Trust Board papers - University Hospital Southampton NHS ...

Schedule 10Finance Risk Indicators:Y/N1 Unplanned decrease in (quarterly) EBITDA margin in two consecutive quarters N2 Self-certification by trust that the Quarterly FRR may be less than 3 in the next 12 months N3 FRR 2 (or less) for any one quarter N4 Working capital facility (WCF) agreement includes default clause N5 Debtors > 90 days past due account for more than 5% of total debtor balances N6 Creditors > 90 days past due account for more than 5% of total creditor balances N7 Two or more changes in Finance Director in a twelve month period N8 Interim Finance Director in place over more than one quarter end N9 Quarter end cash balance 125% of plan for the year to date NTo be reported by exception only:1 Unplanned significant reductions in income or significant increases in costs N2 Requirements for additional working capital facilities beyond those incorporated in the Prudential NBorrowing Limit (PBL)3 Failure to comply with the NHS Foundation Trust Annual Reporting Manual N4 Discussions with external auditors which may lead to a qualified audit report N5 Transactions potentially affecting the risk rating and/or resulting in an "investment adjustment" N6 Proposed disposals of protected assets or removal of protected status N