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List of documents for financial analysis of a Czech subject

1.  
   • A very brief specification of activities of the company and its position within the branch of industry, reference orders
   • A list of owners of capital participations exceeding 10 per cent of the share capital - development in the last year and current situation
   • A list of companies where the assessed company has capital participation exceeding 10 per cent of the share capital and amount of this capital participation
   • Loans (extended and received) in relation to interrelated persons, periodicity of instalments and final repayment date
   • Conducted court litigations as well as arbitration proceedings
   • Further relevant facts influencing operation of the company - e.g. negotiations on entry of a foreign investor, extraordinary general meeting in preparation, change in the business plan, sale of an organisational unit, intention to merge with other company or to split up the company, seizure of company\'s assets, and the like.
2. Annual financial statements for the last 3 years including notes to financial statements, reports of the auditors with their opinion, annual reports (in case it is not yet available - in the period after year-end before issuance of audited financial results - at least preliminary results. If the company is a part of a unit subject to consolidation, the last consolidated financial statements as well.
3. Current financial statements - for the last quarter
4. Pro forma financial statements in full extent (balance sheet, income statement and cash flow) as at the end of the current year and for the following year (suffice in the condensed form. Sales targets for the current year and for the following year. Order coverage of this target. Specification of the largest orders (quoting volume and sources of financing of production).
5. A medium-term development plan of the company for a minimum of 2 years - development directions and targets (commentated)
6. Volume and structure of due and overdue receivables and payables as at the last end of the quarter - broken down by maturities:
   • up to 30 days
   • up to 90 days
   • up to 180 days
   • up to 360 days
   • over 360 days
7. Leading creditors, amount of obligations in relation to each of them and their maturities, largest debtors and amounts of receivables form each of them and their maturities.
8. A summary of bank credits and of other types of credit and financial accommodation (type of obligation, original and unpaid amount of the obligation, date of its repayment, amounts and periodicity of instalments).
9. Leasing - in the same structure as under item 6.
10. Amounts and types of requested loans and of other forms of credit and/or accommodations.
11. Amounts and type of all off-balance obligations (e.g. accession to an obligation, coacceptance of a bill of exchange or other guarantee for third party obligations, fines and the like).
12. Position with revenue authority, social security administration and health insurance companies - whether there are overdue obligations towards these institutions and their amounts (confirmations from these institutions not older than 3 months or statutory declaration signed by statutory representatives of the company).
13. Pledged assets (subject of the pledge, its value, the pledgee and reasons for the pledge).

Notes:
Items under 6, 7, 8, 9 as at the last end of the quarter
You can also submit a short commentary on development of economic activities or to contents of some items of financial statements.