What is meant by standard reclassification?
The standard reclassification is the pre-set reclassification of the Leanus management schemes of the Income Statement and Balance Sheet (Sources-Employment). All the data sources managed automatically allow to obtain this reclassification. The user can at any time modify partially or totally this reclassification model, save alternative reclassification models or recall previously saved reclassification models.
What are the criteria for standard reclassification?
the standard reclassification model is inspired by the principle of prudence. The Income Statement provides that among the Revenues only the Revenues from the core business are reclassified (item A1 of the statutory financial statements); The Balance Sheet provides that only the Payables to Banks are reclassified among the Financial Payables.
Is it possible to view the entire pre-set reclassification model?
Yes. It is sufficient to access any analysis and proceed in one of the following ways
Source and Reclassification / Source Reclassification Menu on Management Schemes
Source and Reclassification Menu / Detailed Leanus Schemes
Balance Sheet Analysis / Income Statement / Numerical Analysis / Click on Detailed Diagrams
Balance Sheet Analysis / Balance Sheet / Numerical Analysis / Click on Detailed Diagrams
Balance Sheet Analysis / Income Statement / Numerical Analysis Menu / Click on any Label (eg Revenues) to view the list of reclassified source data whose algebraic sum determines the balance.
How can I change the preset reclassification?
In AREA CONFIDENTIAL (if required by the profile) simply select one of the options indicated in the previous point and use the drop-down menus. After selecting the desired option, click on “Update” to confirm.
Do the changes you make also affect other analyzes?
Any changes to the standard reclassification affect the analysis on which these changes were made.
Is it possible to save / recall alternative reclassification models?
YES. Alternative reclassification models can be saved and used for any other analysis.
After making changes to the reclassification model, is it possible to recall the preset reclassification model?
YES. Just click on "Reset Reclassification" placed inside the balancing control box or in the "save / recall reclassification" box
Do the changes to the reclassification scheme affect the calculation of indices and other processing?
YES. The entire analysis model (with the exception of the calculations based on the statutory scheme such as Crisis indicators, band MCC, Financial statement OIC ) depend on the reclassification model adopted. The update takes place in real time after clicking on “Update”.
What is the benefit of using the preset reclassification model?
The management analysis (almost) always requires a reclassification intervention aimed at the best representation of the actual company situation through the available accounting data. It follows that it is not possible to hypothesize a single model valid for all the different cases. The preset reclassification model, compared to other possible solutions, has the following advantages
Uniform the results of any searches carried out through filters on the budget analysis DB
The user, regardless of the analysis in question, is fully aware of the reclassification model in use
The user can create his own library of alternative reclassification models to be recalled to evaluate companies in different sectors
The company that is in economic, equity and financial equilibrium on the basis of the pre-set reclassification model, is likely to be so also with alternative models.
It is possible to modify the pre-set reclassification model so that for any company also in AREA PUBLISH is an alternative model automatically available?
YES. In Corporate configurations.