Operating leverage: what happens to profit margins if revenues fall. And if it grows up?
Usually business owners are interested in two interrelated indicators: revenue and profit. Revenue shows how much the company earned, and profit shows how much is left after deducting expenses. Most…

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Types of cash flows: operating, investment, financial
You count the money at the end of the month and see that the expenses are more than the income, which means that it has gone into negative territory. I…

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Progressive tax rate
Tax base and set of tax bases When determining the tax base, all incomes of an individual that are received by him both in cash and in kind or the…

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Mistakes and risks of financing in the group of companies
You may already be familiar with our analytics on allegations of artificial business splitting, which covered all tax arbitration disputes in the context of "business splitting" in a complete manner.…

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Business inheritance using the Articles of Association and Corporate Agreement
Often, business growth is impossible without attracting partners in its individual areas / projects / companies. And relations with such partners must be pre-regulated and legally secured, which is guaranteed…

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Legal Entities

Not a single share … And again about the motivation of top managers

Increasingly, we are faced with a request from business founders: we want to give top managers shares so that they receive a percentage of profits and are associated with the company with long-term interests.

Thanks to world practice, Google and Facebook for illustrative examples of such motivation.

However, often in such a request there is an illusion … an illusion of hopelessness for the very top manager whom we want to motivate. Continue reading

Profit and loss statement: how much your business earns

Every businessman wants to know his profit and manage it. A tool called the income statement (OPI) helps to calculate it correctly. We tell you what it is, why it is needed, how it is arranged, how to conduct it and how to use it.

What is OPiU
The Profit and Loss Statement (OPI) is a table that reflects the revenue of a business and the expenses it incurred to earn it. The difference between them is profit or, if it has a negative value, loss. Continue reading

How to receive dividends regularly and without harm to the company

If the company makes a profit, then the owner of the business can receive dividends. But it is often not clear how much you can withdraw and how to do it correctly so that all the money does not suddenly run out.

At Boring Finance, we manage to do things in such a way that it is not scary. Today I will tell you step by step how the regular payment of dividends to our owners, Serezha Krasnov and Sasha Afanasiev, is organized. Continue reading

The second wave of coronavirus: what should businesses do?
More than half of entrepreneurs have not yet recovered from the first wave of coronavirus, and experts are already predicting a new outbreak. We tell you whether it is possible…

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Types of cash flows: operating, investment, financial
You count the money at the end of the month and see that the expenses are more than the income, which means that it has gone into negative territory. I…

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How do I get multiple deductions in one year?
Let us remind you that the tax deduction gives you the right to return the income tax previously paid to the budget or reduce the tax payable. You can get…

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