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Share of net income/(loss) |
Share of dividend distributions |
|
---|---|---|
12/31/20X1
|
$(2,000)
|
$1,000
|
12/31/20X2
|
$(1,000)
|
$1,000
|
12/31/20X3
|
$5,000
|
$3,000
|
12/31/20X4
|
$6,000
|
$3,000
|
End of period |
FSP Corp’s 20% share of EM Company’s annual net income/(loss) |
FSP Corp’s share of EM Company’s cumulative earnings since investment inception |
FSP Corp’s 20% share of dividend distribution |
Statement of cash flows classification |
|
---|---|---|---|---|---|
Operating |
Investing |
||||
12/31/20X1
|
$(2,000)
|
$(2,000)
|
$1,000 |
$1,000 |
|
12/31/20X2
|
$(1,000)
|
$(3,000)
|
$1,000 |
$1,000 |
|
12/31/20X3
|
$ 5,000
|
$ 2,000
|
$3,000 |
$2,000 |
$1,000 |
12/31/20X4
|
$ 6,000
|
$ 8,000
|
$3,000 |
$3,000 |
Date |
Fair value of the derivative asset or (liability) |
Collateral cash received |
Collateral cash paid |
Collateral asset / Due from broker balance |
Collateral liability / Due to broker balance |
Investing or financing cash flow |
---|---|---|---|---|---|---|
8/05/X1 |
0 |
|||||
8/30/X1 |
($100) |
($100) |
$100 |
$100 Investing outflow |
||
9/30/X1 |
($125) |
($25) |
$125 |
$25 Investing outflow |
||
10/31/X1 |
($55) |
$70 |
$55 |
$70 Investing inflow |
||
11/30/X1 |
$25 |
$80 |
0 |
$25 |
$55 Investing inflow and $25 Financing inflow |
|
12/31/X1 |
$15 |
($10) |
$15 |
$10 Financing outflow |
Lender type |
Cash flow classification of third-party fees |
---|---|
New lender
|
Financing
|
Exiting lender
|
Financing
|
Rollover lender accounted for as a modification
|
Operating
|
Rollover lender accounted for as an extinguishment
|
Financing
|
Bank |
Balance of original syndication |
Balance of new syndication |
Principal change |
Lender fees |
Third-party costs |
---|---|---|---|---|---|
A
|
$5,000,000
|
$5,000,000
|
-
|
$200,000
|
$50,000
|
B
|
$20,000,000
|
$30,000,000
|
$10,000,000
|
$1,200,000
|
$300,000
|
C
|
-
|
$60,000,000
|
$60,000,000
|
$2,400,000
|
$600,000
|
D
|
$12,000,000
|
$5,000,000
|
$(7,000,000)
|
$200,000
|
$50,000
|
E
|
$15,000,000
|
-
|
$(15,000,000)
|
-
|
-
|
Total
|
$52,000,000
|
$100,000,000
|
$48,000,000
|
$4,000,000
|
$1,000,000
|
Lender |
Financing inflow |
Financing outflow |
---|---|---|
A: Rollover lender (modification)
|
($200,000)
|
|
B: Rollover lender (modification)
|
$8,800,000
|
|
C: New lender
|
$57,600,000
|
|
D: Rollover lender (modification)
|
($7,200,000)
|
|
E: Exiting lender
|
($15,000,000)
|
|
Totals
|
$66,400,000
|
($22,400,000)
|
Lender |
Financing outflow |
Operating outflow |
---|---|---|
A: Rollover lender (modification)
|
($50,000)
|
|
B: Rollover lender (modification)
|
($300,000)
|
|
C: New lender
|
($600,000)
|
-
|
D: Rollover lender (modification)
|
($50,000)
|
|
E. Exiting lender (no third-party costs were allocated to the original loan)
|
||
Total
|
($600,000)
|
($400,000)
|
Day |
Cash collections on prior A/R a |
New transfers (face) b |
Cash consideration c |
DPP consideration b - c |
Trust fund collections account a - c |
|
---|---|---|---|---|---|---|
16
|
$0
|
$50,000
|
$0
|
$50,000
|
$0
|
|
17
|
$100,000
|
$120,000
|
$96,000
|
$24,000
|
$4,000 *
|
|
18
|
$200,000
|
$10,000
|
$9,000
|
$1,000
|
$191,000
|
|
19
|
$0
|
$140,000
|
$0
|
$140,000
|
$0
|
|
[for simplicity, assume no additional activity takes place between the 20 th of the month and the ensuing Payment Date on the 15 th]
|
||||||
Total
|
$300,000
|
$320,000
|
$105,000
|
$215,000
|
$195,000
|
|
[on the 15 th, the $195,000 in the collections account is disbursed and allocated as follows]
|
||||||
15
|
$0
|
$0
|
$191,000
|
($191,000)
|
($191,000)
|
Seller
|
($4,000)
|
Conduit
|
|||||
Grand total
|
$296,000
|
$24,000
|
$0
|
Day |
Operating inflow |
Investing inflow |
Noncash investing disclosure |
---|---|---|---|
16
|
$0 |
$0
|
$50,000
|
17
|
$96,000
|
$0
|
$24,000
|
18
|
$9,000
|
$0
|
$1,000
|
19
|
$0
|
$0
|
$140,000
|
…
|
|||
Total Month 1
|
$105,000
|
$0
|
$215,000
|
15
|
$0
|
$191,000
|
$0
|
Total Month 2
|
$0
|
$191,000
|
$0
|
Grand total
|
$105,000
|
$191,000
|
$215,000
|
Timing of payment after the acquisition date |
Amount |
Classification |
---|---|---|
Soon after the acquisition date (e.g., within three months)
|
All payments related to contingent consideration made soon after the acquisition date, including amounts related to fair value remeasurements
|
All payments should be classified as investing cash outflows.
|
Three or more months after the acquisition date
|
Liability is settled at an amount equal to or less than the acquisition date fair value (plus or minus measurement period adjustments)
|
The cash payment is akin to seller-provided financing and therefore should be classified as a financing outflow in the statement of cash flows.
|
Liability is settled at an amount greater than the acquisition date fair value (plus or minus measurement period adjustments)
|
The portion of the payment in excess of the acquisition date fair value (plus or minus measurement period adjustments) should be classified as an operating outflow, because this portion of the payment impacts net income. The remaining amount should be classified as a financing outflow.
|
|
When determining whether a liability is settled at an amount greater than the acquisition date fair value, reporting entities should include all payments made to satisfy the contingent consideration, including payments made soon after the acquisition and classified as investing cash outflows.
|
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