Balance Sheet Instructions:
Drag items from the original balance sheet on the left to the
appropriate categories in the investor balance sheet on the right.
- Each category box is independently scrollable
-
Click the "±" button to toggle between adding and subtracting an
item
- Click anywhere else on an item to remove it
-
Try the "Load Example" button to see the correct categorization
Original Accounting Balance Sheet
Assets
Cash & cash equivalents
8.24%
Other current assets
1.79%
Property, plant, & equipment
45.34%
Investments in associates
0.93%
Other financial investments
5.59%
Other non-current assets
3.68%
Liabilities & Equity
Current portion of debt
5.05%
Other current liabilities
14.14%
Other non-current liabilities
5.35%
Total Liabilities & Equity:
100.00%
Investor Balance Sheet
Operating Assets & Liabilities
Current Operating Assets & Liabilities
Net Working Capital:
0.00%
Non-Current Operating Assets & Liabilities
Net Non-Current Operating Assets:
0.00%
Net Operating Assets (NOA):
0.00%
Financial Assets & Liabilities
Financial Assets
Total Financial Assets:
0.00%
Financial Obligations (Debt)
Total Financial Obligations:
0.00%
Net Financial Obligations (NFO):
0.00%
Equity
Balance Check: NOA = NFO + Equity
Not balanced
Income Statement Instructions:
Drag items from the original income statement on the left to the
appropriate categories in the investor income statement on the right.
- Each category box is independently scrollable
-
Click the "±" button to toggle between adding and subtracting an
item
- Click anywhere else on an item to remove it
-
Try the "Load Example" button to see the correct categorization
-
Enter the statutory tax rate and click "Calculate Tax Effects" to
compute the tax-adjusted financial income/expense
Original Accounting Income Statement
Selling, general, & administrative expense
21.76%
Other operating expense
6.84%
Disposals, restructuring, & impairment charges
0.64%
Other non-recurring items
0.06%
Income from associates
0.06%
Investor Income Statement
Financial Income & Expense
Financial Income
Financial Income, after tax:
0.00%
Financial Expense
Financial Expense, after tax:
0.00%
Net Financial Expense (NFE):
0.00%
Common Net Income
Common Net Income (CNI):
0.00%
Operating Income
Operating Income, after tax (OI):
0.00%
Income Statement Check: OI = CNI + NFE
Not balanced