Financial statement OIC
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.
Financial statement OIC in Leanus. What is there to know?
Leanus allows you to:
- view the Cash Flow Statement OIC filed by the company (if available) from the "Source and Reclassification" Menu
- prepare the Cash Flow Statement OIC - Indirect method on historical data for any company (as long as two successive annuities are available)
- prepare the Cash Flow Statement OIC - Direct method by manually entering the missing information
- process the Comparison (benchmarking) of the RF OIC of two or more companies
- prepare the Cash Flow Statement OIC on the data of Business Plan
What needs to be done to prepare the Cash Flow Statement OIC on historical data?
The Cash Flow Statement OIC it is elaborated on the basis of the reclassified statutory scheme (Balance Sheet Analysis, Benchmark, Business Plan menu)
When the statutory reclassification scheme is complete for at least two consecutive periods, the Cash Flow Statement OIC it is processed automatically
What should I do to prepare the Cash Flow Statement OIC on the data of the Benchmark and Business Plan?
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 assumptions of the Business Plan. Automatically you will get the normalized statutory scheme and then the cash flow statement OIC
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 Cash Flow Statement OIC it is necessary to reclassify the source in the Civilistic scheme (Source and Reclassification menu)
To obtain the Cash Flow Statement OIC when processing an analysis with a file XML di AGO Zucchetti or with the L1 Leanus model, is it necessary first to reclassify the source in the statutory scheme?
NO. The elevations XML di AGO they are automatically reclassified both on the management schemes and on the normalized statutory scheme. Therefore, upon loading, the Cash Flow 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 "adjustments" or, given that the Cash Flow Statement OIC depends on the statutory scheme, make any changes to the statutory scheme.
It is possible to process the Cash Flow Statement OIC also on interim data?