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Consolidation Example
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Cover Notes:
1 The modules within this workbook have been sourced from the following module suite:
Business Planning (Small Business)
2 Download this module suite to access additional modules for insertion into this workbook.
3 This workbook has the following key properties:
- Genre/industry: General Business Planning
- Region: United States
- Category: Small Business
- Time series: Annual
4 Use the Project Manager (Modules tab, Project Manager button) to explore this workbook.
Table of Contents
Consolidation Example
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1 Assumptions 5
a. Time Series - Assumptions 6
b. Consol Opening Balance Sheet 7
c. Operational 10
- Co. A - Revenue - Assumptions -
- Co. A - COGS - Assumptions -
- Co. A - Salaries - Assumptions -
- Co. A - Opex - Assumptions -
- Co. B - Revenue - Assumptions -
- Co. B - COGS - Assumptions -
- Co. B - Salaries - Assumptions -
- Co. B - Opex - Assumptions -
- Consol Capex - Assumptions -
- Consol Intangibles Capex - Assumptions -
d. Working Capital 19
- Consol Debtors - Assumptions -
- Consol Inventory - Assumptions -
- Consol Creditors - Assumptions -
e. Assets 25
- Consol Book Assets - Assumptions -
- Consol Book Intangibles - Assumptions -
f. Assets 27
- Consol Book Assets - Capital Expenditure Assumptions -
- Consol Book Intangibles - Capital Expenditure Assumptions -
g. Capital 29
- Consol Debt - Assumptions -
- Consol Ordinary Equity - Assumptions -
h. Consol Taxation - Assumptions 32
i. Other Financial Statement Items 35
- Co. A - Other Income Statement Items - Assumptions -
- Co. B - Other Income Statement Items - Assumptions -
- Consol Interest on Cash - Assumptions -
- Consol Other Balance Sheet - Assumptions -
2 Outputs 42
a. Consol Income Statement 43
b. Financial Statements 44
Table of Contents
Consolidation Example
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Time Series - Assumptions
Consolidation Example
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Term (Years) 5
Denomination $ 2
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Consol Opening Balance Sheet
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Current Assets
Cash 6,329.0
Trade Debtors Category 1 94.4
Trade Debtors Category 2 62.1
Trade Debtors Category 3 66.4
Trade Debtors 223.0
Inventory Category 1 62.4
Inventory Category 2 2.7
Inventory Category 3 93.3
Inventory 158.3
Other Current Asset 1 61.5
Other Current Asset 2 45.5
Other Current Asset 3 56.1
Other Current Assets 163.2
Non-Current Assets
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Consol Opening Balance Sheet
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Other Non-Current Asset 3 19.6
Other Non-Current Assets 115.1
Current Liabilities
Non-Current Liabilities
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Consol Opening Balance Sheet
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Total Liabilities 669.7
Error Check -
Alert Check (Negative Cash) -
Notes
. Assumptions are entered in $'000 unless specified otherwise.
. Assets, liabilities and equity assumptions are entered as positive numbers.
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Operational
Consolidation Example
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Categories
Co. A - Revenue Category 1 182.2 396.1 401.2 913.4 135.9
Co. A - Revenue Category 2 945.3 254.9 147.6 503.8 88.5
Co. A - Revenue Category 3 382.1 359.9 261.8 903.3 921.6
Total Revenue 1,509.7 1,010.9 810.5 2,320.5 1,146.0
Notes
. Revenue assumptions are entered in $'000 unless specified otherwise.
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Operational
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Categories
Co. A - COGS Category 1 57.3 18.9 56.8 22.0 61.4
Co. A - COGS Category 2 57.2 68.6 67.8 42.0 60.4
Co. A - COGS Category 3 79.9 97.5 17.1 26.3 13.4
Total Cost of Goods Sold 194.3 185.0 141.7 90.3 135.2
Notes
. Cost of goods sold assumptions are entered in $'000 unless specified otherwise.
. Cost of goods sold assumptions are entered as positive numbers.
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Operational
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Average Bonuses
Taxes Withheld
Retirement Contributions
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Operational
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Notes
. Average annual base salaries and bonuses assumptions are entered in annual $ excluding retirement contributions.
. All other assumptions are entered in $'000 unless specified otherwise.
. Taxes withheld assumptions should take into account marginal tax rates and any applicable additional levies.
. Retirement contributions are added to salaries and bonuses when calculating total salaries and wages.
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Operational
Consolidation Example
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Categories
Co. A - Opex Category 1 90.7 93.9 3.9 4.4 28.7
Co. A - Opex Category 2 52.6 56.5 44.5 7.9 62.2
Co. A - Opex Category 3 32.1 91.2 11.2 36.8 62.4
Total Operating Expenditure 175.4 241.6 59.5 49.1 153.3
Notes
. Operating expenditure assumptions are entered in $'000 unless specified otherwise.
. Operating expenditure assumptions are entered as positive numbers.
Categories
Co. B - Revenue Category 1 623.7 60.1 710.0 968.6 491.2
Co. B - Revenue Category 2 112.6 729.7 807.0 621.4 568.7
Co. B - Revenue Category 3 247.6 470.2 747.8 951.5 373.8
Total Revenue 983.9 1,259.9 2,264.8 2,541.5 1,433.6
Notes
. Revenue assumptions are entered in $'000 unless specified otherwise.
Categories
Co. B - COGS Category 1 90.8 65.0 77.8 18.5 90.2
Co. B - COGS Category 2 7.9 84.8 97.0 72.8 69.7
Co. B - COGS Category 3 13.4 47.6 53.8 16.5 65.4
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Operational
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Notes
. Cost of goods sold assumptions are entered in $'000 unless specified otherwise.
. Cost of goods sold assumptions are entered as positive numbers.
Average Bonuses
Taxes Withheld
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Operational
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Retirement Contributions
Notes
. Average annual base salaries and bonuses assumptions are entered in annual $ excluding retirement contributions.
. All other assumptions are entered in $'000 unless specified otherwise.
. Taxes withheld assumptions should take into account marginal tax rates and any applicable additional levies.
. Retirement contributions are added to salaries and bonuses when calculating total salaries and wages.
Categories
Co. B - Opex Category 1 26.6 22.8 24.7 71.6 93.6
Co. B - Opex Category 2 92.1 12.9 83.1 21.3 17.8
Co. B - Opex Category 3 17.7 21.7 50.2 68.1 23.1
Total Operating Expenditure 136.4 57.5 158.0 161.1 134.5
Notes
. Operating expenditure assumptions are entered in $'000 unless specified otherwise.
. Operating expenditure assumptions are entered as positive numbers.
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Operational
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Categories Amounts
Consol Capex Category 1 85.2 14.4 83.6 87.2 37.1
Consol Capex Category 2 1.3 78.5 25.1 32.0 17.8
Consol Capex Category 3 54.9 53.3 27.5 67.7 39.5
Total Capital Expenditure 141.4 146.2 136.2 186.9 94.4
Notes
. Capital expenditure assumptions are entered in $'000 unless specified otherwise.
. Capital expenditure assumptions are entered as positive numbers.
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Operational
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Categories
Consol Intangibles Capex Category 1 90.9 69.3 36.0 58.1 64.5
Consol Intangibles Capex Category 2 60.4 6.5 3.8 92.5 33.1
Consol Intangibles Capex Category 3 56.4 58.5 75.1 45.5 77.9
Total Intangibles Capital Expe 207.7 134.3 114.9 196.1 175.6
Notes
. Intangibles capital expenditure assumptions are entered in $'000 unless specified otherwise.
. Intangibles capital expenditure assumptions are entered as positive numbers.
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Working Capital
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Allocated Revenue
Debtor Days
Categories
Trade Debtors Category 1 7 7 7 7 7
Trade Debtors Category 2 14 14 14 14 14
Trade Debtors Category 3 21 21 21 21 21
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Working Capital
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Notes
. Trade debtors assumptions are entered in $'000 unless specified otherwise.
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Working Capital
Consolidation Example
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Inventory Days
Categories
Inventory Category 1 7 7 7 7 7
Inventory Category 2 14 14 14 14 14
Inventory Category 3 21 21 21 21 21
Notes
. Inventory assumptions are entered in $'000 unless specified otherwise.
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Working Capital
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Allocated Expenses
Creditor Days
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Working Capital
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Notes
. Trade creditors assumptions are entered in $'000 unless specified otherwise.
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Assets
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Notes
. Assumptions are entered in $'000 unless specified otherwise.
. Depreciation is calculated on a straight-line basis.
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Assets
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Notes
. Assumptions are entered in $'000 unless specified otherwise.
. Amortization is calculated on a straight-line basis.
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Assets
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Capital Expenditure
Categories Amounts
Consol Capex Category 1 85.2 14.4 83.6 87.2 37.1
Consol Capex Category 2 1.3 78.5 25.1 32.0 17.8
Consol Capex Category 3 54.9 53.3 27.5 67.7 39.5
Total Capital Expenditure 141.4 146.2 136.2 186.9 94.4
Categories Allocation
Consol Capex Category 1 1
Notes
. Assumptions are entered in $'000 unless specified otherwise.
. Capital expenditure amounts assumptions are entered as positive numbers.
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Assets
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Capital Expenditure
Categories Amounts
Consol Intangibles Capex Cat 90.9 69.3 36.0 58.1 64.5
Consol Intangibles Capex Cat 60.4 6.5 3.8 92.5 33.1
Consol Intangibles Capex Cat 56.4 58.5 75.1 45.5 77.9
Total Capital Expenditure 207.7 134.3 114.9 196.1 175.6
Categories Allocation
Consol Intangibles Capex Cat 1
Notes
. Assumptions are entered in $'000 unless specified otherwise.
. Capital expenditure amounts assumptions are entered as positive numbers.
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Capital
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Funds Drawn
Interest Expense
Funds Drawn
Interest Expense
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Capital
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Funds Drawn
Interest Expense
Notes
. Assumptions are entered in $'000 unless specified otherwise.
. Drawdowns and repayments assumptions are entered as positive amounts.
. Interest expense is assumed to be paid in the same period in which it is incurred.
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Capital
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Dividends
Notes
. Assumptions are entered in $'000 unless specified otherwise.
. Assumptions are entered as positive amounts.
. Dividends are assumed to be paid in the period after they are declared.
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Consol Taxation - Assumptions
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Consol Taxation - Assumptions
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Taxation Rate
Adjustments
Provisions
(Add Back) Provision for Annual Leave - - - - -
(Add Back) Provision for Long Service Leave - - - - -
(Add Back) Retirement Contributions Withheld 5.5 5.9 4.3 3.2 11.6
(Less) Retirement Contributions Paid - - - - -
Other Adjustments
Other Adjustments Category 1 - - - - -
Other Adjustments Category 2 - - - - -
Other Adjustments Category 3 - - - - -
Total Other Adjustments - - - - -
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Consol Taxation - Assumptions
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Notes
. Assumptions are entered in $'000 unless specified otherwise.
. Opening tax payable is assumed to be paid during the 2014 financial year.
. Provisions adjustments assumptions are entered as positive numbers.
. Taxable profit is assumed to equal net profit before tax adjusted for provisions plus total adjustments in each period.
. Interim and annual tax assessments ignore opening tax payable, even if the first assessment period is not a full assessment period.
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Other Financial Statement Items
Consolidation Example
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Other Financial Statement Items
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Other Revenue
Categories
Co. A Other Revenue Category 1 12.9 74.2 70.0 8.8 41.5
Co. A Other Revenue Category 2 61.0 63.2 29.8 92.2 58.1
Co. A Other Revenue Category 3 23.4 27.2 82.3 51.3 51.3
Total Other Income Items 97.3 164.6 182.1 152.3 150.9
Categories
Co. A Other Expenses Category 1 0.4 33.6 52.9 62.2 39.0
Co. A Other Expenses Category 2 96.7 45.8 62.3 90.6 42.2
Co. A Other Expenses Category 3 7.3 72.9 51.0 31.7 54.9
Total Other Expense Items 104.4 152.3 166.3 184.4 136.1
Notes
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Other Financial Statement Items
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Other Revenue
Categories
Co. B Other Revenue Category 1 13.6 77.7 77.5 79.1 20.0
Co. B Other Revenue Category 2 25.5 66.8 90.6 97.1 70.2
Co. B Other Revenue Category 3 74.7 28.8 0.7 91.2 25.6
Total Other Income Items 113.8 173.2 168.8 267.3 115.8
Categories
Co. B Other Expenses Category 1 40.5 6.5 2.5 62.4 22.5
Co. B Other Expenses Category 2 21.5 76.6 39.1 20.0 92.9
Co. B Other Expenses Category 3 18.7 52.7 11.7 64.5 72.2
Total Other Expense Items 80.7 135.8 53.3 146.8 187.5
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Other Financial Statement Items
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Notes
. Assumptions are entered in $'000 unless specified otherwise.
. Revenue and expenses are entered as positive amounts.
Cash at Bank
Interest on Cash
Notes
. Assumptions are entered in $'000 unless specified otherwise.
. Cash at bank, change in cash and corporate tax payable assumptions are entered as positive numbers.
. Interest is calculated based on an estimate of average cash at bank to avoid circularity.
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Other Financial Statement Items
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Other Financial Statement Items
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Other Equity
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Other Financial Statement Items
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Outputs
Section 2.
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çè
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Consol Income Statement
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Error Check - - - - - -
Notes
. Figures are stated in $'000 unless specified otherwise.
. Revenues and expenses enter the Income Statement as positive and negative numbers respectively.
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Financial Statements
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Consol Balance Sheet
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Current Assets
Non-Current Assets
Current Liabilities
Non-Current Liabilities
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Consol Balance Sheet
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Notes
. Figures are stated in $'000 unless specified otherwise.
. Assets and liabilities both enter the Balance Sheet as positive numbers.
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Consol Cash Flow Statement
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Net Cash Flow from Investing Activities (521.0) (455.9) (383.3) (596.4) (368.2)
Net Cash Flow from Financing Activities 383.8 163.8 329.6 261.2 381.8
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Consol Cash Flow Statement
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Net Cash Flow from Operating Activities 1,763.2 478.1 2,127.3 3,769.8 631.9
Net Cash Flow from Investing Activities (521.0) (455.9) (383.3) (596.4) (368.2)
(Add Back) Debt Interest Paid 10.0 5.0 8.4 11.4 13.7
Cash Flow Available To Capital Providers (CFAC 1,252.2 27.2 1,752.3 3,184.9 277.4
Debt Interest Paid (10.0) (5.0) (8.4) (11.4) (13.7)
Debt Drawdowns 100.7 92.9 106.1 96.5 131.5
Debt Repayments (73.3) (131.3) (83.9) (75.7) (71.8)
Other Financing Cash Flows 417.1 281.1 313.5 347.4 357.4
Cash Flow Available to Equity (CFAE) 1,686.7 265.0 2,079.7 3,541.7 680.7
Ordinary Equity Raisings 2.9 4.8 0.4 7.8 4.6
Ordinary Equity Buybacks (3.4) (1.2) (4.2) (4.6) (2.2)
Cash Flow Available for Dividends (CFAD) 1,686.2 268.6 2,075.8 3,544.9 683.0
Ordinary Equity Dividends Paid (60.3) (82.5) (2.3) (110.2) (37.6)
Net Increase/(Decrease) in Cash Held 1,626.0 186.1 2,073.6 3,434.7 645.5
Notes
. Figures are stated in $'000 unless specified otherwise.
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Operational
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Categories
Co. A - Revenue Category 1 182.2 396.1 401.2 913.4 135.9
Co. A - Revenue Category 2 945.3 254.9 147.6 503.8 88.5
Co. A - Revenue Category 3 382.1 359.9 261.8 903.3 921.6
Total Revenue 1,509.7 1,010.9 810.5 2,320.5 1,146.0
Growth Rates
Co. A - Revenue Category 1 117.4% 1.3% 127.7% (85.1%)
Co. A - Revenue Category 2 (73.0%) (42.1%) 241.4% (82.4%)
Co. A - Revenue Category 3 (5.8%) (27.3%) 245.1% 2.0%
Total Revenue (33.0%) (19.8%) 186.3% (50.6%)
Error Check - - - - - -
Alert Check (Negative Revenue) - - - - - -
Notes
. Revenue is stated in $'000 unless specified otherwise.
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Categories
Co. A - COGS Category 1 57.3 18.9 56.8 22.0 61.4
Co. A - COGS Category 2 57.2 68.6 67.8 42.0 60.4
Co. A - COGS Category 3 79.9 97.5 17.1 26.3 13.4
Total Cost of Goods Sold 194.3 185.0 141.7 90.3 135.2
Growth Rates
Co. A - COGS Category 1 (67.0%) 201.1% (61.3%) 179.0%
Co. A - COGS Category 2 20.0% (1.2%) (38.0%) 43.7%
Co. A - COGS Category 3 22.0% (82.5%) 54.1% (49.1%)
Total Cost of Goods Sold (4.8%) (23.4%) (36.3%) 49.7%
Error Check - - - - - -
Alert Check (Negative Cost of Goods Sold) - - - - - -
Notes
. Cost of goods sold is stated in $'000 unless specified otherwise.
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Operational
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Categories
Co. A - Salaries & Wages Category 1 46.7 53.0 36.6 23.9 63.4
Co. A - Salaries & Wages Category 2 22.8 81.5 100.4 16.7 23.5
Co. A - Salaries & Wages Category 3 34.9 42.9 42.8 66.4 103.7
Total Salaries & Wages 104.4 177.3 179.9 107.0 190.6
Categories
Co. A - Salaries & Wages Category 1 2.8 0.2 0.6 1.0 2.5
Co. A - Salaries & Wages Category 2 1.7 4.0 0.8 0.5 0.5
Co. A - Salaries & Wages Category 3 1.0 1.7 2.9 1.7 8.6
Total Retirement Contributions Withheld 5.5 5.9 4.3 3.2 11.6
Categories
Co. A - Salaries & Wages Category 1 43.9 52.7 36.1 22.9 60.9
Co. A - Salaries & Wages Category 2 21.2 77.4 99.6 16.3 23.0
Co. A - Salaries & Wages Category 3 33.8 41.2 39.9 64.7 95.2
Total Salaries & Wages 98.9 171.4 175.6 103.8 179.1
Categories
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Categories
Co. A - Salaries & Wages Category 1 42.9 51.3 34.7 22.4 57.9
Co. A - Salaries & Wages Category 2 20.2 71.7 99.0 15.9 21.3
Co. A - Salaries & Wages Category 3 31.4 39.1 39.6 60.2 94.1
Total Net Salaries & Wages 94.5 162.1 173.4 98.4 173.2
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Bonuses
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Net Bonuses
Categories
Co. A - Salaries & Wages Category 1 0.0 0.0 0.0 0.0 0.0
Co. A - Salaries & Wages Category 2 0.1 0.1 0.1 0.0 0.1
Co. A - Salaries & Wages Category 3 0.1 0.0 0.0 0.0 0.1
Total Bonuses 0.1 0.1 0.1 0.1 0.1
Average Bonuses
Categories $ (Excluding Retirement Contributions)
Co. A - Salaries & Wages Category 1 6 10 42 40 1
Co. A - Salaries & Wages Category 2 92 88 63 8 55
Co. A - Salaries & Wages Category 3 55 18 21 7 97
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Total Net Salaries & Wages 94.5 162.1 173.4 98.4 173.2
Total Taxes Withheld 4.4 9.2 2.2 5.4 5.8
Total Retirement Contributions Withheld 5.5 5.9 4.3 3.2 11.6
Total Salaries & Wages 104.4 177.3 179.9 107.0 190.6
Notes
. Figures are stated in $'000 unless specified otherwise.
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Categories
Co. A - Opex Category 1 90.7 93.9 3.9 4.4 28.7
Co. A - Opex Category 2 52.6 56.5 44.5 7.9 62.2
Co. A - Opex Category 3 32.1 91.2 11.2 36.8 62.4
Total Operating Expenditure 175.4 241.6 59.5 49.1 153.3
Growth Rates
Co. A - Opex Category 1 3.6% (95.8%) 13.6% 547.2%
Co. A - Opex Category 2 7.5% (21.3%) (82.3%) 688.7%
Co. A - Opex Category 3 183.8% (87.8%) 229.5% 69.4%
Total Operating Expenditure 37.8% (75.4%) (17.5%) 211.9%
Error Check - - - - - -
Alert Check (Negative Operating Expenditure - - - - - -
Notes
. Operating expenditure is stated in $'000 unless specified otherwise.
Categories
Co. B - Revenue Category 1 623.7 60.1 710.0 968.6 491.2
Co. B - Revenue Category 2 112.6 729.7 807.0 621.4 568.7
Co. B - Revenue Category 3 247.6 470.2 747.8 951.5 373.8
Total Revenue 983.9 1,259.9 2,264.8 2,541.5 1,433.6
Growth Rates
Co. B - Revenue Category 1 (90.4%) 1,082.1% 36.4% (49.3%)
Co. B - Revenue Category 2 548.1% 10.6% (23.0%) (8.5%)
Co. B - Revenue Category 3 89.9% 59.1% 27.2% (60.7%)
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Error Check - - - - - -
Alert Check (Negative Revenue) - - - - - -
Notes
. Revenue is stated in $'000 unless specified otherwise.
Categories
Co. B - COGS Category 1 90.8 65.0 77.8 18.5 90.2
Co. B - COGS Category 2 7.9 84.8 97.0 72.8 69.7
Co. B - COGS Category 3 13.4 47.6 53.8 16.5 65.4
Total Cost of Goods Sold 112.1 197.5 228.6 107.8 225.3
Growth Rates
Co. B - COGS Category 1 (28.4%) 19.6% (76.2%) 387.8%
Co. B - COGS Category 2 972.3% 14.3% (24.9%) (4.2%)
Co. B - COGS Category 3 255.6% 13.0% (69.3%) 296.2%
Total Cost of Goods Sold 76.2% 15.8% (52.8%) 109.0%
Error Check - - - - - -
Alert Check (Negative Cost of Goods Sold) - - - - - -
Notes
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Categories
Co. B - Salaries & Wages Category 1 96.1 44.5 65.2 9.6 34.6
Co. B - Salaries & Wages Category 2 6.7 86.5 39.3 107.8 39.2
Co. B - Salaries & Wages Category 3 89.9 106.5 54.2 8.9 87.0
Total Salaries & Wages 192.8 237.5 158.6 126.4 160.8
Categories
Co. B - Salaries & Wages Category 1 1.2 3.2 0.2 0.3 1.2
Co. B - Salaries & Wages Category 2 0.5 5.3 0.8 9.2 2.7
Co. B - Salaries & Wages Category 3 6.9 7.6 3.7 0.6 4.3
Total Retirement Contributions Withheld 8.6 16.1 4.7 10.0 8.2
Categories
Co. B - Salaries & Wages Category 1 94.9 41.4 65.0 9.3 33.4
Co. B - Salaries & Wages Category 2 6.3 81.2 38.5 98.7 36.5
Co. B - Salaries & Wages Category 3 83.0 98.8 50.5 8.4 82.7
Total Salaries & Wages 184.2 221.4 153.9 116.4 152.6
Categories
Co. B - Salaries & Wages Category 1 9.4 1.3 0.1 0.3 2.0
Co. B - Salaries & Wages Category 2 0.6 0.2 0.1 7.4 1.6
Co. B - Salaries & Wages Category 3 6.4 4.1 1.9 0.5 5.8
Total Taxes Withheld 16.4 5.7 2.1 8.2 9.3
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Categories
Co. B - Salaries & Wages Category 1 85.5 40.0 64.9 9.0 31.5
Co. B - Salaries & Wages Category 2 5.7 81.0 38.4 91.2 34.9
Co. B - Salaries & Wages Category 3 76.5 94.8 48.5 7.9 77.0
Total Net Salaries & Wages 167.8 215.8 151.8 108.1 143.3
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Categories
Co. B - Salaries & Wages Category 1 94.8 41.3 64.9 9.3 33.3
Co. B - Salaries & Wages Category 2 6.2 81.2 38.4 98.7 36.4
Co. B - Salaries & Wages Category 3 82.9 98.8 50.4 8.4 82.6
Total Base Salaries & Wages 183.9 221.3 153.7 116.3 152.4
Bonuses
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Net Bonuses
Categories
Co. B - Salaries & Wages Category 1 0.1 0.1 0.1 0.0 0.1
Co. B - Salaries & Wages Category 2 0.1 0.1 0.0 0.0 0.1
Co. B - Salaries & Wages Category 3 0.1 0.1 0.1 0.0 0.1
Total Bonuses 0.2 0.2 0.2 0.0 0.2
Average Bonuses
Categories $ (Excluding Retirement Contributions)
Co. B - Salaries & Wages Category 1 96 52 90 24 98
Co. B - Salaries & Wages Category 2 59 55 48 14 62
Co. B - Salaries & Wages Category 3 82 56 92 15 93
Total Net Salaries & Wages 167.8 215.8 151.8 108.1 143.3
Total Taxes Withheld 16.4 5.7 2.1 8.2 9.3
Total Retirement Contributions Withheld 8.6 16.1 4.7 10.0 8.2
Total Salaries & Wages 192.8 237.5 158.6 126.4 160.8
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Notes
. Figures are stated in $'000 unless specified otherwise.
Categories
Co. B - Opex Category 1 26.6 22.8 24.7 71.6 93.6
Co. B - Opex Category 2 92.1 12.9 83.1 21.3 17.8
Co. B - Opex Category 3 17.7 21.7 50.2 68.1 23.1
Total Operating Expenditure 136.4 57.5 158.0 161.1 134.5
Growth Rates
Co. B - Opex Category 1 (14.2%) 8.2% 190.3% 30.7%
Co. B - Opex Category 2 (86.0%) 542.5% (74.3%) (16.4%)
Co. B - Opex Category 3 22.9% 131.4% 35.7% (66.1%)
Total Operating Expenditure (57.9%) 175.0% 2.0% (16.5%)
Error Check - - - - - -
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Notes
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Categories
Consol Capex Category 1 85.2 14.4 83.6 87.2 37.1
Consol Capex Category 2 1.3 78.5 25.1 32.0 17.8
Consol Capex Category 3 54.9 53.3 27.5 67.7 39.5
Total Capital Expenditure 141.4 146.2 136.2 186.9 94.4
Growth Rates
Consol Capex Category 1 (83.2%) 482.6% 4.3% (57.5%)
Consol Capex Category 2 6,182.4% (68.1%) 27.6% (44.4%)
Consol Capex Category 3 (2.9%) (48.4%) 146.0% (41.7%)
Total Capital Expenditure 3.4% (6.8%) 37.2% (49.5%)
Error Check - - - - - -
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Notes
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Categories
Consol Intangibles Capex Category 1 90.9 69.3 36.0 58.1 64.5
Consol Intangibles Capex Category 2 60.4 6.5 3.8 92.5 33.1
Consol Intangibles Capex Category 3 56.4 58.5 75.1 45.5 77.9
Total Intangibles Capital Expenditure 207.7 134.3 114.9 196.1 175.6
Growth Rates
Consol Intangibles Capex Category 1 (23.7%) (48.1%) 61.6% 11.0%
Consol Intangibles Capex Category 2 (89.2%) (42.6%) 2,365.3% (64.2%)
Consol Intangibles Capex Category 3 3.6% 28.5% (39.5%) 71.3%
Total Intangibles Capital Expenditure (35.3%) (14.5%) 70.7% (10.5%)
Error Check - - - - - -
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Notes
. Intangibles capital expenditure is stated in $'000 unless specified otherwise.
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Notes
. Figures are stated in $'000 unless specified otherwise.
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Notes
. Figures are stated in $'000 unless specified otherwise.
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Notes
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Debtor Days 7 7 7 7 7
Debtor Days 14 14 14 14 14
Debtor Days 21 21 21 21 21
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Inventory Category 1
Inventory Days 7 7 7 7 7
Inventory Category 2
Inventory Days 14 14 14 14 14
Inventory Category 3
Inventory Days 21 21 21 21 21
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Creditor Days 7 7 7 7 7
Creditor Days 14 14 14 14 14
Creditor Days 21 21 21 21 21
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Notes
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Notes
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Opening Assets
Opening Net 76.4
Book Value
Depreciation Method Straight-Line
Depreciation 3.9
(Years)
Capital Expenditure
Capital Expenditure
Middle of Period
Timing
Depreciation Method Straight-Line
Depreciation (Years) 7.0
Opening Assets
Opening Net 76.8
Book Value
Depreciation Method Straight-Line
Depreciation 4.7
(Years)
Capital Expenditure
Capital Expenditure
Middle of Period
Timing
Depreciation Method Straight-Line
Depreciation (Years) 10.0
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Opening Assets
Opening Net 2.6
Book Value
Depreciation Method Straight-Line
Depreciation 7.7
(Years)
Capital Expenditure
Capital Expenditure
Middle of Period
Timing
Depreciation Method Straight-Line
Depreciation (Years) 10.0
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Opening Intangibles
Opening Net 2.6
Book Value
Amortization Method Straight-Line
Amortization (Years) 6.6
Capital Expenditure
Capital Expenditure
Middle of Period
Timing
Amortization Method Straight-Line
Amortization (Years) 10.0
Opening Intangibles
Opening Net 31.6
Book Value
Amortization Method Straight-Line
Amortization (Years) 2.2
Capital Expenditure
Capital Expenditure
Middle of Period
Timing
Amortization Method Straight-Line
Amortization (Years) 4.0
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Opening Intangibles
Opening Net 49.0
Book Value
Amortization Method Straight-Line
Amortization (Years) 1.9
Capital Expenditure
Capital Expenditure
Middle of Period
Timing
Amortization Method Straight-Line
Amortization (Years) 2.0
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Funds Drawn
Interest Payable
Notes
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Dividends
Dividend Payable
Schedule
Opening Retained Profits 6,342.0 7,394.7 8,148.7 9,806.9 12,753.1
Net Profit After Tax (NPAT) 1,135.2 756.3 1,768.4 2,983.8 1,324.4
Maximum Dividends Allowed 7,477.2 8,151.0 9,917.1 12,790.7 14,077.6
Opening Cash at Bank 6,329.0 7,954.9 8,141.0 10,214.5 13,649.2
Cash Flow Available For Dividends 1,686.2 268.6 2,075.8 3,544.9 683.0
Total Available Cash For Dividends 8,015.2 8,223.5 10,216.8 13,759.4 14,332.3
Dividend Payout Ratio - % of Net Profit After Tax 7.3% 0.3% 6.2% 1.3% 7.0%
Amounts - Not Applied - - - - -
Target Dividends Declared 82.5 2.3 110.2 37.6 92.4
Actual Dividends Declared 82.5 2.3 110.2 37.6 92.4
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Notes
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Debt Category 1
Funds Drawn
Interest Payable
Debt Category 2
Funds Drawn
Interest Payable
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Debt Category 3
Funds Drawn
Interest Payable
Notes
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Tax Expense
Tax Losses
Opening Balance - - - - -
Tax Losses - Created During Period - - - - -
Tax Losses - Used During Period - - - - -
Closing Tax Losses - - - - -
Notes
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Other Revenue
Co. A Other Revenue Category 1 12.9 74.2 70.0 8.8 41.5
Co. A Other Revenue Category 2 61.0 63.2 29.8 92.2 58.1
Co. A Other Revenue Category 3 23.4 27.2 82.3 51.3 51.3
Total Other Income Items 97.3 164.6 182.1 152.3 150.9
Other Income Statement Items - Cash Receipts 97.3 164.6 182.1 152.3 150.9
Other Income Statement Items - Cash Payments (104.4) (152.3) (166.3) (184.4) (136.1)
Other Income Statement Items - Operating Cash Flo - - - - -
Other Income Statement Items - Investing Cash Flow - - - - -
Other Income Statement Items - Financing Cash Flow - - - - -
Total Cash Flow Statement Impacts (7.1) 12.3 15.8 (32.1) 14.7
Error Values - - - - -
Balance Check - - - - -
Total Error Checks Result - - - - - -
Notes
. Figures are stated in $'000 unless specified otherwise.
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Other Revenue
Categories
Co. A Other Revenue Category 1 12.9 74.2 70.0 8.8 41.5
Co. A Other Revenue Category 2 61.0 63.2 29.8 92.2 58.1
Co. A Other Revenue Category 3 23.4 27.2 82.3 51.3 51.3
Total Other Income Items 97.3 164.6 182.1 152.3 150.9
Categories
Co. A Other Expenses Category 1 0.4 33.6 52.9 62.2 39.0
Co. A Other Expenses Category 2 96.7 45.8 62.3 90.6 42.2
Co. A Other Expenses Category 3 7.3 72.9 51.0 31.7 54.9
Total Other Expense Items 104.4 152.3 166.3 184.4 136.1
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Notes
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Other Revenue
Co. B Other Revenue Category 1 13.6 77.7 77.5 79.1 20.0
Co. B Other Revenue Category 2 25.5 66.8 90.6 97.1 70.2
Co. B Other Revenue Category 3 74.7 28.8 0.7 91.2 25.6
Total Other Income Items 113.8 173.2 168.8 267.3 115.8
Other Income Statement Items - Cash Receipts 113.8 173.2 168.8 267.3 115.8
Other Income Statement Items - Cash Payments (80.7) (135.8) (53.3) (146.8) (187.5)
Other Income Statement Items - Operating Cash Flo - - - - -
Other Income Statement Items - Investing Cash Flow - - - - -
Other Income Statement Items - Financing Cash Flow - - - - -
Total Cash Flow Statement Impacts 33.1 37.5 115.5 120.5 (71.7)
Error Values - - - - -
Balance Check - - - - -
Total Error Checks Result - - - - - -
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Other Revenue
Categories
Co. B Other Revenue Category 1 13.6 77.7 77.5 79.1 20.0
Co. B Other Revenue Category 2 25.5 66.8 90.6 97.1 70.2
Co. B Other Revenue Category 3 74.7 28.8 0.7 91.2 25.6
Total Other Income Items 113.8 173.2 168.8 267.3 115.8
Categories
Co. B Other Expenses Category 1 40.5 6.5 2.5 62.4 22.5
Co. B Other Expenses Category 2 21.5 76.6 39.1 20.0 92.9
Co. B Other Expenses Category 3 18.7 52.7 11.7 64.5 72.2
Total Other Expense Items 80.7 135.8 53.3 146.8 187.5
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Notes
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Cash at Bank
Interest on Cash
Error Check - - - - - -
Notes
. Figures are stated in $'000 unless specified otherwise.
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Balances
Balances
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Balances
Balances
Other Equity
Balances
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Notes
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Presentation Outputs
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Year Ending December 2014 2015 2016 2017 2018 Revenue EBITDA
EBIT 10,000
Cash Receipts 2,826 2,605 3,404 5,206 2,927 9,000
6,000 1,364
Cash Payments (917) (1,222) (1,008) (779) (1,213) 8,000
Other Operating Cash Flows (146) (905) (268) (658) (1,083)
5,000 7,000
Operating Cash Flows 1,763 478 2,127 3,770 632
6,000
4,000
Capital Expenditure (349) (280) (251) (383) (270)
5,000
Other Investing Cash Flows (172) (175) (132) (213) (98) 9,202
3,000 4,000
Investing Cash Flows (521) (456) (383) (596) (368) 7,838
2,000 3,000
Net Debt Drawdowns/(Repayments) 27 (38) 22 21 60
Net Ordinary Equity Raisings/(Buybacks) (1) 4 (4) 3 2 2,000
1,000
Other Financing Cash Flows 357 199 311 237 320 1,000
Financing Cash Flows 384 164 330 261 382
- -
2014 2015 2016 2017 2018 Assets Liabilities Net Assets
Change in Cash Held 1,626 186 2,074 3,435 645
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Appendices
Section 4.
Consolidation Example
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403447950.xlsx
App_SC Page 99 of 117
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Lookup Tables
Sub-Section 4.1.
Consolidation Example
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403447950.xlsx
LU_SSC Page 100 of 117
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Time Series - Lookups
Consolidation Example
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403447950.xlsx
TS_LU Page 101 of 117
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Time Series - Lookups
Consolidation Example
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Periods In Periods
Periods In Period
60 TS_Secs_In_Min
60 TS_Mins_In_Hr
24 TS_Hrs_In_Day
7 TS_Days_In_Wk
3 TS_Mths_In_Qtr
6 TS_Mths_In_Half
12 TS_Mths_In_Yr
2 TS_Qtrs_In_Half
4 TS_Qtrs_In_Yr
2 TS_Halves_In_Yr
Denominations Names
Denomination LU_TS_Denom
$
$'000
$Millions
$Billions
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Time Series - Lookups
Consolidation Example
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1,000 TS_Thousand
1,000,000 TS_Million
1,000,000,000 TS_Billion
403447950.xlsx
TS_LU Page 103 of 117
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Working Capital
Consolidation Example
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403447950.xlsx
WC_LU Page 104 of 117
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Working Capital
Consolidation Example
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WC_LU Page 105 of 117
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Working Capital
Consolidation Example
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WC_LU Page 106 of 117
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Assets
Consolidation Example
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403447950.xlsx
Assets_LU Page 107 of 117
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Assets
Consolidation Example
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403447950.xlsx
Assets_LU Page 108 of 117
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Consol Ordinary Equity - Lookups
Consolidation Example
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Yes/No LU_Eq_Ord_Yes_No
Yes Eq_Ord_Yes
No Eq_Ord_No
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Eq_Ord_LU Page 109 of 117
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Other Financial Statement Items
Consolidation Example
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403447950.xlsx
OFSI_LU Page 110 of 117
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Other Financial Statement Items
Consolidation Example
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OFSI_LU Page 111 of 117
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Consol Financial Summary - Lookups
Consolidation Example
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FS_Sum_LU Page 112 of 117
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Checks
Consolidation Example
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Error Checks
Total Errors: -
Error Message (Empty if None):
Error Checks
403447950.xlsx
Chks_BO Page 113 of 117
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Checks
Consolidation Example
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403447950.xlsx
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Checks
Consolidation Example
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Sensitivity Checks
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Sensitivity Message (Empty if None):
Sensitivity Checks
Total Sensitivities: -
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Checks
Consolidation Example
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Alert Checks
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Alert Message (Empty if None):
Alert Checks
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Checks
Sub-Section 4.2.
Consolidation Example
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403447950.xlsx
Chks_SSC Page 117 of 117
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