Best Practice Model Example 6.1

IMPORTANT NOTE: BPM does not provide any warranties or guarantees relating to the correctness of the formulas or outputs
contained in this model.
Best Practice Modelling

Example Best Practice Model 6.1
Go to Table of Contents
Primary Developer: BPM Cover Notes - This is a simple example of a best practice historical and forecast business planning model. - The purpose of this model is to provide an example of a historical and forecast business planning model developed using bpmToolbox in accordance with the Best Practice Spreadsheet Modelling Standards (Version 6.1). - To navigate or view the content of this model, click on the 'Go to Table of Contents' hyperlink above. - Subscribe to the Best Practice Modelling Network to be notified of new best practice example models. - For more information see: Model Notes
Table of Contents
Go to Cover Sheet
Section & Sheet Titles 1. Overview

1.1. Notes
a. Model Notes b. Standards Illustration Sheet
Page 4
5
6 7
1.2. Keys
a. Keys - Formats & Styles Key - Sheet Naming Key - Range Naming Key
15
16 -
2. Assumptions
2.1. Time Series Assumptions
a. Time Series Assumptions
19
20
21
2.2. Historical Assumptions

a. Income Statement - Historical Assumptions b. Balance Sheet - Historical Assumptions c. Cash Flow Statements - Historical Assumptions
22
23 24 26
2.3. Forecast Assumptions

a. Forecast Assumptions - Operational - Assumptions - Working Capital - Assumptions - Assets - Assumptions - Capital - Assumptions - Taxation - Assumptions - Other Balance Sheet Items - Assumptions
28
29 -
3. Outputs
3.1. Historical Outputs
a. Income Statement - Historical Outputs b. Balance Sheet - Historical Outputs c. Cash Flow Statement - Historical Outputs
34
35
36 37 39
3.2. Forecast Outputs

a. Forecast Outputs - Operational - Outputs - Working Capital - Outputs
41
42 -
Table of Contents
Go to Cover Sheet
Section & Sheet Titles

- Assets - Outputs - Capital - Outputs - Taxation - Output Summary - Other Balance Sheet Items - Outputs b. Income Statement - Forecast Outputs c. Balance Sheet - Forecast Outputs d. Cash Flow Statement - Forecast Outputs
Page
49 50 52
3.3. All Periods Outputs

a. Income Statement - All Periods Outputs b. Balance Sheet - All Periods Outputs c. Cash Flow Statement - All Periods Outputs
56
57 58 60
3.4. Dashboard Outputs

a. Business Planning Summary
62
63
4. Appendices
4.1. Checks
a. Checks - Error Checks - Sensitivity Checks - Alert Checks
64
65
66 -
4.2. Lookup Tables

a. Time Series Lookup Tables b. Capital - Lookup Tables c. Dashboards - Lookup Tables
69
70 73 74 74
Total Pages:
Overview
Section 1.
Section Cover Notes Contains notes explaining the purpose and use of this model and where more help can be obtained. Contains diagrams summarising designated components of the model. Also contains keys explaining the Formats & Styles, Sheet Naming & Range Naming principles used in this model.
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Notes
Sub-Section 1.1.
Sub-Section Cover Notes Contains general notes about the purpose and use of this model. Also contains contact details for BPM.
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Model Notes
x h O Area:
General Intended Audience Simplification Standards Annotations
Notes
This model has been designed to provide an example of the implementation of the Best Practice Spreadsheet Modelling Standards Version 6.1. This model has been developed for those interested in implement spreadsheet best practices. Many components of this model have been significantly simplified to prevent confusion. This model has been built in accordance with Version 6.1 of the Best Practice Spreadsheet Modelling Standards. Brief notes have been included throughout the Section Cover Sheets and Assumption Sheets within this workbook. These notes have been included in accordance with Best Practice and are not designed to provide detailed insight into how this model was developed or how it could be improved or enhanced. BPM specializes in the provision of Best Practice Spreadsheet Modelling products and services, including the provision of training and support services. This training and support ranges from our base courses (such as the bpmToolbox Fundamentals course) to courses customized to meet specific client needs. For more information on BPM's training and support services, contact BPM on the details provided below. Address: BPM Level 8, 330 Collins Street Melbourne, Victoria Australia 3000 +613 9244 9800 Info@bpmglobal.com www.bestpracticemodelling.com
Further Training
Contact BPM
Telephone: Email: Website:
To order the Best Practice Spreadsheet Modelling Standards, go to: Downloads: www.bestpracticemodelling.com/downloads/standards
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Standards Illustration Sheet

SMA 1.
General Concepts
Go to Workbook Purpose Example Workbook Purpose The purpose of a workbook should be the primary consideration of a model developer during every stage of a workbooks development. The purpose of a workbook can be universally segregated into three levels as follows: a) The purpose of the workbook; b) The purpose of each sheet; and c) The purpose of each component within each sheet. Go to Sheet Classification Example Sheet Classification The sheet content and sheet purpose of every sheet in a workbook should be visually identifiable at all times. Sheet Content Every sheet in a workbook should be visually identifiable as being one of the following sheet types: Go to Cover Sheet Example a) Cover sheet Go to Contents Sheet Example b) Contents sheet Go to Section Cover Sheet Example c) Section cover sheet d) Model schematic sheet Go to Time Series Sheet Example e) Time series sheet Go to Blank Sheet Example f) Blank sheet Go to Lookup Sheet Example g) Lookup sheet h) Chart sheet Sheet Purpose Every sheet in a workbook should have the purpose of either collecting assumptions or not collecting assumptions. Hence, every sheet in a workbook should be visually identifiable as having one of the following sheet purposes: Go to Assumption Sheet Example a) Assumption sheet; or Go to Output Sheet Example b) Output sheet. Go to Cell Classification Example Cell Classification The cell content and cell purpose of every cell in every worksheet should be visually identifiable at all times. Go to Cell Content Example Cell Content Every cell in every worksheet should be visually identifiable as containing one of the following content types: a) Constant; b) Formula; or c) Mixed (combination of constant and formula).
BPMS 1-1
BPMS 1-2
BPMS 1-3
BPMS 1-4
BPMS 1-5
BPMS 1-6
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BPMS 1-7
Cell Purpose Every cell in every worksheet should have the purpose of either collecting assumptions or not collecting assumptions. Hence, every cell in every worksheet should be visually identifiable as having one of the following cell purposes: Go to Assumption Cell Example a) Assumption cell; or Go to Output Cell Example b) Output cell. Assumption Classification An assumption is defined as anything within a workbook that is intended to be manipulated by model users to affect output. Every assumption in a workbook must be classified as one of the following types: a) Base assumption; or b) Sensitivity assumption. Go to Assumption Cell Content Example Assumption Cell Content Every assumption cell in every worksheet should contain constant cell content.
BPMS 1-8
BPMS 1-9
SMA 2.
BPMS 2-1
Workbook Structure
Go to Cover Sheet Example Workbook Cover Sheet Every workbook that contains more than one sheet should contain a separate cover sheet as the first sheet in the workbook. Go to Section Cover Sheet Example Workbook Sections Every workbook that contains multiple categories or similar types of information should be separated into sections. A separate section should be created in a workbook for each sheet or group of sheets containing similar types of information. Go to Section Cover Sheet Example Section Cover Covers A section cover sheet should be used at the start of each section in a workbook to indicate the commencement of each new section.
BPMS 2-2
BPMS 2-3
BPMS 2-4
Go to Contents Sheet Example Table of Contents Every workbook with more than one sheet should contain a table of contents outlining the structure and composition of the underlying workbook. Go to Contents Sheet Example Table of Contents Information A Table of Contents should: a) Show the sections of the workbook (if any sections have been created); b) Reference the sheet title of each sheet in the model; c) Clearly number each section and sheet; and d) Be located near the front of the workbook (generally the second sheet in the workbook). Go to Workbook Navigation Example Workbook Navigation Every workbook with more than one sheet should contain: a) a table of contents sheet outlining the sections and sheets in the workbook; b) hyperlinks from the table of contents to every sheet in the workbook; and c) a hyperlink to the table of contents always in view on every sheet in the workbook.
BPMS 2-5
BPMS 2-6
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SMA 3.
Sheet Structure
Go to Sheet Titles Example Sheet Titles Every sheet in a workbook should contain a clearly highlighted sheet title that is: a) Consistently formatted on every sheet; b) Consistently located on every sheet type; and c) Always in view on the screen when that sheet is active. Sheet Type Consistency Sheets of the same sheet type within a workbook should be consistently structured and formatted. This standard applies to: Go to Sheet Type Consistency Example A a) Sheet title, styles and positioning; Go to Sheet Type Consistency Example B b) Heading styles and spacing; Go to Sheet Type Consistency Example C c) Column and row dimensions; d) Data entry points; e) Hyperlink positioning; f) Visibility of gridlines; g) Grouping levels; h) Zoom and viewing properties; i) Window panes and splits; and j) Formats and colours. Go to Grouping Rows or Columns Example Grouping Rows or Columns When hiding rows or columns in a worksheet, the rows or columns should always be grouped, not hidden.
BPMS 3-1
BPMS 3-2
BPMS 3-3
SMA 4.
BPMS 4-1
Formats & Styles

Go to Formats and Styles Key Example Formats and Styles Key Every workbook should contain a key or legend that explains the purpose of each format and style that has been applied to the cells in the workbook. Worksheet Data Alignment All data of the same type on a worksheet should be consistently aligned down rows or across columns. Go to Worksheet Data Alignment Example A Go to Worksheet Data Alignment Example B Go to Denomination Identification Example Denomination Identification Every number in a workbook should clearly indicate what type of denomination it is by either: a) Stating the denomination of a number in an appropriate corresponding heading, title column, row or label; or b) Formatting the number such that it is displayed as its denominator (e.g. $20, 20 tonnes, 20% or 20.0x). Go to Workbook Denomination Example Workbook Denomination There should be a primary denomination that is used consistently throughout the workbook. Where denominations differ from the primary denomination, they should be clearly labelled to inform other model developers and model users.
BPMS 4-2
BPMS 4-3
BPMS 4-4
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BPMS 4-5
Go to Hyperlink Consistency Example Hyperlink Consistency All hyperlinks within a workbook should use a consistent, dedicated style or format so that they are visually identifiable as being hyperlinks. Go to Work in Progress Example Work in Progress Any cell within a workbook that is subject to further work or not finalised should be visually identifiable as being work in progress.
BPMS 4-6
SMA 5.
BPMS 5-1
Assumption Entry Interfaces

Go to Assumption Sheet Example Assumptions Location All assumptions contained in a workbook should be located on dedicated and visually identifiable assumption sheets. Assumptions should never be located on output sheets. Go to No Assumption Repetition Example No Assumption Repetition Any single assumption should never be entered more than once into a workbook. Go to Control Cell Link Placement Example Control Cell Link Placement Every cell link that is attached to a control in a workbook should be located in the top left cell of the range over which its control is placed. Go to Lookup Sheet Example Control Lookup Data When using a control in a workbook that requires an input range (lookup data), the lookup data should always be located on a separate lookup sheet. Go to In-Cell Drop Down Lists Example In-Cell Drop Down Lists A cell in which data validation is used to create in cell drop down lists the range in which the drop down list is inserted should always be formatted as an assumption cell.
BPMS 5-2
BPMS 5-3
BPMS 5-4
BPMS 5-5
SMA 6.
BPMS 6-1
Sensitivity Analysis
Separate Sensitivity Assumption Sheets Every workbook that contains sensitivity analysis functionality should contain a dedicated sensitivity assumptions section (which is separate to the base assumptions section). Sheet Type for Sensitivity Assumption Entry Interfaces All sensitivity assumptions in a workbook should be located on assumption sheets. Separate Sensitivity Assumption Entry Interfaces Sensitivity assumptions should always be located on a dedicated sensitivity assumption sheet which is separate to its corresponding base assumption sheet.
BPMS 6-2
BPMS 6-3
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SMA 7.
Outputs & Presentations

Go to Segregation of Outputs Example Segregation of Outputs Output sheets and presentations, which may take the form of tables, graphs, diagrams or pictures, amongst other forms, should always be located in either: a) a separate, clearly labelled section of a workbook; or b) a separate dedicated output workbook. Go to Presentation Sheets Example Presentation Sheets A workbook may contain sheets which do not comply with the standards and conventions, but these sheets must be presentation sheets. A presentation sheet is a sheet that is included in a workbook in order to present output which is exempt from the standards and conventions in order to meet aesthetic or corporate requirements. Go to Presentation Sheets Example Presentation Sheet Usage Presentation sheets should only be included in a workbook where it is not possible to use non-presentation sheets to achieve the same objective.
BPMS 7-1
BPMS 7-2
BPMS 7-3
SMA 8.
BPMS 8-1
Calculation Formulae
Go to Consistent Formulae Example Consistent Formulae When more than one adjacent cell contains a similar type of output the structure and components of the formulae within the cells should always be consistent, so that the cell can be copied across / down the relevant range without needing to make changes. No Assumptions in Mixed Cell Content Assumptions should not be embedded in cells containing mixed cell content i.e. cells containing content with a combination of constant and formula. Go to Circular References Example Circular References A workbook or group of linked workbooks should never contain a circular reference.
BPMS 8-2
BPMS 8-3
SMA 9.
BPMS 9-1
Naming Principles
Workbook Naming Each workbook should be named such that the name: a) Allows for different versions of the workbook; b) Remains consistent between versions of the workbook; and c) Differentiates the workbook from other workbooks. Go to Sheet Naming Example Sheet Naming Every sheet name in a workbook should indicate the sheet type. Go to Range Naming Example Range Naming Every range name in a workbook should describe the content or use of the range being named.
BPMS 9-2
BPMS 9-3
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BPMS 9-4
Go to Standardised Naming Prefixes Example Standardised Naming Prefixes Every range name in a workbook should have a standardised prefix to identify what type of range the name refers to or the purpose of that range.
SMA 10.
BPMS 10-1
Time Series Analysis

Go to Time Series Assumptions Example Time Series Assumptions Every workbook that undertakes time series analysis should clearly state, for each distinct time series: a) the time series start date; and b) the time series periodicity. Go to Time Series Period Labels Example Time Series Period Labels A time series should always contain a consistent set of periodicity labels and counters that are located in the same position on every relevant worksheet in the workbook. The periodicity labels and counters that should appear in every time series sheet are: a) Period start date; b) Period end date; and c) Period number (counter). Go to Time Series Period End Dates Example Time Series Period End Dates The period end date label for each period in a time series sheet should always be in view on the screen. Go to Time Series Periodicity Identification Example Time Series Periodicity Identification The periodicity of each time series sheet should be clearly identified and always in view on each time series sheet. Go to Time Series Number of Periods Example Time Series Number of Periods A workbook that undertakes time series analysis should always include a cell or cell range that indicates the number of periods in each distinct time series. Go to Time Series Sheet Consistency Example Time Series Sheet Consistency Time series sheets for each distinct time series within a workbook should always: a) Contain the same number of periods; and b) Have the first period starting in the same column (or more rarely, row).
BPMS 10-2
BPMS 10-3
BPMS 10-4
BPMS 10-5
BPMS 10-6
SMA 11.
BPMS 11-1
Checks
Go to Checks Classification Example Checks Classification All checks in a workbook should be classified as being one of the following check types: Go to Error Check Example a) Error check; b) Sensitivity check; or Go to Alert Check Example c) Alert check. Go to Error Check Example Error Checks Every workbook should contain appropriate error checks to assist in identifying errors in the workbook.
BPMS 11-2
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BPMS 11-3
Sensitivity Checks Every workbook that contains one or more sensitivity assumptions should contain sensitivity checks to identify when there is an operative sensitivity assumption. Go to Alert Check Example Alert Checks Every workbook that requires checks that are not classified as error checks or sensitivity checks should contain alert checks to identify when such a check has been triggered. Go to Error Checks Summary Example Error Checks Summary The outcome of every error check in a workbook should be displayed in a dedicated and separate error checks summary. Sensitivity Checks Summary The outcome of every sensitivity check in a workbook should be displayed in a dedicated and separate sensitivity checks summary. Go to Alert Checks Summary Example Alert Checks Summary The outcome of every alert check in a workbook should be displayed in a dedicated and separate alert checks summary. Go to Check Indicator Flag Example Check Indicator Flag A message or indicator that clearly notifies the model developer or user that a check has been triggered in a workbook should always be in view on every worksheet in a workbook. Go to Check Cell Formatting Example Check Cell Formatting Each check cell in a workbook should be formatted in such a way that it will visually indicate when an error, sensitivity or alert check has been triggered. Go to Dedicated Checks Summaries Example Dedicated Checks Summaries A workbook should not contain more than one of each of the following types of check summaries: a) Error checks summary; b) Sensitivity checks summary; and/or c) Alert checks summary.
BPMS 11-4
BPMS 11-5
BPMS 11-6
BPMS 11-7
BPMS 11-8
BPMS 11-9
BPMS 11-10
SMA 12.
BPMS 12-1
Printing & Viewing

Go to Table of Contents Page Numbers Example Table of Contents Page Numbers Every workbook with more than one sheet should contain a table of contents that displays the corresponding printed page numbers for each sheet. As such a workbook should always print with a Table of Contents that is consistent with any page numbers printed on the individual sheet pages. Go to Sheet Page Numbers Example Sheet Page Numbers Every sheet within a workbook should contain page numbers that correspond with the printed page numbers stated in the workbook table of contents, when printing the entire workbook. Page Margin Consistency The page margins on every sheet in a workbook should be consistent. Print View Consistency The print scaling setting and hence the size of the content on each printed page in a workbook should, where practical, be consistent for each sheet.
BPMS 12-2
BPMS 12-3
BPMS 12-4
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BPMS 12-5
Page View Consistency The view type should be the same for each sheet in a workbook. Worksheet View Consistency Prior to providing a workbook to a model user, the view of every worksheet in the workbook should be set such that the top-left corner of the worksheet is in view (i.e. cell A1 is selected).
BPMS 12-6
SMA 13.
BPMS 13-1
Multiple Workbooks
External Workbook Imports All links from an external workbook into a workbook should be made via dedicated and separate model import sheets. External Workbook Exports All links to an external workbook from a workbook should be made via dedicated and separate model export sheets. Workbook Output Links All formulae on a model export worksheet should always be linked directly to the workbook calculations. Content on a model export worksheet should never be moved from one workbook to another workbook in a manner (e.g. copied and pasted as values) which creates static data that will not change when changes are made to the workbook from which the data originated.
BPMS 13-2
BPMS 13-3
SMA 14.
Security and Protection

n/a
SMA 15.
Visual Basic Programming

n/a
SMA 16.
BPMS 16-1
Miscellaneous
Automatic Calculation Setting A workbook should, where practical, be set to calculate automatically.
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Keys
Sub-Section 1.2.
Sub-Section Cover Notes Contains Formats & Styles, Sheet Naming and Range Naming Keys explaining the approaches adopted throughout this model.
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Keys
x h O Formats & Styles Key

Color Name
Font Colors Input (Blue) Output (Black) Mixed Cell (Green) Error (Red) Hyperlink Fill Colors Assumption Sheet (Grey) Work in Progress (WIP) (Yellow) Hidden White (White) Indicates sheet is an Assumption Sheet. Indicates ranges contain data or formulae that remain uncertain or are subject to change. Indicates Assumption Cells when used on the interior of Assumption Sheets. Indicates ranges contain 100% input text / numbers. Indicates ranges contain 100% formulas / output calculations. Indicates ranges contain a mixture of input text / numbers and formulae / output calculations. Indicates calculation errors normally used as a conditional format. Indicates ranges contain Hyperlinks to other ranges within the workbook or to other linked models. Input Output Mixed Cell Error Hyperlink
Color Description / Purpose
Example
Hyperlink Type
Cover Hyperlink Home Hyperlink Custom Hyperlink Sheet Top Hyperlink Sheet Left Hyperlink Sheet Right Hyperlink
Hyperlink Description / Purpose

Links Contents Sheet to Cover Sheet. Links worksheets to Contents Sheet. Links worksheet ranges to other worksheet ranges in the model. Scrolls worksheet to the upper-most viewable section. Links active worksheet to the previous visible worksheet. Links active worksheet to the next visible worksheet.
Example
Go To Cover Sheet Go To Table of Contents Linked Cell Text
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Keys
x h O Sheet Naming Key

Base Sheet Type
Cover* Contents* Section Cover Sub-Section Cover Blank Assumption Time Series Assumption
Sheet Description / Purpose

Indicates the start of a workbook. Contains the workbook Table of Contents. Indicates the start of a workbook section. Indicates the start of a workbook sub-section. Residual category (contains assumptions). Contains time series titles for entering assumptions over a set time frame. Residual category (contains outputs). Contains time series titles for calculating outputs over a set time frame.
Suffix
Cover Contents SC SSC BA TA
Blank Output Time Series Output
BO TO
Lookup
Contains lookup data for use in forms / controls and in worksheet formulas. Contains model diagrams and flow charts. Contains a chart. Contains formulas that reference worksheet ranges in another workbook. Contains worksheet ranges that are referenced by formulas in another workbook.
LU
Model Schematic Chart Model Import** Model Export**
MS Cht MI ME
Notes * The names of the Cover and Contents sheets are always "Cover" and "Contents" respectively. ** Model Import and Export Sheet suffixes are used in addition to the other sheet naming suffixes.
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Keys
x h O Range Naming Key

Range Type / Purpose
Row Array Column Array Block Array Multiple Area Array Base Cell Lookup Hyperlink Check Box Drop Down Box List Box Option Button Spin Button Scroll Bar Residual
Range Description / Purpose

Single row, multiple column, single area array. Single column, multiple row, single area array. Single area, multiple cell, non-row, non-column array. Multiple area (includes areas of any type). Single cell base cell (for OFFSET function reference, etc). Names a Lookup Table Array on a Lookup Sheet. Hyperlink cell reference. Check box cell link. Drop down box cell link. List box cell link. Option button cell link. Spin button cell link. Scroll bar cell link. Residual category (i.e. single cell non-base cells, etc).
Prefix
RA_ CA_ BA_ MAA_ BC_ LU_ HL_ CB_ DD_ LB_ OB_ S_ SB_ No Prefix
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Assumptions
Section 2.
Section Cover Notes Contains base case assumptions used to generate the base case outputs.
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Time Series Assumptions

Sub-Section 2.1.
Sub-Section Cover Notes: Contains assumptions used to drive the time series analysis within the model.
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Time Series Assumptions

x h O Time Series Assumptions

Core Time Series Assumptions
Title Periodicity Financial Year End Start Date Periods Denomination 31 1-Jan-10 8 2 Primary Annual 12
Historical & Forecast Period Titles

Include in Period Titles? Actual Periods Budget Periods TRUE 3 -
Data & Projections - Timing Assumptions

Data Term Basis Data - Active Periods Projections - Start Date 1 3 1-Jan-13
Notes - A Financial Year End assumption of 28th of February is assumed to be a month end financial year end, even in a leap year. - The "Model Denomination" assumption will not necessarily automatically change the denomination of the outputs of this model. - A "Budget Period" refers to either a period in the current financial year or periods containing combined actual and forecast data. - "Data & Projections - Timing Assumptions" are used as the basis for related data and projections time series sheets. - "Inactive Columns Treatment" will only be operative if macros have been included in the active workbook to manage inactive data and projections columns.
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Historical Assumptions
Sub-Section 2.2.
Sub-Section Cover Notes: Contains historical financial statement assumptions.
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Income Statement - Historical Assumptions

x h O
Year Ending 31 December 2010 (A) 2011 (A) 2012 (A) -
Income Statement
Revenue Cost of Goods Sold 125.0 (25.0) 100.0 (40.0) 60.0 (13.5) (0.6) (14.1) 45.9 (3.3) 42.6 (12.8) 29.8 128.1 (25.6) 102.5 (41.0) 61.5 (13.8) (0.6) (14.5) 47.0 (3.3) 43.8 (13.1) 30.6 131.3 (26.3) 105.1 (42.0) 63.0 (14.2) (0.7) (14.8) 48.2 (3.3) 44.9 (13.5) 31.5 134.6 (26.9) 107.7 (43.1) 64.6 (14.5) (0.7) (15.2) 49.4 (3.3) 46.2 (13.8) 32.3 138.0 (27.6) 110.4 (44.2) 66.2 (14.9) (0.7) (15.6) 50.6 (3.4) 47.2 (14.2) 33.1 141.4 (28.3) 113.1 (45.3) 67.9 (15.3) (0.7) (16.0) 51.9 (3.6) 48.3 (14.5) 33.8 145.0 (29.0) 116.0 (46.4) 69.6 (15.7) (0.7) (16.4) 53.2 (3.6) 49.6 (14.9) 34.7 148.6 (29.7) 118.9 (47.5) 71.3 (16.0) (0.7) (16.8) 54.5 (3.6) 51.0 (15.3) 35.7
Gross Margin
Operating Expenditure
EBITDA
Depreciation Amortization Depreciation & Amortization
EBIT
Interest Expense
Net Profit Before Tax

Tax Expense / (Benefit)
Net Profit After Tax
Notes 1. All assumptions are entered in $Millions. 2. Revenue and expense assumptions are entered as positive and negative numbers respectively.
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Balance Sheet - Historical Assumptions

x h O
Balance Sheet
Current Assets
Opening Cash at Bank Change in Cash at Bank Cash at Bank Accounts Receivable Other Current Assets Total Current Assets
Opening 1-Jan-10
5.0 10.3 3.0 18.3
5.0 2.5 7.5 10.3 3.0 20.8
7.5 4.6 12.1 10.5 4.0 26.7
12.1 12.5 24.6 10.8 5.0 40.4
24.6 12.8 37.4 11.1 6.0 54.5
37.4 18.1 55.5 11.3 7.0 73.9
55.5 13.4 68.9 11.6 8.0 88.5
68.9 13.8 82.7 11.9 9.0 103.5
82.7 14.1 96.8 12.2 10.0 119.0
Non-Current Assets
Assets Intangibles Deferred Tax Assets Other Non-Current Assets Total Non-Current Assets 146.5 13.4 4.0 163.9 182.1 146.5 13.4 4.0 163.9 184.6 148.0 15.3 5.0 168.3 195.0 149.6 17.3 6.0 172.9 213.3 151.2 19.3 7.0 177.5 232.0 152.9 21.4 8.0 182.2 256.1 154.6 23.5 9.0 187.1 275.6 156.3 25.7 10.0 192.0 295.5 158.1 27.9 11.0 197.0 316.0
Total Assets Current Liabilities

Accounts Payable Tax Payable Interest Payable Ordinary Equity Dividends Payable Other Current Liabilities Total Current Liabilities
8.0 12.8 5.0 25.8
8.0 12.8 5.0 25.8
8.2 13.1 6.0 27.3
8.4 13.5 7.0 28.9
8.6 13.8 8.0 30.5
8.8 14.2 9.0 32.0
9.1 14.5 10.0 33.6
9.3 14.9 11.0 35.2
9.5 15.3 12.0 36.8
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Balance Sheet - Historical Assumptions

x h O
Non-Current Liabilities
Debt Deferred Tax Liabilities Other Non-Current Liabilities Total Non-Current Liabilities 50.0 6.0 56.0 81.8 100.3 50.0 6.0 56.0 81.8 102.8 50.0 7.0 57.0 84.3 110.7 50.0 8.0 58.0 86.9 126.4 50.0 9.0 59.0 89.5 142.6 55.0 10.0 65.0 97.0 159.1 55.0 11.0 66.0 99.6 176.0 55.0 12.0 67.0 102.2 193.4 55.0 13.0 68.0 104.8 211.2
Total Liabilities Net Assets Equity

Ordinary Equity Other Equity Retained Profits - Unadjusted Retained Profits - Balancing Item Retained Profits
75.0 5.0 20.3 20.3 100.3 -
75.0 5.0 22.8 22.8 102.8 -
75.0 5.0 30.7 30.7 110.7 -
75.0 5.0 46.4 46.4 126.4 -
75.0 5.0 62.6 62.6 142.6 -
75.0 5.0 79.1 79.1 159.1 -
75.0 5.0 96.0 96.0 176.0 -
75.0 5.0 113.4 113.4 193.4 -
75.0 5.0 131.2 131.2 211.2 -
Total Equity
Total Error Check Result Total Alert Check Result Notes 1. All assumptions are entered in $Millions.
139825453.xls.ms_office BS_Hist_TA Printed: 1:10 PM on 4/14/2013
Page 25 of 74
Cash Flow Statements - Historical Assumptions

x h O
Cash Flow Statement

Cash Flow from Operating Activities
Revenue Decrease in Accounts Receivable Cash Receipts Cost of Goods Sold Operating Expenditure Increase in Accounts Payable Cash Payments Interest Paid Tax Paid Decrease in Other Current Assets Increase in Other Current Liabilities Net Cash Flow from Operating Activities 125.0 10.7 135.7 (25.0) (40.0) (8.0) (73.0) (3.3) (3.5) (1.0) 1.0 56.0 128.1 (0.3) 127.9 (25.6) (41.0) 0.2 (66.4) (3.3) (12.8) (1.0) 1.0 45.4 131.3 (0.2) 131.1 (26.3) (42.0) 0.2 (68.1) (3.3) (13.1) (1.0) 1.0 46.6 134.6 (0.3) 134.3 (26.9) (43.1) 0.2 (69.8) (3.3) (13.5) (1.0) 1.0 47.8 138.0 (0.3) 137.7 (27.6) (44.2) 0.2 (71.5) (3.4) (13.8) (1.0) 1.0 48.9 141.4 (0.3) 141.1 (28.3) (45.3) 0.2 (73.3) (3.6) (14.2) (1.0) 1.0 50.1 145.0 (0.3) 144.7 (29.0) (46.4) 0.2 (75.2) (3.6) (14.5) (1.0) 1.0 51.5 148.6 (0.3) 148.3 (29.7) (47.5) 0.3 (77.0) (3.6) (14.9) (1.0) 1.0 52.8
Cash Flow from Investing Activities

Capital Expenditure - Assets Capital Expenditure - Intangibles Decrease in Other Non-Current Assets Increase in Other Non-Current Liabilities Net Cash Flow from Investing Activities (15.0) (2.5) (1.0) 1.0 (17.5) (15.4) (2.6) (1.0) 1.0 (17.9) (15.8) (2.6) (1.0) 1.0 (18.4) (16.2) (2.7) (1.0) 1.0 (18.8) (16.6) (2.8) (1.0) 1.0 (19.3) (17.0) (2.8) (1.0) 1.0 (19.8) (17.4) (2.9) (1.0) 1.0 (20.3) (17.8) (3.0) (1.0) 1.0 (20.8)
139825453.xls.ms_office CFS_Hist_TA Printed: 1:10 PM on 4/14/2013
Page 26 of 74
Cash Flow Statements - Historical Assumptions

x h O
Cash Flow from Financing Activities

Debt Drawdowns Debt Repayments Equity Raisings Equity Repayments Dividends Paid During Period Increase in Other Equity Net Cash Flow from Financing Activities (14.9) 0.1 (14.8) 23.7 (15.3) 0.1 (15.2) 12.2 (15.7) 0.1 (15.6) 12.6 (16.2) 0.1 (16.1) 12.9 50.0 (45.0) (16.5) 0.1 (11.4) 18.2 (16.9) 0.1 (16.8) 13.5 (17.4) 0.1 (17.3) 13.9 (17.8) 0.1 (17.7) 14.2
Net Increase / (Decrease) in Cash Held

Notes 1. All assumptions are entered in $Millions.
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Page 27 of 74
Forecast Assumptions
Sub-Section 2.3.
Sub-Section Cover Notes: Contains forecast assumptions for all areas within the underlying business.
139825453.xls.ms_office Fcast_Ass_SSC Printed: 1:10 PM on 4/14/2013
Page 28 of 74
x h O
Year Ending 31 December 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)
Operational - Assumptions
Revenue Cost of Goods Sold Operating Expenditure Capital Expenditure - Assets Capital Expenditure - Intangibles Notes 1. Revenue and expense assumptions are entered in $Millions. 2. Revenue and expense assumptions are entered as positive numbers. 125.0 25.0 40.0 15.0 2.5 128.1 25.6 41.0 15.4 2.6 131.3 26.3 42.0 15.8 2.6 134.6 26.9 43.1 16.2 2.7 138.0 27.6 44.2 16.6 2.8 141.4 28.3 45.3 17.0 2.8 145.0 29.0 46.4 17.4 2.9 148.6 29.7 47.5 17.8 3.0
Working Capital - Assumptions

Accounts Receivable
Opening Balance Debtors Days 1-Jan-13 10.8 30 30 30 30 30 30 30 30
Accounts Payable
Opening Balance Creditors Days 1-Jan-13 8.4 45 45 45 45 45 45 45 45
Notes 1. Debtors/creditors days assumptions cannot be greater than the number of days in that period.
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x h O Assets - Assumptions
Assets
Opening Balance Depreciation - % of Capital Expenditure 1-Jan-13 149.6 90.0% 90.0% 90.0% 90.0% 90.0% 90.0% 90.0% 90.0%
Intangibles
Opening Balance Depreciation - % of Capital Expenditure 1-Jan-13 17.3 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0% 25.0%
Capital - Assumptions
Debt
Funds Drawn ($Millions) Opening Balance Debt Drawdowns Debt Repayments Closing Debt Balance Drawdowns/Repayments % into Period Interest Expense Opening Interest Payable ($Millions) Base Interest Rate (% p.a.) Margin (% p.a.) All-In Interest Rate (% p.a.) 1-Jan-13 5.00% 1.50% 5.00% 1.50% 5.00% 1.50% 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 5.00% 1.50% 6.50% 1-Jan-13 50.0 50.0% 50.0% 50.0% 50.0 50.0 50.0% 50.0 50.0 45.0 55.0 50.0% 55.0 55.0 50.0% 55.0 55.0 50.0% 55.0 55.0 50.0%
Page 30 of 74
x h O
Ordinary Equity
Ordinary Equity Balances ($Millions) Opening Balance Equity Raisings Equity Repayments Closing Ordinary Equity Dividends Payable & Paid Opening Dividends Payable ($Millions) Determination Method: Dividend Declaration Period? Dividend Payout Ratio - % of NPAT Assumed Dividends - Not Applied ### 1-Jan-13 1 Yes 50.0% Yes 50.0% Yes 50.0% Yes 50.0% Yes 50.0% Yes 50.0% Yes 50.0% Yes 50.0% 1-Jan-13 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0
Include Opening Retained Profits in NPAT?
### Limit dividends to prevent negative Cash at Bank? Notes 1. Dividends cannot be negative. 2. Dividends cannot exceed accumulated Retained Profits (Opening Retained Profits + Net Profit After Tax) in any period.
Page 31 of 74
x h O Taxation - Assumptions
Tax Payable
Opening Tax Payable ($Millions) 1-Jan-13 13.5
Taxation Rate
Corporate Taxation Rate 30.0%
Notes 1. Tax is assumed to be paid in the period after tax expense is incurred. 2. The Corporate Taxation Rate is limited to a minimum of 0% and a maximum of 100%. 3. Tax calculations do not allow for tax losses, deferred tax assets or deferred tax liabilities - i.e. negative tax expense will result in cash tax receipts.
Page 32 of 74
x h O Other Balance Sheet Items - Assumptions

Cash at Bank
Opening Cash at Bank 24.6
Retained Profits
Opening Retained Profits 46.4 Opening 1-Jan-13 5.0 6.0 7.0 8.0 5.0
Other Balance Sheet Items

Other Other Other Other Other Current Assets Non-Current Assets Current Liabilities Non-Current Liabilities Equity
3.0 4.0 5.0 6.0 5.1
4.0 5.0 6.0 7.0 5.2
5.0 6.0 7.0 8.0 5.3
6.0 7.0 8.0 9.0 5.4
7.0 8.0 9.0 10.0 5.5
8.0 9.0 10.0 11.0 5.6
9.0 10.0 11.0 12.0 5.7
10.0 11.0 12.0 13.0 5.8
Notes 1. Balance sheet items are specified in $Millions. 2. Other Current Assets and Other Current Liabilities assumed to impact Other Operating Cash Flows. 3. Other Non-Current Assets and Non-Other Current Liabilities assumed to impact Other Investing Cash Flows. 3. Other Equity is assumed to impact Other Financing Cash Flows.
Page 33 of 74
Outputs
Section 3.
Section Cover Notes Contains base case outputs - i.e. includes only the impacts of base case assumptions.
139825453.xls.ms_office Outputs_SC Printed: 1:10 PM on 4/14/2013
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Historical Outputs
Sub-Section 3.1.
Sub-Section Cover Notes: Contains historical financial statement outputs.
139825453.xls.ms_office Hist_OP_SSC Printed: 1:10 PM on 4/14/2013
Page 35 of 74
Income Statement - Historical Outputs

x h O
Income Statement
Revenue Cost of Goods Sold 125.0 (25.0) 100.0 (40.0) 60.0 (14.1) 45.9 (3.3) 42.6 (12.8) 29.8 128.1 (25.6) 102.5 (41.0) 61.5 (14.5) 47.0 (3.3) 43.8 (13.1) 30.6 131.3 (26.3) 105.1 (42.0) 63.0 (14.8) 48.2 (3.3) 44.9 (13.5) 31.5 -
Gross Margin
EBITDA
Depreciation & Amortization
EBIT
Interest Expense


Notes 1. All revenues and expenses are specified in $Millions. 2. Revenues and expenses appear as positive and negative numbers respectively.
139825453.xls.ms_office IS_Hist_TO Printed: 1:10 PM on 4/14/2013
Page 36 of 74
Balance Sheet - Historical Outputs

x h O
Balance Sheet
Current Assets
Cash at Bank Accounts Receivable Other Current Assets Total Current Assets
Opening 1-Jan-10
5.0 10.3 3.0 18.3
7.5 10.3 3.0 20.8
12.1 10.5 4.0 26.7
24.6 10.8 5.0 40.4
Non-Current Assets
Assets Intangibles Deferred Tax Assets Other Non-Current Assets Total Non-Current Assets 146.5 13.4 4.0 163.9 182.1 146.5 13.4 4.0 163.9 184.6 148.0 15.3 5.0 168.3 195.0 149.6 17.3 6.0 172.9 213.3 -

8.0 12.8 5.0 25.8
8.0 12.8 5.0 25.8
8.2 13.1 6.0 27.3
8.4 13.5 7.0 28.9
139825453.xls.ms_office BS_Hist_TO Printed: 1:10 PM on 4/14/2013
Page 37 of 74
Balance Sheet - Historical Outputs

x h O
Debt Deferred Tax Liabilities Other Non-Current Liabilities Total Non-Current Liabilities 50.0 6.0 56.0 81.8 100.3 50.0 6.0 56.0 81.8 102.8 50.0 7.0 57.0 84.3 110.7 50.0 8.0 58.0 86.9 126.4 -

Ordinary Equity Other Equity Retained Profits
75.0 5.0 20.3 100.3 -
75.0 5.0 22.8 102.8 -
75.0 5.0 30.7 110.7 -
75.0 5.0 46.4 126.4 -
Total Equity
Total Error Check Result Total Alert Check Result Notes 1. All balances are specified in $Millions.
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Page 38 of 74
Cash Flow Statement - Historical Outputs

x h O
Cash Flow Statement

Cash Receipts Cash Payments Interest Paid Tax Paid Decrease in Other Current Assets Increase in Other Current Liabilities Net Cash Flow from Operating Activities 135.7 (73.0) (3.3) (3.5) (1.0) 1.0 56.0 127.9 (66.4) (3.3) (12.8) (1.0) 1.0 45.4 131.1 (68.1) (3.3) (13.1) (1.0) 1.0 46.6 -

Capital Expenditure - Assets Capital Expenditure - Intangibles Decrease in Other Non-Current Assets Increase in Other Non-Current Liabilities Net Cash Flow from Investing Activities (15.0) (2.5) (1.0) 1.0 (17.5) (15.4) (2.6) (1.0) 1.0 (17.9) (15.8) (2.6) (1.0) 1.0 (18.4) -
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Page 39 of 74
Cash Flow Statement - Historical Outputs

x h O

Debt Drawdowns Debt Repayments Equity Raisings Equity Repayments Dividends Paid During Period Increase in Other Equity Net Cash Flow from Financing Activities (14.9) 0.1 (14.8) 23.7 (15.3) 0.1 (15.2) 12.2 (15.7) 0.1 (15.6) 12.6 -

Notes 1. All cash flows are specified in $Millions.
139825453.xls.ms_office CFS_Hist_TO Printed: 1:10 PM on 4/14/2013
Page 40 of 74
Forecast Outputs
Sub-Section 3.2.
Sub-Section Cover Notes: Contains forecast outputs for all areas within the underlying business other than financial statements.
139825453.xls.ms_office Fcast_OP_SSC Printed: 1:10 PM on 4/14/2013
Page 41 of 74
Forecast Outputs
x h O
Operational - Outputs
Revenue Cost of Goods Sold Operating Expenditure Capital Expenditure - Assets Capital Expenditure - Intangibles 134.6 26.9 43.1 16.2 2.7 138.0 27.6 44.2 16.6 2.8 141.4 28.3 45.3 17.0 2.8 145.0 29.0 46.4 17.4 2.9 148.6 29.7 47.5 17.8 3.0
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Page 42 of 74
Forecast Outputs
x h O Working Capital - Outputs

Accounts Receivable Balances ($Millions)
Opening Balance Revenue Cash Receipts Closing Balance 10.8 134.6 (134.3) 11.1 11.1 138.0 (137.7) 11.3 11.3 141.4 (141.1) 11.6 11.6 145.0 (144.7) 11.9 11.9 148.6 (148.3) 12.2
Closing Balance Periodic Growth (% per Year) Debtors Days

Total Error Checks Result -
N/A 30
-
2.5% 30
-
2.5% 30
-
2.2% 30
-
2.8% 30
-
Accounts Payable Balances ($Millions)

Opening Balance Costs Cash Payments Closing Balance 8.4 70.0 (69.8) 8.6 8.6 71.7 (71.5) 8.8 8.8 73.5 (73.3) 9.1 9.1 75.4 (75.2) 9.3 9.3 77.3 (77.0) 9.5
Closing Balance Periodic Growth (% per Year) Creditors Days

Total Error Checks Result -
N/A 45
-
2.5% 45
-
2.5% 45
-
2.2% 45
-
2.8% 45
-
Page 43 of 74
Forecast Outputs
x h O Assets - Outputs
Assets Balances ($Millions)
Opening Balance Capital Expenditure - Assets Depreciation Closing Balance Total Error Checks Result 149.6 16.2 (14.5) 151.2 151.2 16.6 (14.9) 152.9 152.9 17.0 (15.3) 154.6 154.6 17.4 (15.7) 156.3 156.3 17.8 (16.0) 158.1 -
Intangibles Balances ($Millions)

Opening Balance Capital Expenditure - Intangibles Amortization Closing Balance Total Error Checks Result 17.3 2.7 (0.7) 19.3 19.3 2.8 (0.7) 21.4 21.4 2.8 (0.7) 23.5 23.5 2.9 (0.7) 25.7 25.7 3.0 (0.7) 27.9 -
Page 44 of 74
Forecast Outputs
x h O Capital - Outputs
Debt - Outputs
Funds Drawn ($Millions) Opening Balance Debt Drawdowns Debt Repayments Closing Debt Balance Interest Expense Base Interest Rate (% p.a.) Margin (% p.a.) All-In Interest Rate (% p.a.) Months in Financial Year Period % of Full Year Drawdowns/Repayments % into Period Average Debt Outstanding Interest Expense Opening Interest Payable ($Millions) Interest Expense Interest Paid Closing Interest Payable 5.00% 1.50% 6.50% 12 100.0% 50.0% 50.0 3.3 3.3 (3.3) 5.00% 1.50% 6.50% 12 100.0% 50.0% 52.5 3.4 3.4 (3.4) 5.00% 1.50% 6.50% 12 100.0% 50.0% 55.0 3.6 3.6 (3.6) 5.00% 1.50% 6.50% 12 100.0% 50.0% 55.0 3.6 3.6 (3.6) 5.00% 1.50% 6.50% 12 100.0% 50.0% 55.0 3.6 3.6 (3.6) 50.0 50.0 50.0 50.0 (45.0) 55.0 55.0 55.0 55.0 55.0 55.0 55.0
Page 45 of 74
Forecast Outputs
x h O
Ordinary Equity - Outputs
Ordinary Equity Balances ($Millions) Opening Balance Equity Raisings Equity Repayments Closing Ordinary Equity Dividends Payable & Paid Opening Balance Dividends Declared During Period Dividends Paid During Period Closing Dividends Payable Total Error Checks Result Alert Check (Limited Dividends) Dividends Payable & Paid - Calculation Determination Method: Dividend Declaration Period? Opening Retained Profits Net Profit After Tax (NPAT) Maximum Dividends Allowed Opening Cash at Bank Cash Flow Available for Dividends Total Available Cash For Dividends Dividend Payout Ratio - % of NPAT Assumed Dividends - Not Applied Target Dividends Declared Actual Dividends Declared % of NPAT Yes 46.4 32.3 78.7 24.6 29.4 54.0 50.0% 16.2 16.2 Yes 62.6 33.1 95.6 37.8 34.7 72.5 50.0% 16.5 16.5 Yes 79.1 33.8 112.9 56.0 30.4 86.4 50.0% 16.9 16.9 Yes 96.0 34.7 130.7 69.5 31.3 100.7 50.0% 17.4 17.4 Yes 113.4 35.7 149.0 83.4 32.1 115.5 50.0% 17.8 17.8 16.2 (16.2) 16.5 (16.5) 16.9 (16.9) 17.4 (17.4) 17.8 (17.8) 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0 75.0
Page 46 of 74
Forecast Outputs
x h O Taxation - Output Summary

Tax Expense ($Millions)
Revenue Cost of Goods Sold Operating Expenditure Depreciation Amortization Interest Expense Net Profit Before Tax (NPBT) Accounting Taxable Profit / (Loss) Corporate Taxation Rate Tax Expense / (Benefit) 134.6 (26.9) (43.1) (14.5) (0.7) (3.3) 46.2 46.2 30.0% 13.8 138.0 (27.6) (44.2) (14.9) (0.7) (3.4) 47.2 47.2 30.0% 14.2 141.4 (28.3) (45.3) (15.3) (0.7) (3.6) 48.3 48.3 30.0% 14.5 145.0 (29.0) (46.4) (15.7) (0.7) (3.6) 49.6 49.6 30.0% 14.9 148.6 (29.7) (47.5) (16.0) (0.7) (3.6) 51.0 51.0 30.0% 15.3
Tax Payable (& Paid)

Opening Balance Tax Expense / (Benefit) Tax Paid Closing Balance 13.5 13.8 (13.5) 13.8 13.8 14.2 (13.8) 14.2 14.2 14.5 (14.2) 14.5 14.5 14.9 (14.5) 14.9 14.9 15.3 (14.9) 15.3
Page 47 of 74
Forecast Outputs
x h O Other Balance Sheet Items - Outputs

Other Current Assets ($Millions)
Opening Balance Movement Closing Balance 5.0 1.0 6.0 6.0 1.0 7.0 7.0 1.0 8.0 8.0 1.0 9.0 9.0 1.0 10.0
Other Non-Current Assets ($Millions)

Other Current Liabilities ($Millions)

Other Non-Current Liabilities ($Millions)

Other Equity ($Millions)

Page 48 of 74
Income Statement - Forecast Outputs

x h O
Income Statement
Revenue Cost of Goods Sold 134.6 (26.9) 107.7 (43.1) 64.6 (15.2) 49.4 (3.3) 46.2 (13.8) 32.3 138.0 (27.6) 110.4 (44.2) 66.2 (15.6) 50.6 (3.4) 47.2 (14.2) 33.1 141.4 (28.3) 113.1 (45.3) 67.9 (16.0) 51.9 (3.6) 48.3 (14.5) 33.8 145.0 (29.0) 116.0 (46.4) 69.6 (16.4) 53.2 (3.6) 49.6 (14.9) 34.7 148.6 (29.7) 118.9 (47.5) 71.3 (16.8) 54.5 (3.6) 51.0 (15.3) 35.7 -
Gross Margin
EBITDA
EBIT
Interest Expense


Error Check
Notes 1. All revenues and expenses are specified in $Millions. 2. Revenues and expenses enter the Income Statement as positive and negative numbers respectively. Go to Balance Sheet - Forecast Outputs
139825453.xls.ms_office IS_Fcast_TO Printed: 1:10 PM on 4/14/2013
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Balance Sheet - Forecast Outputs

x h O
Balance Sheet
Current Assets
Cash at Bank Accounts Receivable Other Current Assets Total Current Assets 37.8 11.1 6.0 54.9 56.0 11.3 7.0 74.4 69.5 11.6 8.0 89.1 83.4 11.9 9.0 104.2 97.6 12.2 10.0 119.8
Non-Current Assets
Assets Intangibles Deferred Tax Assets Other Non-Current Assets Total Non-Current Assets 151.2 19.3 7.0 177.5 232.4 152.9 21.4 8.0 182.2 256.6 154.6 23.5 9.0 187.1 276.2 156.3 25.7 10.0 192.0 296.2 158.1 27.9 11.0 197.0 316.8

Accounts Payable Tax Payable Debt Interest Payable Ordinary Equity Dividends Payable Other Current Liabilities Total Current Liabilities
8.6 13.8 8.0 30.5
8.8 14.2 9.0 32.0
9.1 14.5 10.0 33.6
9.3 14.9 11.0 35.2
9.5 15.3 12.0 36.8
139825453.xls.ms_office BS_Fcast_TO Printed: 1:10 PM on 4/14/2013
Page 50 of 74
Balance Sheet - Forecast Outputs

x h O
Debt Deferred Tax Liabilities Other Non-Current Liabilities Total Non-Current Liabilities 50.0 9.0 59.0 89.5 143.0 55.0 10.0 65.0 97.0 159.6 55.0 11.0 66.0 99.6 176.6 55.0 12.0 67.0 102.2 194.1 55.0 13.0 68.0 104.8 212.0

75.0 5.4 62.6 143.0 -
75.0 5.5 79.1 159.6 -
75.0 5.6 96.0 176.6 -
75.0 5.7 113.4 194.1 -
75.0 5.8 131.2 212.0 -
Total Equity
Total Error Check Result Alert Check (Negative Cash) Notes 1. All balances are specified in $Millions. Go to Income Statement - Forecast Outputs Go to Cash Flow Statement - Forecast Outputs
139825453.xls.ms_office BS_Fcast_TO Printed: 1:10 PM on 4/14/2013
Page 51 of 74
Cash Flow Statement - Forecast Outputs

x h O
Direct Cash Flow Statement

Cash Receipts Cash Payments Interest Paid Tax Paid Decrease in Other Current Assets Increase in Other Current Liabilities Net Cash Flow from Operating Activities 134.3 (69.8) (3.3) (13.5) (1.0) 1.0 47.8 137.7 (71.5) (3.4) (13.8) (1.0) 1.0 48.9 141.1 (73.3) (3.6) (14.2) (1.0) 1.0 50.1 144.7 (75.2) (3.6) (14.5) (1.0) 1.0 51.5 148.3 (77.0) (3.6) (14.9) (1.0) 1.0 52.8

Capital Expenditure - Assets Capital Expenditure - Intangibles Decrease in Other Non-Current Assets Increase in Other Non-Current Liabilities Net Cash Flow from Investing Activities (16.2) (2.7) (1.0) 1.0 (18.8) (16.6) (2.8) (1.0) 1.0 (19.3) (17.0) (2.8) (1.0) 1.0 (19.8) (17.4) (2.9) (1.0) 1.0 (20.3) (17.8) (3.0) (1.0) 1.0 (20.8)

Debt Drawdowns Debt Repayments Equity Raisings Equity Repayments Dividends Paid During Period Increase in Other Equity Net Cash Flow from Financing Activities (16.2) 0.4 (15.8) 13.2 50.0 (45.0) (16.5) 0.1 (11.4) 18.2 (16.9) 0.1 (16.8) 13.5 (17.4) 0.1 (17.3) 13.9 (17.8) 0.1 (17.7) 14.2
139825453.xls.ms_office CFS_Fcast_TO Printed: 1:10 PM on 4/14/2013
Page 52 of 74

x h O
Indirect Cash Flow Statement

Net Profit After Tax (Add Back) Tax Expense (Add Back) Total Debt Interest Expense (Add Back) Total Book Depreciation & Amortisation Decrease in Accounts Receivable Increase in Accounts Payable Interest Paid Tax Paid Decrease in Other Current Assets Increase in Other Current Liabilities Net Cash Flow from Operating Activities 32.3 13.8 3.3 15.2 (0.3) 0.2 (3.3) (13.5) (1.0) 1.0 47.8 33.1 14.2 3.4 15.6 (0.3) 0.2 (3.4) (13.8) (1.0) 1.0 48.9 33.8 14.5 3.6 16.0 (0.3) 0.2 (3.6) (14.2) (1.0) 1.0 50.1 34.7 14.9 3.6 16.4 (0.3) 0.2 (3.6) (14.5) (1.0) 1.0 51.5 35.7 15.3 3.6 16.8 (0.3) 0.3 (3.6) (14.9) (1.0) 1.0 52.8

Capital Expenditure - Assets Capital Expenditure - Intangibles Decrease in Other Non-Current Assets Increase in Other Non-Current Liabilities Net Cash Flow from Investing Activities (16.2) (2.7) (1.0) 1.0 (18.8) (16.6) (2.8) (1.0) 1.0 (19.3) (17.0) (2.8) (1.0) 1.0 (19.8) (17.4) (2.9) (1.0) 1.0 (20.3) (17.8) (3.0) (1.0) 1.0 (20.8)

Debt Drawdowns Debt Repayments Equity Raisings Equity Repayments Dividends Paid During Period Increase in Other Equity Net Cash Flow from Financing Activities (16.2) 0.4 (15.8) 13.2 50.0 (45.0) (16.5) 0.1 (11.4) 18.2 (16.9) 0.1 (16.8) 13.5 (17.4) 0.1 (17.3) 13.9 (17.8) 0.1 (17.7) 14.2
Page 53 of 74

x h O
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x h O
Capital Providers - Cash Flow Reconciliation

Net Cash Flow from Operating Activities Net Cash Flow from Investing Activities (Add Back) Interest Paid Cash Flow Available To Capital Providers Interest Paid Debt Drawdowns Debt Repayments Increase in Other Equity Cash Flow Available to Equity (CFAE) Equity Raisings Equity Repayments Cash Flow Available for Dividends Dividends Paid During Period Net Increase / (Decrease) in Cash Held Total Error Checks Result Notes 1. All values are stated in $Millions unless stated otherwise. Go to Income Statement - Forecast Outputs Go to Balance Sheet - Forecast Outputs 47.8 (18.8) 3.3 32.2 (3.3) 0.4 29.4 29.4 (16.2) 13.2 48.9 (19.3) 3.4 33.0 (3.4) 50.0 (45.0) 0.1 34.7 34.7 (16.5) 18.2 50.1 (19.8) 3.6 33.9 (3.6) 0.1 30.4 30.4 (16.9) 13.5 51.5 (20.3) 3.6 34.7 (3.6) 0.1 31.3 31.3 (17.4) 13.9 52.8 (20.8) 3.6 35.6 (3.6) 0.1 32.1 32.1 (17.8) 14.2 -
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All Periods Outputs

Sub-Section 3.3.
Sub-Section Cover Notes: Contains the Income Statement, Balance Sheet and Cash Flow Statement for all periods.
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Income Statement - All Periods Outputs

x h O
Year Ending 31 December 2010 (A) 2011 (A) 2012 (A) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)
Income Statement
Revenue Cost of Goods Sold 125.0 (25.0) 100.0 (40.0) 60.0 (14.1) 45.9 (3.3) 42.6 (12.8) 29.8 128.1 (25.6) 102.5 (41.0) 61.5 (14.5) 47.0 (3.3) 43.8 (13.1) 30.6 131.3 (26.3) 105.1 (42.0) 63.0 (14.8) 48.2 (3.3) 44.9 (13.5) 31.5 134.6 (26.9) 107.7 (43.1) 64.6 (15.2) 49.4 (3.3) 46.2 (13.8) 32.3 138.0 (27.6) 110.4 (44.2) 66.2 (15.6) 50.6 (3.4) 47.2 (14.2) 33.1 141.4 (28.3) 113.1 (45.3) 67.9 (16.0) 51.9 (3.6) 48.3 (14.5) 33.8 145.0 (29.0) 116.0 (46.4) 69.6 (16.4) 53.2 (3.6) 49.6 (14.9) 34.7 148.6 (29.7) 118.9 (47.5) 71.3 (16.8) 54.5 (3.6) 51.0 (15.3) 35.7
Gross Margin
EBITDA
EBIT
Interest Expense

Notes 1. All revenues and expenses are specified in $Millions. 2. Revenues and expenses appear as positive and negative numbers respectively.
139825453.xls.ms_office IS_All_TO Printed: 1:10 PM on 4/14/2013
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Balance Sheet - All Periods Outputs

x h O
Balance Sheet
Current Assets
Cash at Bank Accounts Receivable Other Current Assets Total Current Assets
Opening 1-Jan-10
5.0 10.3 3.0 18.3
7.5 10.3 3.0 20.8
12.1 10.5 4.0 26.7
24.6 10.8 5.0 40.4
37.8 11.1 6.0 54.9
56.0 11.3 7.0 74.4
69.5 11.6 8.0 89.1
83.4 11.9 9.0 104.2
97.6 12.2 10.0 119.8
Non-Current Assets
Assets Intangibles Deferred Tax Assets Other Non-Current Assets Total Non-Current Assets 146.5 13.4 4.0 163.9 182.1 146.5 13.4 4.0 163.9 184.6 148.0 15.3 5.0 168.3 195.0 149.6 17.3 6.0 172.9 213.3 151.2 19.3 7.0 177.5 232.4 152.9 21.4 8.0 182.2 256.6 154.6 23.5 9.0 187.1 276.2 156.3 25.7 10.0 192.0 296.2 158.1 27.9 11.0 197.0 316.8

8.0 12.8 5.0 25.8
8.0 12.8 5.0 25.8
8.2 13.1 6.0 27.3
8.4 13.5 7.0 28.9
8.6 13.8 8.0 30.5
8.8 14.2 9.0 32.0
9.1 14.5 10.0 33.6
9.3 14.9 11.0 35.2
9.5 15.3 12.0 36.8
139825453.xls.ms_office BS_All_TO Printed: 1:10 PM on 4/14/2013
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Balance Sheet - All Periods Outputs

x h O
Debt Deferred Tax Liabilities Other Non-Current Liabilities Total Non-Current Liabilities 50.0 6.0 56.0 81.8 100.3 50.0 6.0 56.0 81.8 102.8 50.0 7.0 57.0 84.3 110.7 50.0 8.0 58.0 86.9 126.4 50.0 9.0 59.0 89.5 143.0 55.0 10.0 65.0 97.0 159.6 55.0 11.0 66.0 99.6 176.6 55.0 12.0 67.0 102.2 194.1 55.0 13.0 68.0 104.8 212.0

75.0 5.0 20.3 100.3 -
75.0 5.0 22.8 102.8 -
75.0 5.0 30.7 110.7 -
75.0 5.0 46.4 126.4 -
75.0 5.4 62.6 143.0 -
75.0 5.5 79.1 159.6 -
75.0 5.6 96.0 176.6 -
75.0 5.7 113.4 194.1 -
75.0 5.8 131.2 212.0 -
Total Equity
Total Error Check Result Alert Check (Negative Cash) Notes 1. All balances are specified in $Millions.
139825453.xls.ms_office BS_All_TO Printed: 1:10 PM on 4/14/2013
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Cash Flow Statement - All Periods Outputs

x h O
Direct Cash Flow Statement

Cash Receipts Cash Payments Interest Paid Tax Paid Decrease in Other Current Assets Increase in Other Current Liabilities Net Cash Flow from Operating Activities 135.7 (73.0) (3.3) (3.5) (1.0) 1.0 56.0 127.9 (66.4) (3.3) (12.8) (1.0) 1.0 45.4 131.1 (68.1) (3.3) (13.1) (1.0) 1.0 46.6 134.3 (69.8) (3.3) (13.5) (1.0) 1.0 47.8 137.7 (71.5) (3.4) (13.8) (1.0) 1.0 48.9 141.1 (73.3) (3.6) (14.2) (1.0) 1.0 50.1 144.7 (75.2) (3.6) (14.5) (1.0) 1.0 51.5 148.3 (77.0) (3.6) (14.9) (1.0) 1.0 52.8

Capital Expenditure - Assets Capital Expenditure - Intangibles Decrease in Other Non-Current Assets Increase in Other Non-Current Liabilities Net Cash Flow from Investing Activities (15.0) (2.5) (1.0) 1.0 (17.5) (15.4) (2.6) (1.0) 1.0 (17.9) (15.8) (2.6) (1.0) 1.0 (18.4) (16.2) (2.7) (1.0) 1.0 (18.8) (16.6) (2.8) (1.0) 1.0 (19.3) (17.0) (2.8) (1.0) 1.0 (19.8) (17.4) (2.9) (1.0) 1.0 (20.3) (17.8) (3.0) (1.0) 1.0 (20.8)

Debt Drawdowns Debt Repayments Equity Raisings Equity Repayments Dividends Paid During Period Increase in Other Equity Net Cash Flow from Financing Activities (14.9) 0.1 (14.8) 23.7 (15.3) 0.1 (15.2) 12.2 (15.7) 0.1 (15.6) 12.6 (16.2) 0.4 (15.8) 13.2 50.0 (45.0) (16.5) 0.1 (11.4) 18.2 (16.9) 0.1 (16.8) 13.5 (17.4) 0.1 (17.3) 13.9 (17.8) 0.1 (17.7) 14.2
139825453.xls.ms_office CFS_All_TO Printed: 1:10 PM on 4/14/2013
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Cash Flow Statement - All Periods Outputs

x h O
Total Error Checks Result Notes 1. All values are stated in $Millions unless stated otherwise.
139825453.xls.ms_office CFS_All_TO Printed: 1:10 PM on 4/14/2013
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Dashboard Outputs
Sub-Section 3.4.
Sub-Section Cover Notes: Contains dashboard-style presentation output sheets.
139825453.xls.ms_office Dashboards_SSC Printed: 1:10 PM on 4/14/2013
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Business Planning Summary

O
Income Statement [Insert Tile 2 Heading]
Revenue
2012 (A) 131.3 (26.3) 105.1 (42.0) 63.0 (14.8) 48.2 (3.3) 44.9 (13.5) 31.5 2013 (F) 134.6 (26.9) 107.7 (43.1) 64.6 (15.2) 49.4 (3.3) 46.2 (13.8) 32.3 2014 (F) 138.0 (27.6) 110.4 (44.2) 66.2 (15.6) 50.6 (3.4) 47.2 (14.2) 33.1 2015 (F) 141.4 (28.3) 113.1 (45.3) 67.9 (16.0) 51.9 (3.6) 48.3 (14.5) 33.8 160 140 120 100 80 60 40 20 2010 (A) 2011 (A) Revenue (Historical) Revenue (Forecast)
Cost of Goods Sold

Cost of Goods Sold (Historical) Cost of Goods Sold (Forecast)
Year Ending 31 December Revenue Cost of Goods Sold Gross Margin Operating Expenditure EBITDA Depreciation & Amortization EBIT Interest Expense Net Profit Before Tax Tax Expense / (Benefit) Net Profit After Tax
2010 (A) 125.0 (25.0) 100.0 (40.0) 60.0 (14.1) 45.9 (3.3) 42.6 (12.8) 29.8
2011 (A) 128.1 (25.6) 102.5 (41.0) 61.5 (14.5) 47.0 (3.3) 43.8 (13.1) 30.6
2012 (A)
2013 (F)
2014 (F)
2015 (F)
2016 (F)
2017 (F)
35 30 25 20 15 10 5 2010 (A) 2011 (A)
2012 (A)
2013 (F)
2014 (F)
2015 (F)
2016 (F)
2017 (F)
Balance Sheet
Year Ending 31 December Current Assets Non-Current Assets Total Assets Current Liabilities Non-Current Liabilities Total Liabilities Net Assets Ordinary Equity Other Equity Retained Profits Total Equity 2010 (A) 20.8 163.9 184.6 25.8 56.0 81.8 102.8 75.0 5.0 22.8 102.8 2011 (A) 26.7 168.3 195.0 27.3 57.0 84.3 110.7 75.0 5.0 30.7 110.7 2012 (A) 40.4 172.9 213.3 28.9 58.0 86.9 126.4 75.0 5.0 46.4 126.4 2013 (F) 54.9 177.5 232.4 30.5 59.0 89.5 143.0 75.0 5.4 62.6 143.0 2014 (F) 74.4 182.2 256.6 32.0 65.0 97.0 159.6 75.0 5.5 79.1 159.6 2015 (F) 89.1 187.1 276.2 33.6 66.0 99.6 176.6 75.0 5.6 96.0 176.6 50 45 40 35 30 25 20 15 10 5 2010 (A)
Operating Expenditure (Forecast) Operating Expenditure (Historical)
Net Assets - 2010(A) [Insert Tile 4 Heading] 200.0

180.0 160.0 140.0 120.0 100.0 80.0 60.0 40.0 20.0 Assets Liabilities Net Assets 184.6 102.8 81.8
2011 (A)
2012 (A)
2013 (F)
2014 (F)
2015 (F)
2016 (F)
2017 (F)
Cash Flow Statement

Year Ending 31 December Cash Receipts Cash Payments Other Operating Cash Flows Operating Cash Flows Capital Expenditure Other Investing Cash Flows Investing Cash Flows Debt Drawdowns/(Repayments) Equity Drawdowns/(Repayments) Equity Dividends Paid Other Equity Cash Flows Financing Cash Flows Net Increase/(Decrease) in Cash Held 2010 (A) 135.7 (73.0) (6.8) 56.0 (17.5) (17.5) (14.9) 0.1 (14.8) 23.7 2011 (A) 127.9 (66.4) (16.0) 45.4 (17.9) (17.9) (15.3) 0.1 (15.2) 12.2 2012 (A) 131.1 (68.1) (16.4) 46.6 (18.4) (18.4) (15.7) 0.1 (15.6) 12.6 2013 (F) 134.3 (69.8) (16.7) 47.8 (18.8) (18.8) (16.2) 0.4 (15.8) 13.2 2014 (F) 137.7 (71.5) (17.3) 48.9 (19.3) (19.3) 5.0 (16.5) 0.1 (11.4) 18.2 2015 (F) 141.1 (73.3) (17.7) 50.1 (19.8) (19.8) (16.9) 0.1 (16.8) 13.5
EBITDA Breakdown
Revenue (Historical) [Insert Tile 6 Heading] Operating Expenditure (Historical) Cost of Goods Sold (Forecast) EBITDA Cost of Goods Sold (Historical) Revenue (Forecast) Operating Expenditure (Forecast)
200 150 100 50 (50) (100) 2010 (A)
2011 (A)
2012 (A)
2013 (F)
2014 (F)
2015 (F)
2016 (F)
2017 (F)
139825453.xls.ms_office BS_Sum_P_MS Printed: 1:10 PM on 4/14/2013
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Appendices
Section 4.
Section Cover Notes Contains the model appendices
139825453.xls.ms_office Appendices_SC Printed: 1:10 PM on 4/14/2013
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Checks
Sub-Section 4.1.
Sub-Section Cover Notes Contains model checks and lookup tables.
139825453.xls.ms_office Checks_SSC Printed: 1:10 PM on 4/14/2013
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Checks
x h O Error Checks
## Include summary in model name?
Errors Detected - Summary

Total Errors: Error Message (Empty if None): -
Error Checks
Error Checks Accounts Receivable Balances ($Millions) Accounts Payable Balances ($Millions) Assets Balances ($Millions) Intangibles Balances ($Millions) Ordinary Equity - Outputs Income Statement - Forecast Outputs Balance Sheet - Forecast Outputs Cash Flow Statement - Forecast Outputs Total Errors: Check Include? Yes Yes Yes Yes Yes Yes Yes Yes Flag -
139825453.xls.ms_office Checks_BO Printed: 1:10 PM on 4/14/2013
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Checks
x h O Sensitivity Checks
Sensitivities Detected - Summary

Total Sensitivities: Sensitivity Message (Empty if None): -
Sensitivity Checks
Sensitivity Checks Total Sensitivities: Check Include? Flag -
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Checks
x h O Alert Checks
Alerts Detected - Summary

Total Alerts: Alert Message (Empty if None): -
Alert Checks
Alert Checks Balance Sheet - Historical Assumptions Balance Sheet - Historical Outputs Ordinary Equity - Outputs Balance Sheet - Forecast Outputs Total Alerts: Check Include? Yes Yes Yes Yes Flag -
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Lookup Tables
Sub-Section 4.2.
Sub-Section Cover Notes Contains model lookup tables.
139825453.xls.ms_office LU_SSC Printed: 1:10 PM on 4/14/2013
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Time Series Lookup Tables


Month Days
Month Days 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31
Names
LU_Mth_Days
139825453.xls.ms_office TS_LU Printed: 1:10 PM on 4/14/2013
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Month Names
Month Names January February March April May June July August September October November December
Names
LU_Mth_Names
Denomination
Denomination $Billions $Millions $'000 $
Names
LU_Denom Billions Millions Thousands Currency
Data Term Basis

Data Term Basis Active Data Periods Projections Start
Names
LU_Data_Term_Basis
Page 71 of 74


Periodicity
Periodicity Annual Semi-Annual Quarterly Monthly
Names
LU_Periodicity Annual Semi_Annual Qtrly Mthly
Period Type Names

Period Type Names Year Half Year Quarter Month
Names
LU_Period_Type_Names Yr_Name Half_Yr_Name Qtr_Name Mth_Name
Periods In Year
Periods In Year 1 2 4 12
Names
LU_Pers_In_Yr Yrs_In_Yr Halves_In_Yr Qtrs_In_Yr Mths_In_Yr
Conversion Factors
Conversion Factors 10 100 1,000 1,000,000 1,000,000,000
Names
Ten Hundred Thousand Million Billion
Page 72 of 74
Capital - Lookup Tables

Capital - Lookup Tables

Dividend Method Lookup
Dividend Method % of NPAT Assume Dividend Amounts
Names:
LU_Eq_Ord_Div_Meth
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Dashboards - Lookup Tables

Dashboard Lookup Tables

Selected Period Lookup
Selected Period 2010 (A) 2011 (A) 2012 (A) 2013 (F) 2014 (F) 2015 (F) 2016 (F) 2017 (F)
Names
LU_Dashboard_Selected_Period
139825453.xls.ms_office Dashboards_LU Printed: 1:10 PM on 4/14/2013
Page 74 of 74

Best Practice Model Example 6.1

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IMPORTANT NOTE: BPM does not provide any warranties or guarantees relating to the correctness of the formulas or outputs

contained in this model.

Best Practice Modelling

Section & Sheet Titles 1. Overview

2.2. Historical Assumptions

2.3. Forecast Assumptions

3.2. Forecast Outputs

Section & Sheet Titles

3.3. All Periods Outputs

3.4. Dashboard Outputs

4.2. Lookup Tables

139825453.xls.ms_office Overview_SC Printed: 1:10 PM on 4/14/2013

139825453.xls.ms_office Notes_SSC Printed: 1:10 PM on 4/14/2013

Telephone: Email: Website:

139825453.xls.ms_office Notes_BO Printed: 1:10 PM on 4/14/2013

Standards Illustration Sheet

139825453.xls.ms_office Standards_MS Printed: 1:10 PM on 4/14/2013

Standards Illustration Sheet

139825453.xls.ms_office Standards_MS Printed: 1:10 PM on 4/14/2013

Standards Illustration Sheet

Formats & Styles

139825453.xls.ms_office Standards_MS Printed: 1:10 PM on 4/14/2013

Standards Illustration Sheet

Assumption Entry Interfaces

139825453.xls.ms_office Standards_MS Printed: 1:10 PM on 4/14/2013

Standards Illustration Sheet

Outputs & Presentations

139825453.xls.ms_office Standards_MS Printed: 1:10 PM on 4/14/2013

Standards Illustration Sheet

Time Series Analysis

139825453.xls.ms_office Standards_MS Printed: 1:10 PM on 4/14/2013

Standards Illustration Sheet

Printing & Viewing

139825453.xls.ms_office Standards_MS Printed: 1:10 PM on 4/14/2013

Standards Illustration Sheet

Security and Protection

Visual Basic Programming

139825453.xls.ms_office Standards_MS Printed: 1:10 PM on 4/14/2013

139825453.xls.ms_office Keys_SSC Printed: 1:10 PM on 4/14/2013

x h O Formats & Styles Key

Color Description / Purpose

Hyperlink Description / Purpose

139825453.xls.ms_office Keys_BO Printed: 1:10 PM on 4/14/2013

x h O Sheet Naming Key

Sheet Description / Purpose

Blank Output Time Series Output

Model Schematic Chart Model Import** Model Export**

139825453.xls.ms_office Keys_BO Printed: 1:10 PM on 4/14/2013

x h O Range Naming Key

Range Description / Purpose

139825453.xls.ms_office Keys_BO Printed: 1:10 PM on 4/14/2013

139825453.xls.ms_office Assumptions_SC Printed: 1:10 PM on 4/14/2013

Time Series Assumptions

139825453.xls.ms_office TS_Ass_SSC Printed: 1:10 PM on 4/14/2013

Time Series Assumptions

x h O Time Series Assumptions

Historical & Forecast Period Titles

Data & Projections - Timing Assumptions

139825453.xls.ms_office TS_BA Printed: 1:10 PM on 4/14/2013

Sub-Section Cover Notes: Contains historical financial statement assumptions.

139825453.xls.ms_office Hist_Ass_SSC Printed: 1:10 PM on 4/14/2013

Income Statement - Historical Assumptions

Net Profit Before Tax

Net Profit After Tax

Model Schematic Chart Model Import Model Export