a combination of many factors: the size and shape of the light openings, their location relative to the working surface, the area and type of glazing, the degree of glass contamination, the reflectivity of the internal surfaces of the premises, as well as the climatic conditions of the construction area, the orientation of the building, etc.

In the practice of building pavilion-type livestock buildings with their relatively small width (depth of premises), we apply the geometric method of rationing illumination, according to which the norms of natural lighting are determined by the ratio of the area of window openings to the floor area. For a more complete and accurate assessment of natural lighting conditions, the lighting method is used, which consists in determining the coefficient of natural illumination (abbreviated as KEO). The natural light coefficient is the percentage of natural light created at some point on a given plane indoors under natural light (direct daylight or after reflection) to the simultaneous value of outdoor horizontal illumination created by the light of a completely open sky.

KEO values are normalized for the least illuminated point of the technological zone of livestock buildings with side, top or combined (top and side) lighting. The normalized values of KEO in the premises of buildings for cattle are established by the "Industry standards for lighting agricultural enterprises, buildings and structures" (Table 10).

Of a number of well-known methods for calculating KEO, the most widely used in domestic practice is the graphic method of A. M. Danilyuk, adopted in the SNiP for natural lighting.

The illumination of livestock buildings is standardized not only on the basis of sanitary and zoohygienic requirements, but also taking into account economic, heat engineering, climatic and other factors.

An important factor affecting the productivity and health of animals is not only the illumination itself, but also the length of daylight hours. In some cases (in the autumn-winter season or for the northern regions) it is impossible to create the duration of the biologically necessary daylight hours only through the use of natural light. In such cases, the duration of daylight hours is provided by turning on artificial lighting for a certain time.

Most cattle buildings use side lighting. The height from the floor to the bottom of the o.kon in livestock buildings is 1.2 m; in justified cases, it is allowed to make windows at a higher height, taking into account the litter accumulation layer. In buildings with loose livestock on deep bedding, the windows from the inside of the premises are protected by lattice fences to a height of at least 2.4 m from the clean floor. In areas where the calculated temperature differences between indoor and outdoor air during the cold period of the year are more than 25 ° C, it is necessary to provide double glazing of windows with separate or paired bindings. Windows for livestock and poultry buildings are designed in accordance with GOST 12506--81 “Wooden windows for industrial buildings. Types, design and dimensions.

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