NFP within Leanus schemes

What types of debts must be included in the calculation of the Net Financial Position (Pfn) of a company? Shareholder loans are they always counted? And i overdue tax debts?

The video indicates the items included in the Pfn in the format reclassified under Sources and Uses of liabilities in the financial statements. It is also shown how to modify the reclassification logics and how this impacts on the calculation of the Pfn.

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