Most frequently created adjustments/eliminations

In general, there can potentially be many non-cash adjustments that should be corrected since they do not have any cash flow effect. The adjustments various from group to group.

Below are listed the most frequent adjustments.

Financial cost paid:

During the year there has been calculated interest on your loans – but the interest has not been paid yet. The interest, therefore, needs to be rebooked.

Tax paid:

During the year there has been calculated and booked tax – but the tax has not been paid yet. The tax, therefore, needs to be rebooked.

Advance (gain/loss) on sales of assets:

If you during the year have sold intangible/tangible assets the gain/loss on this sale needs to be rebooked.

Primo disposals on intangible/tangible assets:

The primo disposal on assets (bought cost and depreciation) needs to be adjusted since disposals during the year is mapped to Proceeds from sale of property, plant, and equipment in the current year but the primo value is mapped to Purchase of property, plant, and equipment.

Equity adjustments:

If you have booked against equity and the booking is not related to dividend, capital increase/decrease also must be rebooked.