{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Intro","Balance Sheet","Income statement","Fill it","Correction"],"not_rendered":{"charts":0,"images":1,"macros":1,"external_links":0,"defined_names":8,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Intro","index":0,"n_rows":21,"n_cols":8,"rows_kept":21,"cut":false,"hidden":false,"merged":[[20,7,22,12]]}
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[null,null,null,null,null,null,null,"On the basis of the financial statement of FINANC'ICN, calculate the WC, the WCR and treasury and the intermediate management balances for the years N and N-1. Calculate the cash flow statement for the year N."]

{"sheet":"Balance Sheet","index":1,"n_rows":68,"n_cols":9,"rows_kept":68,"cut":false,"hidden":false,"merged":[[0,1,0,8],[65,4,65,5],[1,1,1,5],[1,6,1,8],[2,2,2,4],[2,1,3,1],[18,6,19,6],[18,7,19,7],[18,8,19,8],[63,1,63,6],[24,1,28,4]]}
[null,"Balance Sheet"]
[null,"Assets",null,null,null,null,"Shareholders equity and liabilities"]
[null,null,"N",null,null,"N-1",null,"N","N-1"]
[null,null,"GROSS","DEP & IMPAIR","NET","NET",null,"Net","Net"]
[null,"Intangible assets",{"$f":"RAND()*(5000-3000)+3000","v":3205.5014801085354},{"$f":"C5*2/4","v":1602.7507400542677},{"$f":"C5-D5","v":1602.7507400542677},{"$f":"((E5+E6)+'Income statement'!G12+'Income statement'!C20-(0.1*(C5+C6)))*0.02","v":1347.1374261445783},"Capital",{"$f":"RAND()*(30000-27000)+27000","v":27794.863897361589},{"$f":"RAND()*(27000-22000)+22000","v":23055.517857088202}]
[null,"Tangible assets",{"$f":"RAND()*(100000-75000)+75000","v":81504.608553973987},{"$f":"C6*5/30","v":13584.101425662329},{"$f":"C6-D6","v":67920.507128311656},{"$f":"((E5+E6)+'Income statement'!G12+'Income statement'!C20-(0.1*(C5+C6)))*0.98","v":66009.733881084336},"Share premium",{"$f":"RAND()*(20000-0)+0","v":11390.413945393317},0]
[null,"Shares",{"$f":"RAND()*(5000-3000)+3000","v":4960.6011986153062},null,4960.6011986153062,{"$f":"RAND()*(1500-1000)+1000","v":1069.3890119883354},"Reserves",{"$f":"I7+I8-'Income statement'!G4","v":7711.9358851367078},{"$f":"RAND()*(4000-3000)+3000","v":3688.3828379842957}]
[null,"Loans",{"$f":"RAND()*(1000-500)+500","v":687.3104118701915},null,687.3104118701915,{"$f":"RAND()*(1800-1000)+1000","v":1137.1553540178504},"Retained earnings",{"$f":"'Income statement'!C34","v":9676.8294216768554},{"$f":"'Income statement'!D34","v":4180.2788010149598}]
[null,"TOTAL FIXED ASSETS (I)",{"$f":"SUM(C5:C8)","v":90358.021644568013},15186.852165716597,{"$f":"SUM(E5:E8)","v":75171.169478851414},{"$f":"SUM(F5:F8)","v":69563.415673235097},"Capital grant",{"$f":"I9-'Income statement'!G14+INT(RAND()*(800-600)+600)","v":734.11184580566783},{"$f":"RAND()*(150-100)+100","v":115.7454486431802}]
[null,"Inventories Raw material",{"$f":"RAND()*(13000-10000)+10000","v":10912.194492171395},null,{"$f":"C10-D10","v":10912.194492171395},{"$f":"RAND()*(13000-10000)+10000","v":10584.234580478482},"Regulated provisions",{"$f":"RAND()*(300-200)+200","v":299.80409057586081},{"$f":"RAND()*(250-100)+100","v":206.04724214129774}]
[null,"Inventories Products",{"$f":"RAND()*(10000-6000)+6000","v":6917.2533176038951},{"$f":"'Income statement'!G16","v":2234.4060256735079},{"$f":"C11-D11","v":4682.8472919303877},{"$f":"E11+('Income statement'!G16-'Income statement'!H16)-(0.1*C11)","v":4114.3555351278847},"TOTAL EQUITY (I)",{"$f":"SUM(H5:H10)","v":57607.959085949995},{"$f":"SUM(I5:I10)","v":31245.972186871935}]
[null,"Inventories Goods",{"$f":"RAND()*(2500-2000)+2000","v":2053.7112095363668},null,2053.7112095363668,{"$f":"RAND()*(2500-2000)+2000","v":2467.0363280470901},"Provisions for liabilities and charges (II)",{"$f":"RAND()*(1000-800)+800","v":981.98108499357136},{"$f":"RAND()*(900-700)+700","v":730.38955841455322}]
[null,"Receivables (Customers)",{"$f":"RAND()*(17000-9000)+9000","v":11448.47559010234},{"$f":"'Income statement'!G17","v":2252.5390407522345},9195.9365493501064,{"$f":"E13+('Income statement'!G17-'Income statement'!H17)-(0.1*C13)","v":8210.1734709812335},"Financial debt *",{"$f":"RAND()*(100000-60000)+60000","v":94449.411527340519},{"$f":"RAND()*(80000-72000)+72000","v":72559.243875116445}]
[null,"Other receivables",{"$f":"RAND()*(2500-2000)+2000","v":2431.9296745386146},null,2431.9296745386146,{"$f":"RAND()*(2500-2000)+2000","v":2415.4284852810238},"Payables (suppliers)",{"$f":"RAND()*(15000-8000)+8000","v":14834.143552266072},{"$f":"RAND()*(15000-8000)+8000","v":14408.960805618633}]
[null,"Securities",{"$f":"RAND()*(1000-500)+500","v":691.91137415701962},null,691.91137415701962,{"$f":"F67+0.45*(I18-F9-F10-F11-F12-F13-F14-F67)","v":11713.011152781581},"Social and tax debt",{"$f":"RAND()*(3000-2000)+2000","v":2027.1493430652217},{"$f":"RAND()*(3000-2000)+2000","v":2771.6392177624184}]
[null,"Cash",{"$f":"H18-E9-E10-E11-E12-E13-E14-E15","v":65303.485147991392},null,65303.485147991392,{"$f":"F68-0.45*(I18-F9-F10-F11-F12-F13-F14-F67)","v":13626.569186733044},"Fixed asset debt",{"$f":"RAND()*(1000-500)+500","v":542.54055356936169},{"$f":"RAND()*(1000-500)+500","v":978.01880965788564}]
[null,"TOTAL CURRENT ASSETS (II)",{"$f":"SUM(C10:C16)","v":99758.960806101022},{"$f":"SUM(D10:D16)","v":4486.945066425742},95272.015739675291,{"$f":"SUM(F10:F16)","v":53130.808739430337},"TOTAL LIABILITIES (III)",{"$f":"SUM(H13:H16)","v":111853.24497624117},{"$f":"SUM(I13:I16)","v":90717.862708155371}]
[null,"TOTAL ASSETS (I+II)",{"$f":"C17+C9","v":190116.98245066905},{"$f":"D17+D9","v":19673.797232142337},170443.18521852669,{"$f":"F17+F9","v":122694.22441266544},"TOTAL GENERAL (I+II+III)",{"$f":"H17+H12+H11","v":170443.18514718473},{"$f":"I17+I12+I11","v":122694.22445344186}]
[null,null,null,null,null,null,"Including Overdrafts",{"$f":"RAND()*(10000-7000)+7000","v":9084.6508894699964},{"$f":"RAND()*(7000-5000)+5000","v":5057.9294529131967}]
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[null,"Here is a balance sheet and an income statement like the exam. Fill the worksheet \"Fill it\" for training. The exercise can be generated unlimited, randomly. The worksheet \"Correction\" give you results you have to find."]
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[null,"AIDE A LA GENERATION ALEATOIRE"]
[]
[null,"N",{"$f":"E18-H18","v":7.1341957664117217E-5},null,"N-1"]
[null,"N-1",{"$f":"F18-I18","v":-4.077641642652452E-5},null,"VMP avant passage d'une part des disponibilités:",{"$f":"INT(RAND()*(1000-500)+500)","v":564}]
[null,null,null,null,"Disponibilités avant passage d'une partie aux VMP:",{"$f":"I18-F9-F10-F11-F12-F13-F14-F67","v":24775.580380291041}]

{"sheet":"Income statement","index":2,"n_rows":34,"n_cols":8,"rows_kept":34,"cut":false,"hidden":false,"merged":[[1,1,1,3],[1,5,1,7]]}
[]
[null,"Income statement",null,null,null,"ANNEX"]
[null,null,"N","N-1",null,null,"N","N-1"]
[null,"Sales of goods",{"$f":"RAND()*(7000-5000)+5000","v":6810.3569432656086},{"$f":"RAND()*(7000-5000)+5000","v":5615.6723839713222},null,"Dividend paid",{"$f":"RAND()*(250-100)+100","v":156.72571308612811}]
[null,"Sales of products",{"$f":"RAND()*(40000-25000)+25000","v":33321.435323451537},{"$f":"RAND()*(30000-20000)+20000","v":27210.215475702113}]
[null,"Total Sales",{"$f":"SUM(C4:C5)","v":40131.792266717144},{"$f":"SUM(D4:D5)","v":32825.887859673436},null,"Factored unmatured notes receivable (FUNR)",{"$f":"RAND()*(2500-1500)+1500","v":2235.5502454613525},{"$f":"RAND()*(2500-1500)+1500","v":1902.3358457960553}]
[null,"Stored production",{"$f":"('Balance Sheet'!E11-'Balance Sheet'!F11)+('Income statement'!G16-'Income statement'!H16)","v":691.72533176038996},{"$f":"RAND()*(1000-500)+500","v":500.97826934746297}]
[null,"Capitalised production",{"$f":"RAND()*(300-100)+100","v":247.60005125567639},{"$f":"RAND()*(300-100)+100","v":163.90479925344937},null,"External staff",{"$f":"RAND()*(900-500)+500","v":841.94161814633389},{"$f":"RAND()*(900-500)+500","v":818.89692946462583}]
[null,"Operating grant",{"$f":"RAND()*(200-100)+100","v":134.33683231196454},{"$f":"RAND()*(200-100)+100","v":174.88009225559938}]
[null,"Provision reversals",{"$f":"RAND()*(100-10)+10","v":59.317784331788673},{"$f":"RAND()*(100-10)+10","v":33.007370544283916},null,"Sales price of fixed assets",{"$f":"RAND()*(5000-2000)+2000","v":4072.0216090120166}]
[null,"Total operating revenues (I)",{"$f":"SUM(C6:C10)","v":41264.772266376967},{"$f":"SUM(D6:D10)","v":33698.658391074227},null,"Gross value of fixed assets sold",{"$f":"RAND()*(9000-8000)+8000","v":8326.9936636571329}]
[null,"Purchase of goods",{"$f":"RAND()*(4000-3000)+3000","v":3456.0398674018024},{"$f":"RAND()*(4000-3000)+3000","v":3729.870485306441},null,"Book value of fixed assets sold",{"$f":"RAND()*(1800-500)+500","v":860.26042463294743}]
[null,"Inventory change (Goods)",{"$f":"-('Balance Sheet'!E12-'Balance Sheet'!F12)","v":413.32511851072331},{"$f":"RAND()*(300-100)+100","v":236.03786775836463}]
[null,"Purchase of raw materials",{"$f":"RAND()*(5000-1000)+1000","v":2871.2257277454855},{"$f":"RAND()*(6000-1000)+1000","v":1882.3277329043271},null,"Investment grants transferred to income",{"$f":"RAND()*(300-100)+100","v":103.63360283751237},{"$f":"RAND()*(300-100)+100","v":108.932695279108}]
[null,"Inventory change (Raw materials)",{"$f":"-('Balance Sheet'!E10-'Balance Sheet'!F10)","v":-327.95991169291301},{"$f":"RAND()*(300-100)+100","v":273.23127475658151}]
[null,"Other purchases and external expenses",{"$f":"RAND()*(4000-2500)+2500","v":3652.9840975085222},{"$f":"RAND()*(4000-2500)+2500","v":2996.066812482351},null,"Inventories provisions on 31 - 12",{"$f":"RAND()*(2300-2200)+2200","v":2234.4060256735079},{"$f":"RAND()*(2200-1900)+1900","v":2111.1724507156209}]
[null,"Taxes",{"$f":"RAND()*(1200-1000)+1000","v":1145.7290706813562},{"$f":"RAND()*(1200-1000)+1000","v":1189.6007954832789},null,"Account receivables provisions on 31 - 12",{"$f":"RAND()*(2300-2200)+2200","v":2252.5390407522345},{"$f":"RAND()*(2200-1900)+1900","v":2093.4545601108744}]
[null,"Wages and salaries",{"$f":"RAND()*(7000-6000)+6000","v":6434.4515051240278},{"$f":"RAND()*(7000-6000)+6000","v":6794.9861100112785}]
[null,"Payroll",{"$f":"C18/2","v":3217.2257525620139},{"$f":"D18/2","v":3397.4930550056392}]
[null,"DAP Depreciation",{"$f":"RAND()*(6000-3000)+3000","v":5444.3640176382978},{"$f":"RAND()*(6000-3000)+3000","v":4364.2924579264618}]
[null,"DAP Impairment",{"$f":"G16-H16+G17-H17+'Balance Sheet'!H10-'Balance Sheet'!I10+'Balance Sheet'!H12-'Balance Sheet'!I12+C10","v":686.98421494461707},{"$f":"RAND()*(500-100)+100","v":389.05791860914718}]
[null,"Total of operating expenses (II)",{"$f":"SUM(C12:C21)","v":26994.369460423935},{"$f":"SUM(D12:D21)","v":25252.964510243866}]
[null,"OPERATING INCOME (I-II)",{"$f":"C11-C22","v":14270.402805953032},{"$f":"D11-D22","v":8445.6938808303603}]
[null,"Financial revenue (III)",{"$f":"RAND()*(60-20)+20","v":26.013853044747041},{"$f":"RAND()*(60-20)+20","v":55.674976270358037}]
[null,"Interest expenses (IV)",{"$f":"RAND()*(2500-1500)+1500","v":2289.1583811989431},{"$f":"RAND()*(2500-1500)+1500","v":2023.4050127388073}]
[null,"FINANCIAL INCOME (III-IV)",{"$f":"C24-C25","v":-2263.144528154196},{"$f":"D24-D25","v":-1967.7300364684493}]
[null,"Extraordinary revenue (V)",{"$f":"RAND()*(200-100)+100+G10+G14","v":4314.9916451329063},{"$f":"RAND()*(200-100)+100+H10+H14","v":265.41076867317071}]
[null,"Extraordinary Expense (VI)",{"$f":"RAND()*(200-100)+100+INT(G12)","v":1000.6033377703378},{"$f":"RAND()*(200-100)+100","v":124.59986854764009}]
[null,"EXTRAORDINARY INCOME (V-VI)",{"$f":"C27-C28","v":3314.3883073625684},{"$f":"D27-D28","v":140.81090012553062}]
[null,"Employee participation to the result (VII)",{"$f":"C34/4","v":2419.2073554192139},{"$f":"D34/4","v":1045.0697002537399}]
[null,"Income taxes (VIII)",{"$f":"C34/3","v":3225.6098072256186},{"$f":"D34/3","v":1393.4262670049866}]
[null,"TOTAL REVENUE (I+III+V)",{"$f":"C27+C24+C11","v":45605.777764554623},{"$f":"D27+D24+D11","v":34019.744136017754}]
[null,"TOTAL EXPENSES (II+IV+VI+VII+VIII)",{"$f":"C22+C25+C28+C30+C31","v":35928.948342038049},{"$f":"D22+D25+D28+D30+D31","v":29839.465358789043}]
[null,"PROFIT OR LOSS",{"$f":"C32-C33","v":9676.8294225165737},{"$f":"D32-D33","v":4180.278777228712}]

{"sheet":"Fill it","index":3,"n_rows":516,"n_cols":16,"rows_kept":516,"cut":false,"hidden":false,"merged":[[480,13,480,15],[482,1,482,3],[485,1,486,3],[489,5,490,9],[489,13,489,15],[506,1,506,2],[507,1,507,2],[491,5,491,6],[492,5,492,6],[493,1,493,3],[493,5,493,6],[494,5,494,6],[511,13,511,15],[495,5,495,6],[495,13,495,15],[496,5,496,6],[497,5,497,6],[498,5,498,6],[499,5,499,6],[502,13,502,15],[472,8,472,10],[472,13,472,15],[474,13,474,15],[478,8,478,10],[40,13,40,15],[460,1,462,15],[472,1,472,3],[31,13,31,15],[24,13,24,15],[11,1,11,3],[22,1,22,3],[18,13,18,15],[27,5,27,6],[28,5,28,6],[21,5,21,6],[22,5,22,6],[23,5,23,6],[20,5,20,6],[18,5,19,9],[35,1,35,2],[36,1,36,2],[24,5,24,6],[25,5,25,6],[26,5,26,6],[7,8,7,10],[1,1,1,3],[1,8,1,10],[1,13,1,15],[14,1,15,3],[3,13,3,15],[9,13,9,15]]}
[]
[null,"FUNCTIONAL ASSESSMENT",null,null,null,null,null,null,"FUNCTIONAL ASSESSMENT",null,null,null,null,"I.M.B"]
[null,null,"N","N-1",null,null,null,null,null,"N","N-1",null,null,null,"N","N-1"]
[null,"WORKING CAPITAL:",null,null,null,null,null,null,"TREASURY",null,null,null,null,"…"]
[null,"STABLE RESSOURCES",null,null,null,null,null,null,"TRASURY NEEDS"]
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[null,null,null,null,null,null,null,null,"TREASURY RESSOURCES",null,null,null,null,"Operating revenue (1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
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[null,"STABLE USES",null,null,null,null,null,null,"OR"]
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[null,null,null,null,null,null,null,null,"WORKING CAPITAL"]
[null,null,null,null,null,null,null,null,"WORKING CAPITAL REQUIREMENTS"]
[null,"WORKING CAPITAL REQUIREMENTS:",null,null,null,null,null,null,null,null,null,null,null,"Added value (2)"]
[null,"CURRENT USES"]
[null,null,null,null,null,"CASH FLOW STATEMENT",null,null,null,null,null,null,null,"Only if you sale goods"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"Gross margin (3)"]
[null,"CURRENT RESSOURCES"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
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[null,null,null,null,null,"TOTAL",null,null,"TOTAL"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"EBITDA (4)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"Overall Gross profit (5)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"…"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,"Cash Flow (6)"]
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[null,"TABLEAU A NE PAS MODIFIER"]
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