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Info
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titleProcess Owner
François Carette
 Performance & Capex Reporting Manager - GEC
Corporate Financial Function
Info
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titleD&PS Expert
Marie-Line Ardito

General Description

In
Free Cash Flow
page, it presents the different indicators
is one of the elements of the Cash section.
Presentation of the Actuals (M€ or K€ according to selection)  with following breakdown of period:
  • Column 1: M-2
  • Column 2: M-1
  • Current Month
  • Last quarter finished Historical
  • Last quarter finished Actual
  • Full Year Historical
  • Full Year Actual
  • Full Year Budget
  • Full Year BFR June
  • Full Year BFR September
  • Full Year BFR December December
    The Free Cash Flow table is available with a Corporate view, otherwise the table details elements until Simplified Cash Flow.
Info
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titleTarget Users
  • Comex
  • Controlling
  • Finance
Info
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titleAuthorization & 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
Free Cash Flow Indicators
Note
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titlePhases Details
Actual
Current Year's results
Free Cash Flow Calculation
Idem Simplified cash flowImage Added+ manual source for :
  • Delta working capital others
  • Tax cash out
  • Provisions cash out
  • Others
  • Free cash flow
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])
Scope
BFC Data
Except
BFR: manual files - quarterly basis
WACC Corporate: manual file - updated by Corporate Finance
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.
WACC GBUs: manual file - updated by Corporate Finance
Tax Rate: manual file - updated by Corporate Finance
Maintenance Rate: manual file - updated by Corporate Finance
Free Cash Flow: manual file - updated by Corporate Finance. 
  • Actual by month, Historical by quarter,
Budget by
  • budget of the
year
  • Year and BFR by month
  • Delta working capital others
  • Tax cash out
  • Provisions cash out
  • Others & Disc. op
  • Free cash flow
Info
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titleTarget Users
  • Comex
  • Controlling
  • Finance
Info
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titleAuthorization & Rights
All the accesses must be validated by:
Corporate Finance - point 1 in Authorisations' rights
GBU Finance Director + copy to Corporate Finance - point 2 and 3 in Authorisations' rights
Authorisations' rights
Both (Requester's selections on access to specific Legal Entities and GBUs)
  • :
  • Lead FD Role (Requester's selection on Legal Entities regardless of GBUs)
  • Selected GBU (Requester's designated GBU regardless of Legal Entities)
    • Cash Free Cash Flow Indicators
    Idem Simplified cash flow + manual source for:
      Access form
      Monthly
    • Actual Delta working capital others
    • Actual Tax cash out
    • Actual Provisions cash out
      • Actual Others op
    • Actual Free cash flow
    • Quarterly
      • BFR
      • Historical Delta working capital others
      • Historical Tax cash out
      • Historical Provisions cash out
      • Historical Others & Disc. op
      • Historical Free cash flow
    • Yearly
      • Budget
      • 4th to 25th of each month with below listed different validations by Corporate Finance
      Image Removed
      Manual Files Update
        • Delta working capital others
        • Tax cash out
        • Provisions cash out
        • Others
    • Free cash flow
      • Sources 
      BFC
      All except below listed managed by Corporate Finance
      Manual Files
      • BFR
      • WACC Corporate
      • WACC GBUs
      • Tax Rate
      • Maintenance Rate
      • Free Cash Flow
        • & Disc.
      Refresh Frequency
        • opFree cash flow