Roll Forward Steps & Comparative Projections  
 
Do
Do
Go*
 
Go
Go
 
  Step 1 Before roll forward, save this file & then Step 4 Update opening balance sheet  
     resave it with a new name e.g. mm-yy.xls      
  Step 2 Roll forward projections   Step 5 Phase out balance sheet items  
           
  Step 3 Update opening finished inventories * Step 5 Review assumptions especially
Go
 
    Update opening cost of finished goods
Go*
        those for the new 12th month  
          inventories *      
    Update opening inventory of materials
Go*
Help with Roll Forward
 
          or goods for resale *    
    * If applicable to your type of business  
 
 
  Key Pre- and Post- Roll Forward Projections for 12 Months  
 
        Values immediately   Latest values   Changes  
        before latest   since last   ( ) signifies  
        roll forward   roll forward   deterioration  
        $000   $000   $000  
  Peak cash surplus 677.2 559.4 (117.8)  
  Peak cash deficit (210.2) (308.2) (98.0)  
  Net cashflow   750.8   654.2   (96.6)  
  Net cash surplus (deficit):    
      - Opening (110.0) (110.0) n/c   
      - Closing   640.8   544.2   (96.6)