Podcast
Questions and Answers
Which formula is used to calculate the variation of working capital (BFR)?
Which formula is used to calculate the variation of working capital (BFR)?
- $\Delta$ WorkingCapital = Working capital N - Working capital N-1 (excluding Cash and <1 Year Financial debt)
- $\Delta$ WorkingCapital = $\Delta$ Inventories + $\Delta$ Accounts Receivable + $\Delta$ Other current assets (excluding Cash*) - $\Delta$ Accounts Payable - $\Delta$ Other current liabilities (excluding Short-term Financial debt) (correct)
- $\Delta$ WorkingCapital = Working capital N - Working capital N-1
- $\Delta$ WorkingCapital = Working capital N - Working capital N-1 (with the same exclusions as above: Cash and <1 Year Financial debt)
What are the two ways to calculate the variation of BFR?
What are the two ways to calculate the variation of BFR?
- Calculating the BFR of the year N and the year N-1, then taking the difference (correct)
- Calculating the delta post by post and calculating the BFR of the year N and the year N-1, then taking the difference
- Calculating the delta post by post
- Calculating the BFR of the year N and the year N-1, then taking the difference and calculating the delta post by post
What is the impact on cash when there is a decrease in payment delays from customers?
What is the impact on cash when there is a decrease in payment delays from customers?
- Positive impact on cash (correct)
- Cannot be determined from the information given
- No impact on cash
- Negative impact on cash
What is the impact on cash when there is an increase in payment delays from suppliers?
What is the impact on cash when there is an increase in payment delays from suppliers?
What is the impact on cash when there is an increase in inventory levels?
What is the impact on cash when there is an increase in inventory levels?
What is the impact on cash when there is an increase in sales with customer payment delays?
What is the impact on cash when there is an increase in sales with customer payment delays?
In general, what is the relationship between the growth of a company and the growth of the BFR delta?
In general, what is the relationship between the growth of a company and the growth of the BFR delta?
What are the two types of cash flows in relation to shareholders and creditors?
What are the two types of cash flows in relation to shareholders and creditors?
What are the inflows in relation to creditors?
What are the inflows in relation to creditors?
What are the outflows in relation to shareholders?
What are the outflows in relation to shareholders?
Which of the following is a correct way to calculate the variation of working capital (BFR)?
Which of the following is a correct way to calculate the variation of working capital (BFR)?
Which of the following has a positive impact on cash?
Which of the following has a positive impact on cash?
What is the relationship between the growth of a company and the delta of the BFR?
What is the relationship between the growth of a company and the delta of the BFR?
What are the two types of cash flows in relation to shareholders and creditors?
What are the two types of cash flows in relation to shareholders and creditors?
What are the cash flows from operating activities impacted by?
What are the cash flows from operating activities impacted by?
What is the formula to calculate net fixed assets?
What is the formula to calculate net fixed assets?
When are the dividends paid in year N?
When are the dividends paid in year N?
How are increases in capital typically achieved?
How are increases in capital typically achieved?
What is the purpose of capital reduction?
What is the purpose of capital reduction?
Which of the following is true about cash flows from investing activities?
Which of the following is true about cash flows from investing activities?
