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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

Overview of GBU's Financial situation with
quick reference
an highligh on Net Sales, Contribution Margin, Fixed Costs, Underlying Ebitda, CAPEX, Working Capital, Simplified Cash Flow.
It provides the previous month's result comparing with BFR
and the month before (M-2). There is a table below containing the various elements example contribution margin - product market, fixed costs, non variable costs. It compares the amount for last 3 months against reporting month's budget, providing as well YTD Actual/Budget/Delta, QTD Actual/Budget/Delta by selected quarter.
BFC Flows
F99
CLOSING BALANCE
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
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 the year and BFR by month
    • Delta working capital others
    • Tax cash out
    • Provisions cash out
    • Others & Disc. op
    • Free cash flow
SurcesHome
BFC
  • Overview
Manual Files
 
 

 

 

 

 

or Budget or Restated (see Comparaison rule)
The detailed tables contain various elements from the Net Sales to the Underlying EBITDA and from the Underlying EBITDA to the Simplified Cash Flow :
  • FY Y-1 RSB or Historical
  • Actual Month-2
  • Actual Month-1
  • Actual Month
  • Month Budget
  • QTD Actual Quarter
  • QTD Budget Quarter
  • Delta Actual-Budget QTD
  • % Delta Actual-Budget QTD
  • Actual YTD
  • Budget YTD
  • Delta Actual- Budget YTD
  • % Delta Actual- Budget YTD
Info
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titleTarget Users
  • Finance
    Comex
  • Controlling
  • Finance
Info
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titleAuthorization & Rights
All the accesses must be validated by:
Corporate Finance - point 1
in Authorisations' rights
and 3
GBU Finance Director + copy to Corporate Finance - point 2
and 3 in Authorisations' rights
Authorisations' rights:
1 .Lead FD Role (
Requester's selection on
specific role)
2 .1 GBU / Legal Entities
regardless of GBUs)
  • Selected GBU (Requester's designated GBU regardless of Legal Entities)
  • Both (Requester's selections on access to specific Legal Entities and GBUs)
    • (of the GBU)
    3 .Multi GBUs / Legal Entities
    Access form
    Key Figure Example
    Image Modified
    • Total of actual "Net Sales" (Key figures) in M€ for the Month or Quarter (according to actual month)
    • Total of Budget, BFR, or restated in M€ (according to actual month) - See description of Comparison Rule)
    • Delta (in percentage) between the actual and its comparison.
      
    Comparison Rule

    Image Modified

    Note
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    titlePhases Details
    Actual
    Current Year's results
    Restated
    Previous Year's (Y-1) results based on Current Year's structure and rate
    Historical
    Previous Year's (Y-1) Official results published
    Budget
    Official forecast for Current Year defined in October Previous Year (Y-1)
    BFR
    4 re-forecast for Current Year : BFR03/BFR06/BFR09/BFR12 = (Official forecast for Current Year defined in October Previous Year - Total Actual Q1+Q2+Q3)
    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