Cash - CAPEX

General Description

CAPEX is one of the elements of the Cash section.

Presentation of the Actuals of CAPEX (M€ or K€ according to selection) of the selected period using :

a pie chart with the total Actual and the % versus the total Amount by Zone
a bar chart that displays the total of Actual on Capex by Operating Segment, GBU, Legal Entities
a detailed table with a breakdown in "Investment", "Var acc payables on assets", "Var leasing debts" by Operating Segment, GBU, Legal Entities.

Target Users

Comex
Controlling
Finance

Authorization & Rights

All the accesses must be validated by:

Corporate Finance - point 1 and 3

GBU Finance Director + copy to Corporate Finance - point 2

1 .Lead FD Role (specific role)

2 .1 GBU / Legal Entities (of the GBU)

3 .Multi GBUs / Legal Entities

Access form

CAPEX Indicators

Phases Details

Actual

Current Year's results

CAPEX Calculation

BFC Flows
F99	CLOSING BALANCE
F99AJ	Adjusted
FA99EX	Exceptional
RS99	Closing RSB
RS80	Foreign exchange Gain/Loss
F20	INCREASE
F23	CAPITALIZED INTERESTS
F53	INTERNALLY GENERATED FIXED ASSETS
F15	VARIATION
RS100	RSB - Dec Tx Current Month
F06	DIVIDENDS PAID
RS50	RECLASSIFICATION
C04	NET BOOK VALUE (NBV)
Annualized [01] = 12 x [01]; [02] = 6 x ([01] + [02]); [03] = 4 x ([M-2] + [M-1] + [M])

Sources

BFC

All except below listed managed by Corporate Finance

Manual Files

BFR – quarterly basis
WACC Corporate – updated by the Corporate Finance
WACC GBUs – updated by the Corporate Finance
Tax Rate – updated by the Corporate Finance
Maintenance rate – updated by the Corporate Finance
Free cash flow – updated by the Corporate Finance. Actual by month, Historical by quarter, budget of the Year and BFR by month :
- Delta working capital others
- Tax cash out
- Provisions cash out
- Others & Disc. opFree cash flow

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Cash - CAPEX

Corporate Financial Function

Marie-Line Ardito

CAPEX is one of the elements of the Cash section.

Presentation of the Actuals of CAPEX (M€ or K€ according to selection) of the selected period using :

a pie chart with the total Actual and the % versus the total Amount by Zone

a bar chart that displays the total of Actual on Capex by Operating Segment, GBU, Legal Entities

a detailed table with a breakdown in "Investment", "Var acc payables on assets", "Var leasing debts" by Operating Segment, GBU, Legal Entities.

Comex

Controlling

Finance

All the accesses must be validated by:

Corporate Finance - point 1 and 3

GBU Finance Director + copy to Corporate Finance - point 2

1 .Lead FD Role (specific role)

2 .1 GBU / Legal Entities (of the GBU)

3 .Multi GBUs / Legal Entities

Access form

Actual

Current Year's results

F99

CLOSING BALANCE

F99AJ

Adjusted

FA99EX

Exceptional

RS99

Closing RSB

RS80

Foreign exchange Gain/Loss

F20

INCREASE

F23

CAPITALIZED INTERESTS

F53

INTERNALLY GENERATED FIXED ASSETS

F15

VARIATION

RS100

RSB - Dec Tx Current Month

F06

DIVIDENDS PAID

RS50

RECLASSIFICATION

C04

NET BOOK VALUE (NBV)

Annualized

[01] = 12 x [01];

[02] = 6 x ([01] + [02]);

[03] = 4 x ([M-2] + [M-1] + [M])

BFC

All except below listed managed by Corporate Finance

Manual Files

BFR – quarterly basis

WACC Corporate – updated by the Corporate Finance

WACC GBUs – updated by the Corporate Finance

Tax Rate – updated by the Corporate Finance

Maintenance rate – updated by the Corporate Finance

Free cash flow – updated by the Corporate Finance. Actual by month, Historical by quarter, budget of the Year and BFR by month :

Delta working capital others

Tax cash out

Provisions cash out

Others & Disc. opFree cash flow