BACH ______ / YEAR
Appendix 1: Decision Sheet
1 / Sales1.1 / Unit selling price (in CU)
1.2 / Quantities you intend to sell
2 / Production
2.1 / Investment (number of acquired new assembly lines)
2.2 / Number of operational assembly lines: existing lines at the end of the previous period minus fully depreciated lines at the end of the previous period plus newly acquired lines = number of productive lines available this period
2.3 / Production you will launch (quantity of hairdryers)
2.4 / Outside purchases of motors and parts (quantity)
2.5 / Consumption of motors and parts (quantity) (hopefully equal to quantity in 2.3)
3 / Personnel
3.1 / New hires (number of persons)
3.2 / Personnel dismissed (number of persons)
3.3 / Annual total remuneration (excluding employers’ social security charges) - in CU per assembly worker [remember to include any salary increase, if applicable]
4 / External expenses (in 000 CU)
4.1 / Budget for advertising, marketing and promotion
4.2 / Auditing fees (of the past year)
5 / Dividends and others (in 000 CU)
5.1 / Dividends distributed
5.2 / Profit not distributed (and transferred to retained earnings)
5.3 / Increase of capital in cash (on the basis of approval by shareholders)
5.4 / Increase of capital by incorporation of retained earnings (on the basis of approval by shareholders)
5.5 / New debt received (according to agreements made)
5.6 / Interest expense on bank overdraft (of the past year)
FIRM: BACH ______/ Appendix 2: Summary Financial Statements (Income statement by nature) / YEAR
CASH FLOW BUDGET/STATEMENT (in 000 CU) / INCOME STATEMENT (in 000 of CU)
Opening balance (1) / Operating expenses / Operating revenues
Cash flows from operating activities
Cash received from sales: 85% of sales revenue ...... / ...... / Purchases of motors and parts / . . . . . / Sales / . . . . .
Cash received from accounts receivable (see preceding balance sheet) / ...... / Change in inventory of raw materials (B-E) / . . . . . / Change in inventory of finished products (E-B)
(Where E = ending and B = beginning) / . . . . .
External expense / . . . . .
Cash paid for purchases: 90% of annual purchases ...... / ...... / Taxes (other than income tax) / . . . . .
Cash paid for accounts payable (see preceding balance sheet) / ...... / Personnel expense / . . . . .
Income tax payable ...... / ...... / Depreciation expense for the period / . . . . .
Taxes (other than income tax) ...... / ......
Personnel expenses ...... / ...... / Financial expense / . . . . .
Rent expense ...... / ...... / Financial income / . . . . .
Advertising and commercial expenses ...... / ...... / Exceptional expense / . . . . . / Exceptional income / . . . . .
Auditing fees ...... / ......
Financial expenses ...... / ...... / Sub total / . . . . . / Sub total / . . . . .
Income tax / . . . . .
Net cash flows from operating activities (2)
Net income / Net loss
Cash flows from investing activities / Total / Total
Acquisition of assembly lines ...... / ......
BALANCE SHEET (in 000 of CU)
Net cash flows used in investing activities (3) / Beg / + / - / End / Beg / - / + / End
Fixed assets / Shareholders’ equity
Cash flows from financing activities / Manufacturing equip. (net) / . . . . . / . . . . . / . . . . . / . . . . . / Capital / . . . . / . . . . / . . . . / . . . .
Increase in capital ...... / ...... / Accumulated retained earnings / . . . . / . . . . / . . . . / . . . .
New debt ...... / ......
Repayment of debt ...... / ...... / Current assets / Net income/loss / . . . . / . . . . / . . . . / . . . .
Dividends paid ...... / ...... / Inventories / Subtotal / . . . . / . . . . / . . . . / . . . .
• Motors and parts / . . . . . / . . . . . / . . . . . / . . . . .
• Finished products / . . . . . / . . . . . / . . . . . / . . . . . / Liabilities
Net cash flows used in financing activities (4) / Accounts receivable (15% of sales revenue) / . . . . . / . . . . . / . . . . . / . . . . . / Debt 8% X4 (due end of X8) / . . . . / . . . . / . . . . / . . . .
Bank overdraft / . . . . / . . . . / . . . . / . . . .
Net increase (decrease) in cash (5)=(2)+(3)+(4) / Cash at bank / . . . . . / . . . . . / . . . . . / . . . . . / Accounts payable (10% of purchases) / . . . . / . . . . / . . . . / . . . .
Income tax payable / . . . . / . . . . / . . . . / . . . .
Ending balance (6)=(1)+(5) / Total / Total