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Process Owner

Corporate Financial Function

D&PS Expert

Marie-Line Ardito

 

 

 

General Description

Working Capital Variation is one of the elements of the Cash section. 
Presentation of the Actuals from Inventories to Working Capital Variation (M€ or K€ according to selection) of the selected period.
  • a detailed table allows the comparison between the Actuals of the selected period versus the Restated of December of the previous year - flux "RS100" (in BFC) - The percentage RSB is available only for YTD. The delta RSB is calculated differently depending the selected period.
Example: 
  • March selected: (March Y-1 following the RSB Dec Y-1) vs Actual March Y
  • Jan to Jun selected: (Average Jan to Jun Y-1 following the RSB Dec Y-1) vs Jan to Jun Y

Target Users

  • Comex
  • Controlling
  • Finance

Authorization & 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
Working Capital Variation Indicators

Phases Details

Actual
Current Year's results
Restated
 
Working Capital Variation Calculation
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 
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. 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. opFree cash flow

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