DOMESTIC (MANAGEMENT) REPORTING ON FINANCIAL INSTRUMENTS CREDITING TRADE ENTERPRISES

The specifics of the economic activity of the enterprises of trade predetermine the rapid turnover of a considerable amount of financial resources. Therefore, economic entities in this area of economic activity have a constant need for liquid current assets, one of which is the source of credit resources and investments. The article presents the forms of internal (managerial) reporting on financial instruments of lending to trade enterprises. The purpose of this study is to develop forms of internal (managerial) reporting on financial instruments for lending to trade enterprises. The current globalization and integration processes are underway, necessitating the use of an integrated approach to the formation of reporting support for managing financial instruments of lending. Accounting reports have a significant variation of presentation, which depends on the goals of drawing up, appointment, targeting, etc. However, for management, the primary is internal (managerial) reporting, which creates an informational basis for further analysis of the enterprise's activities, its financial results, savings, etc. The «management» reporting in this case is an information resource for the preparation of financial statements in relation to financial instruments of lending to trade enterprises and provides a process of control and management of them. The insufficiency of information about financial instruments in the financial statements in the financial statements and the problem of the absence of the existing system of internal (management) reporting in the enterprises of the business (in terms of financial obligations under loans) led to the need to develop a package of internal (managerial) reporting on financial instruments of lending, identification of content.