Will define what facilities disposes an enterprise for sinking debts.

This stage will help you to define the expected profits and charges of enterprise during the forecast period. A difference between profits and charges of company will serve as a starting point for determination of possibility of payment of debts. The prognosis of money streams will help a company to define the sum of debt which must be restructured, and also to estimate the possible sum of payments creditors in the future. The estimated values must be based on the operative results of activity of enterprise in previous periods, and also taking into account a current situation and general progress of market trends.

The planned profits and charges must be prognosis values at ordinary matter-position on an enterprise. They must not include the supposed creditor debt liquidation on beginning of Period 1.

Assumptions on money receipts: The table plugged in this section must consist of all expected money receipts of enterprise during six months. The receipts of money facilities must be certain for every forecast period on every source. The examples plugged in this table demonstrate the basic sources of money facilities which an enterprise can get during every forecast period. Some recommendations are further resulted on filling of the followings columns:

Profit yield from sales (in a money form): The forecast profits must include sale without the grant of trade credit and for "living" money facilities, transferred on an account in a bank in every period. Selling on an account does not join in this section of table.

Penalty of account receivable: Prognosis receipts of money facilities from debtor debt liquidation, as rotined in a table 2.

Interest return: Additional money funds, got on the deposit holdings on bank accounts.

Profits from the sale of assets: Money receipts, got as a result of the supposed sale part of assets of enterprise at ordinary position of things, eliminating eccentric events (fires, earthquakes etc.).

Other money receipts: Money receipts during every period on sources, different from indicated higher.

Assumptions on payments: The charges plugged in this section must present the expected cash disbursements during next six periods. The chart of payments must be made for every period on basic types. Have because of, that the categories of payments carry recommendation, but not obligatory character. It is very important, that a table included all types of payments, expected in each of the forecast periods.

Tax payments:

Налог on a valueadded (VAT), tax on the users of motorways, tax on ZHKKH, excises, export duties

Purchases of commodities: Forecast payments for a commodity which an enterprise going to purchase for resale in every separate period. Will pay attention, what only the commodities purchased for money facilities must be plugged in this section. Guidance of enterprise must consider existent supplies and forecast sales on next six periods.

Raw material and Materials: Forecast volumes of raw material and materials, necessary for a purchase in every period. Only materials, bought for money facilities, must be plugged in this column. Expecting the supplies of materials, the leaders of enterprise must take into account the existent volumes of raw material and materials, production necessities and forecast sales on next six periods.

Commercial charges: Payments, related to the sale the prepared products, materials and other expenses, related to the sales, such as transport charges.