Corporate Financial Function
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
    • WACC (EVA) for the group and for the GBU based on full year Y-1
    • Historical of percentage of CFROI and total of WACC (EVA) for Y-1.
    •  Detailed table from Underlying EBITDA to EVA is available by GBU and by Operating Segment.
  • Comex
  • Controlling
  • Finance
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
Annualized:
[01] = 12 * [01];
[02] = 6 * ([01] + [02])
[M] = 4 * ([M-2] + [M-1] + [M])
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