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Anhang 3 249
3.2.7 Financial Activities (Sheet Fin)
I. Aims/Activity
Calculate loans: Interest, principal payments and year and values of the liability
Calculate interest on operating loans and interest on savings
Calculate additional loans if the farm runs into cash deficit
II. External variables
· Existing loans (value, running period, rest period, interest rate, type of loan)
· New extern inserted loans in the simulation period (1 loan per year possible)
· GDR old liabilities (liabilities, cumulated interests, interest rates)
· Data for operating loans (Percentage of receipts and expenses in first 6 month of the year)
· Other data (interest rates, disagios, options for automatic calculated loans)
III. The calculations
1. Calculation of cash situation
C ash available
cash 1
cash 3
min. cash year end cash 5
cash 4
cash 2
year begin m id year year end follow ing year
Source: Eigene Darstellung
FA L-B W
HEM M E (1997)
Cash 1: Cash at the beginning + capital inflows
Cash 2: Cash 1 + receipts - expense up to mid year
Cash 3: Total farm receipts - current farm expenses - tax - consumption - principal payments
Cash 4: Cash 3 - investments - capital outflows
Cash 5: Cash 4 + new automatic calculated loan
Savings/operating loans: area above/below the 0 line in the graph
2. Calculation of loans
Calculation for all types of loans
· beginning values
· interest payments
· principal payments
· year end value
IV. Results
· Total interest, principal payments and year end liabilities
· Total expenses for operating loans
· Total receipts on savings
· Total cash situation
· Total requirement on new loans
Quelle: TIPI-CAL-Dokumentation, eigene Darstellung
FAL-BW
HEMME (1998)