The variability of the PFN and its dependence on the reclassification used

Tax debts must be considered in the calculation of the Net Financial Position? And those towards members? And those to other lenders?

It is now known as the Pfn, compared to EBITDA, has become a key element of assessment by the Banks, however, the calculation approach used is often mechanistic and superficial. The classification of a budget item as “financial debt” it should instead be the daughter of a broader reasoning that favors substance over form. Only in this way can the analysis be defined as realistic and will be useful for the purposes of a correct financial evaluation of the company.

In the video we address the topic with the help of real cases of calculation of Pfn from the statutory budget.

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