Parameter allocation

Parameter allocation - Assets

Usage instructions and tips

If you have any doubts about any item, you can always ask from us. Very often a parameter with same name should be allocated to different item depending on company and situation. I.e., even though there are many common rules, there are many situations that have to be solved case-by-case.
Sometimes it is difficult to say only based on balance sheet information how to handle an item. In these cases Notes to financial statements may tell you the answer.
Size matters, especially relative size. It is not very relevant where to put 10 millions in the balance sheet if it totals to 10 billions. So the bigger the item, the more it has relevance and more you should consider it.

Parameters

Item in balance sheet assets	Most probable target in Excel model	Note
Accounts receivable	Receivables
Accounts receivable trade	Receivables
Allowance for doubtful accounts	Receivables
Available-for-sale investments	Investments / Cash and cash equivalents	Depends on the liquidity.
Bank and cash	Cash and cash equivalents
Capitalized development costs	Other intangible rights
Cash and cash equivalents	Cash and cash equivalents
Cash on hand and at banks	Cash and cash equivalents
Cash, cash equivalents and short-term investments	Cash and cash equivalents
Construction in progress	Tangible assets / Inventories	Inventories if the company is e.g. in construction business.
Current assets	-	Either this is a sum item that is not imputted to Excel or you have to allocate it to different current assets.
Deferred charges	Other non-current / current assets
Deferred expenses	Other non-current / current assets
Deferred income taxes	Deferred tax assets
Deferred tax assets	Deferred tax assets
Deferred taxes	Deferred tax assets
Equipment on operating leases	Tangible assets
Financial assets	-	Either this is a sum item that is not imputted to Excel or you have to allocate it to different current assets (usually to receivables and cash).
Fixed and other noncurrent assets	-	Either this is a sum item that is not imputted to Excel or you have to allocate it to different non-current assets.
Fixed assets	Tangible assets	This can also be a sum item that is not imputted to Excel.
Fixed assets and other non-current assets	Tangible assets	This can also be a sum item that is not imputted to Excel.
Goodwill	Goodwill
Goodwill arising on consolidation	Goodwill
Intangible assets	Other intangible assets
Inventories	Inventories
Inventory	Inventories
Investments	Investments
Investments and long-term financial assets	Investments
Investments in affiliates and other financial assets	Investments
Investments in associated companies	Investments
Investments in joint ventures and equity investees	Investments
Land	Tangible assets
Liquid assets	Cash and cash equivalents
Long-term Investments	Investments	See where this is in assets (non-current or current). If the amount is big, you should try to find out a true nature of this item (notes to financial statements). This may require case-by-case consideration so please ask from us.
Long-term loans receivable	Other non-current assets
Machinery and equipment	Tangible assets
Marketable securities and other instruments	Cash and cash equivalents
Marketable securities and short-term investments	Cash and cash equivalents
Non-fixed assets	Other intangible assets
Other accounts receivable	Receivables
Other assets	Other non-current assets / Other current assets	See where this is in assets (non-current or current). If the amount is big, you should try to find out a true nature of this item (notes to financial statements). This may require case-by-case consideration so please ask from us.
Other current assets	Other current assets
Other financial assets	Cash and cash equivalents	See where this is in assets (non-current or current). If the amount is big and this is located in current assets, then you should try to find out a true nature of this item (notes to financial statements). This may require case-by-case consideration so please ask from us.
Other intangible Assets	Other intangible assets
Other non-current assets	Other non-current assets
Other receivables	Receivables / Other non-current / current assets
Other receivables and assets	Other non-current / current assets
Prepaid expenses	Other current assets
Prepaid expenses and accrued income	Other current assets
Prepaid expenses and deferred collections	Other current assets
Property and equipment	Tangible assets
Property, plant and equipment	Tangible assets
Receivables	Receivables
Receivables and other assets	Receivables
Securities	Cash and cash equivalents
Short-term investments	Cash and cash equivalents / Other current assets	Depends on liquidity
Short-term loan receivable	Receivables / Other current assets
Start-up expenses	Other intangible assets
Tangible fixed assets	Tangible assets
Tax receivables	Deferred tax assets
Temporary cash investments	Cash and cash equivalents
Total accounts receivable	Receivables / Sum item	Either this is a sum item that is not imputted to Excel or receivables.
Total assets	Balance sheet total	Not imputted in Excel (calculated automatically).
Total current assets	-	Either this is a sum item that is not imputted to Excel or you have to allocate it to current assets.
Total financial assets	-	Either this is a sum item that is not imputted to Excel or you have to allocate it to cash and receivables.
Total fixed and other noncurrent assets	-	Either this is a sum item that is not imputted to Excel or you have to allocate it to non-current assets.
Total intangible assets	Other intangible assets
Total non-current assets	-	Either this is a sum item that is not imputted to Excel or you have to allocate it to non-current assets.
Trade	Receivables
Trade accounts receivable	Receivables
Trade and suppliers receivables	Receivables
Trade receivables	Receivables