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Venture 2006

HINTS ABOUT THE FINANCIAL PLAN SPREADSHEET The present spreadsheet is available to Venture 2006 entrants as help in preparing their financial plans. The spreadsheet shall be used by Venture 2006 entrants solely for the participation in the Venture business plan competition explicitly for the preparation of the financial plan and for no other purposes. The spreadsheet may not be furnished to any other person. The individual parts of the financial plan are to some extent generic, and users should adapt them to reflect their own situation. Venture 2006 accepts no responsibility for the correctness or completeness of this spreadsheet. Entrants are responsible for all figures and statements derived from these spreadsheet. Contents Sheet no. Name Description 1 Hints Hints on using the spreadsheet 2 Assumptions Summary of the assumptions on which the financial plan is based 3 Details Detailed information for preparing the profit & loss statement, balance sheet and cash flow calculation (P&L, balance sheet, cash flow) - Specification of costs and revenue - Cash flow calculation - P&L statement - Balance sheet - Personnel development - Gross margin per product/service - Wages - Investments 4 Overview Summary/overview of the profit & loss statement, balance sheet and cash flow calculation (P&L, balance sheet, cash flow) 5 Sales development Graph showing development of sales, gross margin and net profit 6 Cash needs Graph showing cumulated cash needs (scenarios) 7 Graph data Data for graphs (Sheets 5 and 6)

Remarks and recommended procedure 1.) All the necessary entries can be made on Sheet 3 "Details (P&L, Balance Sheet, Cash Flow)". The relevant entry cells are shown in green; the remaining cells are calculated using this information and are best not altered (the spreadsheets should, of course, be adjusted to the specific situation). 2.) The entries in your financial plan are determined by your assumptions (proposals on Sheet 3 "Details (P&L, Balance Sheet, Cash Flow)") and in the planning for the sales of your products/services and the development of the personnel levels. To facilitate handling the figures, you are recommended to record your assumptions/forecasts

Venture 2006
HINTS ABOUT THE FINANCIAL PLAN SPREADSHEET on a separate spreadsheet (must be created), and to make the entries in Sheet 3 "Details (P&L, Balance Sheet, Cash Flow)" via links. 3.) Calculations are monthly for the first two years, and annual thereafter. The overview spreadsheets for the P&L statement, the balance sheet and the cash flow calculation can be found on Sheet 4 "Overview (P&L, Balance Sheet, Cash Flow)". 4.) Two basic graphs (Sales development and Cash needs) have been prepared (data entry via Sheet 7 "Graph data"); you are, however, recommended not to restrict yourself to these two graphs, but also to use other formats.

SAMPLE CO. LTD


Assumptions for the financial plan (summary) SALES: - The first sales will take place in 1/2006 - Price structure: Product/service 1 0 Product/service 2 0 Product/service 3 0 Product/service 4 0 COSTS OF SERVICES PROVIDED - Material costs per unit: Product/service 1 Product/service 2 Product/service 3 Product/service 4

0 0 0 0

OPERATING COSTS - Monthly wages reflect current market rates - Consultants for special projects and auditors will be paid at market rates - Social costs as percentage of wage costs 0% - Annual rise in wages 15% - The model for the number of employees is given in the financial plan - Commissions on sales 0% - Additional costs per person calculated as follows: Costs per pers./month Office material Production 0 Development/engineering 0 Marketing & sales 0 Administration 0 Travel Communication 0 0 0 0 0 0 0 0 0.00 0% ##### 30%

Rent per square metre per month Provisions for unpaid invoices in % of sales Interest income on liquid assets Income tax

BALANCE SHEET - Debitors are settled within 30 days, creditors within 30 days - Goods are purchased on average 30 days before the sale of the product/service - Fixed assets include computers, software, office equipment and property - Individual depreciation periods per asset and cost centre - Provisions for wages represent half a monthly salary - Taxes are paid at the end of the tax period

Page 1

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Income & expenditure (direct calculation of cash flow) 10-Mar-13 5:49 CASH AT START OF MONTH/YEAR Income Sales income received Interest income Total income Expenditure Salaries Social and other personnel costs Commissions, bonuses Material purchases Returns Advertising Publicity material Exhibitions Office material Travel and refreshment Communication Maintenance/repairs Rent Water and electricity Insurance External consultants Prof. services (legal, accounting, etc.) Tax Capital expenditure Interest payments Total expenditure Increase/decrease in cash Funds received from financing Funds received from credits CASH AT END OF MONTH/YEAR 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 0 0 0 0 0 0 0 0 0 0 0 0 Total 2006 0

Page 2

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Cash flow calculation (indirect calculation) 10-Mar-13 5:49 CASH AT START OF MONTH/YEAR Cash inflow Net profit Plus depreciation/amortization Plus changes in: Liabilities from performance Wage provisions Tax provisions Long-term debt/loans Total cash inflow Cash deployed Minus changes in: Net receivables from performance Stock Gross fixed assets Total cash deployed INCREASE/DECREASE IN CASH FINANCING (increase in equity) CASH AT END OF MONTH/YEAR 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 0 0 0 0 0 0 0 0 0 0 0 0 Total 2006 0

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Profit & loss statement 10-Mar-13 5:49 Sales Product/service 1 Product/service 2 Product/service 3 Product/service 4 Total sales Expenditure Costs of performance Direct production costs (wages) Material costs Returns Indirect production costs (overhead) Total costs of performance Gross profit In % of sales Operating costs Development/Engineering No. of personnel units Wages Bonuses Social and other personnel costs Consultancy Office material Travel and refreshment Communication Depreciation Total Development/Engineering In % of sales Marketing & Sales No. of personnel units Wages Commissions, bonuses Social and other personnel costs Office material Travel and refreshment Communication Depreciation Total Marketing & Sales In % of sales 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

As required 0 /person 0 /person 0 /person

0% of sales 0 /person 0 /person 0 /person

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Profit & loss statement 10-Mar-13 5:49 Publicity Publicity Exhibitions Other Total publicity In % of sales Administration No. of personnel units Wages Bonuses Social and other personnel costs Office material Travel and refreshment Communication Insurance Prof. services (legal, accounting, etc.) Provisions for unpaid invoices Office rent Water, electricity Maintenance, repairs Depreciation Total administration In % of sales Total operating costs In % of sales Operating profit (EBIT) In % of sales Financing expenditure Financing income Profit before tax Income tax Net profit In % of sales 0.0% Interest rate #DIV/0! 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0.0% of sales 0.0% of sales 0.0% of sales 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

0 0 0 0.0% as required 0.0%

/person /person /person of sales of sales


2

0.00 /m 2 0.00 /m

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Balance sheet 10-Mar-13 5:49 ASSETS Liquid assets Cash Gross receivables from customers (30, 60 or 90 days) Provisions for bad debts Net receivables from customers Stock/inventory (30, 60 or 90 days) Total liquid assets Fixed assets Computer hardware and software Furniture and other equipment Property, buildings and plant Total fixed assets Cumulated depreciation Computer hardware and software Furniture and other equipment Property, buildings and plant Total cumulated depreciation Net fixed assets TOTAL ASSETS LIABILITIES Debt Short-term debt Open third-party invoices (creditors) Provisions for wages Provisions for taxes Total short-term debt Long-term debt Loans and mortgages Total long-term debt Total debt Equity Share capital Reserves Profit/loss carried forward Total equity TOTAL LIABILITIES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 30 days 0.0% of gross 30 days 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

no entry field 30 days 15 days 90 days

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

Product/service 1
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0.0% of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

Product/service 2
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0.0% of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

Product/service 3
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0.0% of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

Product/service 4
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0.0% of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Personnel planning (personnel units) 10-Mar-13 5:49 Production Manufacturing Assembly Handling, logistics Purchasing Total Production Development/Engineering Development head Mechanical engineer Electrician Software developer Total Development/Engineering Marketing & Sales Marketing head Marketing Sales head Salespeople Customer service Total Marketing & Sales Administration CEO CFO Controller Accounting Personnel Secretarial services Total Administration TOTAL PERSONNEL (personnel units) Sales per employee 0 0 0 0 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0 0 0 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0 0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Monthly wage Annual wage 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Total 2006 0.0 0.0 0.0 0.0 0.0

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Salaries paid 10-Mar-13 5:49 Production Manufacturing Assembly Handling, logistics Purchasing Total Production Development/Engineering Development head Mechanical engineer Electrician Software developer Total Development/Engineering Marketing & Sales Marketing head Marketing Sales head Salespeople Customer service Total Marketing & Sales Administration CEO CFO Controller Accounting Personnel Secretarial services Total Administration TOTAL SALARIES PAID Social and other personnel costs Annual salary growth Salaries as % of starting salaries 0% of salary 15.0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 100.0% 0 0 0 0 0 0 0 0 0% 100.0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

100.0% 100.0%

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Investments 10-Mar-13 5:49 Production Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments Development/Engineering Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments Marketing Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments Administration Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments TOTAL INVESTMENTS 0 /Person 0 /Person 0 /Person 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 /Person 0 /Person 0 /Person 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 /Person 0 /Person 0 /Person 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 /Person 0 /Person 0 /Person 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

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Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Depreciation 10-Mar-13 5:49 Production Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation Development/Engineering Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation Marketing Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation Administration Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation TOTAL DEPRECIATION 3 years 7 years 10 years 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 years 7 years 10 years 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 years 7 years 10 years 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 3 years 7 years 10 years 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

Page 14

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Production and stock/inventory 10-Mar-13 5:49 Production Direct labour costs No. of personnel Salaries Bonus Social costs Total direct labour costs Indirect labour costs Office material Travel and refreshment Communication Rent Depreciation Total indirect labour costs Total Production 0 /Person 0 /Person 0 /Person 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 Total 2006

Stock/inventory Initial stock/inventory Additional purchases (30 days before sale) Product/service 1 Product/service 2 Product/service 3 Product/service 4 Total purchases Minus material costs of sales Product/service 1 Product/service 2 Product/service 3 Product/service 4 Total material costs Stock/inventory at the end of the period 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

Page 15

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Calculations 10-Mar-13 5:49 RENT Total office space Cost per m2 Total cost of office rental 2 Area (m ) per person Total production area Cost per m2 Total cost of production area Area (m2) per person
2 0.00 /m

Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11 Month 12 Jan-06 Feb-06 Mar-06 Apr-06 May-06 Jun-06 Jul-06 Aug-06 Sep-06 Oct-06 Nov-06 Dec-06 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0

Total 2006 0 0 0 0 0 0 0 0

2 0.00 /m

TAX Cumulated loss Taxable income Income tax

30% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Page 16

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Income & expenditure (direct calculation of cash flow) 10-Mar-13 5:49 CASH AT START OF MONTH/YEAR Income Sales income received Interest income Total income Expenditure Salaries Social and other personnel costs Commissions, bonuses Material purchases Returns Advertising Publicity material Exhibitions Office material Travel and refreshment Communication Maintenance/repairs Rent Water and electricity Insurance External consultants Prof. services (legal, accounting, etc.) Tax Capital expenditure Interest payments Total expenditure Increase/decrease in cash Funds received from financing Funds received from credits CASH AT END OF MONTH/YEAR 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 0 0 0 0 0 0 0 0 0 0 0 0 Total 2007 0

Page 17

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Cash flow calculation (indirect calculation) 10-Mar-13 5:49 CASH AT START OF MONTH/YEAR Cash inflow Net profit Plus depreciation/amortization Plus changes in: Liabilities from performance Wage provisions Tax provisions Long-term debt/loans Total cash inflow Cash deployed Minus changes in: Net receivables from performance Stock Gross fixed assets Total cash deployed INCREASE/DECREASE IN CASH FINANCING (increase in equity) CASH AT END OF MONTH/YEAR 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 0 0 0 0 0 0 0 0 0 0 0 0 Total 2007 0

Page 18

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Profit & loss statement 10-Mar-13 5:49 Sales Product/service 1 Product/service 2 Product/service 3 Product/service 4 Total sales Expenditure Costs of performance Direct production costs (wages) Material costs Returns Indirect production costs (overhead) Total costs of performance Gross profit In % of sales Operating costs Development/Engineering No. of personnel units Wages Bonuses Social and other personnel costs Consultancy Office material Travel and refreshment Communication Depreciation Total Development/Engineering In % of sales Marketing & Sales No. of personnel units Wages Commissions, bonuses Social and other personnel costs Office material Travel and refreshment Communication Depreciation Total Marketing & Sales In % of sales 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Page 19

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Profit & loss statement 10-Mar-13 5:49 Publicity Publicity Exhibitions Other Total publicity In % of sales Administration No. of personnel units Wages Bonuses Social and other personnel costs Office material Travel and refreshment Communication Insurance Prof. services (legal, accounting, etc.) Provisions for unpaid invoices Office rent Water, electricity Maintenance, repairs Depreciation Total administration In % of sales Total operating costs In % of sales Operating profit (EBIT) In % of sales Financing expenditure Financing income Profit before tax Income tax Net profit In % of sales 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Page 20

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Balance sheet 10-Mar-13 5:49 ASSETS Liquid assets Cash Gross receivables from customers (30, 60 or 90 days) Provisions for bad debts Net receivables from customers Stock/inventory (30, 60 or 90 days) Total liquid assets Fixed assets Computer hardware and software Furniture and other equipment Property, buildings and plant Total fixed assets Cumulated depreciation Computer hardware and software Furniture and other equipment Property, buildings and plant Total cumulated depreciation Net fixed assets TOTAL ASSETS LIABILITIES Debt Short-term debt Open third-party invoices (creditors) Provisions for wages Provisions for taxes Total short-term debt Long-term debt Loans and mortgages Total long-term debt Total debt Equity Share capital Reserves Profit/loss carried forward Total equity TOTAL LIABILITIES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Page 21

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Product/service 1
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

Page 22

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Product/service 2
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

Page 23

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Product/service 3
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

Page 24

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Product/service 4
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

Page 25

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Personnel planning (personnel units) 10-Mar-13 5:49 Production Manufacturing Assembly Handling, logistics Purchasing Total Production Development/Engineering Development head Mechanical engineer Electrician Software developer Total Development/Engineering Marketing & Sales Marketing head Marketing Sales head Salespeople Customer service Total Marketing & Sales Administration CEO CFO Controller Accounting Personnel Secretarial services Total Administration TOTAL PERSONNEL (personnel units) Sales per employee 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Page 26

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Salaries paid 10-Mar-13 5:49 Production Manufacturing Assembly Handling, logistics Purchasing Total Production Development/Engineering Development head Mechanical engineer Electrician Software developer Total Development/Engineering Marketing & Sales Marketing head Marketing Sales head Salespeople Customer service Total Marketing & Sales Administration CEO CFO Controller Accounting Personnel Secretarial services Total Administration TOTAL SALARIES PAID Social and other personnel costs Annual salary growth Salaries as % of starting salaries 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 115.0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

115.0% 115.0%

Page 27

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Investments 10-Mar-13 5:49 Production Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments Development/Engineering Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments Marketing Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments Administration Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments TOTAL INVESTMENTS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Page 28

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Depreciation 10-Mar-13 5:49 Production Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation Development/Engineering Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation Marketing Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation Administration Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation TOTAL DEPRECIATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Page 29

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Production and stock/inventory 10-Mar-13 5:49 Production Direct labour costs No. of personnel Salaries Bonus Social costs Total direct labour costs Indirect labour costs Office material Travel and refreshment Communication Rent Depreciation Total indirect labour costs Total Production 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

Stock/inventory Initial stock/inventory Additional purchases (30 days before sale) Product/service 1 Product/service 2 Product/service 3 Product/service 4 Total purchases Minus material costs of sales Product/service 1 Product/service 2 Product/service 3 Product/service 4 Total material costs Stock/inventory at the end of the period 0 0 0 0 0 0 0 0 0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

Page 30

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Calculations 10-Mar-13 5:49 RENT Total office space Cost per m2 Total cost of office rental 2 Area (m ) per person Total production area Cost per m2 Total cost of production area Area (m2) per person 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0 0 0 0 0 0 0 Month 13 Month 14 Month 15 Month 16 Month 17 Month 18 Month 19 Month 20 Month 21 Month 22 Month 23 Month 24 Jan-07 Feb-07 Mar-07 Apr-07 May-07 Jun-07 Jul-07 Aug-07 Sep-07 Oct-07 Nov-07 Dec-07 Total 2007

TAX Cumulated loss Taxable income Income tax 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

Page 31

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Income & expenditure (direct calculation of cash flow) 10-Mar-13 5:49 CASH AT START OF MONTH/YEAR Income Sales income received Interest income Total income Expenditure Salaries Social and other personnel costs Commissions, bonuses Material purchases Returns Advertising Publicity material Exhibitions Office material Travel and refreshment Communication Maintenance/repairs Rent Water and electricity Insurance External consultants Prof. services (legal, accounting, etc.) Tax Capital expenditure Interest payments Total expenditure Increase/decrease in cash Funds received from financing Funds received from credits CASH AT END OF MONTH/YEAR 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2008 0 Total 2009 0 Total 2010 0 Total 2011 0 Total 2012 0

Page 32

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Cash flow calculation (indirect calculation) 10-Mar-13 5:49 CASH AT START OF MONTH/YEAR Cash inflow Net profit Plus depreciation/amortization Plus changes in: Liabilities from performance Wage provisions Tax provisions Long-term debt/loans Total cash inflow Cash deployed Minus changes in: Net receivables from performance Stock Gross fixed assets Total cash deployed INCREASE/DECREASE IN CASH FINANCING (increase in equity) CASH AT END OF MONTH/YEAR 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2008 0 Total 2009 0 Total 2010 0 Total 2011 0 Total 2012 0

Page 33

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Profit & loss statement 10-Mar-13 5:49 Sales Product/service 1 Product/service 2 Product/service 3 Product/service 4 Total sales Expenditure Costs of performance Direct production costs (wages) Material costs Returns Indirect production costs (overhead) Total costs of performance Gross profit In % of sales Operating costs Development/Engineering No. of personnel units Wages Bonuses Social and other personnel costs Consultancy Office material Travel and refreshment Communication Depreciation Total Development/Engineering In % of sales Marketing & Sales No. of personnel units Wages Commissions, bonuses Social and other personnel costs Office material Travel and refreshment Communication Depreciation Total Marketing & Sales In % of sales 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Page 34

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Profit & loss statement 10-Mar-13 5:49 Publicity Publicity Exhibitions Other Total publicity In % of sales Administration No. of personnel units Wages Bonuses Social and other personnel costs Office material Travel and refreshment Communication Insurance Prof. services (legal, accounting, etc.) Provisions for unpaid invoices Office rent Water, electricity Maintenance, repairs Depreciation Total administration In % of sales Total operating costs In % of sales Operating profit (EBIT) In % of sales Financing expenditure Financing income Profit before tax Income tax Net profit In % of sales 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0% 0 0% 0 0% 0 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% 0 0 0 0 0% Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Page 35

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Balance sheet 10-Mar-13 5:49 ASSETS Liquid assets Cash Gross receivables from customers (30, 60 or 90 days) Provisions for bad debts Net receivables from customers Stock/inventory (30, 60 or 90 days) Total liquid assets Fixed assets Computer hardware and software Furniture and other equipment Property, buildings and plant Total fixed assets Cumulated depreciation Computer hardware and software Furniture and other equipment Property, buildings and plant Total cumulated depreciation Net fixed assets TOTAL ASSETS LIABILITIES Debt Short-term debt Open third-party invoices (creditors) Provisions for wages Provisions for taxes Total short-term debt Long-term debt Loans and mortgages Total long-term debt Total debt Equity Share capital Reserves Profit/loss carried forward Total equity TOTAL LIABILITIES 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Page 36

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Product/service 1
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

Page 37

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Product/service 2
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

Page 38

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Product/service 3
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

Page 39

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Gross margin per product/service 10-Mar-13 5:49 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Product/service 4
Sales No. of units Average selling price Total sales Share of total sales Direct costs Material costs per unit Material Direct labour costs Indirect labour costs Returns Total direct costs GROSS MARGIN Gross margin in % of sales 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0% 0 0 0 0.0%

Page 40

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Personnel planning (personnel units) 10-Mar-13 5:49 Production Manufacturing Assembly Handling, logistics Purchasing Total Production Development/Engineering Development head Mechanical engineer Electrician Software developer Total Development/Engineering Marketing & Sales Marketing head Marketing Sales head Salespeople Customer service Total Marketing & Sales Administration CEO CFO Controller Accounting Personnel Secretarial services Total Administration TOTAL PERSONNEL (personnel units) Sales per employee 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Page 41

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Salaries paid 10-Mar-13 5:49 Production Manufacturing Assembly Handling, logistics Purchasing Total Production Development/Engineering Development head Mechanical engineer Electrician Software developer Total Development/Engineering Marketing & Sales Marketing head Marketing Sales head Salespeople Customer service Total Marketing & Sales Administration CEO CFO Controller Accounting Personnel Secretarial services Total Administration TOTAL SALARIES PAID Social and other personnel costs Annual salary growth Salaries as % of starting salaries 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0% 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

132.3% 152.1% 174.9% 201.1% 231.3%

Page 42

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Investments 10-Mar-13 5:49 Production Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments Development/Engineering Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments Marketing Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments Administration Computer hardware and software Furniture and other equipment Property, buildings and plant Total investments TOTAL INVESTMENTS 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Page 43

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Depreciation 10-Mar-13 5:49 Production Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation Development/Engineering Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation Marketing Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation Administration Computer hardware and software Furniture and other equipment Property, buildings and plant Total depreciation TOTAL DEPRECIATION 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Page 44

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Production and stock/inventory 10-Mar-13 5:49 Production Direct labour costs No. of personnel Salaries Bonus Social costs Total direct labour costs Indirect labour costs Office material Travel and refreshment Communication Rent Depreciation Total indirect labour costs Total Production 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

Stock/inventory Initial stock/inventory Additional purchases (30 days before sale) Product/service 1 Product/service 2 Product/service 3 Product/service 4 Total purchases Minus material costs of sales Product/service 1 Product/service 2 Product/service 3 Product/service 4 Total material costs Stock/inventory at the end of the period 0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

0 0 0 0 0 0

Page 45

Details (P&L, Bal Sheet, CF)

SAMPLE CO. LTD Calculations 10-Mar-13 5:49 RENT Total office space Cost per m2 Total cost of office rental 2 Area (m ) per person Total production area Cost per m2 Total cost of production area Area (m2) per person 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 0 0.00 0 0 Total 2008 Total 2009 Total 2010 Total 2011 Total 2012

TAX Cumulated loss Taxable income Income tax 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

SAMPLE CO. LTD


Profit & Loss Statement 2006 2007 2008 2009 2010 2011 2012 Sales Product/service 1 Product/service 2 Product/service 3 Product/service 4 Total sales Cost of services provided Gross margin In % of sales Operating costs Development/Engineering In % of sales Marketing & Sales In % of sales Administration In % of sales Total operating costs In % of sales Operating profit In % of sales Financing expenditure Financing income Profit before tax Income tax Net profit In % of sales

0 0 0 0 0 0 0 0%

0 0 0 0 0 0 0 0%

0 0 0 0 0 0 0 0%

0 0 0 0 0 0 0 0%

0 0 0 0 0 0 0 0%

0 0 0 0 0 0 0 0%

0 0 0 0 0 0 0 0%

0 0% 0 0% 0 0% 0 0% 0 0% 0 0 0 0 0 0%

0 0% 0 0% 0 0% 0 0% 0 0% 0 0 0 0 0 0%

0 0% 0 0% 0 0% 0 0% 0 0% 0 0 0 0 0 0%

0 0% 0 0% 0 0% 0 0% 0 0% 0 0 0 0 0 0%

0 0% 0 0% 0 0% 0 0% 0 0% 0 0 0 0 0 0%

0 0% 0 0% 0 0% 0 0% 0 0% 0 0 0 0 0 0%

0 0% 0 0% 0 0% 0 0% 0 0% 0 0 0 0 0 0%

SAMPLE CO. LTD


Balance sheet at end of accounting year 2006 2007 2008 2009 2010 2011 2012 Assets Liquid assets Cash Net receivables from customers Stock/inventory (30, 60 or 90 days) Total liquid assets Gross fixed assets Minus cumulated depreciation Net fixed assets TOTAL ASSETS LIABILITIES Debt Short-term debt Open third-party invoices (creditors) Provisions for wages Provisions for taxes Total short-term debt Long-term debt Loans and mortgages Total long-term debt TOTAL DEBT Equity Share capital Reserves Profit/loss carried forward Total equity TOTAL LIABILITIES

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0 0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

0 0 0 0 0

SAMPLE CO. LTD


Cash flow calculation 2006 2007 2008 2009 2010 2011 2012 CASH AT BEGINNING OF YEAR Cash inflow Net profit Plus depreciation/amortization Plus changes in: Liabilities from performance Wage provisions Tax provisions Long-term debt/loans Total cash inflow Cash outflow Minus changes in: Net receivables from performance Stock Gross fixed assets Total cash outflow CASH INCREASE/DECREASE FINANCING (INCREASE IN EQUITY) CASH AT END OF YEAR 0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

0 0 0 0 0 0 0

Check sums: Check balance sheet Check cash flow and profit & loss statement Check cash flow and balance sheet

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

0 0 0

Development of sales, gross margin and net profit


1 1 1 1 1 Unit 1 0 0 0 0 0 2006 2007 2008
Sales development

2009
Gross margin

2010
Net profit

2011

2012

Cumulative cash needs 1

1 Cumulative cash needs (excl. external financing)

0 2006

2007

2008

2009 Jahr

2010

2011

2012

SAMPLE CO. LTD


Profit & loss statement

Sales development Sales development Gross margin Net profit Cash needs

00000 00000 00000 00000 00000 00000 00000 2006 2007 2008 2009 2010 2011 2012 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0

2006 2007 2008 2009 2010 2011 2012 Balance sheet Normal case Best case Worst case 0 0 0 0 0 0 0