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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

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])
Sources
Scope
 
BFC
Data
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.
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
    • :
    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
    Manual Files Update
    Monthly
    Actual
    • Maintenance Rate
    • Free Cash Flow
        • 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