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Beverages – Soft Drinks Industry Module 2: Intro to Reformulation

Beverages – Soft Drinks Industry Module 2: Intro to Reformulation. Megan Morava. Balance Sheet. Balance Sheet. Net Enterprise Assets (NEA). Net Financial Liabilities (NFL). Check: CSE = NEA-NFL. Income Statement. Comprehensive Income. Enterprise Profit After Tax (EPAT).

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Beverages – Soft Drinks Industry Module 2: Intro to Reformulation

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  1. Beverages – Soft Drinks Industry Module 2: Intro to Reformulation Megan Morava

  2. Balance Sheet

  3. Balance Sheet

  4. Net Enterprise Assets(NEA)

  5. Net Financial Liabilities(NFL)

  6. Check:CSE = NEA-NFL

  7. Income Statement

  8. Comprehensive Income

  9. Enterprise Profit After Tax(EPAT)

  10. Financing Expense After Tax (FEAT)

  11. Check:CI = EPAT + FEAT

  12. Issues • Net Enterprise Assets • Other investments, principally bottling companies • Assets and liabilities held for sale • Financial Assets • Short-term investments • No tax shield in 2011 and 2012 • Effective 2012, change in accounting method for determining market value of U.S. qualified defined benefit pension plans • Adjusted 2010 Balance Sheet

  13. Questions?

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