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Cashflow statement

The Cashflow statement shows the source and use of liquid assets.


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

 Operating Cashflow
 Sales

Total Sales from electricity Production in the selected Period (year, quarter or month). These Sales are differentiated between Sales from the Profit & Loss statement and Sales from Open Items.

From Profit & Loss statement

Account receivables resulting from Sales of electricity Production.

From Open Items

Account receivables from the adoption of Sale receivables arising before Transaction.

-Opex

Opex include all costs during a Period (year, quarter or month) which are linked to the electricity Production. These costs are differentiated between Opex from the Profit & Loss statement and Opex from Open Items.

From Profit & Loss statement

Accounts payable resulting from Opex of electricity Production.

From Open Items

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

-Taxes

Cashflows resulting from Tax expenses in the selected Period (year, quarter or month).These expenses are differentiated between Taxes from the Profit & Loss statement and Taxes from Open Items.

From Profit & Loss statement

Tax payables against the finance office.

From Open Items

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

+Investing Cashflow
 Capex

Total Capey (Asses Purchase Price and Residual Capex) in the selected Period (year, quarter or month).

+Transaction Expenditures

Incidental acquisition costs in the selected Period (year, quarter or month) which are directly connected to the Transaction.

=Free Cashflow

Free Cashflow is the sum of all operating and investing Cashflows. It shows all assets which aren't used for operating business or for Capex. Thus these assets are freely available to the company.

+Debt Funding
 Individual Debt Tranches

Debt funding in the selected Period (year, quarter or month).

-Debt Service
 Redemption

Redemption payments on Debt Tranches in the selected Period (year, quarter or month).

+Interest

Interest payments on Debt Tranches in the selected Period (year, quarter or month). These payments are differentiated between payments from the Profit & Loss statement and payments from Open Items.

From Profit & Loss statement

Interest payments on Debt Tranches.

From Open Items

Interest payables on Debt Tranches resulting from the adoption of Interest payables arising before Transaction.

±Reserves
 Change

Reserve changes in the selected Period (year, quarter or month).

+Interest

Interest revenues on Reserves in the selected Period (year, quarter or month).These revenues are differentiated between Interest revenues from the Profit & Loss statement and from Open Items

From Profit & Loss statement

Interest revenues from Reserve accounts.

From Open Items

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

=Cashflow to Equity

Cashflow to Equity shows the potential of Equity distribution after all Capex, Debt Payouts and other expenses have been payed.

 

±Payout
 Pure Equity

Change in Equity during the selected Period (year, quarter or month).

Funding

Debt Funding

Distribution

Distributions to Equity investors.

+Shareholder Loan

Change in Shareholder Loans during the selected Period (year, quarter or month).

Funding

Funding resulting from a Shareholder Loan.

Redemption

Redemption Payments on Shareholder Loans due to the Redemtion Mode.

Interest

Interest payments on Shareholder Loans.

+Liquidity Gap
FundingIncrease of the Liquidity Gap.
ReductionReduction of the Liquidity Gap.
=Change in Liquidity

Change in Liquidity shows increases and decreases in liquid assets in the selected Period (year, quarter or month). These changes resulting from the difference between Cashflow to Equity and Payout.

 

Graphical Representation

The graphical representation shows the following relevant position for the Cashflow statement calculation: Sales, Opex, Taxes, Capex, Transaction Expenditures, Debt Funding, Debt Service, Reserve Accounts, Pure Equity, Shareholder Loans and Liquidity Gap. These positions build the basis for the Free Cashflow, Cashflow to Equity and the Change in Liquidity calculation (compare Tabular Representation).