Message-ID: <395625889.91.1632034968899.JavaMail.confluence@dragonknight> Subject: Exported From Confluence MIME-Version: 1.0 Content-Type: multipart/related; boundary="----=_Part_90_698752093.1632034968898" ------=_Part_90_698752093.1632034968898 Content-Type: text/html; charset=UTF-8 Content-Transfer-Encoding: quoted-printable Content-Location: file:///C:/exported.html Opex calculations

# Opex calculations

### Inputs

• Account
• Driver
• Value
• Bounds (Floor, Cap)
• Start
• End
• Production Units
• Indexations
• Method of Payment or Payment Date

### Calculations

#### Profit & Loss s= tatement

The Profit & Loss statement depends= on the selected Driver and the Value input.
t < Start t >=3D Start and t < End t >=3D End
Opex =3D 0 Opex.Profit & Loss statement(t) =3D Driver x Value Opex =3D 0
The Profit & Loss statement depends= on Indexations.

Indexations help to consider inflation.

When there are yearly expenses with an amount of EUR 24'000, this amount= increases because of inflation. The expenses in the first month are EUR 2'= 000. With an Inflation of 2% and a Inflation Frequency per month the second= month expenses are 2'003.30 =3D EUR 2000 * (1 + 2%)= 1/12. The Inflation Frequency defines how often the inflation occurs.=

=E2=88=91 01.2016 02.2016 03.2016 04.2016 05.2016 06.2016 07.2016 08.2016 09.2016 10.2016 11.2016 12.2016
Profit & Loss statement -24'219 -2'000 -2'003 -2'007 -2'010 -2'013 -2'017 -2'020 -2'023 -2'027 -2'030 -2'033 -2'037

Opex costs depend on Cap and/or Floor B= ounds.

A Cap or/and Floo value can be added to particular Sales an= d Opex entities. Dependent from a Driver, a Value for the Cap and Floor bou= nds is defined. The Floor Values are binding, when the Sales or Opex costs = are below the Floor Value. The Cap Values are binding, when the Sales or Op= ex costs are above the Cap Value.

When a Single amount per Production Unit or per Project is used as Sales= or Opex driver, the End date should be Start + 1 months to get a "real" si= ngle amount. Otherwise the single amount is divided through the month= s between start and end. In this case the Cap/Floor value is compared with = the single amount divided by the amount of months.

### Floor

Floor <=3D Sales/Opex Floor > Sales/Opex
Used Value Sales/Opex Floor

### Cap

Cap <=3D Sales/Opex Cap > Sales/Opex
Used Value Cap Sales/Opex

#### Cashflow statement

The Cashflow statement derives from the= Profit & Loss statement dependent on the Method of Payment (Mode =3D A= ccount Payables) respective on the Payment Date (Mode =3D Pre Payment or Pr= ovision). ### Payment D= ate (Account =3D Pre Payment)

When Pre Payment is selected as account, a date has to be set with the h= elp of a Date Choice Box. On this date the expense of the whole Project Lif= etime is payed. With an expense of EUR 18'000 per year and a Project Lifeti= me of 20 years, the capital drain on the defined date, in this case 01 / 20= 16, is EUR 18'000 x 20 years =3D EUR 360'000. When the defined date is befo= re Transaction, the capital drain will occur at Transaction.

=E2=88=91 01.2016 02.2016 03.2016 04.2016 05.2016 06.2016 07.2016 08.2016 09.2016 10.2016 11.2016 12.2016 ... 12.2036
Profit & Loss statement 360'000 1'500 1'500 1'500 1'500 1'500 1'500 1'500 1'500 1'500 1'500 1'500 1'500 ... 1'500
Cashflow statement 360'000 360'000 0 0 0 0 0 0 0 0 0 0 0 ... 0

### Payment Da= te (Account =3D Provision)

When Provision is selected as account, a date has to be set with the hel= p of a Date Choice Box. On this date the expense of the whole Project Lifet= ime is payed. With a expense of EUR 18'000 per year and a Project Lifetime = of 20 years, the capital drain on the defined date, in this case 12 / 2036,= is EUR 18'000 x 20 years =3D EUR 360'000.

=E2=88=91 01.2016 02.2016 03.2016 04.2016 05.2016 06.2016 07.2016 08.2016 09.2016 10.2016 11.2016 12.2016 ... 12.2036
Profit & Loss statement 360'000 1'500 1'500 1'500 1'500 1'500 1'500 1'500 1'500 1'500 1'500 1'500 1'500 ... 1'500
Cashflow statement 360'000 0 0 0 0 0 0 0 0 0 0 0 0 ... 360'000

#### Balance Sheet

The Balance Sheet yields from the Balan= ce Sheet logic.

The Balance Sheet gets calculated from the closing Balance Sheet of the = previous period and from the difference between the Profit & Loss state= ment and the Cashflow statement of the actual period.

Balance Sheet(t) =3D Balance Sheet<= /span>(t - 1) + Profit & Loss statement(t) - Cashflo= w statement(t)

The following example explains this functionality:

=E2=88=91 01.2016 02.2016 03.2016 04.2016 05.2016 06.2016 07.2016 08.2016 09.2016 10.2016 11.2016 12.2016
Profit & Loss statement 48 4 4 4 4 4 4 4 4 4 4 4 4
Cashflow statement 48 0 0 12 0 0 12 0 0 12 0 0 12
Balance Sheet   4 8 0 4 8 0 4 8 0 4 8 0

For 06 / 2016 the book value is calculated as follows:

Balance Sheet(06.2016) =3D 8 + 4 - 12 =3D= 0

### Properties

Opex costs can be financed internal or external:

Financial assets can be financed internal or external. Internal fi= nancing means that all assets are generated by the company itself. An exter= nal financing is an outside financing (Debt funding) or an equity financing= (for example a Shareholder Loan).

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