financial statement impacts analyser 6.0.xls

8/11/2019 Financial Statement Impacts Analyser 6.0.xls

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BPM Analytical Empowerment Pty Ltd

Financial Statement Impacts Analyser 6.0

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.

4. For more information about BPM, contact us on:

Email:

Website:

Go to Table of Contents

The financial statement impacts diagrams throughout this workbook have NOT been developed instrict accordance with the Best Practice Spreadsheet Modelling Standards.

[email protected]

www.bestpracticemodelling.com
mailto:[email protected]://www.bestpracticemodelling.com/http://www.bestpracticemodelling.com/mailto:[email protected]


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Table of ContentsFinancial Statement Impacts Analyser 6.0

Section & Sheet Titles

Go to Cover Sheet

1.

a.

a. Book Assets

1.2.

1.3. Assets

Revenue

b.

a.

Working Capital

Financial Statement Impacts by Module Area

1.1. Operational

Cost of Goods Sold

Operating Expenditure

Operating Receivables

c.

1.4. Capital

Ordinary Equity

a. Combined Impacts - All Module Types

a. Debt

Taxation1.5.

2. Combined Financial Statement Impacts

3. Impacts Analysis Worksheets

4. Appendix

a. Error Checks

b. Book Intangibles

b.

b. Operating Payables

c. Capital Payables

4.1. Checks

a. Taxation

Impacts Analysis Worksheet

b. Impacts Analysis Worksheet (Multiple Periods)

a.


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Financial Statement Impacts by Module Area

Section 1.Financial Statement Impacts Analyser 6.0

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


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Operational

Sub-Section 1.1.Financial Statement Impacts Analyser 6.0

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.

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Revenue


Revenue 1,000 Opening Cash - Revenue

Cost of Goods Sold - Change in Cash Held 1,000 Cash Receipts

Gross Margin 1,000 Cash 1,000 Cash Payments

Operating Expenditure - Current Assets 1,000 Interest Paid

EBITDA 1,000 Non-Current Assets - Tax Paid

Depn. & Amort. - Total Assets 1,000 Operating Cash Flows

EBIT 1,000 Current Liabilities -

Interest Expense - Non-Current Liabilities - Investing Cash Flows

NPBT 1,000 Total Liabilities -

Tax Expense - Financing Cash Flows

NPAT 1,000 Net Assets 1,000

Change in Cash Held

Ordinary Equity -

Opening Retained Profits -Include revenue numbers? Net Profit During Period 1,000

Retained Profits 1,000

Include impact shading? Total Equity 1,000

Include impact font colour (N/A).

Balance check: -

Notes:

1.

2.

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.

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.

Balance Sheet


View combined impacts

Cash Flow State

Income Statement


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Cost of Goods SoldFinancial Statement Impacts Analyser 6.0

Revenue - Opening Cash - Cash Receipts

Cost of Goods Sold (1,000) Change in Cash Held (1,000) Cost of Goods Sold

Gross Margin (1,000) Cash (1,000) Cash Payments

Operating Expenditure - Current Assets (1,000) Interest Paid

EBITDA (1,000) Non-Current Assets - Tax Paid

Depn. & Amort. - Total Assets (1,000) Operating Cash Flows

EBIT (1,000) Current Liabilities -


NPBT (1,000) Total Liabilities -


NPAT (1,000) Net Assets (1,000)

Change in Cash Held

Ordinary Equity -

Opening Retained Profits -Include cost of goods sold numbers? Net Profit During Period (1,000)

Retained Profits (1,000)

Include impact shading? Total Equity (1,000)


Balance check: -

Notes:

1.

2.

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.

Balance Sheet

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.



Cash Flow Statem

Income Statement


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Operating ExpenditureFinancial Statement Impacts Analyser 6.0


Cost of Goods Sold - Change in Cash Held (1,000) Operating Expenditure

Gross Margin - Cash (1,000) Cash Payments

Operating Expenditure (1,000) Current Assets (1,000) Interest Paid

EBITDA (1,000) Non-Current Assets - Tax Paid

Depn. & Amort. - Total Assets (1,000) Operating Cash Flows

EBIT (1,000) Current Liabilities -


NPBT (1,000) Total Liabilities -


NPAT (1,000) Net Assets (1,000)

Change in Cash Held

Ordinary Equity -

Opening Retained Profits -Include operating expenditure numbers? Net Profit During Period (1,000)

Retained Profits (1,000)

Include impact shading? Total Equity (1,000)


Balance check: -

Notes:

1.

2.

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.

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.

Balance Sheet



Cash Flow Statem

Income Statement


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Working Capital



Contains financial statement impacts for each of the modules in the Working Capital Module Area:

1. Operating Receivables

2. Operating Payables

3. Capital Payables


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Operating ReceivablesFinancial Statement Impacts Analyser 6.0

Revenue - Opening Cash - Dec. in Operating Receivables

Cost of Goods Sold - Change in Cash Held (100) Cash Receipts

Gross Margin - Cash (100) Cash Payments

Operating Expenditure - Operating Receivables 100 Interest Paid

EBITDA - Current Assets - Tax Paid

Depn. & Amort. - Non-Current Assets - Operating Cash Flows

EBIT - Total Assets -

Interest Expense - Current Liabilities - Investing Cash Flows

NPBT - Non-Current Liabilities -

Tax Expense - Total Liabilities - Financing Cash Flows

NPAT -

Net Assets - Change in Cash Held

Ordinary Equity -Include operating receivables numbers? Opening Retained Profits -

Net Profit During Period -

Include impact shading? Retained Profits -

Total Equity -


Balance check: -

Notes:

1.

2.

3.


The Operating Receivables Module directly enters both the Balance Sheet and the Cash Flow

Statement.

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.

Conversely, a decrease in operating receivables results in an increase in cash, reflecting the cash receipt

of previously reported revenues.

Balance Sheet


Cash Flow Statem

Income Statement


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Operating PayablesFinancial Statement Impacts Analyser 6.0


Cost of Goods Sold - Change in Cash Held 100 Inc. in Operating Payables

Gross Margin - Cash 100 Cash Payments

Operating Expenditure - Current Assets 100 Interest Paid

EBITDA - Non-Current Assets - Tax Paid

Depn. & Amort. - Total Assets 100 Operating Cash Flows

EBIT - Operating Payables 100

Interest Expense - Current Liabilities 100 Investing Cash Flows


Tax Expense - Total Liabilities 100 Financing Cash Flows

NPAT -


Ordinary Equity -Include operating payables numbers? Opening Retained Profits -



Total Equity -


Balance check: -

Notes:

1.

2.

3.


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.

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.

Balance Sheet


The Operating Payables Module directly enters both the Balance Sheet and the Cash Flow Statement.

Cash Flow Statem

Income Statement


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Capital PayablesFinancial Statement Impacts Analyser 6.0


Cost of Goods Sold - Change in Cash Held 100 Cash Payments

Gross Margin - Cash 100 Interest Paid

Operating Expenditure - Current Assets 100 Tax Paid

EBITDA - Non-Current Assets - Operating Cash Flows

Depn. & Amort. - Total Assets 100

EBIT - Capital Payables 100 Inc. in Capital Payables

Interest Expense - Current Liabilities 100 Investing Cash Flows


Tax Expense - Total Liabilities 100 Financing Cash Flows

NPAT -


Ordinary Equity -Include capital payables numbers? Opening Retained Profits -



Total Equity -


Balance check: -

Notes:

1.

2.

3.


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.

Conversely, a decrease in capital payables results in a decrease in cash, reflecting the cash payment of

previously reported capital expenditures.

Balance Sheet


The Capital Payables Module directly enters both the Balance Sheet and the Cash Flow Statement.

Cash Flow Statem

Income Statement


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Assets



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.

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Book Assets



Cost of Goods Sold - Change in Cash Held (100) Cash Payments

Gross Margin - Cash (100) Interest Paid

Operating Expenditure - Current Assets (100) Tax Paid

EBITDA - Book Assets 90 Operating Cash Flows

Book Assets Depreciation (10) Non-Current Assets 90

EBIT (10) Total Assets (10) Book Assets - Capex


NPBT (10) Non-Current Liabilities -


NPAT (10)

Net Assets (10) Change in Cash Held

Ordinary Equity -

Include book assets numbers? Opening Retained Profits -

Net Profit During Period (10)

Include impact shading? Retained Profits (10)

Total Equity (10)


Balance check: -

Notes:

1.

2.

3.


The Book Intangibles Module directly impacts all three financial statements.

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.

Book asset balances are reported on the Balance Sheet, with increases in book assets resulting fromcapital 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).

Balance Sheet


Cash Flow State

Income Statement


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Book IntangiblesFinancial Statement Impacts Analyser 6.0





EBITDA - Book Intangibles 90 Operating Cash Flows

Book Intangibles Amortisation (10) Non-Current Assets 90

EBIT (10) Total Assets (10) Book Intangibles - Capex


NPBT (10) Non-Current Liabilities -


NPAT (10)


Ordinary Equity -Include book intangibles numbers? Opening Retained Profits -


Include impact shading? Retained Profits (10)

Total Equity (10)


Balance check: -

Notes:

1.

2.

3.


The Book Intangibles Module directly impacts all three financial statements.

Book intangibles balances are reported on the Balance Sheet, with increases in Book Intangiblesresulting 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).

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

Balance Sheet


Cash Flow State

Income Statement


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Capital



Contains financial statement impacts for each of the modules in the Capital Module Area:

1. Debt

2. Ordinary Equity


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Debt






EBITDA - Debt Refinancing Fees 4 Operating Cash Flows

Debt Fees Amortisation (1) Non-Current Assets 4

EBIT (1) Total Assets 180 Investing Cash Flows

Interest Expense (20) Interest Payable 1

NPBT (21) Current Liabilities 1 Debt Drawdowns

Tax Expense - Debt 200 Debt Repayments

NPAT (21) Non-Current Liabilities 200 Debt Refinancing Fees Paid

Total Liabilities 201 Financing Cash Flows


Include debt numbers?

Ordinary Equity -

# Include debt balances? Opening Retained Profits -


# Include interest payable? Retained Profits (21)

Total Equity (21)

# Include debt refinancing fees?

Include impact shading?

Balance check: -


Notes:

1.

2.

3.

Debt balances;

Interest payable balances; andDebt refinancing fees.

4.

5.

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 differencebetween the debt refinancing fees paid and debt fees amortisation for that period.

The Debt Module directly enters the Income Statement, Balance Sheet and the Cash Flow

Statement.

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.

The direct financial statement impacts of the Debt Module can be grouped into three separable

areas:

i.

ii.

iii.

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.

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).



Balance Sheet Cash Flow State

Income Statement


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Ordinary EquityFinancial Statement Impacts Analyser 6.0





EBITDA - Equity Refinancing Fees 30 Operating Cash Flows

Equity Fees Amortisation (10) Non-Current Assets 30

EBIT (10) Total Assets 140 Investing Cash Flows

Interest Expense - Dividends Payable 10

NPBT (10) Current Liabilities 10 Equity Raisings

Tax Expense - Non-Current Liabilities - Equity Repayments

NPAT (10) Total Liabilities 10 Dividends Paid

Equity Refinancing Fees Paid

Net Assets 130 Financing Cash Flows

Include ordinary equity numbers? Ordinary Equity 200 Change in Cash Held

Opening Retained Profits -

# Include ordinary equity balances? Dividends Declared (60)


# Include dividends payable? Retained Profits (70)

Total Equity 130

# Include ordinary equity refinancing fees?

Include impact shading?

Balance check: -


Notes:

1.

2.

3.

Ordinary equity balances;

Dividends payable balances; and

Equity refinancing fees.

4.

5.

6.

The Ordinary Equity Module directly enters the Income Statement, Balance Sheet and the Cash Flow

Statement.

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.

The direct financial statement impacts of the Ordinary Equity Module can be grouped into three

separable areas:

i.

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 theIncome 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

ii.

iii.

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.

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).



Balance Sheet Cash Flow Stat

Income Statement


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Taxation



Contains financial statement impacts for each of the modules in the Taxation Module Area:

1. Taxation


Page 18 of 27


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TaxationFinancial Statement Impacts Analyser 6.0





EBITDA - Deferred Tax Assets 5 Operating Cash Flows

Equity Fees Amortisation - Non-Current Assets 5

EBIT - Total Assets (15) Investing Cash Flows

Interest Expense - Tax Payable 3

NPBT - Current Liabilities 3 Financing Cash Flows

Tax Expense (28) Deferred Tax Liabilities 10

NPAT (28) Non-Current Liabilities 10 Change in Cash Held

Total Liabilities 13

Net Assets (28)

Include taxation numbers?

Ordinary Equity -

Include impact shading? Opening Retained Profits -


Include impact font colour (N/A). Retained Profits (28)

Total Equity (28)

Balance check: -

Notes:1.

2.

3.

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

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.

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.



The Taxation Module directly impacts all three financial statements.

Cash Flow State

Income Statement

Balance Sheet


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Combined Financial Statement Impacts



Contains a summary of the financial statement impacts of from all precedent module types.


Page 20 of 27


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Combined Impacts - All Module Types


Revenue 1,000 Opening Cash - Revenue

Cost of Goods Sold (1,000) Change in Cash Held (834) Dec. in Operating Receivable

Gross Margin - Cash (834) Cash Receipts

Operating Expenditure (1,000) Operating Receivables 100 Cost of Goods Sold

EBITDA (1,000) Current Assets (734) Operating Expenditure

Book Assets Depreciation (10) Book Assets 90 Inc. in Operating Payables

Book Intangibles Amortisation (10) Book Intangibles 90 Cash Payments

Equity Fees Amortisation (10) Debt Refinancing Fees 4 Interest Paid

Debt Fees Amortisation (1) Equity Refinancing Fees 30 Tax Paid

EBIT (1,031) Deferred Tax Assets 5 Operating Cash Flows

Interest Expense (20) Non-Current Assets 219

NPBT (1,051) Total Assets (515) Book Assets - Capex

Tax Expense (28) Operating Payables 100 Book Intangibles - Capex

NPAT (1,079) Capital Payables 100 Inc. in Capital PayablesInterest Payable 1 Investing Cash Flows

Dividends Payable 10

Tax Payable 3 Debt Drawdowns

Include revenue numbers? Current Liabilities 214 Debt Repayments

Include cost of goods sold numbers? Debt 200 Debt Refinancing Fees Paid

Include operating expenditure numbers? Deferred Tax Liabilities 10 Equity Raisings

Include operating receivables numbers? Non-Current Liabilities 210 Equity Repayments

Include operating payables numbers? Total Liabilities 424 Dividends Paid

Include capital payables numbers? Equity Refinancing Fees Paid

Include book assets numbers? Net Assets (939) Financing Cash Flows

Include book intangibles numbers?

Include debt numbers? Ordinary Equity 200 Change in Cash Held

Include ordinary equity numbers? Opening Retained Profits -Include taxation numbers? Dividends Declared (60)

Net Profit During Period (1,079)

Include impact shading? Retained Profits (1,139)

Total Equity (939)


Balance Sheet Cash Flow State


Income Statement


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Impacts Analysis Worksheets



1.

2. Contains impacts analysis worksheets for both single period and multiple period impacts analysis.


Contains worksheets to be used to undertake analysis of financial statement impacts not falling

within the existing Module Types.

Page 22 of 27


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Impacts Analysis Worksheet


Revenue - Opening Cash - Revenue

[Other / Spare] - Change in Cash Held - Dec. in Operating Receiv

Cost of Goods Sold - Cash - [Other / Spare]

[Other / Spare] - Operating Receivables - Cash Receipts

Gross Margin - Inventory - Cost of Goods Sold

Operating Expenditure - [Other / Spare] - Operating Expenditure

[Other / Spare] - Current Assets - Inc. in Operating Payable

EBITDA - Book Assets - [Other / Spare]

Book Assets Depreciation - Book Intangibles - Cash Payments

Book Intangibles Amortisation - Debt Refinancing Fees - Interest Paid

Equity Fees Amortisation - Equity Refinancing Fees - Tax Paid

Debt Fees Amortisation - Deferred Tax Assets - [Other / Spare]

[Other / Spare] - [Other / Spare] - [Other / Spare]

[Other / Spare] - [Other / Spare] - Operating Cash FlowsEBIT - Non-Current Assets -

Interest Expense - Total Assets - Book Assets - Capex

[Other / Spare] - Operating Payables - Book Intangibles - Capex

NPBT - Capital Payables - Inc. in Capital Payables

Tax Expense - Interest Payable - [Other / Spare]

NPAT - Dividends Payable - [Other / Spare]

Tax Payable - Investing Cash Flows

[Other / Spare] -

[Other / Spare] - Debt Drawdowns

Current Liabilities - Debt Repayments

Debt - Debt Refinancing Fees Paid

Deferred Tax Liabilities - Equity Raisings

[Other / Spare] - Equity Repayments

[Other / Spare] - Dividends Paid

Non-Current Liabilities - Equity Refinancing Fees Pai

Total Liabilities - [Other / Spare]

[Other / Spare]

Net Assets - [Other / Spare]

[Other / Spare]

Ordinary Equity - [Other / Spare]

[Other / Spare] - [Other / Spare]

[Other / Spare] - Financing Cash Flows


Dividends Declared - Change in Cash Held


Retained Profits -

Total Equity -


Go to Multiple Periods Impacts Analysis

Worksheet


Cash Flow Sta

Income Statement Balance Sheet


24/27

Impacts Analysis Worksheet (Multiple Periods)


Period 1 2 3 Period 1

Revenue - - - Opening Cash -

[Other / Spare] - - - Change in Cash Held -

Cost of Goods Sold - - - Cash -

[Other / Spare] - - - Operating Receivables -

Gross Margin - - - Inventory -

Operating Expenditure - - - [Other / Spare] -

[Other / Spare] - - - Current Assets -

EBITDA - - - Book Assets -

Book Assets Depreciation - - - Book Intangibles -

Book Intangibles Amortisation - - - Debt Refinancing Fees -

Equity Fees Amortisation - - - Equity Refinancing Fees -

Debt Fees Amortisation - - - Deferred Tax Assets -

[Other / Spare] - - - [Other / Spare] -

[Other / Spare] - - - [Other / Spare] -

EBIT - - - Non-Current Assets -

Interest Expense - - - Total Assets -

[Other / Spare] - - - Operating Payables -

NPBT - - - Capital Payables -

Tax Expense - - - Interest Payable -

NPAT - - - 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] -


Dividends Declared -


Retained Profits -

Total Equity -

Go to Impacts Analysis Worksheet



Income Statement

Balance Sheet

Page 24 of 27


25/27

Appendix



Contains lookup tables (may be hidden) and checks.


Page 25 of 27


26/27

Checks



Contains error, sensitivity & alert checks (if required).


Page 26 of 27


27/27

Error ChecksFinancial Statement Impacts Analyser 6.0

Error Checks

##

Errors Detected - Summary

Total Error Areas: -

Error Message (Empty if None):

Error Checks by Area

Error Checks Check Include? Msg Flag

Revenue - Yes -

Cost of Goods Sold - Yes -

Operating Expenditure - Yes -

Operating Receivables - Yes -

Operating Payables - Yes -

Capital Payables - Yes -

Book Assets - Yes -

Book Intangibles - Yes -

Debt - Yes -

Ordinary Equity - Yes -

Taxation - Yes -

Combined Impacts - All Module Types - Yes -

Impacts Analysis Worksheet - Yes -

Impacts Analysis Worksheet (Multiple Periods) - Yes -

Total Error Areas: -


Show error message in model name (if linked)?

financial statement impacts analyser 6.0.xls

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