[B8.0a6.1do) PoŒу@йџџ[HAsset Revaluationo) $.Prepared using WinForecast 32 Professional on [L[C[Z џџStandardЭЬЬ=џџ Zero/ExemptџџLocal €?€?€?€?€?€?€?€?€?€?€?€?€?$p`Tš™>іš™™>s= з>sзЃ№>ж:ж:Тu<џџ €?€?€?€?€?€?€?€?€?€?€?€? ) џџ  €П№A№A№A№A№A№A№A№A№A№A№A№A€ПpBpBpBpBpBpBpBpBpBpBpBpB€ПpBpBpBpBpBpBpBpBpBpBpBpB€>'џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ Profit & LossP LP L Profit & LossP LAsset Revaluation!MULTI-YEAR PROFIT & LOSS FORECASTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ  Cash FlowC FC F Cash FlowC FAsset RevaluationMULTI-YEAR CASH FLOW FORECASTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ  Balance SheetB SB S Balance SheetB SAsset Revaluation!MULTI-YEAR BALANCE SHEET FORECASTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ  Funds FlowF FF F Funds FlowF FAsset RevaluationMULTI-YEAR FUNDS FLOW FORECASTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Ratios & StatisticsR SR SRatios & StatisticsR SAsset Revaluation'MULTI-YEAR RATIOS & STATISTICS FORECASTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Assumptions & ParametersA PA PAssumptions & ParametersA PAsset RevaluationASSUMPTIONS & PARAMETERSџџџџTimes New Roman Aџџ@?@?@?@?   OpeningJul 00Aug 00Sep 00Oct 00Nov 00Dec 00Jan 01Feb 01Jul 00 - - Sep 00Oct 00 - - Dec 00Jan 01 - - Mar 01Apr 01 - - Jun 0100 - 01 Input DataI DI D Input DataI DAsset Revaluation INPUT DATAџџProfit & Loss VariancePLVPLVProfit & Loss VarianceP LAsset RevaluationPROFIT & LOSS VARIANCE REPORTџџCash Flow VarianceCFVCFVCash Flow VarianceC FAsset RevaluationCASH FLOW VARIANCE REPORTџџBalance Sheet VarianceBSVBSVBalance Sheet VarianceB SAsset RevaluationBALANCE SHEET VARIANCE REPORTџџFunds Flow VarianceFFVFFVFunds Flow VarianceF FAsset RevaluationFUNDS FLOW VARIANCE REPORTџџAsset RevaluationџџProfit & Loss BudgetPLBPLBProfit & Loss BudgetP LAsset Revaluation&MULTI-YEAR PROFIT & LOSS BUDGET REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџџџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Cash Flow BudgetCFBCFBCash Flow BudgetC FAsset Revaluation"MULTI-YEAR CASH FLOW BUDGET REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџџџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Balance Sheet BudgetBSBBSBBalance Sheet BudgetB SAsset Revaluation&MULTI-YEAR BALANCE SHEET BUDGET REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџџџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Funds Flow BudgetFFBFFBFunds Flow BudgetF FAsset Revaluation#MULTI-YEAR FUNDS FLOW BUDGET REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџџџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Ratios & StatisticsRSBRSBRatios & StatisticsR SAsset Revaluation,MULTI-YEAR RATIOS & STATISTICS BUDGET REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџџџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Profit & Loss Year on YearPYYPYYProfit & Loss Year on YearP LAsset Revaluation*YEAR ON YEAR PROFIT & LOSS VARIANCE REPORTџџџџTimes New Roman A  џџџџџџ@?@?@?@?џџџџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Cash Flow Year on YearCYYCYYCash Flow Year on YearC FAsset Revaluation&YEAR ON YEAR CASH FLOW VARIANCE REPORTџџџџTimes New Roman A  џџџџџџ@?@?@?@?џџџџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Balance Sheet Year on YearBYYBYYBalance Sheet Year on YearB SAsset Revaluation*YEAR ON YEAR BALANCE SHEET VARIANCE REPORTџџџџTimes New Roman A  џџџџџџ@?@?@?@?џџџџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Funds Flow Year on YearFYYFYYFunds Flow Year on YearF FAsset Revaluation'YEAR ON YEAR FUNDS FLOW VARIANCE REPORTџџџџTimes New Roman A  џџџџџџ@?@?@?@?џџџџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ  Profit & LossP LP L Profit & LossP LAsset RevaluationPROFIT & LOSS FORECASTџџџџTimes New RomanTimes New Roman A  џџџџ@?@?@?@?      OpeningJul 06Aug 06Sep 06Oct 06Nov 06Dec 06Jan 07Feb 07Mar 07Apr 07May 07Jun 07Jul 06 - - Sep 06Oct 06 - - Dec 06Jan 07 - - Mar 07Apr 07 - - Jun 0706 - 07џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ џџџџџџџџџџџџџџџџџџџџџџџџџџ Cash FlowC FC F Cash FlowC FAsset RevaluationCASH FLOW FORECASTџџџџTimes New RomanTimes New Roman A  џџџџ@?@?@?@?      OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ џџџџџџџџџџџџџџџџџџџџџџџџџџ Balance SheetB SB S Balance SheetB SAsset RevaluationBALANCE SHEET FORECASTџџџџTimes New RomanTimes New Roman A  џџџџ@?@?@?@?      OpeningJul 06Aug 06Sep 06Oct 06Nov 06Dec 06Jan 07Feb 07Mar 07Apr 07May 07Jun 07Jul 06 - - Sep 06Oct 06 - - Dec 06Jan 07 - - Mar 07Apr 07 - - Jun 0706 - 07џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ џџџџџџџџџџџџџџџџџџџџџџџџџџ Funds FlowF FF F Funds FlowF FAsset RevaluationFUNDS FLOW FORECASTџџџџTimes New Roman A  џџџџ@?@?@?@?   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Ratios & StatisticsR SR SRatios & StatisticsR SAsset Revaluation KEY STATISTICS & RATIOS FORECASTџџџџTimes New Roman A  џџџџ@?@?@?@?   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Assumptions & ParametersA PA PAssumptions & ParametersA PAsset RevaluationASSUMPTIONS & PARAMETERSџџџџTimes New Roman Aџџ@?@?@?@?   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ  Input DataI DI D Input DataI DAsset RevaluationINPUT DATA REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Profit & Loss VariancePLVPLVProfit & Loss VarianceP LAsset RevaluationPROFIT & LOSS VARIANCE REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Cash Flow VarianceCFVCFVCash Flow VarianceC FAsset RevaluationCASH FLOW VARIANCE REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Balance Sheet VarianceBSVBSVBalance Sheet VarianceB SAsset RevaluationBALANCE SHEET VARIANCE REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Funds Flow VarianceFFVFFVFunds Flow VarianceF FAsset RevaluationFUNDS FLOW VARIANCE REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Asset Revaluation   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Profit & Loss BudgetPLBPLBProfit & Loss BudgetP LAsset RevaluationPROFIT & LOSS BUDGET REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Cash Flow BudgetCFBCFBCash Flow BudgetC FAsset RevaluationCASH FLOW BUDGET REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Balance Sheet BudgetBSBBSBBalance Sheet BudgetB SAsset RevaluationBALANCE SHEET BUDGET REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Funds Flow BudgetFFBFFBFunds Flow BudgetF FAsset RevaluationFUNDS FLOW BUDGET REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Ratios & StatisticsRSBRSBRatios & StatisticsR SAsset Revaluation!RATIOS & STATISTICS BUDGET REPORTџџџџTimes New Roman A  џџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ Profit & Loss Year on YearPYYPYYProfit & Loss Year on YearP LAsset Revaluation*YEAR ON YEAR PROFIT & LOSS VARIANCE REPORTџџџџTimes New RomanTimes New Roman A  џџџџџџ@?@?@?@?џџ      OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ џџџџџџџџџџџџџџџџџџџџџџџџџџCash Flow Year on YearCYYCYYCash Flow Year on YearC FAsset Revaluation&YEAR ON YEAR CASH FLOW VARIANCE REPORTџџџџTimes New RomanTimes New Roman A  џџџџџџ@?@?@?@?џџ      OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ џџџџџџџџџџџџџџџџџџџџџџџџџџBalance Sheet Year on YearBYYBYYBalance Sheet Year on YearB SAsset Revaluation*YEAR ON YEAR BALANCE SHEET VARIANCE REPORTџџџџTimes New RomanTimes New Roman A  џџџџџџ@?@?@?@?џџ      OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ џџџџџџџџџџџџџџџџџџџџџџџџџџFunds Flow Year on YearFYYFYYFunds Flow Year on YearF FAsset Revaluation'YEAR ON YEAR FUNDS FLOW VARIANCE REPORTџџџџTimes New Roman A  џџџџџџ@?@?@?@?џџ   OpeningJul 99Aug 99Sep 99Oct 99Nov 99Dec 99Jan 00Feb 00Mar 00Apr 00May 00Jun 00Jul 99 - - Sep 99Oct 99 - - Dec 99Jan 00 - - Mar 00Apr 00 - - Jun 0099 - 00џџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџџ џџџџ  Main Account  Тѕ=Тѕ=Тѕ=Тѕ=Тѕ=Тѕ=Тѕ=Тѕ=Тѕ=Тѕ=Тѕ=Тѕ=        (#(#(#(#(#(#(#(#(#(#(#(#(#‘ Divide by TwelveFour-Four-FiveFour-Five-FourFive-Four-FourCustom 1Custom 2Custom 3Custom 4Custom 5Custom 6[G[S0•œ"ƒ„… = W7[0‡kj$%Botb}—š†[F  (*, %1,%+ 1  -#% ($k,4-4-ЉЊЋЌ\ _ !/quw&yŸ- '#[Ѓ[P/^ !*.`#DD1Y Z #gh,E35/C0z{+k~)€'0 Ђ*‰Š "[IКSALESEЊE€?€? DIRECT COSTSIЊI€?€? OVERHEADSVЊV€?€? OTHER INCOMEHНH€?€?NON-CURRENT ASSETSXНX€?AssetXЁfЗ€?€?ЇЃЄЅІ      И         pppppИ И И И И И И И  pppppИ И И И И И И И џџpppppИ И И И И И И И pИ И И И џџџџИ LOANSЃНЃ€?OTHER ASSETS/LIABILITIESTНT€?CAPITAL ACCOUNTSCНC€?Asset Revaluation ReserveCЁР5Ж€?€?ˆ  Hєџџ ˆˆˆˆааааааааџџˆˆˆˆˆааааааааˆааааџџџџа MEMO RECORDSѕНѕџџ€?ОЁD €?Turnover2Report heading for Profit & Loss Report : TurnoverЋS €?ˆReceipts2Report Heading for Cash Flow Report : Cash Flow InоR €?Sales+Report heading for Cash Flow report : SalesКJ €? Other Income2Report heading for Cash Flow report : Other IncomeКM €?Non-Current Asset Sales=Report Heading for Cash Flow Report : Non-Current Asset SalesКG €?Other Assets/Liab's InHReport Heading for Cash Flow Report : Other Assets/Liabilities (cash in)КB€?Capital Receipts6Report heading for Cash Flow report : Capital ReceiptsКK€? Loan CapitalCapital receipts from loansЖb€?Payments3Report Heading for Cash Flow report : Cash Flow OutоP€? Direct Costs2Report heading for Cash Flow report : Direct CostsКQ€? Overheads/Report heading for Cash Flow report : OverheadsКZ€?Non-Current Asset PurchasesAReport Heading for Cash Flow Report : Non-Current Asset PurchasesКW€?Other Assets/Liab's OutIReport Heading for Cash Flow Report : Other Assets/Liabilities (cash out)КU€?Capital Payments6Report heading for Cash Flow report : Capital PaymentsКY€? Loan CapitalCapital payments on loansЖ+€? Direct Costs.Report heading for P & L report : Direct CostsЋD€?v Overheads+Report heading for P & L report : OverheadsЋO€?uOverdraft Interest O/D Interest heading for reportsЖь €? Loan Interest(Interest on all loans (except overdraft)Жt€? DepreciationDepreciation sub-headingЖ$ €?Other Income (Expense).Report heading for P & L report : Other IncomeЋN€?yInterest Received%Interest Received heading for reportsЖы €? Gross Profit2Total Sales less total Direct Costs : P & L reportМЋg €? b131,^+,b132€Trading Profit0Gross Profit less total Overheads : P & L reportМЋt!€? b34,^+,b133€ Net Profit5Operating Profit less Interest expense : P & L reportМЋp"€? b97,^+,b98€ Net Cash Flow)Receipts less Payments : Cash Flow reportМЋf#€? c13,^+,c20€ Opening Bank2Bank balance at start of period : Cash Flow reportМЋo$€? 0,Б+,l149џџ(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#џџџџ Closing Bank0Bank balance at end of period : Cash Flow reportМЋj%€?l149џџ(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#џџџџ(#Non-Current Assets<Report Heading for Balance Sheet Report : Non-Current AssetsЋF&€?џџpppppИ И И И И И И И pИ И И И џџџџИ Current Assets8Report Heading for Balance Sheet Report : Current AssetsЋA '€?џџ(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#џџџџ(#BankBank heading for reportsЖщ (€?џџ(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#џџџџ(#Accounts ReceivableAAccounts Receivable data for Balance Sheet and Funds Flow reportsЖr)€?Income AccrualsAccruals of Income itemsЖu*€? Inventories<Inventories heading for Balance Sheet and Funds Flow reportsЖk+€?Group Tax/Super<Group Tax (and other payroll deductions) heading for reportsОЁE,€?   VAT/GSTVAT/GSTОЁV-€?   Current Liabilities=Report Heading for Balance Sheet Report : Current LiabilitiesЋL'.€?џџџџџџAccounts Payable=Trade Creditors data for Balance Sheet and Funds Flow reportsЖq/€?Income PrepaymentsPrepayments of income itemsЖj0€?Net Working Capital6Current Assets less Liabilities : Balance Sheet reportЇЋd1€?‚Non-Current Liabilities?Report Heading for Balance Sheet Report : Long Term LiabilitiesЋl+2€? Net Assets:Total Assets less Total Liabilities : Balance Sheet reportМЋn3€?l40,^+,l41,^+,l48,^+,l52џџ˜:˜:˜:˜:˜:р.р.р.р.р.р.р.р.˜:р.р.р.р.џџџџр. Profit & LossFA heading for contribution to cash flow from P & L : Funds Flow ReportВh,4€?Operating ProfitMNet Profit less Bank Interest, plus O/D Interest plus Tax : Funds Flow reportОЁT-5€?Plus Deprec'n/Grant Income Depreciation : Funds Flow reportОЁA.6€?Plus Accrual/Prepayments(Accruals/Prepayments : Funds Flow reportОЁF/7€?Working Capital ChangesGSub-title to preface Working Capital change records : Funds Flow reportВ108€?Cash Inflow From Operations<A title for cash generated by operations : Funds Flow reportМЋe9€? u54,^+,u58€Investment ReturnsFSub-title to preface Interest received/paid record : Funds Flow reportВ21:€?Interest Received/(Paid)%Interest Received : Funds Flow reportЖы;€?Investing ActivitiesDSub-title to preface Fixed Assets change records : Funds Flow reportВ33<€?Cash Inflow Before FinancingDA title for net cash inflow from operations and investing activitiesМЋP =€?u59,^+,u60,^+,u62€Financing & OtherESub-title to preface Financing activities records : Funds Flow reportВ44>€? Loans/Leases#Long Term Loans : Funds Flow reportЖy?€?Total Cash Inflow)Net Overall Cash Flow : Funds Flow ReportМЋw @€? u63,^+,u64€Equity & Reserves4Allocation of Balance heading : Balance Sheet reportЋТ 6A€?џџ˜:˜:˜:˜:˜:р.р.р.р.р.р.р.р.˜:р.р.р.р.џџџџр.Capital & ReservesCapital : Balance Sheet reportОЁL7B€?џџ''''''''''''''''''џџџџ'Retained Earnings(Retained Earnings : Balance Sheet reportОЁz C€?Overdraft FacilityAllowed overdraft limitМЋK D€?0,^-,l0Forecast SalesForecast TurnoverЇЋr E€?b131€Positive Net Other Costs'(Gross Profit - Net Profit) if positiveЇЂ0 F€?€Positive Net Other Costs'(Gross Profit - Net Profit) if positiveЇЂ0G€? b34,^-,b36Breakeven SalesГAssuming Direct Costs proportional to Sales, and Overheads and Other Income fixed, works out how much Sales needed to generate contribution to offset Overheads (less Other Income)ЇЋrH€?r73,^ї,b34,^з,b131Overdraft Excess(Overdraft exceeds agreed Overdraft limitЇЋrI€? c39,^+,c70‚џџ(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#џџџџ(# Sales Cover&Forecast Sales as % of Breakeven SalesЇЋrJ€? r71,^%,r74Gross Profit MarginGP as % of turnoverЇЋrK€? b34,^%,b131Net Profit MarginNet Profit as % of turnoverЇЋrL€? b36,^%,b131Return On CapitalЫNet Profit before interest, tax, depreciation and other non-cash, as % of Net Tangible Assets. The easiest way to get at this is the Funds Flow Profit & Loss line with Other Investment Income added back.ЇЋrM€?(,u54,^-,u129,),^%,l53 Current Ratio*Current Assets as % of Current LiabilitiesЇЋrN€? l41,^%,l48 OverdraftBank when negativeЇЂ0O€?l149џџ Gross Gearing@Overdraft plus factored loan plus total loans as % of Net AssetsЇЋrP€?&(,r81,^+,l126,^+,l162,^+,l111,),^%,l53Interest Cover+Net Profit before Interest as % of InterestЇЋrQ€?(,b36,^-,r84,),^%,r84Interest%Loan interest plus Overdraft interestЇЂ0R€?b30,^+,b29,^+,b109,^+,b161€ Closing Bank Closing BankЇЋrS€?l149џџ(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#џџџџ(#Overdraft Limit (Negated)&Needed to show on Graph with Bank infoЇЂ0T€?0,^-,c70‚ Other Costs-Report heading for P & L report : Other CostsЋ;џџU€? Provisions)Sub-heading for Provisions : P & L reportЖ<V€?Bad Debts ProvisionProvision for Bad Debts RecordЄ=W€?џџ€П   Obsolete Stock Provision#Provision for Obsolete Stock RecordЄ?X€?џџ€П   Plus Provisions/Adjustments3Net Provisions and Adjustments : Funds Flow Report.ОЁJџџY€?Other CreditorsSub-Heading for Other CreditorsЖ(Z€?Other Creditors/Debtors'Sub-Heading for Other Creditors/DebtorsЖ[[€?VAT/GSTVAT/GSTЄ{\€? Other DebtorsSub-Heading for Other DebtorsЖ)]€?Group Tax/SuperAGroup Tax (and other payroll deductions) : Other Creditors RecordЄ}^€?Operating ProfitMGross Profit less Overheads less Other Costs plus Other Income : P & L reportМЋy_€?b34,^+,b87,^+,b32,^+,b133€Interest Expense2Report heading for P & L report : Interest ExpenseЋ\џџ`€? Interest Paid,Heading for Cash Flow Report : Interest PaidК]џџa€?Provision DetailsЁ<b€? Liquid Ratio=Current Assets (excluding Stocks) as % of Current LiabilitiesЇЋrc€?(,l41,^-,l45,),^%,l48 Class 2 NICs8Self Employed (Class 2) National Insurance ContributionsЁ@d€? Company Tax.Company/Income Tax Cash Flow/Funds Flow RecordЁ0e€?h   Provision for Tax'Company/Income Tax Balance Sheet RecordЁ.џџf€?Corporation TaxCompany/Income Tax P & L RecordМЋHg€?b103€Profit After Tax&Net Profit less Income/Corporation TaxМЋhh€? b36,^+,b105€Factoring Adjustments4Factoring/Financing Main Scheme Cashflow adjustmentsЄ"i€?lm   Factoring Charges'Factoring/Financing Main Scheme ChargesЄ_џџj€?Factoring Interest(Factoring/Financing Main Scheme InterestЄ`k€?   Net Operating Assets?Current Assets plus Non-Current Assets less Current LiabilitiesЇЋl l€?‚ Total LoansXTotal amount outstanding on all loans, except loan against factored debts and overdraft.МЂM!m€?‚ Loan Payments,Heading for Cash Flow report : Loan PaymentsКФџџn€? Loan Payments0Sub-Heading for Cash Flow report : Loan PaymentsЖУo€? Total AssetsCurrent plus Non-Current AssetsМоl"p€? l41,^+,l40џџ˜:˜:˜:˜:˜:р.р.р.р.р.р.р.р.˜:р.р.р.р.џџџџр.Total Liabilities$Current plus Non-Current LiabilitiesМоl#q€? l48,^+,l52 Cumulative)Cumulative of the last line of the reportЕЋGџџr€? DepreciationDepreciation sub-headingVЖ$ s€? DepreciationDepreciation sub-headingIЖ$ t€? Prepayments Prepayments of Expenditure itemsЖбu€?AccrualsAccruals of Expenditure itemsЖаv€? Grant IncomeGrant Amortisation Sub-HeadingЖгw€?Dividend AccrualAccrual for DividendsЁдx€?   Dividend PaidDividend PaymentsЁе y€?   Dividend AccrualAccrual for DividendsМЋд$z€?b122€Retained EarningsRetained Earnings: P & L ReportМЋе%{€? b106,^+,b124€Factoring Advance'Factoring/Financing Main Scheme AdvanceЄжџџ|€?General Provision-General Provision from P & L to Balance SheetЄи }€?   General Provision-General Provision from P & L to Balance SheetЁйџџ~€?Less Investment Income5Investment Income (non-interest) : Funds Flow Report.ОЁиџџ€?Return On Net Assets5Net Profit Before Interest and Tax as % of Net AssetsЇЋr&€€? b97,^%,l53Total TurnoverTotal TurnoverМЂй'€?b12€Total Direct CostsTotal Direct CostsМЂк(‚€?b27€Total OverheadsTotal OverheadsМЂл)ƒ€?b28€Total DepreciationTotal DepreciationМЂ(*„€?b118,^+,b117,^+,b31€Total Grant IncomeTotal Grant IncomeМЂ)+…€? b121,^+,b136€ Grant IncomeGrant Amortisation sub-headingЖㆈ? Sales TaxSales Tax recordОЁ* ‡€?   Sales TaxSales Tax recordЄљџџˆ€? Loan Receipts"Receipts from Loans Made to othersКђџџ‰€? Loan Receipts"Receipts from Loans Made to othersЖѓŠ€? Loans MadeLoans Made sub-headingЖё‹€? Loans MadeLoans Made sub-headingЖёŒ€?BankBank heading for reportsЖъ€?џџџџџџMain Account Accrued Interest!Accrued overdraft/credit interestЄ&џџŽ€? Main AccountЁ:€?’“” Main AccountЄыџџ€? Main AccountЄьџџ‘€? Main AccountЄјџџ’€?џџ(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#џџџџ(# Total Bank Total BankМЂ[,“€?l148џџ(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#џџџџ(#џџ(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#(#џџџџ(#Invoiced Sales$Receipts from Invoiced Sales recordsКфџџ”€?Invoiced Sales$Receipts from Invoiced Sales recordsОЁ:•€?˜                 Invoiced Sales)Trade Debtors from Invoiced Sales recordsОЄ+џџ–€?Invoiced Costs#Payments for Invoiced Costs recordsКуџџ—€?Invoiced Costs#Payments for Invoiced Costs recordsОЁ;˜€?›                 Invoiced Costs)Trade Debtors from Invoiced Costs recordsОЄ-џџ™€?Total Asset NBVgTotal Net Book (Depreciated) Value of all Fixed/Non-Current and Financed Assets (excluding Loans Made).МЂ -Ѓ€? l5,^+,l166џџpppppИ И И И И И И И pИ И И И џџџџИ $Less Gain on Non-Current Asset Sales$Less Gain on Non-Current Asset SalesОЁ"џџЄ€?Accumulated DepreciationAccumulated DepreciationЖ$Ѕ€?Gain (loss) on NCA SalesGain (loss) on NCA SalesЖМІ€?Stock Financing9Factoring/Financing Secondary Scheme Cashflow adjustmentsЄ Ї€?ЈЁ   Stock Financing Interest-Factoring/Financing Secondary Scheme InterestЄ Ј€?   Stock Financing Advance,Factoring/Financing Secondary Scheme AdvanceЄџџЉ€?Asset : debtors record5Є5џџИ€?Asset : creditors record6Є6џџЙ€?Asset : gain/loss recordМЄМџџК€?Asset" : accumulated depreciation recordЄџџЛ€?Asset : depreciation recordЄ$џџМ€?Stock Financing Charges,Factoring/Financing Secondary Scheme ChargesЄ џџН€?Factoring ChargesFactoring/Financing ChargesЖ_О€?Factoring InterestFactoring/Financing InterestЖ`П€?Stock Financing%Stock Financing cash flow adjustmentsЖ"Р€?Factoring AdvanceFactoring/Financing AdvanceЖжС€?OTHER INPUT DATA>Н>џџТ€?Opening DebtorЁУ€?Opening CreditorЁФ€? Bank DetailsЁХ€?Provision DetailsЁ<џџЦ€?Fact/Fin Main SchemeЁЎџџЧ€?Fact/Fin Second SchemeЁџџШ€? Tax DetailsЁПџџЩ€?Dividend DetailsЁлџџЪ€?Other Opening BalancesЁ џџЫ€?ProfilesЁџџЬ€?Annual ProfileЁкџџЭ€?Wage Amendment DetailsЁ|џџЮ€? GST Schedule ЁџџЯ€? Рћџџџ   PoŒу@џџ      !"#$%&'()*+,-./0123456789:;<=>?@ABCDEFGHIJKLMNOPQRSTUVWXYZ[\]^_`abcdefghijklmnopqrstuvwxyz{|}~€‚ƒ„…†‡ˆ‰Š‹ŒŽ‘’“”•–—˜™š›œžŸ ЁЂЃЄЅІЇЈЉЊЋЌ­ЎЏАБВГДЕЖЗИЙКџџџџ        [N)†џџ‡ƒ„џџ…џџ ˆџџvџџ"џџЉ§џlџџЈ§џuџџWџџџџЇџџXџџYџџZџџџџ ŸЅyabџџ!џџ’џџџџ“џџЊ§џm§џЁ§џџџ$ij|}t џџџџ џџџџ џџ џџ џџ џџ џџ џџџџ џџџџџџ џџџџ џџџџTotal Depreciation  џџ џџ џџ џџTotal Grant Income  џџ џџ џџ џџTotal Turnover  џџ џџ џџ џџTotal Direct Costs  џџ џџ џџ џџTotal Overheads  џџ џџ џџ џџCorporation Tax  џџ џџ џџ џџProfit After Tax  џџ џџ џџ џџDividend Accrual  џџ џџ џџ џџRetained Earnings  џџ џџ џџ џџ џџџџ џџџџ[N3 –—!’‹Œ Ћk g/‰ќџ™џџšџџџџџџЉ§џlџџЈ§џp§џq§џc§џ§џ“џџЊ§џm§џЁ§џ§џ §џ§џ§џ§џ§џg§џ.џџ/§џ‰§џ{§џ%&'F џџџџ џџџџ џџ џџ џџ џџ џџ џџџџ џџџџџџ џџџџ џџџџџџ џџџџ џџџџ[N3•oџџœ)*”+˜ЃY_^Š,w€zh-Z(žІr0ќџ§џ”§џ1џџ›џџЄџџ\џџ^§џŠ§џ`џџ§џ2§џx§џ€§џЌџџ~џџЂ§џz§џh§џ4ќџsќџ5CD E џџџџ џџџџ џџ џџ џџ џџ џџ џџџџ џџџџџџ џџџџ џџџџ Total Bank  џџ џџ џџ џџTotal Asset NBV  џџ џџ џџ џџ џџџџ џџџџ[N%67џџ89[:+˜Ѓ1›Є]`^Šџџ-;<=mџџЁџџ’>?@ Ќ~Ђg{ŽAB џџџџ џџџџ џџ џџ џџ џџ џџ џџџџ џџџџџџ џџџџ џџџџџџ џџџџ џџџџ[NIVQTGJLMNO‚PџџeџџRџџSџџUK§џ џџџџ џџџџ џџ џџ џџ џџ џџ џџџџ џџџџџџ џџџџ џџџџџџ џџџџ џџџџ[Nџџ џџџџ џџџџ џџ џџ џџ џџ џџ џџџџ џџџџџџ џџџџ џџџџџџ џџџџ џџџџ[N ­ЎЏАБВГДЕЖЗИЙК џџџџ џџџџ џџ џџ џџ џџ џџ џџџџ џџџџџџ џџџџ џџџџџџ џџџџ џџџџ[U[E