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Fair value excercise (Liabilities (RGF liability (Failure to match agreed…
Fair value excercise
Liabilities
Deferred grant revenue
Deferred tax adjustment
RGF liability
Failure to match agreed spend
Failure to meet employee performance condition
LDs
Existing LDs (HTL)
Past LDs offset against current contracts (HTL)
Audit & tax accruals (All)
Historical progress payment (PB)
Provisions
Onerous employment contracts (HTL/HTGL)
Onerous lease
Onerous system subscriptions (salesforce)
Onerous rental properties (HTL)
Classification of Exceptional Expense
Additional professional fees
Audit
Tax
Resolve fees
DM/MW fees
Future legal costs
Tax treatment of exceptionals
Leases
Adjust to market rent (PB)
Early adopt IFRS 16
Operating profit vs debt
Is Sustinere debt?
Non-current assets
Intangibles (HTI, HTL)
Order book
Sustinere - At market value?
Remove cancelled jobs
Brand
Customer relationships
On balance sheet goodwill (PB)
Tangible assets (All)
Test equipment (HTL)
Unused P&M
Current assets
Debtor recovery/discounting
Neyveli and Darlipali BCPs
Stock fair value
Cancelled contracts (Ennore/SGPL/Zhang Ze)
WIP for orders not won (PB)
Contracts
Market value (India BCPs strategically discounted)
Contracts experiencing issues