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Balance Sheet

The Balance Sheet contrasts assets (activa) with liabilities (passiva).

 

Presentation Possibilities
Graph

Data is shown as graph

Table

Data is shown as table (unit: in 1'000 or 1)

Time Period
YearData is shown on yearly basis.
QuarterData is shown on quarterly basis (3 months).
MonthData is shown on monthly basis.

Tabular Representation

Activa

Activa shows the use of all assets.

Liquidity

Liquid assets (Cash balance, Bank- and post balances and immediately salable assets) which can be instantly converted to cash.

Accruals Receivable

Receivables:

From Profit & Loss statement
Sales

Receivables resulting from Sales of electricity Production.

Deferred Taxes

Active deferred Taxes are receivables against the finance office.

Interest ReceivablesInterest receivables resulting from Reserve accounts.
From Open Items
Sales

Receivables resulting from the adoption of receivables arising before Transaction.

Interest

Interest receivables resulting from the adoption of receivables arising before Transaction.

Pre Payments

Pre Payments resulting from Opex.

Reserve Accounts

Reserves for a specific purpose, for example Provision for decommissioning or Debt Service Reserves.

Transaction Expenditures

Incidental acquisition costs which are directly connected to the Transaction.

Asset Book Value

Investment value of all Production Units. Not included are Transaction ExpendituresReserve Accounts and net current assets (Methods of Payment).

Individual Capex entities

List of all Capex entities (included and not included in Asset Purchase Price).

Passiva

Passiva shows the source of all liabilities.

Liquidity Gap

Liquidity Gaps result when internal financed expenditures, for example Opex, can't be covered by current Cashflows.

Accruals Payable

Payables:

From Profit & Loss statement
Tax

Passive deferred taxes are payables against the finance office.

Interest

Not yet payed but already booked Interests in the Profit & Loss statement.

From Open Items
Opex

Opex payables resulting from the adoption of payables arising before Transaction.

Tax

Tax payables resulting from the adoption of payables arising before Transaction.

Interest

Interest payables resulting from the adoption of payables arising before Transaction.

Provisions

Provisions resulting from Opex

 

Debt

Assets (longterm Loan, Construction Loan) which aren't provided by the company or their owners.

Individual Debt Tranches

List of all Debt Tranches.

Shareholder Loan

Terminable granted Shareholder Loans from the owner.

Equity

Unlimited assets granted by the shareholders.

Pure EquityAmount of Pure Equity.
Accumulated Profits

Accumulated Profits over the whole Project Lifetime.

Accumulated DistributionsAccumulated Distributions over the whole Project Lifetime.

 

Graphical Representation

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.