12 Months           2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2006 05-06
to end Jan           Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Year
MONTHLY ASSUMPTIONS No. 6 - FUNDING, INTEREST RATES & RELATED ITEMS Help with Entering Assumptions
 
Interest  
Interest rates (% pa):                         Avg/Tot
 -Cash at bank ->> 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0 4.0
 -Short-term loans/Line of credit ->> 13.5 13.5 13.5 13.5 13.5 13.5 13.5 13.5 13.5 13.5 13.5 13.5 13.5
 -Longterm debt/notes ->> 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5
Int payable on 'other loans' ($000) ->>    
                          Total
Debt & Loans     Enter all increases and repayments as positive values          
Increases in longterm debt/notes ($000) ->>     50.0   250.0 250.0   550.0
Longterm debt/note repayments ($000) ->> 25.0   25.0   25.0   25.0   100.0
                          Total
Increases in 'other loans' ($000) ->>   125.0   125.0
'Other loan' repayments ($000) ->>   25.0   25.0
                           
Leases  
Leases from prior years ($000):     Set cells below to zero if no finance leases outstanding         Total
 -Interest expense ->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0   45.0
 -Repayments ->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0   90.0
                           
Allocation of Debt Opening Opening values entered via opening balance sheet  
Total longterm debt/notes ($000) 200.0 175.0 175.0 225.0 200.0 200.0 200.0 175.0 175.0 425.0 650.0 650.0 650.0  
Total 'other loans' ($000) 50.0 50.0 50.0 50.0 50.0 50.0 175.0 175.0 175.0 175.0 150.0 150.0 150.0  
Total leases ($000) 90.0 80.0 70.0 60.0 183.0 165.0 155.0 143.0 125.0 115.0 113.0 105.0 105.0  
Proportions payable within one year: Opening     On first use, set cells below to zero and revise later          
 -Longterm debt/notes (as % total) ->> 50.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0 25.0  
 -'Other loans' (as % total) ->> 50.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0 20.0  
 -Leases (as % total) ->> 100.0 30.0 30.0 30.0 30.0 30.0 30.0 30.0 30.0 30.0 30.0 30.0 30.0  
                           
Various Items                         Total
Miscellaneous income ($000) ->> 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 10.0 120.0
                          Total
Operating lease payments ($000)  ->> 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 5.5 66.0
                          Total
Intangible asset amortization ($000) ->> 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 5.0 60.0
      On first use, set cells below to zero and revise later         Total
Changes (+/-) in accrued expenses ($000) ->>   (20.0)   (20.0)
Changes (+/-) in prepaid expenses ($000) ->> (10.0)   (10.0)
                           
Approximate % of total payroll costs relating to      On first use, set cells below in range 20-40% and revise later        
  taxes & benefits for all staff (%)  ->> 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0 40.0  
                           
Stocks & Shares                          
Proceeds of new stock issues ($000) ->>   25.0   300.0   325.0
No. of new shares issued (000s) ->>   15.0   100.0   115.0
No of shares issued & fully-paid                          
    at opening balance sheet date (000s) ->> 500.0 <<-  
   
Tax & Dividends  
Effective federal/state tax rate for year (%)  ->> 7.0 <<-  
     X = 0 to 4                          
Dividends for current year ($000) 4 <<->>      
    * Set row to zeros for Ltd Co ->>    
    * Set row to zeros for Ltd Co ->>    
                                     
Supplementary Data & Calculations: