Innovation science and technologiy Volume 2 Issue 6 (2026)
CASH FLOWS OF “TERRITORIAL ELECTRIC NETWORKS” JSC: COMPREHENSIVE ACCOUNTING ANALYSIS AND METHODOLOGICAL APPROACHES TO IMPROVEMENT
Djuraev, Davlat
Abstract
The article presents the cash flow statement of “Regional Electric Networks” JSC and its 14constituent units for 2020–2024. Based on empirical data, a complex analysis was carried out.
HET JSC, cash flow analysis, line 095 methodology, IFRS 8, econometric model, R² = 0.987, state subsidy, cross-subsidization, 14 territorial divisions, investment attractiveness.
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