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Table of Contents
Financial Statements Modelling Exercise
Go to Cover Sheet
2. Financial Statements
a. Income Statement
b. Balance Sheet
c. Cash Flow Statement
3. Appendices
3.1. Lookup Tables
a. Time Series Lookup Tables
3.2. Checks
a. Checks
- Error Checks
- Sensitivity Checks
- Alert Checks
Total Pages:
Page
3
4
6
7
8
9
10
11
12
13
14
17
18
20
Assumptions
Section 1.
Financial Statements Modelling Exercise
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261370550.xls
Assumptions_SC
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Page 3 of 24
Primary
Annual
31
12
1-Jan-12
5
Denomination
1
3
-
1
3
1-Jan-13
Notes:
- A Financial Year End assumption of 28th of February is assumed to be a month end financial year end, even in a leap year.
- The "Model Denomination" assumption will not necessarily automatically change the denomination of the outputs of this model.
- A "Budget Period" refers to either a period in the current financial year or periods containing combined actual and forecast data.
- "Data & Projections - Timing Assumptions" are used as the basis for related data and projections time series sheets.
- Use the bpmToolbox "Update Time Series Columns" tool to hide inactive data and projections time series periods.
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TS_BA
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1-Jan-12
-
Non-Current Assets
PP&E
Intangibles
Deferred Tax Assets
Other Non-Current Assets
Total Non-Current Assets
Total Assets
Current Liabilities
Accounts Payable
Interest Payable
Dividends Payable
Income Tax Payable
Other Current Liabilities
Total Current Liabilities
Non-Current Liabilities
Debt
Deferred Tax Liabilities
Other Non-Current Liabilities
Total Non-Current Liabilities
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Projected Assumptions
Financial Statements Modelling Exercise
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2012 (A)
2013 (A)
2014 (A)
2015 (F)
2016 (F)
2.5%
$Millions
% of Sales
Operating Expenditure
$Millions
$Millions
$Millions
45.0%
45.0%
45.0%
45.0%
45.0%
2.5%
7.0
1.0
7.5
1.3
8.0
1.5
8.5
1.8
9.0
2.0
Debtor Days
30
30
30
30
30
Accounts Payable
Creditor Days
60
60
60
60
60
90.0%
95.0%
90.0%
95.0%
90.0%
95.0%
90.0%
95.0%
90.0%
95.0%
Assets
Depreciation & Amortisation Assumptions
Depreciation - PP&E
Depreciation - Intangibles
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Proj_Ass_TA
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% of Capex
% of Capex
Page 7 of 24
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Proj_Ass_TA
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Financial Statements
Section 2.
Financial Statements Modelling Exercise
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Financial_Statements_SC
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Income Statement
Financial Statements Modelling Exercise
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IS_TO
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2012 (A)
2013 (A)
Page 10 of 24
2014 (A)
2015 (F)
2016 (F)
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IS_TO
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Balance Sheet
Financial Statements Modelling Exercise
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261370550.xls
BS_TO
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2012 (A)
2013 (A)
Page 12 of 24
2014 (A)
2015 (F)
2016 (F)
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BS_TO
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CFS_TO
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2012 (A)
2013 (A)
Page 14 of 24
2014 (A)
2015 (F)
2016 (F)
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CFS_TO
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Appendices
Section 3.
Financial Statements Modelling Exercise
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Appendices_SC
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Lookup Tables
Sub-Section 3.1.
Financial Statements Modelling Exercise
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Lookup_Tables_SSC
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Time Series Lookup Tables
Month Days
Names
Month Days
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
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TS_LU
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LU_Mth_Days
Page 18 of 24
Month Names
Names
Month Names
January
February
March
April
May
June
July
August
September
October
November
December
Denomination
LU_Mth_Names
Names
Denomination
$Billions
$Millions
$'000
$
LU_Denom
Billions
Millions
Thousands
Currency
Names
Periodicity
LU_Data_Term_Basis
Names
Periodicity
Annual
Semi-Annual
Quarterly
Monthly
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LU_Periodicity
Annual
Semi_Annual
Qtrly
Mthly
Page 19 of 24
Periods In Year
Periods In Year
1
2
4
12
Conversion Factors
Conversion Factors
10
100
1,000
1,000,000
1,000,000,000
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TS_LU
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Names
LU_Period_Type_Names
Yr_Name
Half_Yr_Name
Qtr_Name
Mth_Name
Names
LU_Pers_In_Yr
Yrs_In_Yr
Halves_In_Yr
Qtrs_In_Yr
Mths_In_Yr
Names
Ten
Hundred
Thousand
Million
Billion
Page 20 of 24
Checks
Sub-Section 3.2.
Financial Statements Modelling Exercise
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Checks_SSC
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Checks
Financial Statements Modelling Exercise
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Error Checks
1
Error Checks
Error Checks
Balance Sheet
Check
Include?
Flag
Yes
Total Errors:
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Checks_BO
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Checks
Financial Statements Modelling Exercise
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Sensitivity Checks
1
Sensitivity Checks
Sensitivity Checks
Check
Total Sensitivities:
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Checks_BO
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Include?
Flag
-
Page 23 of 24
Checks
Financial Statements Modelling Exercise
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Alert Checks
1
Alert Checks
Alert Checks
Opening Balance Sheet Assumptions
Check
Include?
Flag
Yes
Total Alerts:
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Checks_BO
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