#Financial analyses

[wealthwise93]

How World Events Influence Stocks: A Guide for Investors

How World Events Influence Stocks. Read more -> www.wealth-wise.blog World events, Stocks, Stock market, Economic calendar, Financial portals, News sources, Investment guide, Global happenings, Interest rate decisions, Inflation data, Corporate earnings

To understand how world events impact specific stocks, there are various approaches and tools that can help you better grasp the connections between global happenings and stock prices: 1. News Sources and Financial Portals Current news about politics, economics, and natural disasters often have immediate effects on financial markets. Here are some platforms that keep you informed about such…

[lesbianfanfictionenthusiast]

uni loves to be the bane of my existence whenever i have dishes waiting to be washed waiting at home

[quackity1999]

I tried being nice, but it seems like that won't work here.

When I come back, Quackity, you're not getting rid of me again. I'm NOT going away again, so better get fucking used to me talking in your ears. Maybe Manburg is gone, but las Nevadas isn't, and it needs a competent leader, someone unlike you. You fuck up everything you touch. I'm surprised this place hasn't burnt to the ground with you leading it. Maybe it already has from the inside, and you're too idiotic to notice it.

-🍾(I'm TRYING to fit more curses in the dialogue but I don't curse much I'll do my best to up it o7)

now— hold on a fucking second. i'm the only person who could bring you back. right? i mean, dream's stuck in fucking prison. he keeps going on and on about how he's got all the revival shit stuck in his head.

so therefore. you're not getting out of this unless i say so.

god. it's almost like— it's almost like i've had power over you since day one. HA. i mean. fuck, what with the pooling votes, and now this? what the fuck am i calling you sir for?

schlatt; listen to me. you'd turn my nation into a fucking orgy den within minutes if you got your hands on it. i'm not taking that risk right now.

unless i find a way to get you on a tight leash. :]

[vinnigami]

August 20 2023

I got a team project organized and a 7 page college paper done in one day because of him

[imagella-blog]

Analyse de données financières sur grand écran tactile

Images De Finance #FemmeDaffaires #AnalyseDeDonnées #ÉcranTactile #DonnéesFinancières #ÉcranInteractif #AnalysteFinancier #BusinessIntelligence #TechnologieDePointe #Analytique #GestionFinancière

[nfavocats]

Le marché des fonds de commerce parisiens : Tendances et conseils pour les acheteurs

Le marché des fonds de commerce parisiens : Tendances et conseils pour les acheteurs

https://nf-avocats.fr/le-marche-des-fonds-de-commerce-parisiens-tendances-et-conseils-pour-les-acheteurs/

📞 Besoin d’aide ? Contactez-nous au : 01.76.54.16.42 ☎️

#Acheteurs, #AnalyseDeMarché, #AspectLégal, #Business, #CommerceÀParis, #ConseilsDAchat, #ConseilsJuridiques, #ÉconomieParisienne, #Entreprise, #FondsDeCommerce, #Immobilier, #ImmobilierCommercial, #Investissement, #Législation, #Les, #MarchéParisien, #MarchésFinanciers, #OpportunitésDAchat, #Performance, #Pour, #Prendre, #Propriétaire, #PropriétéCommerciale, #Réglementation, #StratégiesCommerciales, #StratégiesDInvestissement, #TendancesImmobilières

[novelpatterns]

RBI’s New 15-Day Credit Reporting Rule: A Game-Changer for Borrowers and Lenders

India’s financial landscape is witnessing a pivotal transformation with the Reserve Bank of India (RBI) introducing a new mandate on credit reporting. Effective January 1, 2025, all lenders must update borrowers’ credit information with credit bureaus every 15 days instead of the current monthly reporting system. While this change seems procedural, its implications are far-reaching, impacting borrowers, lenders, and the entire credit underwriting process.

This blog explores the rationale behind the new rule, its implications for borrowers and lenders, the role of bank statement analysis and advanced tools in credit underwriting, and how it reshapes the financial ecosystem.

What’s Changing?

The new RBI directive reduces the credit reporting cycle to 15 days, requiring lenders - banks, NBFCs, and other financial institutions - to update borrowers’ repayment history, defaults, and other credit activities more frequently. This shift brings India closer to global best practices in credit reporting, ensuring that creditworthiness is evaluated based on the most current data.

Borrowers with timely repayments will benefit from faster improvements in their credit scores, while delays or defaults will now reflect on reports much sooner, influencing future loan prospects.

The Rationale Behind the New Rule

The RBI’s move addresses several key challenges in India’s lending ecosystem:

Accurate Credit Underwriting: Credit underwriting - the process by which lenders assess a borrower’s risk—relies heavily on up-to-date credit reports and bank statement analysis. The 15-day reporting rule ensures lenders access more recent financial data, enabling them to make informed decisions and minimize risks associated with outdated credit information.

Curbing Over-Leveraging: Borrowers sometimes exploit the lag in credit reporting to secure multiple loans from different institutions. With faster updates, lenders can identify over-leveraged borrowers earlier, preventing unsustainable debt accumulation.

Promoting Responsible Borrowing: A shorter reporting cycle encourages financial discipline among borrowers. Timely repayments are rewarded with faster improvements in credit scores, while defaults are penalized swiftly, discouraging risky financial behavior.

Mitigating ‘Evergreening’ of Loans: Faster credit updates allow lenders to detect borrowers taking out new loans to repay existing ones—an unsustainable practice known as loan ‘evergreening.’ Early identification of such patterns can prevent potential defaults.

Impact on Borrowers

For borrowers, the new rule offers both benefits and challenges:

Opportunities for Borrowers

Faster Credit Score Improvements: Borrowers making timely payments will see their credit scores improve more quickly, making them eligible for better loan terms, such as lower interest rates and higher limits.

Transparency in Financial Health: With frequent updates, borrowers gain a clearer picture of their financial standing, empowering them to make informed decisions.

Reward for Discipline: The system incentivizes disciplined borrowing and repayment habits, as the benefits are reflected more promptly in credit scores.

Challenges for Borrowers

Reduced Time to Rectify Errors: Defaults or missed payments will now be reflected in credit reports faster, leaving borrowers with less time to address issues before lenders take action.

Increased Scrutiny: Borrowers with high credit utilization or irregular payment histories will face tighter evaluations during bank statement analysis and other assessment processes.

Pressure to Maintain Financial Stability: The new system places greater responsibility on borrowers to balance their financial obligations, as any lapses will have immediate repercussions.

Impact on Lenders

Lenders stand to gain significantly from the new credit reporting norms, particularly in terms of improved risk assessment and portfolio quality.

Benefits for Lenders

Enhanced Credit Underwriting: Access to real-time credit data and detailed bank statement analysis enables lenders to refine their credit underwriting processes, resulting in more accurate risk assessments.

Early Detection of Risk: The shorter reporting cycle helps lenders identify red flags, such as over-leveraging or signs of financial distress, at an earlier stage.

Healthier Loan Portfolios: Lenders can maintain a healthier loan portfolio by preventing over-lending and reducing default rates, minimizing the risk of non-performing assets (NPAs).

Challenges for Lenders

Operational Adjustments: Implementing the new rule requires significant investment in technology and process upgrades to ensure timely and accurate reporting.

Increased Responsibility in Monitoring: With more frequent updates, lenders must closely monitor borrower behavior and act swiftly in case of defaults or other issues.

Role of Bank Statement Analysis in the New Era

Bank statement analysis will play a crucial role in adapting to the new reporting system. By reviewing borrowers’ transaction histories, spending patterns, and cash flow, lenders can gain deeper insights into their financial behavior.

For instance:

Identifying Risky Borrowing: Patterns of frequent loan applications or high credit utilization can signal potential over-leveraging.

Evaluating Repayment Capacity: Consistent inflows and prudent spending habits indicate a borrower’s ability to manage loan obligations.

Detecting Warning Signs: Irregular payments or insufficient balances can serve as early indicators of financial distress.

With advanced analytics tools, lenders can automate bank statement analysis, making the process faster and more accurate.

Statistical Insights: The Growing Importance of Credit Reporting

To understand the broader impact of this change, consider the following data:

Credit Demand on the Rise: As of March 2023, personal loans accounted for 28% of the total retail lending portfolio, with an annual growth rate of over 20%. This highlights the importance of accurate credit reporting in managing India’s growing credit demand. (Source: TransUnion CIBIL)

Credit Utilization Trends: Credit card usage has seen a sharp rise, with transactions crossing ₹1.5 trillion monthly as of December 2022. The new rule will ensure timely reflection of credit utilization, which is a key factor in credit scoring. (Source: RBI Reports)

NPA Challenges: Non-performing assets (NPAs) in India’s banking sector stood at ₹5.94 trillion in March 2023. The new framework aims to reduce this burden by enabling better risk management. (Source: Financial Express)

How Borrowers Can Prepare

Borrowers must adopt proactive strategies to adapt to the new rules:

Automate EMI Payments: Ensure timely repayments by setting up automatic payments for loans and credit cards.

Monitor Credit Scores Regularly: Use tools to track changes in your credit score and address issues promptly.

Practice Responsible Borrowing: Avoid taking multiple loans or exceeding your repayment capacity to maintain a healthy financial profile.

Maintain Low Credit Utilization: Keep your credit utilization ratio below 30% to avoid negative impacts on your score.

How Lenders Can Leverage the Change

Lenders can harness the new framework to strengthen their processes:

Upgrade Technology: Invest in systems that enable seamless credit reporting and bank statement analysis.

Enhance Credit Underwriting: Use advanced analytics and machine learning tools to improve risk assessment and decision-making.

Educate Borrowers: Create awareness about the new rules and encourage borrowers to adopt responsible financial habits.

Rewind-Up: A Transformative Shift

The RBI’s 15-day credit reporting rule marks a significant step towards creating a more transparent, efficient, and responsible lending environment. By ensuring that credit reports reflect real-time financial behavior, this change benefits both borrowers and lenders, fostering trust and stability in the financial system.

As India’s credit ecosystem evolves, the integration of tools like bank statement analysis and advancements in credit underwriting will play a pivotal role in adapting to this new era. For borrowers, the message is clear: financial discipline and timely repayment are more important than ever. For lenders, this is an opportunity to strengthen risk management and drive sustainable growth.

By embracing these changes, India’s financial sector is poised to achieve greater resilience and inclusivity, paving the way for a healthier economic future.

[prosperloseille]

L'EBITDA/EV : dénicher des actions qui battent le marché

Dans le domaine de l’analyse financière, la quête d’indicateurs pour évaluer la performance boursière future des entreprises est incessante. Parmi ces outils, le ratio EBITDA/EV (Bénéfice Avant Intérêts, Impôts, Dépréciation et Amortissement / Valeur d’Entreprise) se révèle être un indicateur pertinent pour les investisseurs. Nous allons examiner plus en détail cet outil d’analyse et ses…

[finomteam-fr]

Balance comptable : comment l’établir et l’analyser ?

La balance comptable est un document comptable non obligatoire qui permet de récapituler l’ensemble des comptes de l’entreprise sur une période définie. Présentée sous forme de tableau, il s’agit d’un document très utile pour le suivi et l’analyse de l’activité comptable d’une entreprise.

Dans ce guide, nous expliquons aux entrepreneurs comment l’utiliser à leur avantage pour optimiser leur trésorerie et équilibrer leurs comptes.

Qu'est-ce qu'une balance comptable ?

La balance comptable est un document comptable qui détaille les comptes de l’entreprise sous forme de tableau et sur une période définie. Il peut s'agir d’un exercice comptable ou d’une situation comptable intermédiaire. Les comptes repris viennent du grand livre de compte de la société et suivent l’ordre chronologique du plan comptable général (PCG), de la  classe 1 à la classe 7. 

Bien qu’elle ne soit pas obligatoire pour les entreprises, la balance comptable est très avantageuse car elle permet de suivre, d’analyser et de réviser sa comptabilité. Elle permet d'avoir une vue sur les soldes débiteurs et créditeurs de chacun des postes, facilitant ainsi le suivi et l’établissement d’un budget de trésorerie, la déclaration de TVA et de la réalisation des comptes annuels (compte de résultat, bilan). 

Types de balance comptable

On retrouve trois types de balances comptables :

La balance générale qui reprend l’ensemble des comptes ;

La balance auxiliaire qui se concentre seulement sur les comptes clients ou fournisseurs ;

La balance âgée qui offre une vue détaillée des comptes clients ou fournisseurs en fonction des échéances de paiement.

La balance comptable générale

La balance générale permet de visualiser l’ensemble des comptes de l’entreprise de manière détaillée, en respectant l’ordre chronologique du Plan Comptable Général (PCG) allant de la classe 1 à la classe 7. Elle permet d’identifier le solde (créditeur ou débiteur) de l'ensemble des comptes. 

Chaque poste de la balance générale comporte au minimum une mention :

Du numéro de compte ;

Du libellé du compte ;

Du total des crédits et de débits ;

Du solde.

Ci-dessous, vous trouverez un modèle de tableau de balance comptable générale : 

La balance comptable auxiliaire

Sur la balance comptable auxiliaire, ou balance auxiliaire, seuls les comptes fournisseurs (compte 401) ou comptes clients (compte 411) sont mentionnés. 

La balance comptable auxiliaire fait mention :

Du numéro de compte ;

De la dénomination ;

Du total des crédits et des débits ;

Du solde à l’ouverture et à la clôture de la période.

Voici maintenant un exemple pour le tableau de balance auxiliaire : 

La balance comptable âgée

La balance comptable âgée, ou balance âgée, mentionne les mêmes éléments que la balance auxiliaire, mais en les détaillants davantage. Dans ce tableau, les créances et les dettes sont classées en fonction des échéances de paiement. Les échéances peuvent varier en fonction de ce qui a été accordé dans l’entreprise et sont généralement classées à 15, 30 ou 60 jours. 

Et maintenant, pour la balance âgée :

Comment établir une balance comptable ?

Pour établir votre balance comptable, il est nécessaire de réaliser au préalable la saisie et révision comptable de la période concernée. Il faut ensuite reprendre l’ensemble des comptes concernés.

Pour la balance générale, il faudra reprendre les comptes généraux, en partant de la classe 1 jusqu’à 7. Pour la balance auxiliaire et âgée, il faudra reprendre les comptes clients ou comptes fournisseurs (401 ou 411).

En reprenant les comptes les uns après les autres, il est nécessaire d’indiquer leurs numéros de compte, le libellé, le total des débits et crédits, ainsi que le solde. Il est nécessaire que les soldes créditeurs et débiteurs de la balance générale soient équilibrés. Ils sont en revanche rarement équilibrés dans les balances auxiliaire et âgée.

Le solde des comptes débiteurs doit être égal au solde des comptes créditeurs sur une balance comptable âgée.

A savoir : un grand nombre de logiciels de comptabilité vous donnent la possibilité d’éditer votre balance comptable sans avoir à établir votre propre tableau.

Comment analyser la balance comptable ?

Pour analyser la balance comptable, l’ordre de lecture des colonnes va de la gauche vers la droite. L'analyse des soldes va ensuite dépendre du type de balance concerné.

La balance générale fait apparaître les indications dans l’ordre suivant : 

Numéro du compte ;

Libellé du compte ;

Débits sur le compte ;

Crédits sur le compte ;

Solde (différence entre débit et crédit). 

Le solde des débits peut être supérieur au total des crédits (débiteur), ou celui des crédits peut être inférieur au débit (créditeur).

En cas de balance déséquilibrée, il est nécessaire d’en définir les causes. Pour cela, il vous faudra vous intéresser aux mouvements les plus importants. Le déséquilibre peut être causé par :

Un changement ;

Un oubli ;

Une erreur d’écriture.

Afin de vous aider à comprendre d’où viennent les écarts, vous pouvez comparer les soldes de la période concernée avec les soldes antérieurs.

A savoir : contrairement à la balance générale, la balance auxiliaire ne sera pas souvent équilibrée. Le solde pourra être créditeur ou débiteur.

Avantages de la préparation d'une balance comptable

Bien qu’elle ne soit pas obligatoire, la balance comptable peut présenter des avantages multiples pour votre entreprise : 

Elle permet de synthétiser et de vérifier les différents enregistrements comptables ; 

Elle permet d’analyser les comptes de l'entreprise et les flux de trésorerie (soldes débiteur ou créditeur de chaque compte) ;

Elle permet d’établir le compte de résultat de l'exercice de l’entreprise ;

Elle permet de vérifier le paiement de la TVA pour une période donnée.

Conclusion 

La balance comptable n’est donc peut-être pas obligatoire, mais il s’agit d’un outil très utile pour les entreprises. La balance générale permet de synthétiser la comptabilité de la société et donc de faciliter les vérifications ayant lieu à la clôture de l'exercice. Quant aux balances comptables auxiliaires et âgées, elles permettent de suivre et d’analyser les créances et les dettes pour optimiser la gestion de la trésorerie.

[bookpromo]

Navigate sustainable finance with 'ESG Books' – your roadmap to ESG integration and regulatory insights!

Available on Amazon

This book is a collection of thoughts, analyses, discussions, and interviews conducted, over the past months, with professional colleagues, and European and American friends who work in government agencies, universities, and financial consulting firms. In recent years, In recent years, European institutions have taken decisive action on many fronts to make the economy more sustainable from an environmental and social point of view. The financial sector has been among the most involved and impacted by measures to maximize market transparency and the integration of ESG criteria in investment products and processes. This book analyzes the impact and new regulations approved or in the next closing. Furthermore, there will be an analysis between the CSRD rule and the first SEC rules.

[rregopquebec]

Obtenez un rapport de retraite 100% gratuit!

Désormais, les employés œuvrant dans la fonction publique des secteurs des services sociaux, de la santé et de l'éducation ont la possibilité de bénéficier exclusivement et gratuitement d'une analyse de retraite RREGOP. Ce service, entièrement personnalisé, permet à un conseiller financier certifié et fiable du Québec de vous fournir, sans engagement, une projection de votre rente de retraite en se basant sur la valeur de votre fonds de pension. Vous obtiendrez une vision claire de vos cotisations au régime RREGOP et de leur impact, ce qui vous aidera à décider à quel âge vous pourrez envisager la retraite en toute sécurité financière pour le reste de votre vie. Profitez dès maintenant d'une consultation gratuite (en ligne ou téléphonique) grâce à nos partenaires conseillers financiers experts des régimes gouvernementaux (RRPE, RREGOP) à travers toute la province (Montréal, Trois-Rivières, Sherbrooke, Saguenay, Gatineau, Québec, etc.). Il vous suffit de remplir rapidement le formulaire disponible sur la page https://rregopquebec.ca/. Les services proposés par nos partenaires incluent : • Projection de la valeur et des revenus du RREGOP • Recommandations personnalisées en fonction de vos besoins • Rapport et tableau de décaissement

[nfavocats]

Comment structurer une opération de capital-investissement

Comment structurer une opération de capital-investissement

https://nf-avocats.fr/comment-structurer-une-operation-de-capital-investissement/

#Achat, #AnalyseFinancière, #CapitalInvestissement, #Conformité, #DéveloppementDEntreprise, #DueDiligence, #Entreprise, #Étapes, #ÉvaluationDEntreprise, #Finance, #Financement, #FondsDInvestissement, #GestionDActifs, #Investissement, #Investissements, #InvestisseursPrivés, #Les, #MarchéFinancier, #Marchés, #OpportunitésDInvestissement, #Pour, #Prendre, #RisquesFinanciers, #StratégieFinancière, #Structuration, #Vente

[murderofravens]

THIEF

pairing: the salesman x fem!reader

summary: he looked harmless enough. you should've known you were stealing from the wrong man.

warnings: DEAD DOVE DO NOT EAT, NON CON ELEMENTS but no actual smut, father issues, talks of abusive past (reader ran away from home) physical and verbal abuse, slapping, hitting and all that. age gap because of course, its my fic afterall. he's fucked up. that's it. read at your own risk.

A/N: shoutout to @muntitled for her incredible salesman fics and for inspiring me to start writing again. you're awesome.

prequel to VIOLATE

MASTERLIST

the station seems colder today. your eyes twitch as you look around, analysing the people waiting for their next train. a woman sitting on a bench, reading. a few college students who probably are in more debt than you. a homeless man mumbling incoherently to himself while trying to light a match. a group of teenage boys laughing at something on their phone— you make a mental note to stay away from that side, for the sake of your own safety. the lightbulb flickers as you take a seat on the dirty floor, contemplating your options. that woman looks a good enough target— but with the layers of clothes she's got on, you don't believe you'll have any luck with her.

you hear footsteps coming down the stairs. you don't look up, merely focusing your gaze on the floor and pretending to be lost in thought. you've learned it's much easier to get away with pickpocketing if you don't immediately look at the person you're stealing from. something about not looking suspicious. a pair of shiny dress shoes stand by the train tracks— and you allow your gaze to trail up, up, up. this man has some long legs, you think to yourself. a crisp, stoney gray suit, and broad shoulders. a briefcase in hand and a seemingly innocent gaze looking around.

someone financially stable, judging by the expensive watch on his wrist. on first glance, you decide he looks like the kind of man who would be too tired or bored to run after you if he caught you in the act.

he'll be paying for your dinners for atleast a week.

as you stand up casually, you spot your target put on a charming smile and walk over to where the homeless man is warming his hands. you can't hear the conversation because the man's back is turned to you, but you can tell he is trying to advertise something to him. he opens his briefcase, and you catch sight of bundles of cash in it. you feel your heartbeat immediately picking up. your body feels warmer now; imagining a bright future for yourself if you managed to get a hand on the briefcase.

you don't bother eavesdropping in the conversation, you have other priorities. luckily, the woman on the bench was reading with her legs spread forward. you take the opportunity and stumble over her feet, losing your footing and falling forward with a loud cry— crashing right into your target who stumbles forward onto the homeless guy who lets out a string of curses.

"watch where you're fucking going!" he yells, and you're sure the woman behind you called you a fucking nutjob as well.

apologizing profusely, you put on your best sheepish expression and pat your target's back, helping him up. he looks at you strangely, giving you a tight lipped smile, and when you slip out his wallet from his back pocket, he doesn't seem to notice. before you can get a hand on the briefcase, he tugs it back and guides it towards the homeless man, engaging in another conversation with him. you're quick to walk away without another glance, swearing to yourself on your missed opportunity. but you suppose a wallet is better than nothing.

the first thing you do is run out and aim towards a crowded area you can disappear into. you open the wallet and pull out some cash— no identification, no credit cards. just a simple paper card with some symbols on it. it makes you wince. you thought with atleast an address or a name, you could've robbed him, but the universe seems to fucking hate you.

you eat some noodles from a street vendor. it's one of your favourites. in moments like these, you miss home. but you figure that having to steal and feed yourself is better than always having to walk on eggshells around your father— wondering when the next hit might come. or what other aspect of you would he decide to fixate on till you start hating yourself. you were tired of that life. this is okay, you'll deal with it.

it's when you're walking back to that rusty apartment you've started calling home that you feel a strange, prickling sensation on your back. so far, you always wondered if what people said was true— that you can tell when you're being watched. right now, you can feel it— this strange, unsettling fear that something is following you. you abruptly look behind, but there's no one there. you consider taking a short cut— but decide it's the stupidest thing you could do, so you just run home as fast as you can and hope whoever it is, doesn't catch you.

you feel victorious as you open the door to your place. as you step inside, something kicks you in the back of your knees and you yelp before falling forward, right on your face.

"what the fuck!?" you shriek breathlessly, scared out of your mind as you lean on your elbows and try to sit up. there's a haunting shadow blocking your doorway, and you can feel your heart begin to pound nervously as you spot the man from the station.

"you look at home down there," he says calmly, accent heavy in his voice. "rightful place for a thief like you."

your voice is stuck in your throat— eyes wide as you let out sharp, heavy breaths. does he know? how long has he been following you? did he involve the police? what is he going to do?

"listen, man." you start shakily, sitting up, "i don't know what you're talking about—"

as you try to stand again, his foot comes up and collides with your shoulder, sending you to the floor again, "fuck!—"

he doesn't let you up as you lay against the floor, his shoe painfully digging into your collarbone, "not only did you sabotage my job tonight, but you also stole from me. i don't like thieves—"

"i hadn't eaten in days!" you cry out, a hand coming up to grab onto his leg, eyes pleading with him to have some sympathy. you really try. "i'll— i can pay you back—"

"by stealing from someone else?" he asks, amused.

"no! god—" you let out a choked breath. you're scared out of your damn mind, it's obvious, but more so because the violence and humiliation you're facing now is what you ran away from home to avoid. you don't want this man to violate you. you're tired of being scared. "i can— i can do a job! anything! ill work for you or- or— i'm sorry, please—"

the man takes joy in your cries, it's obvious in the amusement in his eyes. he's enjoying the way you stumble over your words and make a fool of yourself. but after a moment of begging, he pulls his leg back and gives you a moment to breathe. you sit up, choking on heavy breaths, holding onto your shoulder.

"let's play a game."

you look up at him with bloodshot eyes— barely holding back tears. his hand twitches.

you're shaking. this man just had his foot on your shoulder, and he wants to play a game?

when he doesn't get a response from you, he continues, "it's called ddakji. if you win, i'll give you cash." he opens the briefcase, smiles sinisterly as your eyes land on the object of your desires. "i saw you watching it, back at the station. such a shame your little plan didn't work, no?"

you grit your teeth, looking away from his taunting eyes. "and if i lose?"

"then i get to slap you."

your head snaps up— breathing getting heavy again. is this really what your life has come to? is it really worth it? you're back to square one— perhaps, you could leave your home, but the violence will always follow. the realization of your fate has a tear rolling down your cheek. you really try to sound tough when you gather the courage to speak again. "and why would i do that?"

"because you're desperate," he says calmly, leaning forward to brush the tear away with his thumb. the action has your heart fluttering for just a moment— many men have made you cry, but not one of them have ever wiped the tears. it's stupid. he quirks an eyebrow, settling you with a blank stare that shakes you to your core. "what have you got to lose, anyway?"

he's right, you think. would you rather take a few slaps and then live your life independently? or would you choose to live in fear about when you'd be on the receiving end of your father's wrath again?

you choose the former.

he explains the concept of the game and you get to choose the color of your tile— you pick the red one because it's your favourite color. with as much strength as you can, you try to flip his tile, but it merely jumps and then lands back like it was. it sends your heart plummeting down your stomach.

you know well what's coming next— it's all you've ever known your whole life. you flinch as his hand raises, but he stops midway. you tremble violently, eyeing his palm nervously. he eyes you curiously for a while, before another twisted smile appears on his face.

"you ever get hit before?" he asks, voice taunting. you swallow hard. "boyfriend?" he pushes his hand closer, making you flinch again. "ah, i know— father."

before you can snap at him, his hand collides with your cheek, making you let out a sharp cry. your face twists to the side and you take a deep breath— try to console yourself. it's just a game. he's not doing it out of malice. false promises.

you bite down on your lower lip to avoid calling him a fucking dickhead and telling him to rot.

he just smiles as he goes next. you pray to the gods he doesn't flip your tile— and thankfully, he doesn't. it makes you sigh in relief as he tosses a bundle of cash at your feet. you bend down to pick it up, "oh my god, thank you, thank you—"

he tsks, shaking his head, "game isn't over."

you go another round, and you win. you cheer heartily as you get another bundle of the cash tossed at your feet— and he sighs to himself. suddenly this game seems better.

you try to use your previous technique to flip his tile, and it doesn't work. it earns you another slap. it doesn't get better— you get as many slaps as you do cash. tears roll down your sore cheeks— they're heated and they hurt. you feel faint. only you know how much strength it takes to keep standing. you're sure your face will bruise tomorrow. he doesn't stop until you have half the cash from his briefcase. you can't hold back your sobs— you don't know what you're crying for. the cash, or the slaps? both, perhaps.

"you did good," he says, stepping forward and invading your personal space. his hands are warm as he cups your cheeks, thumbs wiping away the tears. you try to pull your face away, but one warning glare from him has you frozen in place. "look on the bright side, you decided to steal from me today and you earned some money. even if it came with a little beating. but you took it like a good girl, didn't you?"

his words should have you convulsing. you should be kicking him in the balls and hitting him with the nearest object you can find— but you're hypnotized— caught in a trance by his words of praise. against your better judgement, you nod, before shamefully averting your gaze.

he smiles tightly and steps away. adjusts the buttons of his suit jacket and looks around before going to the couch and sitting down. "why don't you go fetch me a glass of water?" he stretches his arms, shoots a provocative smile your way. "all this exercise has me feeling thirsty."

you want to tell him to shove his exercise up your ass and leave, but you decide to do as he said. you're in no position to threaten him. he's much stronger than you, and judging by everything else, much older as well. men like him are not easy to fool. and you really don't want to get hit again.

as you pour him a glass of water, you eye his briefcase again. if you could somehow manage to perhaps weaken him for just a moment— you could get all the cash and maybe run away. you would spike his water but you don't have any drugs. you have to do this the hard way. you pocket a fork and then head back to deliver him his water.

as he drinks, you kneel by his feet, gathering your cash. carefully, you pull out the fork, and with as much strength as you can, slam it down onto the side of his foot.

"you little bitch—" he groans loudly, wincing and throwing his head back and clenching his jaw before splashing the water from the glass on your face. it makes you squeal. before you can attack again, he pulls the fork out and tosses it to the side. your eyes widen and you rush to get it, but he sticks his leg out and you trip and fall on your face again.

a crunchy sound emerges as he steps on your wrist, his shoe digging into the delicate appendage. you let out a shrill cry.

"the one thing i hate more than thieves—" he snickers, looking down at you like you're an insect. he scoffs, twisting his shoe harder, making you choke on a sob, "is a little girl who thinks she's smarter than me."

"fuck you!" you sob, squirming on the ground, "let me go!"

"watch your language with me." he hisses back, narrowing his eyes. he glares before releasing a breathy chuckle, "you are the stupidest girl i have ever met. you were doing so well too. did you really think you could overpower me?"

"you hit me—" you sniffle, groaning in pain as you attempts to yank your hand back, "you hit me and you—"

he interrupts with a taunt, "maybe if you tried acting so smartly with your father, you wouldn't have had to run away from home."

you gasp before letting out another pained whimper, "how did you—"

"it's written on your face." he sighs, exasperated. like he's dealing with a toddler, not a girl who stabbed his leg. "if i let go of your hand, do you promise not to get hostile again?"

you glare at him silently through teary eyes.

"do i have your word?" he says louder, twisting his foot again.

"yes, yes—" you yelp, and with careful thought, he steps back. before you can make a move, he leans down to grab your hair and yanks you up. it makes you hiss in pain. he shoves you towards the couch.

"all this fighting has made me excited," he remarks with a chuckle, crowding you in. your eyes widen and you crawl away from him to the farthest end of the couch. he follows you like a predator, palming the front of his pants, and the realization of whats to follow makes you shake your head, "no- no, please, god—"

"shut the fuck up," he snaps strictly, voice eerily composed. he grabs your head, looks down at you with those black, empty eyes, his free hand carelessly unbuckling his belt. "you didn't think i'd let your little stunt go unpunished, did you?"

"you can do anything else—" you choke out, shaking her head. he yanks your face forward, makes your cheek press against the tent in his pants. you can smell him. you desperately try to latch onto any semblance of comfort you can find. "anything— anything but this, you can even slap me again—"

"hitting you is no fun if you're asking for it," he replies boredly, tugging your head back just enough so your teary eyes blink up at him pathetically. "i want to really rub it in this time. what happens when you mess with men like me."

you want to fight more— you wish you could. you desperately want to, but you feel frozen with shock. this day has turned into a nightmare you couldn't imagine even in the worst possible time. it's like everything you have done till now to avoid horrible, violent men, is laughing at your failure. you blink a few times, as if trying to wake yourself up.

"i've never done this before," your voice cracks as you voice your last attempt at begging for mercy— does he not have a heart?

he pauses and eyes you for a moment, and for a millisecond you think he'll reconsider. but then his mouth twitches, and your heart breaks as soon he pulls his pants down.

"even better."

A/N: this was more psychological and self indulgent that i expected, lol. i'm still not very well versed with smut, so i thought i might put this out before i try. feedback is always appreciated. i love him so much even though he's horrible. i guess that's what them father issues do.

[communistkenobi]

struggling to reconcile my dislike of the use of “choice” in relation to transgenderism. sex assignment itself is not a choice and I don’t find it meaningful or helpful to think I “chose” to be transgender. in fact there were many things I “chose” to do prior to transitioning to make this feeling go away and it did not. Choice is further wrapped up in intentionally de-politicised ideas about social action and agency, constantly positioned in opposition to “structure” or “social pressure” or what have you. “Choice” is what happens only in the absence of domination, it is the expression of the “individual” trapped within us all. What this leaves you with is a subject who appears to rise above the power of history, making decisions ‘of his own free will’ in spite of all this violence as a result of, um, well that’s not important! Let’s not look at the law or the state or history to see where these ideas of personal individual freedoms come from or how they are themselves enforced through violence. It’s just an individual acting on his desires! To “choose to be trans” in popular consciousness means to be given the privilege of being free from patriarchal social pressures. And this is a line terfs often use - trans people are reinforcing patriarchy by deluding ourselves into thinking we can “simply choose” to be another gender. I think committing to the idea of choice as a concept and all its attendant ideological baggage (overwhelmingly structured by bourgeois legal frameworks in the popular imaginary) forces you into some deeply flawed analyses of power and domination.

And I likewise hate that the other dominant framework is “born this way/born in the wrong body” because of how it naturalises the very political and violent nature of sex assignment and its embeddedness within state census data, administrative architecture, the pathologisation of sex and desire (all of which are not natural or eternal), and so on. furthermore I deeply respect the position other trans people have when they say that they chose to be transgender - outside of conversations of individual validity, I think that is a politically useful and powerful way to position yourself. Even if we were to accept that being transgender is fully a choice, people would still do it, because being trans is not disgusting or shameful. I am not a sick individual, or a tragedy, or a danger to others, I am transgender and that is an incredibly meaningful and fulfilling part of my life. To frame this as a sexual perversion or life-long condition means reinforcing the idea that transgenderism is a shameful deformity (we have much in common with our disabled & intersex comrades in this regard), that the cissexual body is the exclusive site of beauty and authenticity.

And so this is where I find the idea of autonomy much more useful - while ‘choice’ is situated as a thing that individuals do, autonomy is power that is granted to you. I can’t meaningfully demand choice as a political goal, but I can demand autonomy. I don’t want choice, I want the autonomy to act on my desires, and the way that will happen is through the state provision of free hrt, surgery, name and gender marker changes, and so on. Autonomy feels like a much more productive articulation of “choice” because it necessitates that we think about who and what grants autonomy, for what purposes, in which contexts. Who gives a shit about choices! Transgenderism is not a social position an individual can have in society, it is produced through cissexualism, through state and medical sex assignment, through coercion and pathologisation and violence - all of which can be changed.

As a direct comparison, I don’t think people should be given the “choice” to have an abortion, but the autonomy to do so - sure you can choose to get one, but unless there is the medical, financial, and social infrastructure available to you to act on that decision, then that is not a meaningful choice you can “make.” Abortion being legal (and therefore an action you are granted the ‘choice’ to take) doesn’t mean it is actually realisable as a decision, it just means that whoever already has the power & resources to act on that legality will, and those that don’t, won’t. Who decides which people have those resources and which don’t? Well let’s not worry about that, the important thing is that people have choices!

[cosmicpuzzle]

Negatives of Mercury in Each House

Mercury in 1st House: Overthinker, mental overload, takes things too literally, impatient, not a good listener, interrupts while talking, opinionated, critical, argumentative, fussy with details, nervous.

Mercury in 2nd House: Does not keep promises, mismanages money, financial trickster, bad salesman, lies about money matters, stammering.

Mercury in 3rd House: Too much into details, information gatherer, thinks but not acts, cluttered mind, breathing and lungs issues, smoker, loses the big picture, media addict, smartphone addicts.

Mercury in 4th House: Unsettled mind, emotional issues, analyses feelings than feeling them, not able to settle at one place /city, frequent mover, shy outside home, nervous, anxious mother, tension at home, sibling quarrels, property troubles, documentation troubles.

Mercury in 5th House: flirtatious, casual lover, critical of children's education, too mental in love and expressing affections, takes risk with speculation, poor gambler, worried over children, micromanages children's life.

Mercury in 6th House: Argumentative, picks intellectual fights, overzealous in health matters, troubles with co worker, gossips at office/ workplace, criticizes others work, perfectionist, makes mistakes at work, skin eruptions.

Mercury in 7th House: changes partners frequently, falls in love then discards, trouble with contracts, marries for documents purpose(like spouse sponsoring a visa), mental relationships, not serious in love, experiments new partners, falls in love with 2 people at same time.

Mercury in 8th House: Secretive, schemer, cold, sarcastic, suspicious, corporate frauds, abuses through words, foul language, trouble through inheritance, relatives, nervous disorders like paralysis, respiratory illnesses, obsessed about death.

Mercury in 9th House: Fundamentalist, thinks too optimistically than practically, can't see immediate consequences, focused only on the big vision but doesn't take practical steps, questions religion and faith systems, cannot believe without proof.

Mercury in 10th House: Changes career frequently for promotion or increments, too smart and then deceives oneself, lies at work, thinks only about gain, not emotional, works only for results, no imagination or creativity at work, works as per the letter of law than to the spirit.

Mercury in 11th House: Makes more acquaintances than true friends, social climbers, makes contacts for sake of it, deceitful friends or deceits friends, financial mismanagement, greedy for profits, attracted to quick rich schemes, cheats others financially, lies to others.

Mercury in 12th House: Poor concentration, poor focus, dreamy, impractical, poor memory, lack of action, forgets important things, does not solve problems, not good with details, does not speak properly, not responsive to others, over imagination.

For Readings DM

I post more on my twitter/X page . Follow me for more short and interesting post over there. (Eventually may shift there)

Magha Sidereal Astrology🌙 (@maghastrology) / X (twitter.com)

[finomteam-fr]

Performance financière : définition, calcul et analyse

La performance financière est un indicateur financier qui permet d’avoir une idée de la santé d’une entreprise et de prendre des décisions adaptées à sa situation (investissement, recrutement, etc.). Dans ce guide pour les entrepreneurs, nous vous dévoilons les principaux éléments à surveiller, les objectifs de la performance financière et comment l’améliorer pour votre entreprise.

Que signifie la performance financière ?

La performance financière correspond à la capacité d’une société à gérer toutes ses ressources financières. C’est un indicateur global sur la santé financière de votre entreprise. Avec une évaluation de la performance financière, il est possible de mettre en place des stratégies adaptées pour développer une société, générer des bénéfices, ou bien la remettre en santé.

Les performances financières des sociétés sont également utiles pour les investisseurs, les actionnaires et les banques. Elles leur permettent de vérifier la capacité des entreprises à respecter leurs engagements vis-à-vis des prêts ou encore la possibilité de réaliser un retour sur investissement.

Grâce à plusieurs indicateurs, il est possible de calculer la performance d’une entreprise. Regroupés ensembles, ils favorisent une bonne gestion de l’entreprise et peuvent être utilisés auprès de la direction administrative pour définir des objectifs.

Principale performance financière à surveiller

Pour définir les performances financières des entreprises, plusieurs formules sont disponibles. Chacune permet d’accéder à une information importante. Ensemble, elles permettent de définir la performance financière.

L’écart entre le chiffre d’affaires prévu et le chiffre d’affaires réel

Le chiffre d’affaires prévu par l’entreprise est le point de départ de ce calcul. Il s��agit d’un objectif à atteindre avec des dates fixes. Réaliser une comparaison entre le chiffre d’affaires prévu et le chiffre d’affaires réel donne l’opportunité de mettre à jour les objectifs de l’entreprise et de vérifier que les attentes budgétaires sont remplies.

     Écart CA prévisionnel et CA réalisé = chiffre d’affaires prévisionnel - chiffre d’affaires réel

La marge brute ou marge commerciale

En connaissant la marge brute, il est possible d’indiquer les bénéfices réalisés par l’entreprise sur les activités commerciales qu’elle a effectuées. C’est un indicateur qui permet de vérifier le fonctionnement économique que la société a choisi. Il est aussi très utile pour fixer le tarif d'un service ou d'un produit.

     Marge brute = chiffre d’affaires - coûts de revient

Le fonds de roulement net global (FRNG)

Le FRNG indique le surplus de ressources stables dans une entreprise après le financement des actifs durables tels que les immobilisations. Le BFR est principalement financé par les dépenses courantes, telles que les charges et les salaires.

Deux formules sont possibles pour le FRNG :

     FRNG = capitaux permanents - actifs immobilisés (selon le bilan comptable classique)

OU

     FRNG = ressources stables - emplois stables (selon le bilan fonctionnel)

Le besoin en fonds de roulement (BFR)

Le BFR est un indicateur financier très regardé par les entreprises. Il mesure la différence entre les encaissements et les décaissements pour déterminer les besoins financiers de la société. Il est possible que l’indicateur soit négatif avec un excédent de trésorerie ou bien positif avec le besoin de trouver des fonds pour faire tourner l’entreprise.

     BFR = stocks + créances clients - dettes d’exploitation (dettes fiscales et sociales, fournisseurs)

Le seuil de rentabilité (SR)

Les jeunes sociétés sont très intéressées par le seuil de rentabilité. Il définit les objectifs à atteindre pour les bénéfices afin que la société gagne de l’argent. Il est aussi utilisé pour définir à quel niveau l’entreprise n’en perde pas. C’est un indicateur sur la viabilité d’un projet.

     SR = charges fixes / [(chiffre d’affaires - charges variables) / chiffre d’affaires]

La trésorerie nette

La trésorerie nette se calcule en soustrayant les dettes à court terme d'une entreprise de ses liquidités disponibles. Ce KPI permet de rapidement connaître la capacité d’une société à remplir ses obligations financières.

     Trésorerie nette = FRNG - Besoin en fonds de roulement

L’excédent brut d’exploitation (EBE)

Quand les taxes et impôts, ainsi que les salaires ont été réglés, une entreprise connaît son EBE (excédent brut d’exploitation). Ce KPI définit la rentabilité opérationnelle de l’entreprise  utilise trois valeurs pour se calculer. 

     Excédent brut d’exploitation à partir du chiffre d’affaires = chiffre d’affaires HT - achats de marchandises HT - charges externes HT - impôts et taxes - coût de la masse salariale + subventions d’exploitation

     Excédent brut d’exploitation à partir de la valeur ajoutée = valeur ajoutée + subventions d’exploitation - impôts et taxes - charges du personnel

     Excédent brut d’exploitation à partir du résultat net = Résultat net + charges financières - produits financiers + charges exceptionnelles - produits exceptionnels + dotations aux amortissements et provisions - reprises sur amortissements et provisions - autres produits de gestion courante + autres charges de gestion courante

La capacité d’autofinancement (CAF)

Cet indicateur spécifique révèle le surplus de ressources générées par une entreprise. Il est utilisé pour accroître le fonds de roulement, investir dans de nouveaux projets ou rembourser les dettes.

En calculant la capacité d'autofinancement, vous évaluez le flux de trésorerie disponible de l'entreprise. Celle-ci peut être déterminée à partir de l'EBE ainsi que du résultat net :

     Capacité d’autofinancement = Excédent brut d’exploitation + produits encaissables - charges décaissables

     Capacité d’autofinancement = Résultat de l’exercice + charges calculées + valeur comptable des éléments d’actifs cédés - produits de cession des éléments d’actifs cédés

     Selon la formule simplifiée : Capacité d’autofinancement = produits encaissables - charges décaissables

Objectifs de la performance financière

La réalisation d'une enquête de performance financière peut fournir des informations cruciales sur la santé financière d'une entreprise et aider à définir de nouveaux objectifs. Ce KPI permet une prise de décision rapide et efficace. 

Grâce aux performances financières, les entreprises peuvent se comparer à leurs concurrents directs pour savoir où elles se situent. Cela offre la possibilité d’avoir une gestion des risques cohérente par rapport à ses concurrents et en fonction de sa propre santé financière. 

Définir des objectifs financiers à la suite d’une étude permet de remettre son entreprise sur la bonne voie pour les prochains résultats. 

Analyse de la performance financière

La direction générale d’une entreprise fixe les objectifs au niveau des indicateurs financiers. Avec ces KPI, il est possible d’analyser la performance d’une entreprise. Chaque ICP donne une indication distincte, mais en les analysant ensemble, les informations peuvent être utilisées pour garantir la bonne gestion de l'entreprise.

Pour mettre en place une analyse précise de la performance financière, il faut suivre quelques étapes essentielles que voici : 

Collecte de données : répertoriez toutes les données financières utiles pour réaliser le calcul des KPI ;

Calcul des KPI : utilisez les formules de calcul de chaque KPI en rapport avec votre entreprise ;

Suivi des tendances : sur une période donnée, examinez l’évolution des KPI pour en déduire les fluctuations dans le temps ;

Étalonnage des performances : analysez vos KPI en comparaison de vos concurrents et de votre secteur d’activité pour définir votre performance relative ;

Identifier les domaines à améliorer : servez-vous de vos KPI pour trouver les domaines à améliorer de votre entreprise au niveau de la performance financière ;

Actions correctives : mettez en place des actions pour améliorer les KPI et votre performance financière globale.

Comment améliorer la performance financière

Améliorer la performance financière de votre entreprise est la clé pour développer de nouvelles idées, mais aussi pour optimiser sa santé financière. Des stratégies existent pour aider les entrepreneurs à améliorer leurs performances sur le long terme.

Pour commencer, analyser les indicateurs de performance financière permet d’avoir une idée précise sur la santé de votre entreprise. Avec des indicateurs financiers bien calculés, il devient plus simple de définir des objectifs et d’optimiser l’entreprise, par exemple avec une réduction des coûts ou une augmentation des revenus. 

Ensuite, une fois les objectifs fixés, la mise en place d’action est nécessaire. Il est possible de commencer avec la formation et le développement du personnel pour une optimisation des tâches. L’utilisation d’un logiciel de gestion de trésorerie peut être intéressante, avec une personne chargée des analyses et du développement de l’entreprise.

Avec une bonne gestion de la trésorerie et l’implication du personnel, votre société pourra s’améliorer rapidement au niveau de la productivité. La gestion des risques sera plus simple et le suivi des objectifs financiers réaliste et effectué en direct avec un logiciel adapté.

Conclusion 

Avec un indicateur clé comme la performance financière de votre entreprise, il est possible de vous développer et de vous améliorer sur le court et le long terme. Les KPI utilisés pour calculer cet indicateur vous donnent les informations nécessaires sur la santé financière de votre entreprise.

Calculer la performance financière est une solution pour analyser vos dépenses et vos revenus, pour prendre des décisions rapidement et pour vous améliorer. La capacité d’analyse de ces indicateurs et la définition d’objectifs clairs sont cruciaux pour augmenter les revenus de votre société. De plus, en sauvegardant bien les KPI, vous pourrez les utiliser à titre de comparaison sur le long terme.