Balance Sheet

The Balance Sheet contrasts assets (activa) with liabilities (passiva).

Presentation Possibilities

Graph	Data is shown as graph
Table	Data is shown as table (unit: in 1'000 or 1)

Time Period

Year	Data is shown on yearly basis.
Quarter	Data is shown on quarterly basis (3 months).
Month	Data is shown on monthly basis.

Tabular Representation

Activa

Activa shows the use of all assets.

Liquidity

Liquid assets (Cash balance, Bank- and post balances and immediately salable assets) which can be instantly converted to cash.

Accruals Receivable

Receivables:

From Profit & Loss statement

Sales	Receivables resulting from Sales of electricity Production.
Deferred Taxes	Active deferred Taxes are receivables against the finance office.
Interest Receivables	Interest receivables resulting from Reserve accounts.

From Open Items

Sales	Receivables resulting from the adoption of receivables arising before Transaction.
Interest	Interest receivables resulting from the adoption of receivables arising before Transaction.

Pre Payments

Pre Payments resulting from Opex.

Reserve Accounts

Reserves for a specific purpose, for example Provision for decommissioning or Debt Service Reserves.

Transaction Expenditures

Incidental acquisition costs which are directly connected to the Transaction.

Asset Book Value

Investment value of all Production Units. Not included are Transaction Expenditures, Reserve Accounts and net current assets (Methods of Payment).

Individual Capex entities

List of all Capex entities (included and not included in Asset Purchase Price).

Passiva

Passiva shows the source of all liabilities.

Liquidity Gap

Liquidity Gaps result when internal financed expenditures, for example Opex, can't be covered by current Cashflows.

Accruals Payable

Payables:

From Profit & Loss statement

Tax	Passive deferred taxes are payables against the finance office.
Interest	Not yet payed but already booked Interests in the Profit & Loss statement.

From Open Items

Opex	Opex payables resulting from the adoption of payables arising before Transaction.
Tax	Tax payables resulting from the adoption of payables arising before Transaction.
Interest	Interest payables resulting from the adoption of payables arising before Transaction.

Provisions

Provisions resulting from Opex

Debt

Assets (longterm Loan, Construction Loan) which aren't provided by the company or their owners.

Individual Debt Tranches

List of all Debt Tranches.

Shareholder Loan

Terminable granted Shareholder Loans from the owner.

Equity

Unlimited assets granted by the shareholders.

Pure Equity	Amount of Pure Equity.
Accumulated Profits	Accumulated Profits over the whole Project Lifetime.
Accumulated Distributions	Accumulated Distributions over the whole Project Lifetime.

Graphical Representation

The graphical representation shows all assets including Liquidity, Accruals Receivables, Pre Payments, Reserve Accounts, Transaction Expenditures and Asset Book Value as value greater than zero and all liabilities including Liquidity Gap, Accruals Payable, Provisions, Debt, Shareholder Loans and Equity as value smaller than zero.

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