SAMPLE CASH FLOW FOR A CLIENT

Contract Sum
AED
Mobilization Advance (10% of Contract Sum)
Payments to the Contractor
Retention Maximum (10% of Contract sum)
Retention (release)

Item

Description

1
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9

Cash inflow (Forecasted)

Preliminaries
Measured Works
Variations
Claims
Mobilization Advance
Release of retention
Monthly Cash inflow
Cumulative Cash inflow
Retention (10% of Value of
Works) / Monthly
1.10 Retention (10% of Value of
Works) / Cum
1.11 Nett Cash inflow (Monthly)
1.12 Nett Cash inflow (Cum)
2
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
3
3.1

4
4.1

Cash ouflow (Forecasted)

Cost of Staff
Cost of labour
Cost of plant
Cost of material
Cost of sub contractors
Other costs (Banks/insurances)
Overheads
Monthly Cash outflow
Cumulative Cash outflow
Contractor's Forecasted Project
margin (Cumulative) - Value
Contractor's Forecasted Project
margin (Cumulative) - %
Payments from Employer (Cum)
Payments from Employer (Nett)

Jan-10

16,953,878.00
1,695,387.80
60 days after receiving the Application from the Contractor
1,695,387.80
50% of total after issuance of TOC, balance 50% after issuance of Completion certificate (1 Year after TOC)

Feb-10

Mar-10

Apr-10

May-10

Jun-10

Jul-10

Aug-10

Sep-10

Oct-10

Nov-10

Dec-10

Jan - 11 / TOC
Issued

Feb-11

Mar-11

Apr-11

Jan - 12 / Final
Cert. Issued

Mar - 12 / Final
Cert. Issued

100,000.00
250,000.00
1,695,387.80
2,045,387.80
2,045,387.80

150,000.00
1,000,000.00
1,150,000.00
3,195,387.80

200,000.00
2,500,000.00
2,700,000.00
5,895,387.80

250,000.00
4,500,000.00
500,000.00
5,250,000.00
11,145,387.80

250,000.00
6,000,000.00
1,500,000.00
500,000.00
8,250,000.00
19,395,387.80

250,000.00
7,500,000.00
2,500,000.00
150,000.00
10,400,000.00
29,795,387.80

250,000.00
5,000,000.00
1,000,000.00
50,000.00
6,300,000.00
36,095,387.80

150,000.00
2,500,000.00
250,000.00
10,000.00
2,910,000.00
39,005,387.80

100,000.00
1,000,000.00
100,000.00
1,200,000.00
40,205,387.80

100,000.00
750,000.00
850,000.00
41,055,387.80

50,000.00
250,000.00
300,000.00
41,355,387.80

10,000.00
330,000.00
340,000.00
41,695,387.80

204,538.78

115,000.00

270,000.00

525,000.00

825,000.00

1,040,000.00

630,000.00

291,000.00

120,000.00

85,000.00

30,000.00

34,000.00

204,538.78
1,840,849.02
1,840,849.02

319,538.78
1,035,000.00
2,875,849.02

589,538.78
2,430,000.00
5,305,849.02

1,114,538.78
4,725,000.00
10,030,849.02

1,939,538.78
7,425,000.00
17,455,849.02

2,979,538.78
9,360,000.00
26,815,849.02

3,609,538.78
5,670,000.00
32,485,849.02

3,900,538.78
2,619,000.00
35,104,849.02

4,020,538.78
1,080,000.00
36,184,849.02

4,105,538.78
765,000.00
36,949,849.02

4,135,538.78
270,000.00
37,219,849.02

4,169,538.78
306,000.00
37,525,849.02

2,084,769.39
39,610,618.41

0
39,610,618.41

0
39,610,618.41

0
39,610,618.41

2,084,769.39
41,695,387.80

41,695,387.80

85,000.00
100,000.00
70,000.00
100,000.00
500,000.00
34,200.00
889,200.00
889,200.00

127,500.00
400,000.00
230,000.00
400,000.00
46,300.00
1,203,800.00
2,093,000.00

170,000.00
1,000,000.00
540,000.00
1,000,000.00
250,000.00
118,400.00
3,078,400.00
5,171,400.00

212,500.00
2,000,000.00
1,050,000.00
2,000,000.00
500,000.00
230,500.00
5,993,000.00
11,164,400.00

212,500.00
3,200,000.00
1,650,000.00
3,200,000.00
600,000.00
354,500.00
9,217,000.00
20,381,400.00

212,500.00
4,060,000.00
2,080,000.00
4,060,000.00
350,000.00
430,500.00
11,193,000.00
31,574,400.00

212,500.00
2,420,000.00
1,260,000.00
2,420,000.00
1,000,000.00
292,500.00
7,605,000.00
39,179,400.00

127,500.00
1,104,000.00
582,000.00
1,104,000.00
50,000.00
118,700.00
3,086,200.00
42,265,600.00

85,000.00
440,000.00
240,000.00
440,000.00
25,000.00
49,200.00
1,279,200.00
43,544,800.00

85,000.00
225,000.00
170,000.00
300,000.00
31,200.00
811,200.00
44,356,000.00

42,500.00
75,000.00
60,000.00
100,000.00
11,100.00
288,600.00
44,644,600.00

8,500.00
132,000.00
68,000.00
132,000.00
13,620.00
354,120.00
44,998,720.00

0
0
0
0
0
0
0
0
44,998,720.00

44,998,720.00

44,998,720.00

44,998,720.00

44,998,720.00

44,998,720.00

951,649.02

782,849.02

134,449.02

(1,133,550.98)

(2,925,550.98)

(4,758,550.98)

(6,693,550.98)

(7,160,750.98)

(7,359,950.98)

(7,406,150.98)

(7,424,750.98)

(7,472,870.98)

(5,388,101.59)

(3,303,332.20)

-11.30%

-16.76%

-17.75%

-20.60%

-20.40%

-20.34%

-20.04%

-19.95%

-19.91%

-13.60%

-7.92%

51.70%

27.22%

2.53%
1,840,849.02
1,840,849.02

1,840,849.02
-

2,875,849.02
1,035,000.00

5,305,849.02
2,430,000.00

10,030,849.02
4,725,000.00

17,455,849.02
7,425,000.00

26,815,849.02
9,360,000.00

32,485,849.02
5,670,000.00

35,104,849.02
2,619,000.00

36,184,849.02
1,080,000.00

2,084,769.39
2,084,769.39

2,084,769.39
2,084,769.39

36,949,849.02
765,000.00

37,219,849.02
270,000.00

37,525,849.02
306,000.00

39,610,618.41
2,084,769.39

39,610,618.41
-

41,695,387.80
2,084,769.39

CASH FLOW FORECAST (SAMPLE)

FOR A CONTRACTOR
50000000

45000000

40000000

35000000

Value - AED (Millions)

30000000

25000000

20000000

15000000

10000000

5000000

0
Jan-10

Feb-10

Payments from Employer (Cum)

Nett Cash inflow (Cum)

Cumulative Cash outflow
Nett Cash inflow (Monthly)
Monthly Cash outflow

Apr-10

May-10

Jun-10

Jul-10

Aug-10

Sep-10

Oct-10

Nov-10

Dec-10

Jan - 11 / TOC
Issued

Feb-11

Mar-11

Apr-11

Jan - 12 /
Final Cert.
Issued

Mar - 12 /
Final Cert.
Issued

1,840,849.02 1,840,849.02 2,875,849.02 5,305,849.02 10,030,849.0 17,455,849.0 26,815,849.0 32,485,849.0 35,104,849.0 36,184,849.0 36,949,849.0 37,219,849.0 37,525,849.0 39,610,618.4 39,610,618.4 41,695,387.8

Payments from Employer (Nett)

Cost of sub contractors

Mar-10

1,840,849.02

250,000.00

500,000.00

1,035,000.00 2,430,000.00 4,725,000.00 7,425,000.00 9,360,000.00 5,670,000.00 2,619,000.00 1,080,000.00

600,000.00

350,000.00

1,000,000.00

50,000.00

25,000.00

765,000.00

270,000.00

306,000.00

2,084,769.39

2,084,769.39

1,840,849.02 2,875,849.02 5,305,849.02 10,030,849.0 17,455,849.0 26,815,849.0 32,485,849.0 35,104,849.0 36,184,849.0 36,949,849.0 37,219,849.0 37,525,849.0 39,610,618.4 39,610,618.4 39,610,618.4 39,610,618.4 41,695,387.8 41,695,387.8
889,200.00

2,093,000.00 5,171,400.00 11,164,400.0 20,381,400.0 31,574,400.0 39,179,400.0 42,265,600.0 43,544,800.0 44,356,000.0 44,644,600.0 44,998,720.0 44,998,720.0 44,998,720.0 44,998,720.0 44,998,720.0 44,998,720.0 44,998,720.0

1,840,849.02 1,035,000.00 2,430,000.00 4,725,000.00 7,425,000.00 9,360,000.00 5,670,000.00 2,619,000.00 1,080,000.00

889,200.00

1,203,800.00 3,078,400.00 5,993,000.00 9,217,000.00 11,193,000.0 7,605,000.00 3,086,200.00 1,279,200.00

765,000.00

270,000.00

306,000.00

2,084,769.39

811,200.00

288,600.00

354,120.00

2,084,769.39

Monthly Cash outflow

889,200.00

1,203,800.00 3,078,400.00 5,993,000.00 9,217,000.00 11,193,000.0 7,605,000.00 3,086,200.00 1,279,200.00

811,200.00

288,600.00

354,120.00

SAMPLE CASH FLOW FOR A CONTRACTOR

Contract Sum
AED
Mobilization Advance (20% of Contract Sum)
Payments to the Contractor
Retention Maximum (10% of Contract sum)
Retention (release)

Item

Description

1
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9

Cash inflow (Forecasted)

Preliminaries
Measured Works
Variations
Claims
Mobilization Advance
Release of retention
Monthly Cash inflow
Cumulative Cash inflow
Retention (10% of Value of
Works) / Monthly
1.10 Retention (10% of Value of
Works) / Cum
1.11 Nett Cash inflow (Monthly)
1.12 Nett Cash inflow (Cum)
2
2.1
2.2
2.3
2.4
2.5
2.6
2.7
2.8
2.9
3
3.1

4
4.1

Cash ouflow (Forecased)

Cost of Staff
Cost of labour
Cost of plant
Cost of material
Cost of sub contractors
Other costs (Banks/insurances)
Overheads
Monthly Cash outflow
Cumulative Cash outflow
Contractor's Forecasted Project
margin (Cumulative) - Value
Contractor's Forecasted Project
margin (Cumulative) - %
Payments from Employer (Cum)
Payments from Employer (Nett)

50,000,000.00
10,000,000.00
60 days after receiving the Application from the Contractor
5,000,000.00
50% of total after issuance of TOC, balance 50% after issuance of Completion certificate (1 Year after TOC)

Jan - 11 / TOC
Issued

Feb-11

Mar-11

Apr-11

Jan - 12 / Final
Cert. Issued

Mar - 12 / Final
Cert. Issued

Jan-10

Feb-10

Mar-10

Apr-10

May-10

Jun-10

Jul-10

Aug-10

Sep-10

Oct-10

Nov-10

Dec-10

100,000.00
250,000.00
10,000,000.00
10,350,000.00
10,350,000.00

150,000.00
1,000,000.00
1,150,000.00
11,500,000.00

200,000.00
2,500,000.00
2,700,000.00
14,200,000.00

250,000.00
4,500,000.00
500,000.00
5,250,000.00
19,450,000.00

250,000.00
6,000,000.00
1,500,000.00
500,000.00
8,250,000.00
27,700,000.00

250,000.00
7,500,000.00
2,500,000.00
150,000.00
10,400,000.00
38,100,000.00

250,000.00
5,000,000.00
1,000,000.00
50,000.00
6,300,000.00
44,400,000.00

150,000.00
2,500,000.00
250,000.00
10,000.00
2,910,000.00
47,310,000.00

100,000.00
1,000,000.00
100,000.00
1,200,000.00
48,510,000.00

100,000.00
750,000.00
850,000.00
49,360,000.00

50,000.00
250,000.00
300,000.00
49,660,000.00

10,000.00
150,000.00
160,000.00
49,820,000.00

1,035,000.00

115,000.00

270,000.00

525,000.00

825,000.00

1,040,000.00

630,000.00

291,000.00

120,000.00

85,000.00

30,000.00

16,000.00

1,035,000.00
9,315,000.00
9,315,000.00

1,150,000.00
1,035,000.00
10,350,000.00

1,420,000.00
2,430,000.00
12,780,000.00

1,945,000.00
4,725,000.00
17,505,000.00

2,770,000.00
7,425,000.00
24,930,000.00

3,810,000.00
9,360,000.00
34,290,000.00

4,440,000.00
5,670,000.00
39,960,000.00

4,731,000.00
2,619,000.00
42,579,000.00

4,851,000.00
1,080,000.00
43,659,000.00

4,936,000.00
765,000.00
44,424,000.00

4,966,000.00
270,000.00
44,694,000.00

4,982,000.00
144,000.00
44,838,000.00

2,491,000.00
47,329,000.00

0
47,329,000.00

0
47,329,000.00

0
47,329,000.00

2,491,000.00
49,820,000.00

49,820,000.00

85,000.00
100,000.00
70,000.00
100,000.00
500,000.00
34,200.00
889,200.00
889,200.00

127,500.00
400,000.00
230,000.00
400,000.00
46,300.00
1,203,800.00
2,093,000.00

170,000.00
1,000,000.00
540,000.00
1,000,000.00
250,000.00
118,400.00
3,078,400.00
5,171,400.00

212,500.00
2,000,000.00
1,050,000.00
2,000,000.00
500,000.00
230,500.00
5,993,000.00
11,164,400.00

212,500.00
3,200,000.00
1,650,000.00
3,200,000.00
600,000.00
354,500.00
9,217,000.00
20,381,400.00

212,500.00
4,060,000.00
2,080,000.00
4,060,000.00
350,000.00
430,500.00
11,193,000.00
31,574,400.00

212,500.00
2,420,000.00
1,260,000.00
2,420,000.00
1,000,000.00
292,500.00
7,605,000.00
39,179,400.00

127,500.00
1,104,000.00
582,000.00
1,104,000.00
50,000.00
118,700.00
3,086,200.00
42,265,600.00

85,000.00
440,000.00
240,000.00
440,000.00
25,000.00
49,200.00
1,279,200.00
43,544,800.00

85,000.00
225,000.00
170,000.00
300,000.00
31,200.00
811,200.00
44,356,000.00

42,500.00
75,000.00
60,000.00
100,000.00
11,100.00
288,600.00
44,644,600.00

8,500.00
60,000.00
32,000.00
60,000.00
6,420.00
166,920.00
44,811,520.00

0
0
0
0
0
0
0
0
44,811,520.00

44,811,520.00

44,811,520.00

44,811,520.00

44,811,520.00

44,811,520.00

8,425,800.00

8,257,000.00

7,608,600.00

6,340,600.00

4,548,600.00

2,715,600.00

780,600.00

313,400.00

114,200.00

68,000.00

49,400.00

26,480.00

90.45%

79.78%

59.54%
9,315,000.00
9,315,000.00

36.22%
9,315,000.00
-

18.25%
10,350,000.00
1,035,000.00

7.92%
12,780,000.00
2,430,000.00

1.95%
17,505,000.00
4,725,000.00

0.74%
24,930,000.00
7,425,000.00

0.26%
34,290,000.00
9,360,000.00

0.15%
39,960,000.00
5,670,000.00

0.11%
42,579,000.00
2,619,000.00

0.06%
43,659,000.00
1,080,000.00

2,491,000.00
2,491,000.00

2,491,000.00
2,491,000.00

2,517,480.00

5,008,480.00

5.32%
44,424,000.00
765,000.00

10.05%
44,694,000.00
270,000.00

44,838,000.00
144,000.00

47,329,000.00
2,491,000.00

47,329,000.00
-

49,820,000.00
2,491,000.00

CASH FLOW FORECAST (SAMPLE)

FOR A CONTRACTOR
60000000

50000000

Value - AED (Millions)

40000000

30000000

20000000

10000000

0
Jan-10

Feb-10

Payments from Employer (Cum)

Nett Cash inflow (Cum)

Cumulative Cash outflow
Nett Cash inflow (Monthly)
Monthly Cash outflow

Apr-10

May-10

Jun-10

Jul-10

Aug-10

Sep-10

Oct-10

Nov-10

Dec-10

Jan - 11 / TOC
Issued

Feb-11

Mar-11

Apr-11

Jan - 12 /
Final Cert.
Issued

Mar - 12 /
Final Cert.
Issued

9,315,000.00 9,315,000.00 10,350,000.0 12,780,000.0 17,505,000.0 24,930,000.0 34,290,000.0 39,960,000.0 42,579,000.0 43,659,000.0 44,424,000.0 44,694,000.0 44,838,000.0 47,329,000.0 47,329,000.0 49,820,000.0

Payments from Employer (Nett)

Cost of sub contractors

Mar-10

9,315,000.00

250,000.00

500,000.00

1,035,000.00 2,430,000.00 4,725,000.00 7,425,000.00 9,360,000.00 5,670,000.00 2,619,000.00 1,080,000.00

600,000.00

350,000.00

1,000,000.00

50,000.00

25,000.00

765,000.00

270,000.00

144,000.00

2,491,000.00

2,491,000.00

9,315,000.00 10,350,000.0 12,780,000.0 17,505,000.0 24,930,000.0 34,290,000.0 39,960,000.0 42,579,000.0 43,659,000.0 44,424,000.0 44,694,000.0 44,838,000.0 47,329,000.0 47,329,000.0 47,329,000.0 47,329,000.0 49,820,000.0 49,820,000.0
889,200.00

2,093,000.00 5,171,400.00 11,164,400.0 20,381,400.0 31,574,400.0 39,179,400.0 42,265,600.0 43,544,800.0 44,356,000.0 44,644,600.0 44,811,520.0 44,811,520.0 44,811,520.0 44,811,520.0 44,811,520.0 44,811,520.0 44,811,520.0

9,315,000.00 1,035,000.00 2,430,000.00 4,725,000.00 7,425,000.00 9,360,000.00 5,670,000.00 2,619,000.00 1,080,000.00

889,200.00

1,203,800.00 3,078,400.00 5,993,000.00 9,217,000.00 11,193,000.0 7,605,000.00 3,086,200.00 1,279,200.00

765,000.00

270,000.00

144,000.00

2,491,000.00

811,200.00

288,600.00

166,920.00

2,491,000.00

Monthly Cash outflow

889,200.00

1,203,800.00 3,078,400.00 5,993,000.00 9,217,000.00 11,193,000.0 7,605,000.00 3,086,200.00 1,279,200.00

811,200.00

288,600.00

166,920.00