Читать книгу See-Through Modelling - Dominic Robertson - Страница 8

Let’s focus on PFI. The financial close model is limited in a number of ways:

 It can’t properly mix actuals and forecast numbers.

 It can’t properly deal with the latest closing balances from the last balance sheet.

 It can’t deal with indexation actuals.

 It can’t deal with a latest tax loss balance.

 It can’t adapt the debtors and creditors to the unfolding reality of operations.

 It can’t deal with the actuals of construction expenditure if they are different to the financial close expectations.