Cashflow statement

The Cashflow statement shows the source and use of liquid assets.

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

Operating Cashflow

Sales

Total Sales from electricity Production in the selected Period (year, quarter or month). These Sales are differentiated between Sales from the Profit & Loss statement and Sales from Open Items.

From Profit & Loss statement	Account receivables resulting from Sales of electricity Production.
From Open Items	Account receivables from the adoption of Sale receivables arising before Transaction.

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Opex

Opex include all costs during a Period (year, quarter or month) which are linked to the electricity Production. These costs are differentiated between Opex from the Profit & Loss statement and Opex from Open Items.

From Profit & Loss statement	Accounts payable resulting from Opex of electricity Production.
From Open Items	Accounts payable resulting from the adoption of Opex payables arising before Transaction.

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Taxes

Cashflows resulting from Tax expenses in the selected Period (year, quarter or month).These expenses are differentiated between Taxes from the Profit & Loss statement and Taxes from Open Items.

From Profit & Loss statement	Tax payables against the finance office.
From Open Items	Tax payables resulting from the adoption of Tax payables arising before Transaction.

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Investing Cashflow

	Capex	Total Capey (Asses Purchase Price and Residual Capex) in the selected Period (year, quarter or month).
+	Transaction Expenditures	Incidental acquisition costs in the selected Period (year, quarter or month) which are directly connected to the Transaction.

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Free Cashflow

Free Cashflow is the sum of all operating and investing Cashflows. It shows all assets which aren't used for operating business or for Capex. Thus these assets are freely available to the company.

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Debt Funding

Individual Debt Tranches

Debt funding in the selected Period (year, quarter or month).

-

Debt Service

Redemption

Redemption payments on Debt Tranches in the selected Period (year, quarter or month).

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Interest

Interest payments on Debt Tranches in the selected Period (year, quarter or month). These payments are differentiated between payments from the Profit & Loss statement and payments from Open Items.

From Profit & Loss statement	Interest payments on Debt Tranches.
From Open Items	Interest payables on Debt Tranches resulting from the adoption of Interest payables arising before Transaction.

±

Reserves

Change

Reserve changes in the selected Period (year, quarter or month).

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Interest

Interest revenues on Reserves in the selected Period (year, quarter or month).These revenues are differentiated between Interest revenues from the Profit & Loss statement and from Open Items

From Profit & Loss statement	Interest revenues from Reserve accounts.
From Open Items	Interest receivables on Reserves resulting from the adoption of Interest receivables arising before Transaction.

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Cashflow to Equity

Cashflow to Equity shows the potential of Equity distribution after all Capex, Debt Payouts and other expenses have been payed.

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Payout

Pure Equity

Change in Equity during the selected Period (year, quarter or month).

Funding	Debt Funding
Distribution	Distributions to Equity investors.

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Shareholder Loan

Change in Shareholder Loans during the selected Period (year, quarter or month).

Funding	Funding resulting from a Shareholder Loan.
Redemption	Redemption Payments on Shareholder Loans due to the Redemtion Mode.
Interest	Interest payments on Shareholder Loans.

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Liquidity Gap Calculation

Funding	Increase of the Liquidity Gap.
Reduction	Reduction of the Liquidity Gap.

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Change in Liquidity

Change in Liquidity shows increases and decreases in liquid assets in the selected Period (year, quarter or month). These changes resulting from the difference between Cashflow to Equity and Payout.

Graphical Representation

The graphical representation shows the following relevant position for the Cashflow statement calculation: Sales, Opex, Taxes, Capex, Transaction Expenditures, Debt Funding, Debt Service, Reserve Accounts, Pure Equity, Shareholder Loans and Liquidity Gap. These positions build the basis for the Free Cashflow, Cashflow to Equity and the Change in Liquidity calculation (compare Tabular Representation).

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