…unter Nutzung bestehender Management-
Systeme und -Prozesse
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nicht
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1.1 Werden Chancen und Gefahren (Risiken) mit…
…parameters (discount rate, wage trend, pension trend,
life expectancy) and list of participating employees and management.
1.1.1.2 Details regarding any…
…financial statements for the last three fiscal years.
1.1.3.3 If applicable, auditor’s management letter, management representation letter.
1.1.3.4 If…
…loss account, notes, management report, other mandatory elements and auditor‘s report.
1.1.3.6 Trial balances, ideally on a monthly / quarterly basis…
…1.1.3.7 Year end management accounts with reconciliation to (audited) financial statement accounts.
1.1.3.8 Monthly management accounts covering profit…
…regarding the largest accruals.
1.1.16.2 To the extent not provided in audited accounts or management accounts, analysis with sup-
porting documentation of…
…all other balances on the balance sheet not covered above.
1.2 Controlling / Forecasting
1.2.1.1 Overview of the Company‘s management information and…
…management to manage the Company (e. g. sales volume, sales
price, gross profit margin, EBITDA margin).
1.2.1.4 Details of the Company‘s budgeting and…
…shareholders or shareholders affiliates
and cash pooling agreements.
1.3.2 Cash Management
1.3.2.1 Studies of consultants, investment banks and rating…
…agencies performed with respect to the
Companies within the last three years.
1.3.2.2 Summary of the Company‘s cash management system and procedures…
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