Submenu: OIC Cash Flow Statement - User Manual

OIC Cash Flow Statement

The cash flow statement is a document of the financial statements that has become mandatory for certain types of companies as a result of the provisions of Legislative Decree 139/2015, subsequently implemented by the national accounting standards by OIC 10.

The cash flow statement is a mandatory document only for companies whose parameters require the preparation of the ordinary financial statements and which for two consecutive years exceed two of the following three parameters:

total balance sheet assets € 4.400.000;
total revenues € 8.800.000;
average employees 50.

The preparation of the ordinary financial statements is mandatory, in any case, for companies that have issued securities traded on regulated markets.

OIC Financial Statement in Leanus. What to know?

Leanus allows you to:

view the OIC Financial Statement filed by the company (if available) from the “Source and Reclassification” menu
prepare the OIC Financial Report – Indirect Method on historical data for any company (provided that two successive years are available)
process the OIC Financial Statement – Direct Method by manually entering the missing information
process the Comparison (benchmarking) of the OIC RFs of two or more companies
prepare the OIC Financial Report on the data of the Business Plan

What must be done to prepare the OIC Financial Report on historical data?

The OIC Financial Report is drawn up on the basis of the reclassified civil law scheme (menu Balance Sheet Analysis, Benchmark, Business Plan)
When the civil reclassification scheme is complete for at least two consecutive periods, the OIC Financial Report is automatically processed

What do I need to do to prepare the OIC Financial Report on the Benchmark and Business Plan data?

For the Benchmark it is sufficient to choose the companies with which to compare ("Manage Relationships" from the Competitive Positioning menu)

For the Business Plan, it is sufficient to elaborate the Business Plan hypotheses. You will automatically obtain the Standardized Civil Scheme and therefore the OIC Financial Report

What should I do to elaborate the statutory scheme in cases where my analysis is based on a source not "known" to Leanus (eg Model L2)?

To obtain the OIC Financial Statement it is necessary to reclassify the source in the Civil Law scheme (Source and Reclassification menu)

To obtain the OIC Financial Statement when processing an analysis with an XML file from AGO Zucchetti or with the L1 Leanus model, is it necessary first to reclassify the source in the statutory scheme?

NO. AGO XML reports are automatically reclassified both on the management schemes and on the standardized civil law scheme. Therefore, upon loading, the Financial Statement is immediately available.

What does the orange colored cell mean?

In Leanus, cells colored in orange indicate that the cell value is different than expected. In the specific case it indicates a difference between the value calculated by Leanus (based on the standards) and the value present in the prospectus filed by the company.

What should I do to change the result obtained automatically?

It is possible to intervene using the “corrections” or, given that the OIC Financial Report depends on the civil law scheme, make any changes to the civil law scheme.