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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

Cash Flow Return On Capital Invested is a simple indicator to measure capital profitability :
Recurrent Cash Flow vs Capital Invested
    • Weighted Average Cost of Capital (Economic Value Added)
In CFROI section, it displays the percentage of WACC
    • for the group and for the GBU based on full year Y-1
and historical
    • Historical of percentage of CFROI and total of WACC
.
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
      • (EVA) for Y-1.
      •  Detailed table from Underlying EBITDA to EVA is available by GBU and by Operating Segment.
    Info
    iconfalse
    titleTarget Users
    • Comex
    • Controlling
    • Finance
    Info
    iconfalse
    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
    CFROI Indicators

    Image Added

    Annualized:
    [01] = 12 * [01];
    [02] = 6 * ([01] + [02])
    ;
    [
    03
    M] = 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
    Info
    iconfalse
    titleTarget Users
    • Comex
    • Controlling
    • Finance
    Info
    iconfalse
    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:
    1. Lead FD Role (Requester's selection on Legal Entities regardless of GBUs)
    2. Selected GBU (Requester's designated GBU regardless of Legal Entities)
    3. Both (Requester's selections on access to specific Legal Entities and GBUs)
    Access form

     

    Image RemovedAnnualized:
    [01] = 12 * [01];
     [02] = 6 *  M *
    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
    CFROI Indicators
    • ([01] + [02])
    • ;
    • [
    • 03] = 4
    • x ([M-2] + [M-1] + [M])
    Quarterly
  • BFR
    • Historical
  • Monthly
    • Actual Delta working capital others
    • Actual Tax cash out
    • Actual Provisions cash out
    • Actual Others & Disc. op
    • Actual Free cash flow
    • Historical Historical Historical op
  • Historical Free cash flow
  • Yearly
    • Budget
    • 4th to 25th of each month with below listed different validations by Corporate Finance
    Image Removed
    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
    • Free Cash Flow
    Manual Files Update
    • 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.
      Refresh Frequency
        • opFree cash flow