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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

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 ([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
    • (EVA) for Y-1.
    •  Detailed table from Underlying EBITDA to EVA is available by GBU and by Operating Segment.
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
CFROI Indicators

Image Modified

Annualized:
[01] = 12 * [01];
[02] = 6 * ([01] + [02])
[M] = 4 * ([M-2] + [M-1] + [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 ([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