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36 Months         Opening 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2005 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2006 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007 2007   36 Mth  
to end Dec 2007         Values Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec Jan Feb Mar  Apr May Jun Jul Aug Sep Oct Nov Dec   Total  
MONTHLY ASSUMPTIONS No. 7 - OPENING BALANCE SHEET ITEMS, RECEIVABLES & PAYABLES
Help with Entering Assumptions
   
     
Phasing out of opening          Opening values entered via opening balance sheet    
   balance sheet items*           *36 month total for each item must equal opening value in first column, otherwise ERR is indicated in Column B - Press F9 to check                                                                           Total  
Accounts receivable  ($000) ->> 285.0 135.0 100.0 50.0   285.0  
Accounts payable ($000) ->> 210.0 95.0 75.0 40.0   210.0  
Capital expend. creditors ($000) ->> 45.0   45.0   45.0  
Payroll taxes/benefits payable ($000) ->> 25.0 25.0   25.0  
Taxes due ($000) ->>        
Dividends due ($000) ->>                                                                                      
     
Collection patterns for payables       Months of credit given/taken:   Total*    
  & receivables over 3 years*         Under 1 1-2 2-3 3-4 4-5 5-6 %    
Accounts payable for material/packaging & goods (% distribution *):                  
 - Group1 ->> 20.0 50.0 15.0 10.0 5.0   100.0    
 - Group2 ->> 20.0 50.0 15.0 10.0 5.0   100.0 To fine tune the receivable/payable levels which are automatically calculated by these credit     
 - Group3 ->> 20.0 50.0 15.0 10.0 5.0   100.0 assumptions, you can enter monetary values in the two rows for "Adjustments (+/-)     
 - Group4 ->> 20.0 50.0 15.0 10.0 5.0   100.0 to receivable levels" and "Adjustments (+/-) to payable levels" within the worksheet M_F.     
 - Group5 ->> 20.0 50.0 15.0 10.0 5.0   100.0 These adjustments will automatically modify relevant cash flows in worksheet M_CF     
 - Group6 ->> 20.0 50.0 15.0 10.0 5.0   100.0 and balances in M_BS.    
Accounts receivable (% distribution *):                  
 - Group1 ->> 15.0 65.0 10.0 5.0 5.0   100.0    
 - Group2 ->> 15.0 65.0 10.0 5.0 5.0   100.0    
 - Group3 ->> 15.0 65.0 10.0 5.0 5.0   100.0    
 - Group4 ->> 15.0 65.0 10.0 5.0 5.0   100.0    
 - Group5 ->> 15.0 65.0 10.0 5.0 5.0   100.0    
 - Group6 ->> 15.0 65.0 10.0 5.0 5.0   100.0    
      *Total for each row must equal 100%, otherwise an ERROR is indicated - Press F9 to check 100.0                                                                  
Supplementary Data & Calculations: