Variables (a) | Management decisions | |||
Year 1 | Year 2 | Year 3 | ||
IT/MR | 0.5 | 3.5 | 0.57143 | |
IA/IF | 1.333 | 0.375 | 2 | |
L = IT/MR − IA/IF | −0.833 | 3.125 | −1.42857 | |
IA/MR | 2 | 1.50 | 0.857143 | |
IT/IF | −0.3330 | 0.875 | 1.33333 | |
G = IA/MR − IT/IF | 1.666 | 0.625 | −0.4762 | |
ASSET VARIABLES | VARIABLES LIABILITY | |||
INCREASING ASSETS (IA) | INCREASING FINANCING (IF) | |||
(+) Intangible assets | (+) Own funds or Equity | |||
(+) Gross tangible | (−) Grants and legacies received | |||
(+) Gross investment property | (+) Non-current liabilities | |||
(+) Non-current assets held for sale | (+) Current liabilities | |||
(+) Stocks | (+) Accruals income | |||
(−) Trade debtor and other account to collect | ||||
(−) liability accrual | ||||
INCREASE TREASURY (IT) | MANAGEMENT RESULT (MR) | |||
(+) Financial Long Term Investments | (+) Undistributed result | |||
(+) Cash and other liquid assets Equivalents | (+) Amortization and value impairment | |||
(+) Financial Sort Term Investments | (+) Grants and legacies received | |||
(−) Accruals income | ||||
(+) liability accrual | ||||
(+) Contingency | ||||