Corporate Financial Function
Marie-Line Ardito

General Description

Overview of GBU's Financial situation with an highlight on Net Sales, Underlying EBITDA, Net Income, CAPEX, Free Cash Flow and Simplified Cash Flow.
It provides the previous month's result comparing with BFR or Budget or Restated (see Comparaison rule)
  • Comex
  • Controlling
  • Finance
All the accesses must be validated by:
Corporate Finance
Access form
Key Figure Examples
  • 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.

  • Total of actual & historical (Y-1) on Net Sales in M€ per operating segment and according to actual month on quarter (in left) by Operating Segment.
  • Total of actual & historical (Y-1) on Underlying EBITDA in M€ per operating segment and according to actual month or quarter (in right) by Operating Segment.
Comparaison rule

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
  • WACC Corporate
  • WACC GBUs
  • Tax Rate
  • Maintenance Rate
  • Free Cash Flow
Manual Files Update
  • Monthly :
    • 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