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Foundation slabs P 2-3.0 A – these are the supporting elements of composite foundations of power transmission line supports with a rated voltage of 35-500 kW. The P slabs have a rectangle in the horizontal section, and a mushroom-shaped structure in the vertical section with a small recess (610 mm wide) for installing a power line support. Products can have a T-section with a central stiffening rib. They are used in conjunction with one-size racks. Thanks to its high performance properties (strength, reliability and durability), it is possible to create a highly durable base for supports.

Corrosion-resistant foundations are designed to absorb enormous loads and distribute them evenly onto the natural foundation. Plates of this type designed for laying to a depth of up to 0.5 meters. Overall dimensions and depth of penetration are calculated for the normal operation of the supporting structure under conditions of significant wind, as well as tearing, compressive and other loads that can deform or collapse the power line.

1. Marking writing options

Markings can be written in various ways:

1. P 2-3.0 A;

2. P 2.3.0 a;

3. P 2-3-0 A.

2. Main scope of operation

Main scope of applicationfoundation slabs P 2-3.0 A – electric power industry. It is optimal to install elements for intermediate or anchor-corner supports with a height of 6 meters or more. It is allowed to use P slabs for light, medium and highly loaded supports. A foundation structure operated in an environment with high humidity (high groundwater level) is subject to waterproofing. The total mass of a prefabricated foundation, as a rule, is no more than 7 tons, so the assembly of the structure can be performed outside the pit with its subsequent installation in assembled form in design position. Loading and unloading operations are carried out by a crane.

3. Marking designation

Series 3.407.1-144 alphanumeric accepted symbol foundation slabs, consisting of the type of product, the dimensions of the support base area and a letter combination that characterizes the characteristics of the application.Plate P 2-3.0 A:

1. P – prefabricated foundation slabs for intermediate supports;

2. 2-3.0 - base size;

3. A - indicates that the structure belongs to anchor-corner supports.

Each product is also marked with data on weight, manufacturing company code and date of manufacture. The marking is applied to the side edge of the slab with black paint.

Basic dimensional data:

Length = 3000 ;

Width = 2000 ;

Height = 500 ;

Weight = 3020 ;

Volume of concrete = 1,21 ;

Geometric volume =3 .

4. Manufacturing and materials used

Foundation slabs P 2-3.0 A They are made by vibrocompression from mixtures of dense concrete with a strength grade of at least B30. The material contains special inert fillers, necessarily natural crushed stone of small fractions, which increases the frost resistance of concrete up to grade F150-200 and water resistance up to W6 (this parameter increases to high values ​​if the foundation is expected to be used in conditions of high standing groundwater of varying levels of aggressiveness) and crack resistance in accordance with the requirements of the current regulations.

The safety margin is provided by the method of reinforcement with steel welded frames, as well as the mesh of the slab ribs. They are made using resistance spot welding from hot-rolled steel of class A-100 and A-100 and knitting wire of class BP-1. M16 anchor bolts made of VSt3sv2 steel are installed into the body of the slab according to the requirementsGOST 390-71 and welded to the main reinforcement frame with flank seams. Please note that bolt fasteners are made of high-strength, heat-resistant and weldable steel grades 09G2S and 14G2, the operation of which is allowed at a design temperature of up to -70 degrees. To make it easier to lift massive slabs to a height, the elements are equipped with lifting loops. The reinforcing belt and embedded parts are not only treated with anti-corrosion compounds, but also covered with a protective layer of concrete of at least 25 mm.

Balance sheet liquidity- this is the degree to which the enterprise’s liabilities are covered by assets, the period of transformation of which into cash corresponds to the period of repayment of obligations. The solvency of the enterprise depends on the degree of balance sheet liquidity. The main sign of liquidity is the formal excess of the value of current assets over short-term liabilities. And the greater this excess, the more favorable the financial condition of the enterprise in terms of liquidity.

Determining balance sheet liquidity becomes relevant special meaning in conditions of economic instability, as well as during the liquidation of an enterprise due to its bankruptcy. Here the question arises: does the enterprise have enough funds to cover its debt. The same problem arises when it is necessary to determine whether the enterprise has enough funds to pay creditors, i.e. the ability to liquidate (repay) debt with available funds. In this case, speaking of liquidity, we mean the presence of working capital at the enterprise in an amount theoretically sufficient to repay short-term obligations.

To analyze the liquidity of an enterprise's balance sheet, asset items are grouped according to the degree of liquidity - from the most quickly converted into money to the least. Liabilities are grouped according to the urgency of payment of obligations. A typical grouping is shown in the table below:

Table. Grouping balance sheet assets and liabilities for liquidity analysis

HELL. Sheremet points out the need: deduct expenses not covered by funds and targeted financing, and the amount of settlements with employees for loans they received. Expenses not covered by funds and targeted financing, as well as the excess of the amount of settlements with employees on loans received by them over the amount of bank loans, due to the issuance of loans to employees at the expense of the organization’s special funds, are reduced when immobilization is subtracted from the amount of sources own funds. If, during the internal analysis, immobilization is detected under the items of other debtors and other assets, the total of quickly realizable assets is also reduced by its amount.(A.D. Sheremet. Comprehensive analysis economic activity- M.: “Infra - M”, 2009).

To assess balance sheet liquidity taking into account the time factor, it is necessary to compare each asset group with the corresponding liability group.

1) If the inequality A1 > P1 is true, then this indicates the solvency of the organization at the time of drawing up the balance sheet. The organization has enough absolutely and most liquid assets to cover its most urgent obligations.

2) If the inequality A2 > P2 is feasible, then quickly realizable assets exceed short-term liabilities and the organization can be solvent in the near future, taking into account timely settlements with creditors and receipt of funds from the sale of products on credit.

3) If inequality A3 > P3 is true, then in the future, with timely receipt of funds from sales and payments, the organization can be solvent for a period equal to average duration one turnover of working capital after the balance sheet date.

Fulfillment of the first three conditions automatically leads to the fulfillment of the condition: A4<=П4

Fulfillment of this condition indicates compliance with the minimum condition for the financial stability of the organization, the availability of its own working capital.

Based on a comparison of groups of assets with the corresponding groups of liabilities, a judgment is made about the liquidity of the enterprise’s balance sheet

A comparison of liquid funds and liabilities allows us to calculate the following indicators:

• current liquidity, which indicates the solvency (+) or insolvency (-) of the organization for the period of time closest to the moment in question: A1+A2=>P1+P2; A4<=П4
• prospective liquidity is a forecast of solvency based on a comparison of future receipts and payments: A3>=P3; A4<=П4
• insufficient level of prospective liquidity: A4<=П4
• balance is not liquid: A4=>P4

However, it should be noted that the analysis of balance sheet liquidity carried out according to the above scheme is approximate; a more detailed analysis of solvency using financial ratios is performed.

1. Current ratio shows whether the enterprise has enough funds that can be used to pay off its short-term obligations during the year. This is the main indicator of the solvency of an enterprise. The current liquidity ratio is determined by the formula:

K = (A1 + A2 + A3) / (P1 + P2)

In world practice, the value of this coefficient should be in the range of 1-2. Naturally, there are circumstances in which the value of this indicator may be greater, however, if the current liquidity ratio is more than 2-3, this, as a rule, indicates an irrational use of the enterprise’s funds. A value of the current liquidity ratio below one indicates the insolvency of the enterprise.

2. Quick ratio, or the “critical assessment” coefficient, shows how much the liquid assets of the enterprise cover its short-term debt. The quick liquidity ratio is determined by the formula:

K = (A1 + A2) / (P1 + P2)

Liquid assets of an enterprise include all current assets of the enterprise, with the exception of inventory. This indicator determines what proportion of accounts payable can be repaid using the most liquid assets, i.e. it shows what part of the enterprise’s short-term liabilities can be immediately repaid using funds in various accounts, short-term securities, as well as settlement proceeds. The recommended value of this indicator is from 0.7-0.8 to 1.5.

3. Absolute liquidity ratio shows how much of the accounts payable the company can pay off immediately. The absolute liquidity ratio is calculated using the formula:

K = A1 / (P1 + P2)

Shows what portion of short-term liabilities can be immediately repaid using funds in various accounts, short-term securities, as well as proceeds from accounts receivable. The value of this indicator should not fall below 0.2.

4. For a comprehensive assessment of balance sheet liquidity as a whole, it is recommended to use general indicator of liquidity of the enterprise's balance sheet, which shows the ratio of the sum of all liquid funds of the enterprise to the sum of all payment obligations (short-term, long-term, medium-term), provided that various groups of liquid funds and payment obligations are included in the specified amounts with certain weighting coefficients that take into account their significance in terms of the timing of receipt of funds and repayment of obligations. The overall balance sheet liquidity indicator is determined by the formula:

K = (A1 + 0.5*A2 + 0.3*A3) / (P1 + 0.5*P2 + 0.3*P3)

Evaluates changes in the financial situation of the company from the point of view of liquidity. This indicator is used when choosing a reliable partner from a variety of potential partners based on financial statements. The value of this coefficient must be greater than or equal to 1.

5. Own funds ratio shows how much the enterprise has enough of its own working capital necessary for its financial stability. It is defined:

K = (P4 - A4) / (A1 + A2 + A3)

The value of this coefficient must be greater than or equal to 0.1.

6. Functional capital agility coefficient shows how much of the operating capital is contained in inventories. If this indicator decreases, then this is a positive fact. It is determined from the relation:

K = A3 / [(A1+A2+A3) - (P1+P2)]

During the analysis of balance sheet liquidity, each of the considered liquidity ratios is calculated at the beginning and end of the reporting period. If the actual value of the coefficient does not correspond to the normal limit, then it can be estimated by its dynamics (increase or decrease in value). It should be noted that in most cases, achieving high liquidity is at odds with achieving higher profitability. The most rational policy is to ensure the optimal combination of liquidity and profitability of the enterprise.

Along with the above indicators, to assess the state of liquidity, you can use indicators based on: net cash flow (NCF - Net Cash Flow); cash flow from operating activities (CFO - Cash Flow from Operations); cash flow from operating activities adjusted for changes in working capital (OCF - Operating Cash Flow); cash flow from operating activities, adjusted for changes in working capital and satisfaction of investment needs (OCFI - Operating Cash Flow after Investments); free cash flow (FCF - Free Cash Flow).

At the same time, regardless of the stage of the life cycle at which the enterprise is located, management is forced to solve the problem of determining the optimal level of liquidity, since, on the one hand, insufficient liquidity of assets can lead to both insolvency and possible bankruptcy, and on the other hand, excess liquidity may lead to decreased profitability. Because of this, modern practice requires the emergence of increasingly advanced procedures for analyzing and diagnosing the state of liquidity.