Balance Sheet The Balance Sheet contrasts assets (activa) with liabilities (passiva). Data is shown as graph Data is shown as table (unit: in 1'000 or 1) Activa shows the use of all assets. Liquid assets (Cash balance, Bank- and post balances and immediately salable assets) which can be instantly converted to cash. Receivables: Receivables resulting from Sales of electricity Production. Active deferred Taxes are receivables against the finance office. Receivables resulting from the adoption of receivables arising before Transaction. Interest receivables resulting from the adoption of receivables arising before Transaction. Pre Payments resulting from Opex. Reserves for a specific purpose, for example Provision for decommissioning or Debt Service Reserves. Incidental acquisition costs which are directly connected to the Transaction. Investment value of all Production Units. Not included are Transaction Expenditures, Reserve Accounts and net current assets (Methods of Payment). List of all Capex entities (included and not included in Asset Purchase Price). Passiva shows the source of all liabilities. Liquidity Gaps result when internal financed expenditures, for example Opex, can't be covered by current Cashflows. Payables: Passive deferred taxes are payables against the finance office. Not yet payed but already booked Interests in the Profit & Loss statement. Provisions resulting from Opex Assets (longterm Loan, Construction Loan) which aren't provided by the company or their owners. List of all Debt Tranches. Terminable granted Shareholder Loans from the owner. Unlimited assets granted by the shareholders. Accumulated Profits over the whole Project Lifetime. The graphical representation shows all assets including Liquidity, Accruals Receivables, Pre Payments, Reserve Accounts, Transaction Expenditures and Asset Book Value as value greater than zero and all liabilities including Liquidity Gap, Accruals Payable, Provisions, Debt, Shareholder Loans and Equity as value smaller than zero.Presentation Possibilities Graph Table Time Period Year Data is shown on yearly basis. Quarter Data is shown on quarterly basis (3 months). Month Data is shown on monthly basis. Tabular Representation
Activa Liquidity Accruals Receivable From Profit & Loss statement Sales Deferred Taxes Interest Receivables Interest receivables resulting from Reserve accounts. From Open Items Sales Interest Pre Payments Reserve Accounts Transaction Expenditures Asset Book Value Individual Capex entities Passiva Liquidity Gap Accruals Payable From Profit & Loss statement Tax Interest From Open Items Provisions Debt Individual Debt Tranches Shareholder Loan Equity Pure Equity Amount of Pure Equity. Accumulated Profits Accumulated Distributions Accumulated Distributions over the whole Project Lifetime. Graphical Representation
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