IMPORTANT NOTE: BPM does not provide any warranties or guarantees relating to the correctness of the formulas or outputs

contained in this model.

Best Practice Modelling

Forecast Business Planning Model 6.0 (Basic)
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Primary Developer: BPM Cover Notes - This is a simple example of a best practice forecast business planning model. - The purpose of this model is to provide an example of a forecast business planning model developed using bpmToolbox in accordance with the Best Practice Spreadsheet Modelling Standards. - To navigate or view the content of this model, click on the 'Go to Table of Contents' hyperlink above. - Subscribe to the Best Practice Modelling Network to be notified of new best practice example models. - For more information see: Model Notes

Table of Contents
Forecast Business Planning Model 6.0 (Basic)
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Section & Sheet Titles 1. Overview

1.1. Notes
a. Model Notes

Page 4
5
6

1.2. Keys
a. Keys - Formats & Styles Key - Sheet Naming Key - Range Naming Key

7
8 -

2. Assumptions
2.1. Time Series Assumptions
a. Time Series Assumptions

11
12
13

2.2. Forecast Assumptions

a. Assumptions - Operational - Assumptions - Working Capital - Assumptions - Assets - Assumptions - Capital - Assumptions - Taxation - Assumptions - Other Balance Sheet Items - Assumptions

14
15 -

Table of Contents
Forecast Business Planning Model 6.0 (Basic)
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Section & Sheet Titles 3. Outputs

3.1. Forecast Outputs
a. Outputs - Operational - Outputs - Working Capital - Outputs - Assets - Outputs - Capital - Outputs - Taxation - Output Summary - Other Balance Sheet Items - Outputs

Page 20
21
22 -

3.2. Financial Statements

a. Income Statement b. Balance Sheet c. Cash Flow Statement - Direct Cash Flow Statement - Indirect Cash Flow Statement - Capital Providers - Cash Flow Reconciliation

30
31 32 34 -

3.3. Dashboard Outputs

a. Business Planning Summary

37
38

4. Appendices
4.1. Checks
a. Checks - Error Checks - Sensitivity Checks - Alert Checks

39
40
41 -

4.2. Lookup Tables

a. Time Series Lookup Tables b. Capital - Lookup Tables c. Dashboards - Lookup Tables

44
45 48 49 49

Total Pages:

Overview
Section 1.
Forecast Business Planning Model 6.0 (Basic)
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Section Cover Notes Contains notes explaining the purpose and use of this model and where more help can be obtained. Contains diagrams summarising designated components of the model. Also contains keys explaining the Formats & Styles, Sheet Naming & Range Naming principles used in this model.

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Notes
Sub-Section 1.1.
Forecast Business Planning Model 6.0 (Basic)
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Sub-Section Cover Notes Contains general notes about the purpose and use of this model. Also contains contact details for BPM.

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Model Notes
Forecast Business Planning Model 6.0 (Basic)
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x h O Area:
General

Notes
This model has been designed to provide an example of how bpmToolbox 6.0 can be used within Microsoft Excel to efficiently build a basic forecast business planning model in strict accordance with the Best Practice Spreadsheet Modelling Standards & Conventions. This model has been developed for those who: - Have purchased bpmToolbox 6.0; - Are currently trialing bpmToolbox; or - Are interested in understanding the benefits of using bpmToolbox.

Intended Audience

Simplification Standards Applied Theme Annotations

Many components of this model have been significantly simplified to prevent confusion. This model has been built in accordance with Version 6.0 of the Best Practice Spreadsheet Modelling Standards. For more information on the standards go to www.ssrb.org. This workbook has been built using the bpmToolbox 6.0 default theme - i.e. Styles, Colors, Page Setups, etc. These settings may differ from your personal or corporate theme settings. Brief notes have been included throughout the Section Cover Sheets and Assumption Sheets within this workbook. These notes have been included in accordance with Best Practice and are not designed to provide detailed insight into how this model was developed or how it could be improved or enhanced.

Further Training

BPM specializes in the provision of Best Practice Spreadsheet Modelling products and services, including the provision of training and support services. This training and support ranges from our base courses (such as the bpmToolbox Fundamentals course) to courses customized to meet specific client needs. For more information on BPM's training and support services, contact BPM on the details provided below. Address: BPM Level 8, 330 Collins Street Melbourne, Victoria Australia 3000 +613 9244 9800 [email protected] www.bestpracticemodelling.com

Contact BPM

Telephone: Email: Website:

To order the Best Practice Spreadsheet Modelling Standards , go to: Downloads: www.bestpracticemodelling.com/downloads/standards

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Keys
Sub-Section 1.2.
Forecast Business Planning Model 6.0 (Basic)
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Sub-Section Cover Notes Contains Formats & Styles, Sheet Naming and Range Naming Keys explaining the approaches adopted throughout this model.

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Keys
Forecast Business Planning Model 6.0 (Basic)
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x h O Formats & Styles Key

Color Name
Font Colors Input (Blue) Output (Black) Mixed Cell (Green) Error (Red) Hyperlink Fill Colors Assumption Sheet (Grey) Work in Progress (WIP) (Yellow) Hidden White (White) Indicates sheet is an Assumption Sheet. Indicates ranges contain data or formulae that remain uncertain or are subject to change. Indicates Assumption Cells when used on the interior of Assumption Sheets. Indicates ranges contain 100% input text / numbers. Indicates ranges contain 100% formulas / output calculations. Indicates ranges contain a mixture of input text / numbers and formulae / output calculations. Indicates calculation errors normally used as a conditional format. Indicates ranges contain Hyperlinks to other ranges within the workbook or to other linked models. Input Output Mixed Cell Error Hyperlink

Color Description / Purpose

Example

Hyperlink Type
Cover Hyperlink Home Hyperlink Custom Hyperlink Sheet Top Hyperlink Sheet Left Hyperlink Sheet Right Hyperlink

Hyperlink Description / Purpose

Links Contents Sheet to Cover Sheet. Links worksheets to Contents Sheet. Links worksheet ranges to other worksheet ranges in the model. Scrolls worksheet to the upper-most viewable section. Links active worksheet to the previous visible worksheet. Links active worksheet to the next visible worksheet.

Example
Go To Cover Sheet Go To Table of Contents Linked Cell Text

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Keys
Forecast Business Planning Model 6.0 (Basic)
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x h O Sheet Naming Key

Base Sheet Type
Cover* Contents* Section Cover Sub-Section Cover Blank Assumption Time Series Assumption

Sheet Description / Purpose

Indicates the start of a workbook. Contains the workbook Table of Contents. Indicates the start of a workbook section. Indicates the start of a workbook sub-section. Residual category (contains assumptions). Contains time series titles for entering assumptions over a set time frame. Residual category (contains outputs). Contains time series titles for calculating outputs over a set time frame.

Suffix
Cover Contents SC SSC BA TA

Blank Output Time Series Output

BO TO

Lookup

Contains lookup data for use in forms / controls and in worksheet formulas. Contains model diagrams and flow charts. Contains a chart. Contains formulas that reference worksheet ranges in another workbook. Contains worksheet ranges that are referenced by formulas in another workbook.

LU

Model Schematic Chart Model Import** Model Export**

MS Cht MI ME

Notes * The names of the Cover and Contents sheets are always "Cover" and "Contents" respectively. ** Model Import and Export Sheet suffixes are used in addition to the other sheet naming suffixes.

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Keys
Forecast Business Planning Model 6.0 (Basic)
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x h O Range Naming Key

Range Type / Purpose
Row Array Column Array Block Array Multiple Area Array Base Cell Lookup Hyperlink Check Box Drop Down Box List Box Option Button Spin Button Scroll Bar Residual

Range Description / Purpose

Single row, multiple column, single area array. Single column, multiple row, single area array. Single area, multiple cell, non-row, non-column array. Multiple area (includes areas of any type). Single cell base cell (for OFFSET function reference, etc). Names a Lookup Table Array on a Lookup Sheet. Hyperlink cell reference. Check box cell link. Drop down box cell link. List box cell link. Option button cell link. Spin button cell link. Scroll bar cell link. Residual category (i.e. single cell non-base cells, etc).

Prefix
RA_ CA_ BA_ MAA_ BC_ LU_ HL_ CB_ DD_ LB_ OB_ S_ SB_ No Prefix

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Assumptions
Section 2.
Forecast Business Planning Model 6.0 (Basic)
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Section Cover Notes Contains base case assumptions used to generate the base case outputs.

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Time Series Assumptions

Sub-Section 2.1.
Forecast Business Planning Model 6.0 (Basic)
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Sub-Section Cover Notes: Contains assumptions used to drive the time series analysis within the model.

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Time Series Assumptions

Forecast Business Planning Model 6.0 (Basic)
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x h O Time Series Assumptions

Core Time Series Assumptions
Title Periodicity Financial Year End Start Date Periods Denomination 31 1-Jan-10 10 2 Primary Annual 12

Historical & Forecast Period Titles

Include in Period Titles? Actual Periods Budget Periods TRUE -

Data & Projections - Timing Assumptions

Data Term Basis Data - Active Periods Projections - Start Date 1 3 1-Jan-13

Notes - A Financial Year End assumption of 28th of February is assumed to be a month end financial year end, even in a leap year. - The "Model Denomination" assumption will not necessarily automatically change the denomination of the outputs of this model. - A "Budget Period" refers to either a period in the current financial year or periods containing combined actual and forecast data. - "Data & Projections - Timing Assumptions" are used as the basis for related data and projections time series sheets. - Use the bpmToolbox "Update Time Series Columns" tool to hide inactive data and projections time series periods.

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Forecast Assumptions
Sub-Section 2.2.
Forecast Business Planning Model 6.0 (Basic)
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Sub-Section Cover Notes: Contains forecast assumptions for all areas within the underlying business.

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Assumptions
Forecast Business Planning Model 6.0 (Basic)
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x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Operational - Assumptions
Revenue Cost of Goods Sold Operating Expenditure Capital Expenditure - Assets Capital Expenditure - Intangibles Base Amount 125.0 25.0 40.0 15.0 2.5 Periodic Growth Rate (%) 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5% 2.5%

Notes 1. Revenue and expense base amount assumptions are specified in $Millions. 2. Revenue and expense assumptions are entered as positive numbers.

Working Capital - Assumptions

Accounts Receivable Accounts Payable Error Check (Invalid Days Assumption) Opening Balance 21.0 16.0 Debtors/Creditors Days 30 30 45 45 30 45 30 45 30 45 30 45 30 45 30 45 -

Notes 1. Opening balance assumptions are specified in $Millions. 2. Debtors/creditors days assumptions cannot be greater than the number of days in that period.

Assets - Assumptions
Assets Intangible Assets Opening Balance 145.0 11.5 Depreciation/Amortization - % of Capital Expenditure 90.0% 90.0% 90.0% 90.0% 25.0% 25.0% 25.0% 25.0% 90.0% 25.0% 90.0% 25.0% 90.0% 25.0% 90.0% 25.0%

Notes 1. Opening balance assumptions are specified in $Millions.

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Assumptions
Forecast Business Planning Model 6.0 (Basic)
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x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

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Assumptions
Forecast Business Planning Model 6.0 (Basic)
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x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Capital - Assumptions
Debt - Assumptions
Funds Drawn ($Millions) Opening Balance Debt Drawdowns Debt Repayments Closing Debt Balance Drawdowns/Repayments % into Period Interest Expense Opening Interest Payable Base Interest Rate (% p.a.) Margin (% p.a.) All-In Interest Rate (% p.a.) 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 50.0 50.0 50.0% 50.0 50.0 50.0% 50.0 50.0 50.0% 50.0 50.0 50.0% 50.0 50.0 45.0 55.0 50.0% 55.0 55.0 50.0% 55.0 55.0 50.0% 55.0 55.0 50.0%

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Assumptions
Forecast Business Planning Model 6.0 (Basic)
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x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Ordinary Equity - Assumptions

Ordinary Equity Balances ($Millions) Opening Balance Equity Raisings Equity Repayments Closing Ordinary Equity Dividends Payable & Paid Opening Balance Dividend Determination Method: Dividend Declaration Period? Dividend Payout Ratio - % of NPAT Assumed Dividends - Not Applied ### 1 Yes 50.0% Yes 50.0% Yes 50.0% Yes 50.0% Yes 50.0% Yes 50.0% Yes 50.0% Yes 50.0% 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0

Include Opening Retained Profits in NPAT?

### Limit dividends to prevent negative Cash at Bank? Notes 1. Dividends cannot be negative. 2. Dividends cannot exceed accumulated Retained Profits (Opening Retained Profits + Net Profit After Tax) in any period.

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Assumptions
Forecast Business Planning Model 6.0 (Basic)
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x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Taxation - Assumptions
Tax Payable ($Millions)
Opening Tax Payable 3.5

Taxation Rate
Corporate Taxation Rate 30.0%

Notes 1. Tax is assumed to be paid in the period after tax expense is incurred. 2. The Corporate Taxation Rate is limited to a minimum of 0% and a maximum of 100%. 3. Tax calculations do not allow for tax losses, deferred tax assets or deferred tax liabilities - i.e. negative tax expense will result in cash tax receipts.

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Assumptions
Forecast Business Planning Model 6.0 (Basic)
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x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Other Balance Sheet Items - Assumptions

Cash at Bank ($Millions)
Opening Cash at Bank 15.0

Other Balance Sheet Items ($Millions)

Other Other Other Other Current Assets Current Liabilities Non-Current Assets Non-Current Liabilities Opening Balance 2.0 3.0 4.0 5.0 3.0 4.0 5.0 6.0 4.0 5.0 6.0 7.0 5.0 6.0 7.0 8.0 6.0 7.0 8.0 9.0 7.0 8.0 9.0 10.0 8.0 9.0 10.0 11.0 9.0 10.0 11.0 12.0 10.0 11.0 12.0 13.0

Notes 1. Opening balance assumptions are specified in $Millions. 2. Retained Profits are used to balance the Opening Balance Sheet. 3. Other Current Assets and Other Current Liabilities assumed to impact Other Operating Cash Flows. 4. Other Non-Current Assets and Non-Other Current Liabilities assumed to impact Other Investing Cash Flows.

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Outputs
Section 3.
Forecast Business Planning Model 6.0 (Basic)
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Section Cover Notes Contains base case outputs - i.e. includes only the impacts of base case assumptions.

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Forecast Outputs
Sub-Section 3.1.
Forecast Business Planning Model 6.0 (Basic)
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Sub-Section Cover Notes: Contains forecast outputs for all areas within the underlying business other than financial statements.

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Outputs
Forecast Business Planning Model 6.0 (Basic)
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x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Operational - Outputs
Revenue Cost of Goods Sold Operating Expenditure Capital Expenditure - Assets Capital Expenditure - Intangibles 125.0 25.0 40.0 15.0 2.5 128.1 25.6 41.0 15.4 2.6 131.3 26.3 42.0 15.8 2.6 134.6 26.9 43.1 16.2 2.7 138.0 27.6 44.2 16.6 2.8 141.4 28.3 45.3 17.0 2.8 145.0 29.0 46.4 17.4 2.9 148.6 29.7 47.5 17.8 3.0

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Outputs
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Working Capital - Outputs

Accounts Receivable Balances ($Millions)
Opening Balance Revenue Cash Receipts Closing Balance 21.0 125.0 (135.7) 10.3 10.3 128.1 (127.9) 10.5 10.5 131.3 (131.1) 10.8 10.8 134.6 (134.3) 11.1 11.1 138.0 (137.7) 11.3 11.3 141.4 (141.1) 11.6 11.6 145.0 (144.7) 11.9 11.9 148.6 (148.3) 12.2

Closing Balance Periodic Growth (% per Year) Debtors Days

Total Error Checks Result -

30
-

2.5% 30
-

2.2% 30
-

2.8% 30
-

2.5% 30
-

2.5% 30
-

2.2% 30
-

2.8% 30
-

Accounts Payable Balances ($Millions)

Opening Balance Costs Cash Payments Closing Balance 16.0 65.0 (73.0) 8.0 8.0 66.6 (66.4) 8.2 8.2 68.3 (68.1) 8.4 8.4 70.0 (69.8) 8.6 8.6 71.7 (71.5) 8.8 8.8 73.5 (73.3) 9.1 9.1 75.4 (75.2) 9.3 9.3 77.3 (77.0) 9.5

Closing Balance Periodic Growth (% per Year) Creditors Days

Total Error Checks Result -

45
-

2.5% 45
-

2.2% 45
-

2.8% 45
-

2.5% 45
-

2.5% 45
-

2.2% 45
-

2.8% 45
-

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Outputs
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Assets - Outputs
Assets Balances ($Millions)
Opening Balance Capital Expenditure - Assets Depreciation Closing Balance Total Error Checks Result 145.0 15.0 (13.5) 146.5 146.5 15.4 (13.8) 148.0 148.0 15.8 (14.2) 149.6 149.6 16.2 (14.5) 151.2 151.2 16.6 (14.9) 152.9 152.9 17.0 (15.3) 154.6 154.6 17.4 (15.7) 156.3 156.3 17.8 (16.0) 158.1 -

Intangibles Balances ($Millions)

Opening Balance Capital Expenditure - Intangibles Amortization Closing Balance Total Error Checks Result 11.5 2.5 (0.6) 13.4 13.4 2.6 (0.6) 15.3 15.3 2.6 (0.7) 17.3 17.3 2.7 (0.7) 19.3 19.3 2.8 (0.7) 21.4 21.4 2.8 (0.7) 23.5 23.5 2.9 (0.7) 25.7 25.7 3.0 (0.7) 27.9 -

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Outputs
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Capital - Outputs
Debt - Outputs
Funds Drawn ($Millions) Opening Balance Debt Drawdowns Debt Repayments Closing Debt Balance Interest Expense Base Interest Rate (% p.a.) Margin (% p.a.) All-In Interest Rate (% p.a.) Months in Financial Year Period % of Full Year Drawdowns/Repayments % into Period Average Debt Outstanding Interest Expense Opening Interest Payable Interest Expense Interest Paid Closing Interest Payable 5.00% 1.50% 6.50% 12 100.0% 50.0% 50.0 3.3 3.3 (3.3) 5.00% 1.50% 6.50% 12 100.0% 50.0% 50.0 3.3 3.3 (3.3) 5.00% 1.50% 6.50% 12 100.0% 50.0% 50.0 3.3 3.3 (3.3) 5.00% 1.50% 6.50% 12 100.0% 50.0% 50.0 3.3 3.3 (3.3) 5.00% 1.50% 6.50% 12 100.0% 50.0% 52.5 3.4 3.4 (3.4) 5.00% 1.50% 6.50% 12 100.0% 50.0% 55.0 3.6 3.6 (3.6) 5.00% 1.50% 6.50% 12 100.0% 50.0% 55.0 3.6 3.6 (3.6) 5.00% 1.50% 6.50% 12 100.0% 50.0% 55.0 3.6 3.6 (3.6) 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 50.0 (45.0) 55.0 55.0 55.0 55.0 55.0 55.0 55.0

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Outputs
Forecast Business Planning Model 6.0 (Basic)
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x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Ordinary Equity - Outputs

Ordinary Equity Balances ($Millions) Opening Balance Equity Raisings Equity Repayments Closing Ordinary Equity Dividends Payable & Paid Opening Balance Dividends Declared During Period Dividends Paid During Period Closing Dividends Payable Total Error Checks Result 14.9 (14.9) 15.3 (15.3) 15.7 (15.7) 16.2 (16.2) 16.5 (16.5) 16.9 (16.9) 17.4 (17.4) 17.8 (17.8) 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0

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Outputs
Forecast Business Planning Model 6.0 (Basic)
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x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Dividends Payable & Paid - Calculation Dividend Determination Method: Dividend Declaration Period? Opening Retained Profits Net Profit After Tax (NPAT) Maximum Dividends Allowed Opening Cash at Bank Cash Flow Available for Dividends Total Available Cash For Dividends Dividend Payout Ratio - % of NPAT Assumed Dividends - Not Applied Target Dividends Declared Actual Dividends Declared Alert Check (Limited Dividends) % of NPAT Yes 29.8 29.8 15.0 38.5 53.5 50.0% 14.9 14.9 Yes 60.9 30.6 91.6 38.6 27.5 66.0 50.0% 15.3 15.3 Yes 76.2 31.5 107.7 50.7 28.2 78.9 50.0% 15.7 15.7 Yes 92.0 32.3 124.3 63.2 29.0 92.2 50.0% 16.2 16.2 Yes 108.1 33.1 141.2 76.0 34.6 110.6 50.0% 16.5 16.5 Yes 124.7 33.8 158.5 94.1 30.3 124.4 50.0% 16.9 16.9 Yes 141.6 34.7 176.3 107.5 31.2 138.6 50.0% 17.4 17.4 Yes 158.9 35.7 194.6 121.2 32.0 153.2 50.0% 17.8 17.8 -

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Outputs
Forecast Business Planning Model 6.0 (Basic)
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x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Taxation - Output Summary

Tax Expense ($Millions)
Revenue Cost of Goods Sold Operating Expenditure Depreciation Amortization Interest Expense Net Profit Before Tax (NPBT) Accounting Taxable Profit / (Loss) Corporate Taxation Rate Tax Expense / (Benefit) 125.0 (25.0) (40.0) (13.5) (0.6) (3.3) 42.6 42.6 30.0% 12.8 128.1 (25.6) (41.0) (13.8) (0.6) (3.3) 43.8 43.8 30.0% 13.1 131.3 (26.3) (42.0) (14.2) (0.7) (3.3) 44.9 44.9 30.0% 13.5 134.6 (26.9) (43.1) (14.5) (0.7) (3.3) 46.2 46.2 30.0% 13.8 138.0 (27.6) (44.2) (14.9) (0.7) (3.4) 47.2 47.2 30.0% 14.2 141.4 (28.3) (45.3) (15.3) (0.7) (3.6) 48.3 48.3 30.0% 14.5 145.0 (29.0) (46.4) (15.7) (0.7) (3.6) 49.6 49.6 30.0% 14.9 148.6 (29.7) (47.5) (16.0) (0.7) (3.6) 51.0 51.0 30.0% 15.3

Tax Payable (& Paid)

Opening Balance Tax Expense / (Benefit) Tax Paid Closing Balance 3.5 12.8 (3.5) 12.8 12.8 13.1 (12.8) 13.1 13.1 13.5 (13.1) 13.5 13.5 13.8 (13.5) 13.8 13.8 14.2 (13.8) 14.2 14.2 14.5 (14.2) 14.5 14.5 14.9 (14.5) 14.9 14.9 15.3 (14.9) 15.3

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Outputs
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Other Balance Sheet Items - Outputs

Other Current Assets ($Millions)
Opening Balance Movement Closing Balance 2.0 1.0 3.0 3.0 1.0 4.0 4.0 1.0 5.0 5.0 1.0 6.0 6.0 1.0 7.0 7.0 1.0 8.0 8.0 1.0 9.0 9.0 1.0 10.0

Other Current Liabilities ($Millions)

Opening Balance Movement Closing Balance 3.0 1.0 4.0 4.0 1.0 5.0 5.0 1.0 6.0 6.0 1.0 7.0 7.0 1.0 8.0 8.0 1.0 9.0 9.0 1.0 10.0 10.0 1.0 11.0

Other Non-Current Assets ($Millions)

Opening Balance Movement Closing Balance 4.0 1.0 5.0 5.0 1.0 6.0 6.0 1.0 7.0 7.0 1.0 8.0 8.0 1.0 9.0 9.0 1.0 10.0 10.0 1.0 11.0 11.0 1.0 12.0

Other Non-Current Liabilities ($Millions)

Opening Balance Movement Closing Balance 5.0 1.0 6.0 6.0 1.0 7.0 7.0 1.0 8.0 8.0 1.0 9.0 9.0 1.0 10.0 10.0 1.0 11.0 11.0 1.0 12.0 12.0 1.0 13.0

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Financial Statements
Sub-Section 3.2.
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

Sub-Section Cover Notes: Contains the forecast Income Statement, Balance Sheet and Cash Flow Statement.

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Income Statement
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Income Statement - Base Case ($Millions)

Revenue Cost of Goods Sold 125.0 (25.0) 100.0 (40.0) 60.0 (14.1) 45.9 (3.3) 42.6 (12.8) 29.8 128.1 (25.6) 102.5 (41.0) 61.5 (14.5) 47.0 (3.3) 43.8 (13.1) 30.6 131.3 (26.3) 105.1 (42.0) 63.0 (14.8) 48.2 (3.3) 44.9 (13.5) 31.5 134.6 (26.9) 107.7 (43.1) 64.6 (15.2) 49.4 (3.3) 46.2 (13.8) 32.3 138.0 (27.6) 110.4 (44.2) 66.2 (15.6) 50.6 (3.4) 47.2 (14.2) 33.1 141.4 (28.3) 113.1 (45.3) 67.9 (16.0) 51.9 (3.6) 48.3 (14.5) 33.8 145.0 (29.0) 116.0 (46.4) 69.6 (16.4) 53.2 (3.6) 49.6 (14.9) 34.7 148.6 (29.7) 118.9 (47.5) 71.3 (16.8) 54.5 (3.6) 51.0 (15.3) 35.7 -

Gross Margin
Operating Expenditure

EBITDA
Depreciation & Amortization

EBIT
Interest Expense

Net Profit Before Tax

Tax Expense / (Benefit)

Net Profit After Tax

Error Check

Notes 1. Revenues and expenses enter the Income Statement as positive and negative numbers respectively. Go to Balance Sheet

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Balance Sheet
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Balance Sheet - Base Case ($Millions)

Current Assets
Cash at Bank Accounts Receivable Other Current Assets Total Current Assets 38.6 10.3 3.0 51.8 50.7 10.5 4.0 65.3 63.2 10.8 5.0 79.0 76.0 11.1 6.0 93.1 94.1 11.3 7.0 112.4 107.5 11.6 8.0 127.1 121.2 11.9 9.0 142.1 135.4 12.2 10.0 157.6

Non-Current Assets
Assets Intangibles Deferred Tax Assets Other Non-Current Assets Total Non-Current Assets 146.5 13.4 5.0 164.9 216.7 148.0 15.3 6.0 169.3 234.6 149.6 17.3 7.0 173.9 252.9 151.2 19.3 8.0 178.5 271.6 152.9 21.4 9.0 183.2 295.7 154.6 23.5 10.0 188.1 315.1 156.3 25.7 11.0 193.0 335.1 158.1 27.9 12.0 198.0 355.6

Total Assets Current Liabilities

Accounts Payable Tax Payable Debt Interest Payable Ordinary Equity Dividends Payable Other Current Liabilities Total Current Liabilities

8.0 12.8 4.0 24.8

8.2 13.1 5.0 26.3

8.4 13.5 6.0 27.9

8.6 13.8 7.0 29.5

8.8 14.2 8.0 31.0

9.1 14.5 9.0 32.6

9.3 14.9 10.0 34.2

9.5 15.3 11.0 35.8

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Balance Sheet
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Non-Current Liabilities
Debt Deferred Tax Liabilities Other Non-Current Liabilities Total Non-Current Liabilities 50.0 6.0 56.0 80.8 135.9 50.0 7.0 57.0 83.3 151.2 50.0 8.0 58.0 85.9 167.0 50.0 9.0 59.0 88.5 183.1 55.0 10.0 65.0 96.0 199.7 55.0 11.0 66.0 98.6 216.6 55.0 12.0 67.0 101.2 233.9 55.0 13.0 68.0 103.8 251.8

Total Liabilities Net Assets Equity

Ordinary Equity Retained Profits

75.0 60.9 135.9 -

75.0 76.2 151.2 -

75.0 92.0 167.0 -

75.0 108.1 183.1 -

75.0 124.7 199.7 -

75.0 141.6 216.6 -

75.0 158.9 233.9 -

75.0 176.8 251.8 -

Total Equity
Total Error Check Result Alert Check (Negative Cash) Go to Income Statement Go to Cash Flow Statement

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Cash Flow Statement

Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Direct Cash Flow Statement

Cash Flow from Operating Activities
Cash Receipts Cash Payments Interest Paid Tax Paid Decrease in Other Current Assets Increase in Other Current Liabilities Net Cash Flow from Operating Activities 135.7 (73.0) (3.3) (3.5) (1.0) 1.0 56.0 127.9 (66.4) (3.3) (12.8) (1.0) 1.0 45.4 131.1 (68.1) (3.3) (13.1) (1.0) 1.0 46.6 134.3 (69.8) (3.3) (13.5) (1.0) 1.0 47.8 137.7 (71.5) (3.4) (13.8) (1.0) 1.0 48.9 141.1 (73.3) (3.6) (14.2) (1.0) 1.0 50.1 144.7 (75.2) (3.6) (14.5) (1.0) 1.0 51.5 148.3 (77.0) (3.6) (14.9) (1.0) 1.0 52.8

Cash Flow from Investing Activities

Capital Expenditure - Assets Capital Expenditure - Intangibles Decrease in Other Non-Current Assets Increase in Other Non-Current Liabilities Net Cash Flow from Investing Activities (15.0) (2.5) (1.0) 1.0 (17.5) (15.4) (2.6) (1.0) 1.0 (17.9) (15.8) (2.6) (1.0) 1.0 (18.4) (16.2) (2.7) (1.0) 1.0 (18.8) (16.6) (2.8) (1.0) 1.0 (19.3) (17.0) (2.8) (1.0) 1.0 (19.8) (17.4) (2.9) (1.0) 1.0 (20.3) (17.8) (3.0) (1.0) 1.0 (20.8)

Cash Flow from Financing Activities

Debt Drawdowns Debt Repayments Equity Raisings Equity Repayments Dividends Paid During Period Net Cash Flow from Financing Activities (14.9) (14.9) 23.6 (15.3) (15.3) 12.1 (15.7) (15.7) 12.5 (16.2) (16.2) 12.8 50.0 (45.0) (16.5) (11.5) 18.1 (16.9) (16.9) 13.4 (17.4) (17.4) 13.8 (17.8) (17.8) 14.1

Net Increase / (Decrease) in Cash Held

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Cash Flow Statement

Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Indirect Cash Flow Statement

Cash Flow from Operating Activities
Net Profit After Tax (Add Back) Tax Expense (Add Back) Total Debt Interest Expense (Add Back) Total Book Depreciation & Amortisation Decrease in Accounts Receivable Increase in Accounts Payable Interest Paid Tax Paid Decrease in Other Current Assets Increase in Other Current Liabilities Net Cash Flow from Operating Activities 29.8 12.8 3.3 14.1 10.7 (8.0) (3.3) (3.5) (1.0) 1.0 56.0 30.6 13.1 3.3 14.5 (0.3) 0.2 (3.3) (12.8) (1.0) 1.0 45.4 31.5 13.5 3.3 14.8 (0.2) 0.2 (3.3) (13.1) (1.0) 1.0 46.6 32.3 13.8 3.3 15.2 (0.3) 0.2 (3.3) (13.5) (1.0) 1.0 47.8 33.1 14.2 3.4 15.6 (0.3) 0.2 (3.4) (13.8) (1.0) 1.0 48.9 33.8 14.5 3.6 16.0 (0.3) 0.2 (3.6) (14.2) (1.0) 1.0 50.1 34.7 14.9 3.6 16.4 (0.3) 0.2 (3.6) (14.5) (1.0) 1.0 51.5 35.7 15.3 3.6 16.8 (0.3) 0.3 (3.6) (14.9) (1.0) 1.0 52.8

Cash Flow from Investing Activities

Capital Expenditure - Assets Capital Expenditure - Intangibles Decrease in Other Non-Current Assets Increase in Other Non-Current Liabilities Net Cash Flow from Investing Activities (15.0) (2.5) (1.0) 1.0 (17.5) (15.4) (2.6) (1.0) 1.0 (17.9) (15.8) (2.6) (1.0) 1.0 (18.4) (16.2) (2.7) (1.0) 1.0 (18.8) (16.6) (2.8) (1.0) 1.0 (19.3) (17.0) (2.8) (1.0) 1.0 (19.8) (17.4) (2.9) (1.0) 1.0 (20.3) (17.8) (3.0) (1.0) 1.0 (20.8)

Cash Flow from Financing Activities

Debt Drawdowns Debt Repayments Equity Raisings Equity Repayments Dividends Paid During Period Net Cash Flow from Financing Activities (14.9) (14.9) 23.6 (15.3) (15.3) 12.1 (15.7) (15.7) 12.5 (16.2) (16.2) 12.8 50.0 (45.0) (16.5) (11.5) 18.1 (16.9) (16.9) 13.4 (17.4) (17.4) 13.8 (17.8) (17.8) 14.1

Net Increase / (Decrease) in Cash Held

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Cash Flow Statement

Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O
Year Ending 31 December 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Capital Providers - Cash Flow Reconciliation

Net Cash Flow from Operating Activities Net Cash Flow from Investing Activities (Add Back) Interest Paid Cash Flow Available To Capital Providers Interest Paid Debt Drawdowns Debt Repayments Cash Flow Available to Equity (CFAE) Equity Raisings Equity Repayments Cash Flow Available for Dividends Dividends Paid During Period Net Increase / (Decrease) in Cash Held Total Error Checks Result Notes 1. All values are stated in $Millions unless stated otherwise. Go to Income Statement Go to Balance Sheet 56.0 (17.5) 3.3 41.7 (3.3) 38.5 38.5 (14.9) 23.6 45.4 (17.9) 3.3 30.7 (3.3) 27.5 27.5 (15.3) 12.1 46.6 (18.4) 3.3 31.5 (3.3) 28.2 28.2 (15.7) 12.5 47.8 (18.8) 3.3 32.2 (3.3) 29.0 29.0 (16.2) 12.8 48.9 (19.3) 3.4 33.0 (3.4) 50.0 (45.0) 34.6 34.6 (16.5) 18.1 50.1 (19.8) 3.6 33.9 (3.6) 30.3 30.3 (16.9) 13.4 51.5 (20.3) 3.6 34.7 (3.6) 31.2 31.2 (17.4) 13.8 52.8 (20.8) 3.6 35.6 (3.6) 32.0 32.0 (17.8) 14.1 -

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Dashboard Outputs
Sub-Section 3.3.
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

Sub-Section Cover Notes: Contains a dashboard-style presentation output sheet.

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Business Planning Summary

Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

O
Income Statement [Insert Tile 2 Heading]

Revenue
2012 (F) 131.3 (26.3) 105.1 (42.0) 63.0 (14.8) 48.2 (3.3) 44.9 (13.5) 31.5 2013 (F) 134.6 (26.9) 107.7 (43.1) 64.6 (15.2) 49.4 (3.3) 46.2 (13.8) 32.3 2014 (F) 138.0 (27.6) 110.4 (44.2) 66.2 (15.6) 50.6 (3.4) 47.2 (14.2) 33.1 2015 (F) 141.4 (28.3) 113.1 (45.3) 67.9 (16.0) 51.9 (3.6) 48.3 (14.5) 33.8 155 150 145 140 135 130 125 120 115 110 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) Revenue

Cost of Goods Sold

Cost of Goods Sold

Year Ending 31 December Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Depreciation & Amortization EBIT Interest Expense Net Profit Before Tax Tax Expense / (Benefit) Net Profit After Tax

2010 (F) 125.0 (25.0) 100.0 (40.0) 60.0 (14.1) 45.9 (3.3) 42.6 (12.8) 29.8

2011 (F) 128.1 (25.6) 102.5 (41.0) 61.5 (14.5) 47.0 (3.3) 43.8 (13.1) 30.6

31 30 29 28 27 26 25 24 23 22 2016 (F) 2017 (F) 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

EBITDA Margin

48.0%

48.0%

48.0%

48.0%

48.0%

48.0%

Balance Sheet
Year Ending 31 December Current Assets Non-Current Assets Total Assets Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Retained Profits Total Equity 2010 (F) 51.8 164.9 216.7 24.8 56.0 80.8 135.9 75.0 60.9 135.9 2011 (F) 65.3 169.3 234.6 26.3 57.0 83.3 151.2 75.0 76.2 151.2 2012 (F) 79.0 173.9 252.9 27.9 58.0 85.9 167.0 75.0 92.0 167.0 2013 (F) 93.1 178.5 271.6 29.5 59.0 88.5 183.1 75.0 108.1 183.1 2014 (F) 112.4 183.2 295.7 31.0 65.0 96.0 199.7 75.0 124.7 199.7 2015 (F) 127.1 188.1 315.1 32.6 66.0 98.6 216.6 75.0 141.6 216.6 50 48 46 44 42 40 38 36 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Operating Expenditure
Operating Expenditure

[Insert Tile 4 Heading]

Revenue

EBITDA Breakdown
Cost of Goods Sold EBITDA Operating Expenditure

200 150 100 50 (50) (100) 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Cash Flow Statement

Year Ending 31 December Cash Receipts Cash Payments Other Operating Cash Flows Operating Cash Flows Capital Expenditure Other Investing Cash Flows Investing Cash Flows Debt Drawdowns/(Repayments) Equity Drawdowns/(Repayments) Equity Dividends Paid Financing Cash Flows Net Increase/(Decrease) in Cash Held 2010 (F) 135.7 (73.0) (6.8) 56.0 (17.5) (17.5) (14.9) (14.9) 23.6 2011 (F) 127.9 (66.4) (16.0) 45.4 (17.9) (17.9) (15.3) (15.3) 12.1 2012 (F) 131.1 (68.1) (16.4) 46.6 (18.4) (18.4) (15.7) (15.7) 12.5 2013 (F) 134.3 (69.8) (16.7) 47.8 (18.8) (18.8) (16.2) (16.2) 12.8 2014 (F) 137.7 (71.5) (17.3) 48.9 (19.3) (19.3) 5.0 (16.5) (11.5) 18.1 2015 (F) 141.1 (73.3) (17.7) 50.1 (19.8) (19.8) (16.9) (16.9) 13.4 Discretionar y 53% Committed 47%

[Insert Tile 6 Heading] Operating Expenditure - Committed vs. Discretionary - 2010(F)

250.0 200.0

Net Assets - 1

80.8 150.0 100.0 50.0 Assets Liabilities Net Assets 216.7 135.9

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Appendices
Section 4.
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

Section Cover Notes Contains checks and lookup tables.

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Checks
Sub-Section 4.1.
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

Sub-Section Cover Notes Contains error, sensitivity and alert checks.

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Checks
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O Error Checks
## Include summary in model name?

Errors Detected - Summary

Total Errors: Error Message (Empty if None): -

Error Checks
Error Checks Working Capital - Assumptions Accounts Receivable Balances ($Millions) Accounts Payable Balances ($Millions) Assets Balances ($Millions) Intangibles Balances ($Millions) Ordinary Equity - Outputs Income Statement Balance Sheet Cash Flow Statement Total Errors: Check Include? Yes Yes Yes Yes Yes Yes Yes Yes Yes Flag -

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Checks
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O Sensitivity Checks
## Include summary in model name?

Sensitivities Detected - Summary

Total Sensitivities: Sensitivity Message (Empty if None): -

Sensitivity Checks
Sensitivity Checks Total Sensitivities: Check Include? Flag -

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Checks
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

x h O Alert Checks
## Include summary in model name?

Alerts Detected - Summary

Total Alerts: Alert Message (Empty if None): -

Alert Checks
Alert Checks Ordinary Equity - Outputs Balance Sheet Total Alerts: Check Include? Yes Yes Flag -

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Lookup Tables
Sub-Section 4.2.
Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

Sub-Section Cover Notes Contains model lookup tables.

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Time Series Lookup Tables

Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

Time Series Lookup Tables

Month Days
Month Days 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Names
LU_Mth_Days

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Time Series Lookup Tables

Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

Time Series Lookup Tables

Month Names
Month Names January February March April May June July August September October November December

Names
LU_Mth_Names

Denomination
Denomination $Billions $Millions $'000 $

Names
LU_Denom Billions Millions Thousands Currency

Data Term Basis

Data Term Basis Active Data Periods Projections Start

Names
LU_Data_Term_Basis

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Time Series Lookup Tables

Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

Time Series Lookup Tables

Periodicity
Periodicity Annual Semi-Annual Quarterly Monthly

Names
LU_Periodicity Annual Semi_Annual Qtrly Mthly

Period Type Names

Period Type Names Year Half Year Quarter Month

Names
LU_Period_Type_Names Yr_Name Half_Yr_Name Qtr_Name Mth_Name

Periods In Year
Periods In Year 1 2 4 12

Names
LU_Pers_In_Yr Yrs_In_Yr Halves_In_Yr Qtrs_In_Yr Mths_In_Yr

Conversion Factors
Conversion Factors 10 100 1,000 1,000,000 1,000,000,000

Names
Ten Hundred Thousand Million Billion

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Capital - Lookup Tables

Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

Capital - Lookup Tables

Dividend Method Lookup
Dividend Method % of NPAT Assume Dividend Amounts

Names:
LU_Eq_Ord_Div_Meth

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Dashboards - Lookup Tables

Forecast Business Planning Model 6.0 (Basic)
Go to Table of Contents

Dashboard Lookup Tables

Selected Period Lookup
Selected Period 2010 (F) 2011 (F) 2012 (F) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)

Names
LU_Dashboard_Selected_Period

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