Procedure: Reclassify the asterisked items "the other inputs for statistics" - User Manual

Description

The management reclassification requires that the source data (Source) be reclassified into the following schemes:

Management Income Statement or Value Added Statement and Contribution Margin
Balance Sheet in Sources and Uses.

From these two reclassification schemes derives the Financial Statement (indirect method) and the entire downstream analysis model (Indices, Score, etc).

At the same time, Leanus develops various schemes for both the Income Statement and the Balance Sheet, such as the Classic Income Statement, the Liquidity Balance Sheet, etc.

If the data source is a complete financial statement in statutory format, the user will not have to do anything to obtain the other diagrams accompanying the analysis at the same time as the management diagrams

In cases where, however, the Source is a proprietary financial statement in other formats loaded for example through the L2, L2.1 procedures, to obtain the analysis model you must:

Reclassify the Source on management schemes
Provide Leanus with the necessary information to allow it to complete other schemes, carry out checks etc.

For this objective, the asterisked reclassification items found at the bottom of the main ones in the "Other inputs for Statistics and Other" block were created. These are items that do not impact the reclassification of management schemes but which allow the analysis model to be completed. Some examples:

For the purposes of reclassification of the Management Income Statement, Personnel Cost must be reclassified as "Fixed Cost", for example for the value "100"; in this way the software will go to position 100 corresponding to the fixed costs in the Management Income Statement scheme. However, it is not able to understand that 100 refers to personnel costs (but only its value) unless the user provides this indication.

To do this, you will have to identify an equal amount from the source (or a set of lines whose total corresponds to the total personnel cost) and reclassify it using the asterisked item * Personnel Cost. In this way in the Classic Income Statement, under the item "Personnel Cost" the value or sum of values reclassified by * Personnel Cost will be displayed

Procedure

Access Leanus and Interest Analysis
Go to Source and Reclassification / Reclassification Source on Management Schemes
Identifies the Source items (not used for reclassification on management schemes) to be used
Reclassify using the asterisked items (the purposes of each item are indicated below)
Update

Practical advice

The reclassification items ALTRI INPUT (BY STATISTICS O OTHER) can be found in the Reclassification drop-down menu after the main reclassification items.
The L2 model indicates the values to be duplicated to complete the analysis model.

Insights

Below is the list of asterisked items and their uses in order of importance

Production value (necessary to complete some information at the bottom of the CE and SP tables and in Home in case of analysis processing from non-standard sources for which the information cannot be automatically collected)

Cost for Services (needed to complete the CE Classico scheme)
Cost for Use of Third Party Assets (needed to complete the CE Classico scheme)
Staff Price (necessary to complete some information at the bottom of the CE and SP tables and in Home in case of analysis processing from non-standard sources for which the information cannot be automatically collected)
Financial charges (necessary to complete some information at the bottom of the CE and SP tables and in Leanus Flash in case of analysis processing from non-standard sources for which the information cannot be automatically collected)
Net income (necessary to complete the balancing checks and provide some information at the bottom of the Home, CE and SP tables in case of processing analyzes from non-standard sources for which the information cannot be automatically collected)
Net assets (necessary to complete the balancing checks and provide some information at the bottom of the Home, CE and SP tables in case of processing analyzes from non-standard sources for which the information cannot be automatically collected)
Total assets (necessary to complete some information at the bottom of the CE and SP tables in case of analysis processing from non-standard sources for which the information cannot be automatically collected)
Total liabilities (necessary to complete some information at the bottom of the CE and SP tables in case of analysis processing from non-standard sources for which the information cannot be automatically collected)
Total Credits Abbreviated (necessary in cases where, in the source, there is no detail of customer credits and other credits)
Total Loans (necessary in cases where, in the source, there is no detail of short and medium / long-term loans but only the total and one of the two sub-items)
of which Loans a MLT (necessary in cases where, in the source, there is no detail of short and medium / long-term loans but only the total and one of the two sub-items)
of which Loans to LV (necessary in cases where, in the source, there is no detail of short and medium / long-term loans but only the total and one of the two sub-items)

In the event that an item is reclassified as Total Loans and another as mentioned in a Short Term Loans, Leanus calculates the Loans a MLT as a difference of the previous two. Similarly, Leanus calculates in Short-term Loans as the difference between Total Loans and Loans to MLT. Leanus also performs further automatic calculations in the event that the reclassifications entered by the user do not produce a result consistent with the data available in the source (eg total items "referred to MLT and BT "higher than the total).

Total debts (necessary in cases where, in the source, there is no detail of short and medium / long-term payables but only the total and one of the two sub-items)
Memorandum Accounts (necessary to complete some information at the bottom of the CE and SP tables in case of analysis processing from non-standard sources for which the information cannot be automatically collected)
Number of employees (necessary to provide some information at the bottom of the Home, CE and SP tables in case of analysis processing from non-standard sources for which the information cannot be automatically collected)
Unit (necessary in the case of importing Business Plans for which in addition to the Revenues you also want to view the number of units and the Average Price)
Average price (necessary in the case of importing Business Plans for which in addition to the Revenues you also want to view the number of units and the Average Price)

NOTE: WELL:
The reclassification operations carried out within the CE, SP, RF and from Balance Sheet Analysis / Reclassification Menu they are synchronized, i.e. they can be performed from one or the other menu indifferently. From the Reclassification menu it is possible to insert items previously not included in the reclassification model (eg Sub-accounts).

To reclassify the Special Voices, access the Menu: Source and Reclassification / Reclassification

How to reclassify 5 financial statements starting from 5 different accounting situations