Final take, 221
Finance lease, 221
Financial close, 221
Financial covenants, 8, 151–2
Financial flexibility, 61–2
Financial information, 52–4
Financial leverage, 58–61, 62
Financial performance, 41–75
Financial position indicators, 239–40
Financial projections, 79–81, 83–6
Financial reporting standards,
11–14, 222
Financial risk, 41, 42
Financial statements, 8–40, 76–159
annual report and accounts, 10–33
problems with, 35–8
profit and loss account, 10, 33–5
Financial year end, 221
Financing activities, 66
Financing agreements, 221
Financing payments cover ratio, 145,
241
Financing requirements, 240
Finished goods, 28
First-in-first-out (FIFO), 28, 35
Fiscal year-end, 221
Fixed asset investments, 128
Fixed assets, 23–4, 30–1, 114–15, 221
Fixed cost, 101, 151, 221
Fixed rate, 32, 221
Floating charge, 215, 218, 221
Floating rate, 221
Floating rate notes, 222
Floor, 221
Force majeure, 222
Foreign exchange, 222
Forward contract, 222
Fraudulent manipulation of
accounts, 13–14
Full recourse, 222
Fundamental uncertainty, 15
Funding risk, 222
Funds, 222
Future cash flow model, 134–44
Futures, 222
Futures market, 222
Gas turbine, 222
Gearing, 222
General partner, 223
Going concern, 12
Goodwill, 223
Grace, 223
Gross margin, 51, 52, 100–2, 223
Gross profit, 237
Gross profit margin, 237
GSM, 223
Guarantee, 223
Guarantor, 223
Healthy cash flow, 3–6
Heat rate, 223
Hedge, 223
Hell-or-high-water, 223
Hermes, 223
Hire purchase, 223
Historical analysis, 81–6
Holding company, 223
Hurdle rate, 223
Illiquidity, 223
Inbound logistics, 55
Incipient default, 224
Income, 224
Inconvertibility, 224
Indemnity, 224
Indexed rate, 224
Information memorandum, 224
Index
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