Financial Statement Impacts Analyser 6.0

BPM Analytical Empowerment Pty Ltd
Financial Statement Impacts Analyser 6.0

Go to Table of Contents
Primary Developer: BPM Analytical Empowerment Pty Ltd General Cover Notes: 1. Contains financial statement impacts analysis for each financial statement precedent module. 2. Also contains combined financial statement impacts analysis. 3. The financial statement impacts diagrams throughout this workbook have NOT been developed in strict accordance with the Best Practice Spreadsheet Modelling Standards. 4. For more information about BPM, contact us on: info@bpmglobal.com Email: www.bestpracticemodelling.com Website:
Table of Contents
Go to Cover Sheet
Section & Sheet Titles 1. Financial Statement Impacts by Module Area

1.1. Operational
a. Revenue b. Cost of Goods Sold c. Operating Expenditure
1.2. Working Capital

a. Operating Receivables b. Operating Payables c. Capital Payables
1.3. Assets
a. Book Assets b. Book Intangibles
1.4. Capital
a. Debt b. Ordinary Equity
1.5. Taxation
a. Taxation
2. Combined Financial Statement Impacts

a. Combined Impacts - All Module Types
3. Impacts Analysis Worksheets

a. Impacts Analysis Worksheet b. Impacts Analysis Worksheet (Multiple Periods)
4. Appendix
4.1. Checks
a. Error Checks
Financial Statement Impacts by Module Area

Section 1.
Section Cover Notes: Contains financial statement impacts grouped by Module Area: 1. Operational 2. Working Capital 3. Assets 4. Capital 5. Taxation
Page 3 of 27
Operational
Sub-Section 1.1.
Sub-Section Cover Notes: Contains financial statement impacts for each of the modules in the Operational Module Area: 1. Revenue 2. Cost of Goods Sold 3. Operating Expenditure The Capital Expenditure Module Area does not directly impact the financial statements - i.e. it impacts the financial statements indirectly via assets modules.
Page 4 of 27
Revenue
Income Statement
Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Depn. & Amort. EBIT Interest Expense NPBT Tax Expense NPAT 1,000 1,000 1,000 1,000 1,000 1,000
Balance Sheet
Opening Cash Change in Cash Held Cash Current Assets Non-Current Assets Total Assets Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Opening Retained Profits Net Profit During Period Retained Profits Total Equity 1,000 1,000 1,000 1,000 1,000
Cash Flow Statement

Revenue Cash Receipts Cash Payments Interest Paid Tax Paid Operating Cash Flows Investing Cash Flows Financing Cash Flows Change in Cash Held 1,000 1,000 1,000 1,000 1,000 1,000 1,000
Include revenue numbers? Include impact shading? Include impact font colour (N/A).
Balance check: View combined impacts
Notes: 1. The Revenue Module directly enters both the Income Statement and the Cash Flow Statement, causing an increase in Net Profit After Tax (NPAT) and Cash Held respectively. 2. This is because under a Modular Spreadsheet Development Approach, revenue is assumed to equal cash receipts unless at least one Operating Receivables Module is included in the spreadsheet model to allow for differences between revenue earned and cash received.
Page 5 of 27
Cost of Goods Sold

Income Statement
Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Depn. & Amort. EBIT Interest Expense NPBT Tax Expense NPAT (1,000) (1,000) (1,000) (1,000) (1,000) (1,000)
Balance Sheet
Opening Cash Change in Cash Held Cash Current Assets Non-Current Assets Total Assets Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Opening Retained Profits Net Profit During Period Retained Profits Total Equity (1,000) (1,000) (1,000) (1,000) (1,000)
Cash Flow Statement

Cash Receipts Cost of Goods Sold Cash Payments Interest Paid Tax Paid Operating Cash Flows Investing Cash Flows Financing Cash Flows Change in Cash Held (1,000) (1,000) (1,000) (1,000) (1,000) (1,000) (1,000)
Include cost of goods sold numbers? Include impact shading? Include impact font colour (N/A).
Notes: 1. The Cost of Goods Sold Module directly enters both the Income Statement and the Cash Flow Statement, causing a decrease in Net Profit After Tax (NPAT) and Cash Held respectively. 2. This is because under a Modular Spreadsheet Development Approach, cost of goods sold is assumed to equal cash payments unless at least one Operating Payables Module is included in the spreadsheet model to allow for differences between cost of goods sold incurred and cash payments.
Page 6 of 27
Operating Expenditure
Income Statement
Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Depn. & Amort. EBIT Interest Expense NPBT Tax Expense NPAT (1,000) (1,000) (1,000) (1,000) (1,000)
Balance Sheet
Opening Cash Change in Cash Held Cash Current Assets Non-Current Assets Total Assets Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Opening Retained Profits Net Profit During Period Retained Profits Total Equity (1,000) (1,000) (1,000) (1,000) (1,000)
Cash Flow Statement

Cash Receipts Operating Expenditure Cash Payments Interest Paid Tax Paid Operating Cash Flows Investing Cash Flows Financing Cash Flows Change in Cash Held (1,000) (1,000) (1,000) (1,000) (1,000) (1,000) (1,000)
Include operating expenditure numbers? Include impact shading? Include impact font colour (N/A).
Notes: 1. The Operating Expenditure Module directly enters both the Income Statement and the Cash Flow Statement, causing a decrease in Net Profit After Tax (NPAT) and Cash Held respectively. 2. This is because under a Modular Spreadsheet Development Approach, operating expenditure is assumed to equal cash payments unless at least one Operating Payables Module is included in the spreadsheet model to allow for differences between operating expenditure incurred and cash payments.
Page 7 of 27
Working Capital
Sub-Section 1.2.
Sub-Section Cover Notes: Contains financial statement impacts for each of the modules in the Working Capital Module Area: 1. Operating Receivables 2. Operating Payables 3. Capital Payables
Page 8 of 27
Operating Receivables
Income Statement
Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Depn. & Amort. EBIT Interest Expense NPBT Tax Expense NPAT -
Balance Sheet
Opening Cash Change in Cash Held Cash Operating Receivables Current Assets Non-Current Assets Total Assets Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Opening Retained Profits Net Profit During Period Retained Profits Total Equity (100) (100) 100 -
Cash Flow Statement

Dec. in Operating Receivables Cash Receipts Cash Payments Interest Paid Tax Paid Operating Cash Flows Investing Cash Flows Financing Cash Flows Change in Cash Held (100) (100) (100) (100)
Include operating receivables numbers? Include impact shading? Include impact font colour (N/A).
View combined impacts
Balance check:
Notes: 1. The Operating Receivables Module directly enters both the Balance Sheet and the Cash Flow Statement. 2. Operating Receivables are usually reported as current assets on the Balance Sheet, and increases in these current assets result in a decrease in cash, which is reported as an operating cash outflow on the Cash Flow Statement. 3. Conversely, a decrease in operating receivables results in an increase in cash, reflecting the cash receipt of previously reported revenues.
Page 9 of 27
Operating Payables
Income Statement
Balance Sheet
Opening Cash Change in Cash Held Cash Current Assets Non-Current Assets Total Assets Operating Payables Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Opening Retained Profits Net Profit During Period Retained Profits Total Equity 100 100 100 100 100 100 100 -
Cash Flow Statement

Cash Receipts Inc. in Operating Payables Cash Payments Interest Paid Tax Paid Operating Cash Flows Investing Cash Flows Financing Cash Flows Change in Cash Held 100 100 100 100
Include operating payables numbers? Include impact shading? Include impact font colour (N/A).
Balance check:
Notes: 1. The Operating Payables Module directly enters both the Balance Sheet and the Cash Flow Statement. 2. Operating Payables are usually reported as current liabilities on the Balance Sheet, and increases in these current liabilities result in an increase in cash, which is reported as an operating cash inflow on the Cash Flow Statement. 3. Conversely, a decrease in operating receivables results in an decrease in cash, reflecting the cash payment of previously reported cost of goods sold or operating expenditure.
Page 10 of 27
Capital Payables
Income Statement
Balance Sheet
Opening Cash Change in Cash Held Cash Current Assets Non-Current Assets Total Assets Capital Payables Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Opening Retained Profits Net Profit During Period Retained Profits Total Equity 100 100 100 100 100 100 100 -
Cash Flow Statement

Cash Receipts Cash Payments Interest Paid Tax Paid Operating Cash Flows Inc. in Capital Payables Investing Cash Flows Financing Cash Flows Change in Cash Held 100 100 100
Include capital payables numbers? Include impact shading? Include impact font colour (N/A).
Balance check:
Notes: 1. The Capital Payables Module directly enters both the Balance Sheet and the Cash Flow Statement. 2. Capital Payables are usually reported as current liabilities on the Balance Sheet, and increases in these current liabilities result in an increase in cash, which is reported as an operating cash inflow on the Cash Flow Statement. 3. Conversely, a decrease in capital payables results in a decrease in cash, reflecting the cash payment of previously reported capital expenditures.
Page 11 of 27
Assets
Sub-Section 1.3.
Sub-Section Cover Notes: Contains financial statement impacts for each of the modules in the Assets Module Area: 1. Book Assets 2. Book Intangibles The Tax Assets and Tax Intangibles Modules do not directly impact the financial statement - i.e. they impact the financial statements indirectly (if included) via the Taxation Module.
Page 12 of 27
Book Assets
Income Statement
Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Book Assets Depreciation EBIT Interest Expense NPBT Tax Expense NPAT (10) (10) (10) (10)
Balance Sheet
Opening Cash Change in Cash Held Cash Current Assets Book Assets Non-Current Assets Total Assets Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Opening Retained Profits Net Profit During Period Retained Profits Total Equity (100) (100) (100) 90 90 (10) (10) (10) (10) (10)
Cash Flow Statement

Cash Receipts Cash Payments Interest Paid Tax Paid Operating Cash Flows Book Assets - Capex Investing Cash Flows Financing Cash Flows Change in Cash Held (100) (100) (100)
Include book assets numbers? Include impact shading? Include impact font colour (N/A).
Balance check:
Notes: 1. The Book Intangibles Module directly impacts all three financial statements. 2. Book asset balances are reported on the Balance Sheet, with increases in book assets resulting from capital expenditure (which is reported as an investing outflow on the Cash Flow Statement) and decreases in book assets resulting from book depreciation (which is reported as a non-cash expense on the Income Statement). 3. The direct impacts of the Book Assets Module have a balancing effect on the financial statements due to the movement in book assets each period being equal to the difference between the capital expenditure and book depreciation for that period.
Page 13 of 27
Book Intangibles
Income Statement
Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Book Intangibles Amortisation EBIT Interest Expense NPBT Tax Expense NPAT (10) (10) (10) (10)
Balance Sheet
Opening Cash Change in Cash Held Cash Current Assets Book Intangibles Non-Current Assets Total Assets Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Opening Retained Profits Net Profit During Period Retained Profits Total Equity (100) (100) (100) 90 90 (10) (10) (10) (10) (10)
Cash Flow Statement

Cash Receipts Cash Payments Interest Paid Tax Paid Operating Cash Flows Book Intangibles - Capex Investing Cash Flows Financing Cash Flows Change in Cash Held (100) (100) (100)
Include book intangibles numbers? Include impact shading? Include impact font colour (N/A).
Balance check:
Notes: 1. The Book Intangibles Module directly impacts all three financial statements. 2. Book intangibles balances are reported on the Balance Sheet, with increases in Book Intangibles resulting from capital expenditure (which is reported as an investing outflow on the Cash Flow Statement) and decreases in Book Intangibles resulting from book amortisation (which is reported as a non-cash expense on the Income Statement). 3. The direct impacts of the Book Intangibles Module have a balancing effect on the financial statements due to the movement in Book Intangibles each period being equal to the difference between the capital expenditure and book amortisation for that period
Page 14 of 27
Capital
Sub-Section 1.4.
Sub-Section Cover Notes: Contains financial statement impacts for each of the modules in the Capital Module Area: 1. Debt 2. Ordinary Equity
Page 15 of 27
Debt
Income Statement
Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Debt Fees Amortisation EBIT Interest Expense NPBT Tax Expense NPAT (1) (1) (20) (21) (21)
Balance Sheet
Opening Cash Change in Cash Held Cash Current Assets Debt Refinancing Fees Non-Current Assets Total Assets Interest Payable Current Liabilities Debt Non-Current Liabilities Total Liabilities Net Assets 176 176 176 4 4 180 1 1 200 200 201 (21) (21) (21) (21)
Cash Flow Statement

Cash Receipts Cash Payments Interest Paid Tax Paid Operating Cash Flows Investing Cash Flows Debt Drawdowns Debt Repayments Debt Refinancing Fees Paid Financing Cash Flows Change in Cash Held (19) (19) 1,000 (800) (5) 195 176
Include debt numbers? # # # Include debt balances? Include interest payable? Include debt refinancing fees? Ordinary Equity Opening Retained Profits Net Profit During Period Retained Profits Total Equity
Include impact shading? Balance check: Include impact font colour (N/A). -
Notes: 1. The Debt Module directly enters the Income Statement, Balance Sheet and the Cash Flow Statement. 2. The Debt Module creates expenses which are reported on the Income Statement, assets and liabilities which are reported on the Balance Sheet and various cash inflows and outflows which are reported on the Cash Flow Statement. 3. The direct financial statement impacts of the Debt Module can be grouped into three separable areas: i. Debt balances; ii. Interest payable balances; and iii. Debt refinancing fees. 4. Debt balances directly impact the Balance Sheet and the Cash Flow Statement, with debt drawdowns and repayments being reported as financing cash flows on the Cash Flow Statement, and debt balances being reported as non-current liabilities on the Balance Sheet. 5. Interest payable balances directly impact all three financial statements, with interest expense being reported on the Income Statement, interest paid being reported as an operating cash outflow on the Cash Flow Statement and interest payable being reported as a current liability on the Balance Sheet (resulting from differences between interest expense and interest paid). 6. Debt refinancing fees directly impacts all three financial statements. Debt refinancing fees balances are reported as non-current assets on the Balance Sheet, with increases resulting from debt refinancing fees paid (which is reported as financing cash outflows on the Cash Flow Statement) and decreases resulting from debt fees amortisation (which is reported as a non-cash expense on the Income Statement). The direct impacts of debt refinancing fees have a balancing effect on the financial statements due to the movement in fees balances each period being equal to the difference between the debt refinancing fees paid and debt fees amortisation for that period.
Page 16 of 27
Ordinary Equity
Income Statement
Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Equity Fees Amortisation EBIT Interest Expense NPBT Tax Expense NPAT (10) (10) (10) (10)
Balance Sheet
Opening Cash Change in Cash Held Cash Current Assets Equity Refinancing Fees Non-Current Assets Total Assets Dividends Payable Current Liabilities Non-Current Liabilities Total Liabilities Net Assets 110 110 110 30 30 140 10 10 10 130 200 (60) (10) (70) 130
Cash Flow Statement

Cash Receipts Cash Payments Interest Paid Tax Paid Operating Cash Flows Investing Cash Flows Equity Raisings Equity Repayments Dividends Paid Equity Refinancing Fees Paid Financing Cash Flows Change in Cash Held 1,000 (800) (50) (40) 110 110
Include ordinary equity numbers? # # # Include ordinary equity balances? Include dividends payable? Include ordinary equity refinancing fees?
Ordinary Equity Opening Retained Profits Dividends Declared Net Profit During Period Retained Profits Total Equity
Include impact shading? Balance check: Include impact font colour (N/A). -
Notes: 1. The Ordinary Equity Module directly enters the Income Statement, Balance Sheet and the Cash Flow Statement. 2. The Ordinary Equity Module creates expenses which are reported on the Income Statement, assets, liabilities and equity which are reported on the Balance Sheet and financing cash inflows and outflows which are reported on the Cash Flow Statement. 3. The direct financial statement impacts of the Ordinary Equity Module can be grouped into three separable areas: i. Ordinary equity balances; ii. Dividends payable balances; and iii. Equity refinancing fees. 4. Ordinary equity balances directly impact the Balance Sheet and the Cash Flow Statement, with ordinary equity raisings and repayments being reported as financing cash flows on the Cash Flow Statement, and ordinary equity balances being reported as equity on the Balance Sheet. 5. Dividends payable balances directly impact the Balance Sheet and the Cash Flow Statement, with dividends declared being reported as a contra-equity account on the Balance Sheet (against Retained Profits), dividends paid being reported as a financing cash outflow on the Cash Flow Statement and dividends payable being reported as a current liability on the Balance Sheet (resulting from differences between dividends declared and dividends paid). 6. Equity refinancing fees directly impacts all three financial statements. Equity refinancing fees balances are reported as non-current assets on the Balance Sheet, with increases resulting from equity refinancing fees paid (which is reported as financing cash outflows on the Cash Flow Statement) and decreases resulting from equity fees amortisation (which is reported as a non-cash expense on the Income Statement). The direct impacts of equity refinancing fees have a balancing effect on the financial statements due to the movement in fees balances each period being equal to the difference between the equity refinancing fees paid and equity fees amortisation for that period.
Page 17 of 27
Taxation
Sub-Section 1.5.
Sub-Section Cover Notes: Contains financial statement impacts for each of the modules in the Taxation Module Area: 1. Taxation
Page 18 of 27
Taxation
Income Statement
Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Equity Fees Amortisation EBIT Interest Expense NPBT Tax Expense NPAT (28) (28)
Balance Sheet
Opening Cash Change in Cash Held Cash Current Assets Deferred Tax Assets Non-Current Assets Total Assets Tax Payable Current Liabilities Deferred Tax Liabilities Non-Current Liabilities Total Liabilities Net Assets (20) (20) (20) 5 5 (15) 3 3 10 10 13 (28) (28) (28) (28)
Cash Flow Statement

Cash Receipts Cash Payments Interest Paid Tax Paid Operating Cash Flows Investing Cash Flows Financing Cash Flows Change in Cash Held (20) (20) (20)
Include taxation numbers? Include impact shading? Include impact font colour (N/A). Ordinary Equity Opening Retained Profits Net Profit During Period Retained Profits Total Equity
View combined impacts Balance check: -
Notes: 1. The Taxation Module directly impacts all three financial statements. 2. Tax expense is reported as an expense on the Income Statement, whilst tax paid is reported as an operating cash outflow on the Cash Flow Statement. 3. Any differences between tax expense and tax paid are offset by movements in tax assets and liabilities i.e. Deferred Tax Assets, Tax Payable and Deferred Tax Liabilities. 4. The financial statement impacts of taxation are more complex than those for any other module type. It is strongly recommended that the financial statement impacts schematic above be analysed in conjunction with the detailed HTML Help provided with the detailed theory provided with the Taxation Module.
Page 19 of 27
Combined Financial Statement Impacts

Section 2.
Section Cover Notes: Contains a summary of the financial statement impacts of from all precedent module types.
Page 20 of 27
Combined Impacts - All Module Types

Income Statement
Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Book Assets Depreciation Book Intangibles Amortisation Equity Fees Amortisation Debt Fees Amortisation EBIT Interest Expense NPBT Tax Expense NPAT 1,000 (1,000) (1,000) (1,000) (10) (10) (10) (1) (1,031) (20) (1,051) (28) (1,079)
Balance Sheet
Opening Cash Change in Cash Held Cash Operating Receivables Current Assets Book Assets Book Intangibles Debt Refinancing Fees Equity Refinancing Fees Deferred Tax Assets Non-Current Assets Total Assets Operating Payables Capital Payables Interest Payable Dividends Payable Tax Payable Current Liabilities Debt Deferred Tax Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Opening Retained Profits Dividends Declared Net Profit During Period Retained Profits Total Equity (834) (834) 100 (734) 90 90 4 30 5 219 (515) 100 100 1 10 3 214 200 10 210 424 (939) 200 (60) (1,079) (1,139) (939)
Cash Flow Statement

Revenue Dec. in Operating Receivables Cash Receipts Cost of Goods Sold Operating Expenditure Inc. in Operating Payables Cash Payments Interest Paid Tax Paid Operating Cash Flows Book Assets - Capex Book Intangibles - Capex Inc. in Capital Payables Investing Cash Flows Debt Drawdowns Debt Repayments Debt Refinancing Fees Paid Equity Raisings Equity Repayments Dividends Paid Equity Refinancing Fees Paid Financing Cash Flows Change in Cash Held 1,000 (100) 900 (1,000) (1,000) 100 (1,900) (19) (20) (1,039) (100) (100) 100 (100) 1,000 (800) (5) 1,000 (800) (50) (40) 305 (834)
Include Include Include Include Include Include Include Include Include Include Include
revenue numbers? cost of goods sold numbers? operating expenditure numbers? operating receivables numbers? operating payables numbers? capital payables numbers? book assets numbers? book intangibles numbers? debt numbers? ordinary equity numbers? taxation numbers?
Include impact shading? Include impact font colour (N/A).
Page 21 of 27
Impacts Analysis Worksheets

Section 3.
Section Cover Notes: 1. Contains worksheets to be used to undertake analysis of financial statement impacts not falling within the existing Module Types. 2. Contains impacts analysis worksheets for both single period and multiple period impacts analysis.
Page 22 of 27
Impacts Analysis Worksheet

Income Statement
Revenue [Other / Spare] Cost of Goods Sold [Other / Spare] Gross Margin Operating Expenditure [Other / Spare] EBITDA Book Assets Depreciation Book Intangibles Amortisation Equity Fees Amortisation Debt Fees Amortisation [Other / Spare] [Other / Spare] EBIT Interest Expense [Other / Spare] NPBT Tax Expense NPAT -
Balance Sheet
Opening Cash Change in Cash Held Cash Operating Receivables Inventory [Other / Spare] Current Assets Book Assets Book Intangibles Debt Refinancing Fees Equity Refinancing Fees Deferred Tax Assets [Other / Spare] [Other / Spare] Non-Current Assets Total Assets Operating Payables Capital Payables Interest Payable Dividends Payable Tax Payable [Other / Spare] [Other / Spare] Current Liabilities Debt Deferred Tax Liabilities [Other / Spare] [Other / Spare] Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity [Other / Spare] [Other / Spare] Opening Retained Profits Dividends Declared Net Profit During Period Retained Profits Total Equity -
Cash Flow Statement

Revenue Dec. in Operating Receivables [Other / Spare] Cash Receipts Cost of Goods Sold Operating Expenditure Inc. in Operating Payables [Other / Spare] Cash Payments Interest Paid Tax Paid [Other / Spare] [Other / Spare] Operating Cash Flows Book Assets - Capex Book Intangibles - Capex Inc. in Capital Payables [Other / Spare] [Other / Spare] Investing Cash Flows Debt Drawdowns Debt Repayments Debt Refinancing Fees Paid Equity Raisings Equity Repayments Dividends Paid Equity Refinancing Fees Paid [Other / Spare] [Other / Spare] [Other / Spare] [Other / Spare] [Other / Spare] [Other / Spare] Financing Cash Flows Change in Cash Held -
View combined impacts Go to Multiple Periods Impacts Analysis Worksheet
Page 23 of 27
Impacts Analysis Worksheet (Multiple Periods)

Income Statement
Period
Revenue [Other / Spare] Cost of Goods Sold [Other / Spare] Gross Margin Operating Expenditure [Other / Spare] EBITDA Book Assets Depreciation Book Intangibles Amortisation Equity Fees Amortisation Debt Fees Amortisation [Other / Spare] [Other / Spare] EBIT Interest Expense [Other / Spare] NPBT Tax Expense NPAT 1 2 3 -
Balance Sheet
Period
Opening Cash Change in Cash Held Cash Operating Receivables Inventory [Other / Spare] Current Assets Book Assets Book Intangibles Debt Refinancing Fees Equity Refinancing Fees Deferred Tax Assets [Other / Spare] [Other / Spare] Non-Current Assets Total Assets Operating Payables Capital Payables Interest Payable Dividends Payable Tax Payable [Other / Spare] [Other / Spare] Current Liabilities Debt Deferred Tax Liabilities [Other / Spare] [Other / Spare] Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity [Other / Spare] [Other / Spare] Opening Retained Profits Dividends Declared Net Profit During Period Retained Profits Total Equity 1 2 3 -
Cash Flow Statement

Period
Revenue Dec. in Operating Receivables [Other / Spare] Cash Receipts Cost of Goods Sold Operating Expenditure Inc. in Operating Payables Dec. in Inventory Cash Payments Interest Paid Tax Paid [Other / Spare] [Other / Spare] Operating Cash Flows Book Assets - Capex Book Intangibles - Capex Inc. in Capital Payables [Other / Spare] [Other / Spare] Investing Cash Flows Debt Drawdowns Debt Repayments Debt Refinancing Fees Paid Equity Raisings Equity Repayments Dividends Paid Equity Refinancing Fees Paid [Other / Spare] [Other / Spare] [Other / Spare] [Other / Spare] [Other / Spare] [Other / Spare] Financing Cash Flows Change in Cash Held 1 2 3 -
View combined impacts Go to Impacts Analysis Worksheet
Page 24 of 27
Appendix
Section 4.
Section Cover Notes: Contains lookup tables (may be hidden) and checks.
Page 25 of 27
Checks
Sub-Section 4.1.
Sub-Section Cover Notes: Contains error, sensitivity & alert checks (if required).
Page 26 of 27
Error Checks
Error Checks
## Show error message in model name (if linked)?
Errors Detected - Summary

Total Error Areas: Error Message (Empty if None): -
Error Checks by Area

Error Checks Revenue Cost of Goods Sold Operating Expenditure Operating Receivables Operating Payables Capital Payables Book Assets Book Intangibles Debt Ordinary Equity Taxation Combined Impacts - All Module Types Impacts Analysis Worksheet Impacts Analysis Worksheet (Multiple Periods) Total Error Areas: Check Include? Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Yes Msg Flag -
Page 27 of 27

Financial Statement Impacts Analyser 6.0

Diunggah oleh

Informasi Dokumen

Hak Cipta

Format Tersedia

Bagikan dokumen Ini

Bagikan atau Tanam Dokumen

Opsi Berbagi

Apakah menurut Anda dokumen ini bermanfaat?

Apakah konten ini tidak pantas?

Hak Cipta:

Format Tersedia

Financial Statement Impacts Analyser 6.0

Diunggah oleh

Hak Cipta:

Format Tersedia

BPM Analytical Empowerment Pty Ltd

Financial Statement Impacts Analyser 6.0

Section & Sheet Titles 1. Financial Statement Impacts by Module Area

1.2. Working Capital

2. Combined Financial Statement Impacts

3. Impacts Analysis Worksheets

Financial Statement Impacts by Module Area

Cash Flow Statement

Balance check: View combined impacts

Cost of Goods Sold

Cash Flow Statement

Balance check: View combined impacts

Cash Flow Statement

Balance check: View combined impacts

Cash Flow Statement

View combined impacts

Cash Flow Statement

View combined impacts

Cash Flow Statement

View combined impacts

Cash Flow Statement

View combined impacts

Cash Flow Statement

View combined impacts

Cash Flow Statement

View combined impacts

Cash Flow Statement

View combined impacts

Cash Flow Statement

View combined impacts Balance check: -

Combined Financial Statement Impacts

Combined Impacts - All Module Types

Cash Flow Statement

Include impact shading? Include impact font colour (N/A).

Impacts Analysis Worksheets

Impacts Analysis Worksheet

Cash Flow Statement

View combined impacts Go to Multiple Periods Impacts Analysis Worksheet

Impacts Analysis Worksheet (Multiple Periods)

Cash Flow Statement

View combined impacts Go to Impacts Analysis Worksheet

Errors Detected - Summary

Error Checks by Area

Anda mungkin juga menyukai