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Info
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titleProcess Owner
Corporate Financial Function
Info
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titleD&PS Expert
Marie-Line Ardito
Presents the Industrial Working Capitals by Group of Activities, Operating Segment and Zone of the selected GBU.
It allows comparison of quarter results or previous month's result with Historical, Budget, BFR and Budget Y+1.

General Description

Industrial Working Capital is one of the elements of the Balance Sheet section.
Presentation of the detailed Industrial Working Capitals (in M€ or K€) of the selected period using :
  • a bar chart that displays the total of actual on industrial working capital. The click on one bar allows to drill down of one level:
    • Operation Segment
    • Group of GBU
    • GBU
    • Group of Activity
    • Sub Activities
  • a bar chart that displays the total of actual on industrial working capital. The click on one bar allows to drill down of one level:
      • Zone
      • Legal Entities 
  • a detailed table that allows the comparison of the selected period's results versus Historical and/or Budget or Budget Y+1 (when available) and/or BFR.
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
Industrial Working Capital Indicators
Note
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titlePhases Details
Actual
Current Year's results
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)

Industrial Working Capital Calculation
Image Added
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
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.
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
  • 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
Balance Sheet Industrial Working Capital Indicators
Image Removed
Sources 
BFC
All except below listed managed by Corporate Finance
Manual Files
  • BFR
  • WACC Corporate
  • WACC GBUs
  • Tax Rate
  • Maintenance Rate
  • Free Cash Flow
Manual Files Update
Monthly
  • :
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
      • Delta working capital others
    Actual
      • Tax cash out
    Actual
      • Provisions cash out
    Actual
      • Others & Disc.
    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
    • Refresh Frequency
    4th to 25th of each month with below listed different validations by Corporate Finance
    Image Removed
      • opFree cash flow