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[null,null,null,null,"Admin"]
[null,null,null,null,"Version Selection",null,"Details on how to change the FVRA version from full to lite"]
[null,null,null,null,"Metric Defintions",null,"Definition details for each metric.",{"$f":"'Metric Definitions'!A8","v":0},{"$f":"'Metric Definitions'!B8","v":0},null,"Protected"]
[null,null,null,null,"SysConfig",null,"System configuration sheet, including lists and named ranges. Hidden to Bidder.",{"$f":"'SysConfig HIDE BEFORE SHARING'!A8","v":0},{"$f":"'SysConfig HIDE BEFORE SHARING'!B8","v":0},null,"No"]
[null,null,null,null,"Authority Instructions",null,"Instructions to the Authority on how to use this template.",{"$f":"'Authority Instructions'!A8","v":0},{"$f":"'Authority Instructions'!B8","v":0},null,"Protected"]
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[null,null,null,null,"1.2a Other",null,"Input for Subcontractor, Guarantor or Other Entity that is a Private Limited Company/Publicly Listed Company.",{"$f":"'1.2a Other'!A8","v":0},{"$f":"'1.2a Other'!B8","v":0},null,"Protected"]
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[null,null,null,null,"Ancillary"]
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[null,null,null,null,"Authority Instructions Lite",null,"Instructions to the Authority on how to use the Lite version of this template.",{"$f":"'Authority Input Lite'!A8","v":0},{"$f":"'Authority Input Lite'!B8","v":0},null,"Protected"]
[null,null,null,null,"Bidder Instructions",null,"Instructions to Bidders on how to use this template.",{"$f":"'Bidder Instructions'!A8","v":0},{"$f":"'Bidder Instructions'!B8","v":0},null,"Protected"]
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[null,null,null,null,"1.1b Lead and Parents NFP",null,"Input for a Lead Bidder that is a Not-for-profit/Voluntary organisation together with its Immediate and Ultimate Parent.",{"$f":"'1.1b Lead & Parents NFP'!A8","v":0},{"$f":"'1.1b Lead & Parents NFP'!B8","v":0},null,"Protected"]
[null,null,null,null,"1.2a Other",null,"Input for Subcontractor, Guarantor or Other Entity that is a Private Limited Company/Publicly Listed Company.",{"$f":"'1.2a Other'!A8","v":0},{"$f":"'1.2a Other'!B8","v":0},null,"Protected"]
[null,null,null,null,"1.2b Other NFP",null,"Input for Subcontractor, Guarantor or Other Entity that is a Not-for-profit/Voluntary organisation.",{"$f":"'1.2b Other NFP'!A8","v":0},{"$f":"'1.2b Other NFP'!B8","v":0},null,"Protected"]
[null,null,null,null,"Ancillary"]
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[null,null,null,null,"4.2c Other (3)",null,"Bidder Clarification and Authority Evaluation notes for Subcontractor, Guarantor or Other Entity",{"$f":"'4.2c Other (3)'!A8","v":0},{"$f":"'4.2c Other (3)'!B8","v":0},null,"Protected"]
[null,null,null,null,"4.3 Evaluation Summary",null,"Authority Evaluation Summary",{"$f":"'4.3 Evaluation Summary'!A8","v":0},{"$f":"'4.3 Evaluation Summary'!B8","v":0},null,"No"]
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[null,null,null,null,"SysConfig",null,"System configuration sheet, including lists and named ranges. Hidden to Bidder.",{"$f":"'SysConfig HIDE BEFORE SHARING'!A8","v":0},{"$f":"'SysConfig HIDE BEFORE SHARING'!B8","v":0},null,"Protected"]
[null,null,null,null,"INSERT NEW ROWS ABOVE THIS ROW"]
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[null,null,null,null,"Master Control Check",null,"Update the Contents and Error Check summaries when new sheets are added/existing sheets are deleted",{"$f":"IFERROR(SUM($H$12:H46),1)","v":0},{"$f":"IFERROR(SUM($I$12:I46),1)","v":0}]
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[null,null,null,"Contents"]
[null,null,null,null,null,null,null,null,null,null,"Default protection"]
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[null,null,null,null,"Authority Instructions Lite",null,"Instructions to the Authority on how to use the Lite version of this template.",{"$f":"'Authority Input Lite'!A8","v":0},{"$f":"'Authority Input Lite'!B8","v":0},null,"Protected"]
[null,null,null,null,"Bidder Instructions Lite",null,"Instructions to Bidders on how to use the Lite version of this template.",{"$f":"'Bidder Instructions Lite'!A8","v":0},{"$f":"'Bidder Instructions Lite'!B8","v":0},null,"Protected"]
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[null,null,null,null,"Input"]
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[null,null,null,null,"1.3b Lead NFP",null,"Input for a Lead Bidder that is a Not-for-profit/Voluntary organisation.",{"$f":"'1.3b Lead NFP'!A8","v":0},{"$f":"'1.3b Lead NFP'!C8","v":0},null,"Protected"]
[null,null,null,null,"Ancillary"]
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[null,null,null,null,"Assessment"]
[null,null,null,null,"3.3 Lead",null,"Ratio Analysis and RAG Ratings for Lead Bidder.",{"$f":"'3.3 Lead'!A8","v":0},{"$f":"'3.3 Lead'!B8","v":0},null,"Protected"]
[null,null,null,null,"Evaluation"]
[null,null,null,null,"4.4 Lead",null,"Bidder Clarification and Authority Evaluation notes for Lead Bidder.",{"$f":"'4.4 Lead'!A8","v":0},{"$f":"'4.4 Lead'!B8","v":0},null,"Protected"]
[null,null,null,null,"4.5 Evaluation Summary",null,"Authority Evaluation Summary.",{"$f":"'4.5 Evaluation Summary'!A8","v":0},{"$f":"'4.5 Evaluation Summary'!B8","v":0},null,"No"]
[null,null,null,null,"Admin"]
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[null,null,null,null,"SysConfig",null,"System configuration sheet, including lists and named ranges. Hidden to Bidder.",{"$f":"'SysConfig HIDE BEFORE SHARING'!A8","v":0},{"$f":"'SysConfig HIDE BEFORE SHARING'!B8","v":0},null,"Protected"]
[null,null,null,null,"INSERT NEW ROWS ABOVE THIS ROW"]
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[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)","v":"SysConfig HIDE BEFORE SHARING"}]
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[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
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[null,null,null,null,"THIS SHEET TO BE PROTECTED AND HIDDEN BEFORE SHARING WITH BIDDERS"]
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[null,null,null,"1 Contracting Authority Instructions"]
[]
[null,null,null,"The settings on this sheet are used across the tool - if you wish to change any of these settings please check with the tool owner. This is tool v7.1.\nFollowing any changes to these settings, and before distribution of the tool to Bidders, this sheet should be protected and hidden."]
[]
[null,null,null,"2 Lists"]
[]
[]
[null,null,null,"2.1 External Auditors Opinion"]
[]
[null,null,null,null,null,"Unmodified: Unqualified"]
[null,null,null,null,null,"Unmodified: Key audit matters"]
[null,null,null,null,null,"Unmodified: Material uncertainty"]
[null,null,null,null,null,"Unmodified: Emphasis of matter"]
[null,null,null,null,null,"Modified: Qualified"]
[null,null,null,null,null,"Modified: Adverse opinion"]
[null,null,null,null,null,"Modified: Disclaimer of opinion"]
[null,null,null,null,null,"N/A"]
[null,null,null,null,"Usage:","Dropdown list in the input sheets. Not to be modified."]
[null,null,null,"2.2 Company Organisation Type"]
[]
[null,null,null,null,"Lead Bidder Type"]
[null,null,null,null,null,"Not-for-profit/Voluntary Organisation"]
[null,null,null,null,null,"Private/Public Company or LLP"]
[null,null,null,null,"Usage:","Dropdown list in the Bidder Instructions sheet. Not to be modified."]
[null,null,null,null,"Subcontractor Type"]
[null,null,null,null,null,"Not-for-profit/Voluntary Organisation"]
[null,null,null,null,null,"Private/Public Company or LLP"]
[null,null,null,null,null,"None"]
[null,null,null,null,"Usage:","Dropdown list in the Bidder Instructions sheet. Not to be modified."]
[null,null,null,"2.3 Annual Contract Value"]
[]
[null,null,null,null,"Approximate Annual Contract Value Calculation ","Annual Contract Value (no lotting)"]
[null,null,null,null,null,"Maximum Lot Value"]
[null,null,null,null,null,"Cumulative Lot Value"]
[null,null,null,null,"Usage:","Dropdown list in the Authority input sheet. Not to be modified."]
[null,null,null,"2.3 Uncapped Liabilities"]
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[null,null,null,null,null,"Yes"]
[null,null,null,null,null,"No or N/A"]
[null,null,null,null,"Usage:","Dropdown list in the input sheets. Not to be modified."]
[null,null,null,"3 Error Check Settings"]
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[null,{"$f":"IF(eTol=\"\",1,0)","v":0},null,null,"Error Tolerance",2,"This is an error tolerance value, primarily used in validation formula to check that the balance sheet balances. The error tolerance can be adjusted to allow for rounding errors in the balance sheet."]
[]
[null,null,null,null,"Error Check Wording",{"$f":"IF(AND(sysChk=0,sysWarn=0),\"All Checks OK\",IF(sysChk<>0,sysChk&\" Error\"&IF(sysChk=1,\" \",\"s \"),\"\")&IF(sysWarn<>0,sysWarn&\" Warning\"&IF(sysWarn=1,\"\",\"s\"),\"\"))","v":"All Checks OK"},"This cell contains the wording which is displayed when the validation formulas do not show any errors."]
[null,null,null,null,null,"These cells are not to be modified"]
[null,null,null,"4 Named Ranges List"]
[]
[null,null,null,null,"The table below sets out the name and location and purpose of all named ranges used throughout the tool."]
[]
[null,null,null,null,"Name","Address","Purpose"]
[null,null,null,null,"cstProjectName","Authority Input!$F$12","Name of Project"]
[null,null,null,null,"cstProtectiveMarking","Authority Input!$F$16","Protective Marking wording"]
[null,null,null,null,"eTol","SysConfig!$F$59","Error Tolerance constant"]
[null,null,null,null,"cstAuthorityName","Authority Input!$F$13","Name of Authority"]
[null,null,null,null,"LeadBidder","See Name Manager","Name of lead bidder"]
[null,null,null,null,"ImmediateP","See Name Manager","Name of immediate parent"]
[null,null,null,null,"UltimateP","See Name Manager","Name of ultimate parent"]
[null,null,null,null,"Entity1","See Name Manager","Name of entity 1"]
[null,null,null,null,"Entity2","See Name Manager","Name of entity 2"]
[null,null,null,null,"Entity3","See Name Manager","Name of entity 3"]
[null,null,null,null,"LeadBidderLite","See Name Manager","Name of lead bidder lite"]
[null,null,null,null,"INSERT NEW ROWS ABOVE THIS ROW"]
[null,null,null,null,null,"These cells are not to be changed by the Bidder."]
[]
[null,null,null,"5 Key changes for this version",null,"Version","5.7.1"]
[]
[null,null,null,null,{"$f":"\"v\"&Version&\" Key changes\"","v":"v5.7.1 Key changes"},"Release date: 16/01/2025"]
[null,null,null,null,{"$f":"\"- CHANGES from v5.7: Authority Input tab: amended red guidance text to provide clarity on what contracting authorities should complete\"","v":"- CHANGES from v5.7: Authority Input tab: amended red guidance text to provide clarity on what contracting authorities should complete"}]
[null,null,null,null,{"$f":"\"- CHANGES from v5.7: Authority Input tab: increased warning size in E9\"","v":"- CHANGES from v5.7: Authority Input tab: increased warning size in E9"}]
[null,null,null,null,{"$f":"\"- CHANGES from v5.7: Authority Input tab: amended formulas for Maximum Contract Value drop down to work correctly\"","v":"- CHANGES from v5.7: Authority Input tab: amended formulas for Maximum Contract Value drop down to work correctly"}]
[null,null,null,null,"- CHANGES from v5.7: Authority Input tab: Added a new option in the dropdown in G42 to enable both cell F35 and J45 to be used in the turnover ratio calculation depending on the annual contract value the authority selects. The authority can either use an annual contract value or an annual maximum or cumulative lot value if frameworks are being used."]
[null,null,null,null,{"$f":"\"- CHANGES from v5.7: 1.1a Lead & Parents tab: Annual Contract Value in row 148 is now dependent on values on Authority Input Tab and accounts for lotting and frameworks.\"","v":"- CHANGES from v5.7: 1.1a Lead & Parents tab: Annual Contract Value in row 148 is now dependent on values on Authority Input Tab and accounts for lotting and frameworks."}]
[null,null,null,null,{"$f":"\"- CHANGES from v5.7: 1.1b Lead & Parents NFP tab: Annual Contract Value in row 126 is now dependent on values on Authority Input Tab and accounts for lotting and frameworks.\"","v":"- CHANGES from v5.7: 1.1b Lead & Parents NFP tab: Annual Contract Value in row 126 is now dependent on values on Authority Input Tab and accounts for lotting and frameworks."}]
[null,null,null,null,{"$f":"\"- CHANGES from v5.7: 3.1 and 3.2 Turnover Ratio calculation is now dependent on selections in Authority input.\"","v":"- CHANGES from v5.7: 3.1 and 3.2 Turnover Ratio calculation is now dependent on selections in Authority input."}]
[null,null,null,null,{"$f":"\"- CHANGES from v5.7: SysConfig: Minor updates.\"","v":"- CHANGES from v5.7: SysConfig: Minor updates."}]
[null,null,null,null,"v5.7.2 Key changes","Release date: 26/02/2025"]
[null,null,null,null,"- CHANGES from v5.7.1 fixed dropdowns for uncapped liabilities on various sheets."]
[]
[]
[null,null,null,"6 Introduction of FVRA Lite and New VCSE metrics",null,"Version","6.0.0"]
[]
[null,null,null,null,"FVRA 'Lite'","Release date: 02/02/2026"]
[null,null,null,null,"The use of FVRA (full) or FVRA Lite is at the discretion of the Contracting Authority. General guidance on when to use the 'Lite' version includes contracts that are deemed as low value contracts and/or low complexity (Bronze, Silver where appropriate). "]
[null,null,null,null,"v6.0.0 Additions"]
[null,null,null,null,"- ADD Authority Instructions Lite tab"]
[null,null,null,null,"- ADD Bidder Instructions Lite tab"]
[null,null,null,null,"- ADD Authority Input Lite tab"]
[null,null,null,null,"- ADD 1.3a Lead tab"]
[null,null,null,null,"- ADD 1.3b Lead NPF tab"]
[null,null,null,null,"- ADD 2.3 Lead tab"]
[null,null,null,null,"- ADD 4.4 Lead tab"]
[null,null,null,null,"- ADD 4.5 Evaluation Summary"]
[null,null,null,null,"- ADD SORP accounting principles to 1.1b Lead & Parents NFP"]
[null,null,null,null,"- ADD SORP accounting principles to 1.2b Other NFP"]
[null,null,null,null,"- ADD SORP accounting principles to 1.3b Lead NFP"]
[null,null,null,null,"- ADD VCSE ratios to all Assessement tabs (3.1, 3.2, 3.3)"]
[null,null,null,null,"- ADD VCSE ratios to all Evaluation tabs (4.1a, 4.1b, 4.1c, 4.2a. 4.2b. 4.2c, 4.3, 4.4)"]
[null,null,null,null,"v6.0.0 Key changes"]
[null,null,null,null,"- CHANGES from v5.7.1: Contents tab: amended to include new tabs"]
[null,null,null,null,"- CHANGES from v5.7.1: Metric Definitions tab: amended to include FVRA Lite specific Metric Definitions"]
[null,null,null,null,"- CHANGES: Introduced a RAG scale for assessment of metrics. Values will based on a colour scale based on inputs in Authority Input Tab"]
[null,null,null,null,"- CHANGES: NET INTEREST PAID COVER RATIO for INTEREST PAID COVER RATIO"]
[null,null,null,null,"- CHANGES: Admin tabs moved to the beginning with warning to hide before sharing"]
[null,null,null,null,"- CHANGES: Fixed subcontractor delivery % value"]
[null,null,null,null,"- CHANGES: Fixed switches on Bidder Instruction tabs to ensure outputs are displayed correctly"]
[]
[]
[null,null,null,"6 Minor changes",null,"Version",6.1]
[null,null,null,null,"-Minor changes"]
[]
[null,null,null,"6 Changes to Authority Input / Authority Input Lite",null,"Version",6.2]
[null,null,null,null,"Authority Input tab","Release date 24/02/2026"]
[null,null,null,null,"- added cell J50 to calculate approximate total contract value plus conditional explanatory note next to the cell"]
[null,null,null,null,"- updated explanatory note in cell X41"]
[null,null,null,null,"Authority Input Lite tab"]
[null,null,null,null,"- updated explanatory note in cell X37"]
[]
[null,null,null,"6 Minor changes across the tool",null,"Version",6.3]
[null,null,null,null,"v6.3 Key changes","Release date 01/05/2026"]
[null,null,null,null,"- CHANGES: Authority Input tab: Cell G40 replaced \"with cell G42 appropriately selected\" to \"with cell G47 appropriately selected\""]
[null,null,null,null,"- CHANGES: Evaluation tabs (4.1a, 4.1b, 4.1c, 4.2a, 4.2b, 4.2c, 4.4): Changed Free cash flow to Net Debt Ratio cells (F21, G21, H21) to show % rather than decimals. Formatted Net Asset Value cells (F26, G26, H26) to show negative numbers as black rather than red, so that they show up on a red background, and to 3dp as amounts are in £'000. "]
[null,null,null,null,"- CHANGES: Input tabs (1.1a,1.2a): Remove '(Incl negative goodwill)' from Goodwill line (line 52) on Balance Sheet. "]
[null,null,null,null,"- CHANGES: Input tabs (1.1a,1.2a): In Net Worth / Equity section (lines 127-130) changed the hovering note from \"Both assets and liabilities should be entered as a positive\" to \"Can be entered as a positive or negative as per the financial statements\" to allow for financial statements showing negative reserves and/or negative retained earnings. Changed the data validation so that an error no longer appears if a negative value is entered in these lines. "]
[null,null,null,null,"- CHANGES: Input tabs (1.1b, 1.2b, 1.3b): In 'The funds of the charity' section (lines 108-113 or lines 70-75 for 1.3b) changed the hovering note from \"Both assets and liabilities should be entered as a positive\" to \"Can be entered as a positive or negative as per the financial statements\" to allow for financial statements showing negative reserves and/or negative retained earnings. Changed the data validation so that an error no longer appears if a negative value is entered in these lines. "]
[null,null,null,null,"- CHANGES: Input tabs (1.1b, 1.2b): Unlocked equity cells, added in white cols for all years' currency conversion for entities #2 and #3, and populated with correct currency conversion formulae. "]
[null,null,null,null,"- CHANGES: 3.3 Lead tab: Amended conditional formatting for RAG ratings to refer to Authority Input Lite cells. "]
[null,null,null,null,"- CHANGES: 4.4 Lead tab: Amended conditional formatting for RAG ratings to refer to Authority Input Lite cells. "]
[]
[]
[null,null,null,"7 Key changes",null,"Version","7.0"]
[null,null,null,null,"v7 Key changes","Release date 15/06/2026 "]
[null,null,null,null,"- CHANGES: Input tab 1.1b: Unlocked cells in funds section (lines 108-113) to allow editing. "]
[null,null,null,null,"- CHANGES: Input tabs (1.1b, 2.1b): Amended the sum for Total fixed assets (line 65) to include lines 54-64."]
[null,null,null,null,"- CHANGES: Input tabs (1.1b, 2.1b): Amended the sum for Total current assets (line 76) to include lines 67-75."]
[null,null,null,null,"- CHANGES: Input tabs (1.1b, 2.1b): Amended the sum for Total unrestricted funds (line 114) to pick up only Unrestricted funds (line 111) as it was previously including Revaluation reserve and Pension reserve which are not necessarily unrestricted. "]
[null,null,null,null,"- CHANGES: Input tabs (1.1b, 2.1b): Hid Provisions for liabilities (line 103) as it was not included in any totals. "]
[null,null,null,null,"- CHANGES: 3.1 Lead & Parents and 3.2 Other tabs: Corrected calculation of VCSE 1 and VCSE 2 metrics (lines 99 and 103; lines 100 and 104) to account for negative expenditure. "]
[null,null,null,null,"- CHANGES: 3.2 Other tab: Corrected calculation of all VCSE metrics to ensure formulae referred to H28 of the Bidders Instruction tab rather than H27. "]
[null,null,null,null,"- CHANGES: Evaluation tabs: Corrected conditional formatting so all VCSE metrics RAG ratings match those on the relevant assessment tabs (3.1 and 3.2). "]
[null,null,null,null,"- CHANGES: Input tabs (1.1b, 1.2b, 1.3b): Changed the 'Balance sheet balances?' formula on lines 121 and 122 to pick up from line 116 rather than line 114 and also to subtract line 104 to take into account the pension asset or liability."]
[null,null,null,null,"- CHANGES: Input tabs (1.1b, 1.2b): Removed all cash flow elements apart from Net cash from operating activities as this is only line from the cash flow used in metric VCSE 4."]
[null,null,null,null,"- CHANGES: Input tabs (1.3b): Unlocked previously locked cells which prevented the user from inputting balance sheet items."]
[null,null,null,null,"- CHANGES: All Input tabs (1.x): Grouped and hidden currency conversion columns and moved switch references to yellow input columns."]
[null,null,null,null,"- CHANGES: Input tabs (1.1a, 1.2a): Removed 'Of which: Depreciation of right of use asset' line."]
[null,null,null,null,"- CHANGES: Input tabs (1.1b, 1.2b): Removed 'Depreciation and amortisation' line."]
[null,null,null,null,"- CHANGES: 3.3 Lead: Fixed hyperlink for Net Assets Value line.  "]
[null,null,null,null,"- CHANGES: 3.3 Lead: For VCSE metric 1 (Operating reserve ratio) amended formulae to make expenditure positive and to multiply by 12 to give number of months per EFS guidance. "]
[null,null,null,null,"- CHANGES: Assessment tabs (1.3, 2.3, 3.3): Amended VCSE metric 4 (Operating cash ratio) so that if net cash flow from operations is negative the metric is automatically red with the wording 'Negative cash flow'."]
[null,null,null,null,"- CHANGES: Input tabs (1.1b, 1.2b, 1.3b): Made the pension asset or liability line able to take a positive (for asset) or negative (for liability) and corrected Total net assets and liabilities to incorporate the pension asset/liability. "]
[null,null,null,null,"- CHANGES: 1.3b Lead: Changed 'Creditors: Amounts falling due within one year' line to an input line "]
[null,null,null,null,"- CHANGES: 1.3a Lead: Changed 'Lease Liabilities' line to 'Other current debt (lease liabilities, intercompany loans etc.)'  in the current liabilities section and added in a 'Other non-current debt (lease liabilities, intercompany loans etc.)' line within non-current liabilities section. Amended the Net debt calculation to include both these lines."]
[null,null,null,null,"- CHANGES: 3.3 Lead: Changed calculation of EBITDA in Metric 3b to mirror that on 1.3a Lead (line 76) and changed relevant formulae and links. "]
[null,null,null,null,"- CHANGES: Bidder Instructions Lite: Amended tab references in cells J25 and K25."]
[]
[null,null,null,"7 Minor changes",null,"Version",7.1]
[null,null,null,null,"v7.1 Key changes","Release date 10/07/2026 "]
[null,null,null,null,"- CHANGES: Input tabs (1.1a 1.2a): Moved references in J9:L9 to N9:P9, and references in R9;T9 to V9:X9 to ensure that calculations on the assessment tabs were using the translated GBP figures for entities where the financial information is entered in a different currency. "]
[null,null,null,null,"- CHANGES: Input tabs (1.1a 1.2a): Populated missing formulae in columns N, O and P to ensure all financial statement line items are being translated to GBP and are picked up in the calculations on the assessment tabs"]
[]
[null,null,null,"END OF WORKSHEET - INSERT ROWS ABOVE"]

{"sheet":"Metric Definitions","index":7,"n_rows":29,"n_cols":9,"rows_kept":29,"cut":false,"hidden":false,"merged":[[25,2,25,4],[24,2,24,4],[22,2,22,4],[23,2,23,4],[5,2,5,3],[13,2,13,4],[14,2,14,4],[15,2,15,4],[21,2,21,4],[12,2,12,4],[16,2,16,4],[17,2,17,4],[18,2,18,4],[19,2,19,4],[20,2,20,4],[10,2,10,6]]}
[]
[null,null,{"$f":"cstProjectName","v":0}]
[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)","v":"Metric Definitions"}]
[null,null,{"$f":"IF(ISBLANK(cstProtectiveMarking),\"\",cstProtectiveMarking)","v":""}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A29)","v":0},{"$f":"SUM(B9:B29)","v":0}]
[]
[]
[null,null,"For more information see guidance at: www.gov.uk/government/publications/the-sourcing-and-consultancy-playbooks"]
[]
[null,null,"Metric Definition (as per EFS Guidance)",null,null,"Private Limited Company/Public Listed Company","Not-for-Profit/Voluntary Organisation","Metric Definition 'Lite'"]
[null,null,"Metric 1 - Turnover Ratio\n\nTurnover Ratio = Bidder Annual Revenue / Expected Annual Contract Value",null,null,"Turnover Ratio = Turnover / Annual Contract Value","Turnover Ratio = Total income and endowments / Annual Contract Value","Metric 1 - Turnover Ratio\n\nTurnover Ratio = Bidder Annual Revenue / Expected Annual Contract Value"]
[null,null,"Metric 2 - Operating Margin\n\nOperating Margin = Operating Profit / Revenue",null,null,"Operating Margin = (Operating profit + Exceptional and non-underlying items*) / Turnover \n\nOperating profit is the sum of:  Other operating income/expense, Administrative income/expense, Grant income (e.g. Government income), Impairment losses/gains and Restructuring costs.\n*Exceptional and non-underlying items are only included if value is negative.","Operating Margin = Net income/(expenditure) before gains and losses / Total income and endowments","Metric 2 - Operating Margin\n\nOperating Margin = Operating Profit / Revenue"]
[null,null,"Metric 3 (A) – Free Cash Flow to Net Debt Ratio\n\n(Metrics 3(A) and 3(B) are alternative measures. Metric 3(A) is more relevant to capital intensive sectors and Metric 3(B) to less capital intensive sectors.)\n\nFree Cash Flow to Net Debt Ratio = Free Cash Flow / Net Debt\n\nDefinition\nFree Cash Flow = Net cash flow from operating activities – Capital expenditure\nCapital expenditure = Purchase of property, plant & equipment + Purchase of intangible Assets\n\nNet Debt = Bank overdrafts + Loans and borrowings + Finance leases + Deferred consideration payable – Cash and cash equivalents",null,null,"Free Cash Flow to Net Debt Ratio = Free Cash Flow / Net Debt\n\nWhere Free Cash Flow is the sum of: Net cash flow from operating activities (After working capital and tax) and Capital expenditure (Tangible and intangible).\n\nWhere Net Debt is the sum of:\n1. Current Liabilities: Loans and overdrafts, Deferred consideration, Lease liabilities, Amounts owed to group undertakings, Amounts owed to joint ventures and associates and Derivative financial instruments.\n2. Non-current liabilities: Lease liabilities, Loans and borrowings, Amounts owed to group undertakings, Amounts owed to joint ventures and associates, Deferred consideration and Derivative financial instruments.\n\nLess:\n1.Current Assets: Derivative financial instruments, Other current financial assets (i.e. MMFs, secured loan notes), Cash and cash equivalents (Incl marketable securities) and Investments.","Free Cash Flow to Net Debt Ratio = Free Cash Flow / Net Debt\n\nWhere Free Cash Flow is the sum of: Net cash flow from/used in operating activities  and Purchase of tangible fixed assets and intangible assets\n\nWhere Net Debt is the sum of:\n1. Current Liabilities: Borrowings (Falling due within one year), Deferred consideration, Amounts owed to group undertakings and Obligations under finance lease and hire purchase contracts\n2. Non-current liabilities: Borrowings (Falling due after more than one year), Deferred consideration, Amounts owed to group undertakings and Obligations under finance lease and hire purchase contracts\n\nLess:\n1. Current Assets: Cash at bank and in hand and equivalents",null,"]"]
[null,null,"Metric 3(B) – Net Debt to EBITDA Ratio\n\n(Metrics 3(A) and 3(B) are alternative measures. Metric 3(A) is more relevant to capital\nintensive sectors and Metric 3(B) to less capital intensive sectors.)\n\nNet Debt to EBITDA ratio = Net Debt / EBITDA\n\nDefinition\nNet Debt = Bank overdrafts + Loans and borrowings + Finance leases + Deferred consideration payable – Cash and cash equivalents\n\nEBITDA = Operating profit + Depreciation charge + Amortisation charge",null,null,"Net Debt to EBITDA Ratio = Net Debt / EBITDA\n\nWhere Net Debt is the sum of:\n1. Current Liabilities: Loans and overdrafts, Deferred consideration, Lease liabilities, Amounts owed to group undertakings, Amounts owed to joint ventures and associates and Derivative financial instruments.\n2. Non-current liabilities: Lease liabilities, Loans and borrowings, Amounts owed to group undertakings, Amounts owed to joint ventures and associates, Deferred consideration and Derivative financial instruments.\n\nLess:\n1.Current Assets: Derivative financial instruments, Other current financial assets (i.e. MMFs, secured loan notes), Cash and cash equivalents (Incl marketable securities) and Investments.\n\nWhere EBITDA is: Operating profit plus Exceptional and non-underlying items* less Depreciation and Amortisation.\n\nOperating profit is the sum of: Gross profit, Other operating income/expense, Administrative income/expense, Grant income (e.g. Government income), Impairment losses/gains and Restructuring costs.\n*Exceptional and non-underlying items are included in the calculation where the value is negative.","Net Debt to EBITDA Ratio = Net Debt / EBITDA\n\nWhere Net Debt is the sum of:\n1. Current Liabilities: Borrowings (Falling due within one year), Deferred consideration, Amounts owed to group undertakings and Obligations under finance lease and hire purchase contracts\n2. Non-current liabilities: Borrowings (Falling due after more than one year), Deferred consideration, Amounts owed to group undertakings and Obligations under finance lease and hire purchase contracts\n\nLess:\n1. Current Assets: Cash at bank and in hand and equivalents\n\nWhere EBITDA is: Net income/(expenditure) before gains and losses less Depreciation and Amortisation","Metric 3 - Net Debt to EBITDA Ratio\n\nNet Debt to EBITDA ratio = Net Debt / EBITDA\n\nDefinition\n\nNet Debt = Loans and borrowings + Finance lease – Cash and cash equivalents\n\nEBITDA = Operating profit + Depreciation charge + Amortisation charge"]
[null,null,"Metric 4 – Net Debt + Net Pension Deficit/Surplus to EBITDA Ratio\n\nNet Debt + Net Pension Deficit/Surplus to EBITDA ratio = (Net Debt + Net Pension Deficit) / EBITDA\n\nDefinition\nNet Debt = Bank overdrafts + Loans and borrowings + Finance leases + Deferred consideration payable – Cash and cash equivalents\n\nNet Pension Deficit = Retirement Benefit Obligations – Retirement Benefit Assets \n\nEBITDA = Operating profit + Depreciation charge + Amortisation charge",null,null,"Net Debt and Net Pension Deficit to EBITDA Ratio = (Net debt + Net Pension Deficit) / EBITDA\n\nWhere Net Debt is the sum of:\n1. Current Liabilities: Loans and overdrafts, Deferred consideration, Lease liabilities, Amounts owed to group undertakings, Amounts owed to joint ventures and associates and Derivative financial instruments.\n2. Non-current liabilities: Lease liabilities, Loans and borrowings, Amounts owed to group undertakings, Amounts owed to joint ventures and associates, Deferred consideration and Derivative financial instruments.\n\nLess:\n1.Current Assets: Derivative financial instruments, Other current financial assets (i.e. MMFs, secured loan notes), Cash and cash equivalents (Incl marketable securities) and Investments.\n\nWhere Net Pension Deficit is: - ( Employee benefit assets (Pension etc.) - Employee benefit liabilities (Pension etc.) )\n\nWhere EBITDA is: Operating profit plus Exceptional and non-underlying items* less Depreciation and Amortisation.\n\nOperating profit is the sum of: Gross profit, Other operating income/expense, Administrative income/expense, Grant income (e.g. Government income), Impairment losses/gains and Restructuring costs.\n*Exceptional and non-underlying items are included in the calculation where the value is negative.\n","Net Debt and Net Pension Deficit to EBITDA Ratio = (Net debt + Net Pension Deficit) / EBITDA\n\nWhere Net Debt is the sum of:\n1. Current Liabilities: Borrowings (Falling due within one year), Deferred consideration, Amounts owed to group undertakings and Obligations under finance lease and hire purchase contracts\n2. Non-current liabilities: Borrowings (Falling due after more than one year), Deferred consideration, Amounts owed to group undertakings and Obligations under finance lease and hire purchase contracts\n\nLess:\n1. Current Assets: Cash at bank and in hand and equivalents\n\nWhere Net Pension Deficit is:  - (Employee benefit assets (Pension etc.) - Employee retirement benefit liabilities (Pension etc.) )\n\nWhere EBITDA is: Net income/(expenditure) before gains and losses less Depreciation and Amortisation"]
[null,null,"Metric 5 – Interest Paid Cover\n\nInterest Paid Cover = Earnings Before Interest and Tax / Interest Paid\n\nDefinition\nEarnings Before Interest and Tax = Operating profit\n",null,null,"Interest Paid Cover = (Operating profit + Exceptional and non-underlying items* + Share of results of associates and joint ventures) / - (Interest Paid)\n\nOperating profit is the sum of: Gross profit, Other operating income/expense, Administrative income/expense, Grant income (e.g. Government income), Impairment losses/gains and Restructuring costs.\n*Exceptional and non-underlying items are only included if value is negative.","Interest Paid Cover =  Net income/(expenditure) before gains and losses / - (Net finance costs)","Metric 4 - Interest Paid Cover\n\nInterest Paid Cover = Earnings Before Interest and Tax / - (Interest Paid)\n\nDefinition\nEarnings Before Interest and Tax = Operating profit"]
[null,null,"Metric 6 – Acid Ratio / Quick Ratio\n\nAcid Ratio = (Current Assets – Inventories)/ Current Liabilities",null,null,"Acid Ratio = (Current Assets - Stock and WIP) / Current liabilities","Acid Ratio = (Current Assets - Stock and WIP) / Current liabilities","Metric 5 - Acid Ratio / Quick Ratio\n\nAcid Ratio = (Current Assets – Inventories)/ Current Liabilities"]
[null,null,"Metric 7 – Net Asset Value\n\nNet Asset Value = Net Assets",null,null,"Net Asset Value = Net Worth","Net Asset Value = Total charity funds","Metric 6 - Net Asset Value\n\nNet Asset Value = Net Assets"]
[null,null,"Metric 8 – Group Exposure Ratio\n\nGroup Exposure Ratio = Group Exposure / Gross Assets\n\nDefinition\nGroup Exposure = Balances owed by Group Undertakings + Contingent liabilities assumed in\nsupport of Group Undertakings\n\nGross Assets = Fixed Assets + Current Assets",null,null,"Group Exposure Ratio =  Group Exposure / Gross Assets\n\nWhere Group Exposure is the sum of:\n1. Other non-current assets: Amounts owed by group undertakings and Amounts owed by joint ventures and associates\n2. Current assets: Amounts owed by group undertakings and Amounts owed by joint ventures and associates\n3. Contingent liabilities in support of group undertakings (£'000s)\n\nWhere Gross Assets is the sum of: \n1. Fixed Assets: Other intangible fixed assets, Tangible fixed assets, Other fixed assets (Fixed asset investments, investment properties etc.) and Right of use assets\n2. Current Assets\n\nWe note that Goodwill has been excluded in the calculation of gross assets.","Group Exposure Ratio =  Group Exposure / Gross Assets\n\nWhere Group Exposure is the sum of:\n1.  Other non-current assets: Amounts owed by group undertakings\n2. Current assets: Amounts owed by group undertakings\n3. Contingent Liabilities in support of Group undertakings\n\nWhere Gross Assets is the sum of: Tangible assets, Intangible assets, Investments and Current assets"]
[null,null,"VCSE Metric 1 - Operating Reserve Ratio\n\nOperating Reserve Ratio = (Unrestricted Net Assets / Expenditure) x 12",null,null,"Unrestricted Net Assets: unrestricted assets are assets (fixed and current) that the VCSE can use for any operating purpose or general expenditure; its use is not restricted to a particular charitable purpose - hence the term “unrestricted.”\n\nLiabilities are subtracted to derive the unrestricted net asset value. This value can be found on the Balance Sheet; it equates to the VCSE’s Total Unrestricted Funds which is detailed within the separate Funds / Reserves section.\n\nExpenditure: total expenditure can be found on the Statement of Financial Activities (SoFA) directly below the income activities. It includes expenditure on raising funds, charitable activities and other."]
[null,null,"VCSE Metric 2 - Operating Reliance Ratio\n\nOperating Reliance Ratio = Unrestricted Income / Expenditure",null,null,"Unrestricted Income: this refers to income/funds that are not restricted to a particular charitable purpose and can be spent as the charity sees fit, hence the term “unrestricted.” (The alternative is “restricted” income which can only be used for a specific charitable purpose). The split between unrestricted and restricted income can be found on the Statement of Financial Activities (SoFA). \n\nExpenditure: this is the annual expenditure on charitable activities and raising funds. The value can be found on the Statement on Financial Activities (SoFA) directly below the income activities."]
[null,null,"VCSE Metric 3 - Donations & Legacy Reliance Ratio\n\nDonations & Legacy Reliance Ratio = Donations and Legacy Income / Total Income",null,null,"Donations & Legacy Income: A VCSE must classify its income by source or funding stream within its Statement of Financial Activities (SoFA). This splits income into one of five standard sources: donations and legacies, charitable activities, other trading activities, investments and other income. A further breakdown of income by specific activity will be included within the VCSE’s accompanying statement notes. Within the SoFA, donations and legacies relate to income received by the charity as a gift made on a voluntary basis; it may be restricted (given for a specific purpose) or unrestricted. \n\nTotal Income: this is the total of all income activities and funds, both restricted and unrestricted. The value can be found on the Statement of Financial Activities (SoFA)."]
[null,null,"VCSE Metric 4 - Operating Cash Ratio\n\nOperating Cash Ratio = Net Cash Flow from Operations / Current Liabilities     ",null,null,"Net Cash Flow from Operations: the net cashflow from operating activities can be found on the Statement of Cash Flow. It includes regular fundraising, grants and trading activities; it excludes cash inflow/outflow from investments and disposals which are listed separately in the Statement of Cash Flow. \n\nCurrent Liabilities: listed as ‘creditors: amounts falling due within one year’ on the Balance Sheet. This includes amounts owed to third parties but not yet paid (such as accruals for grants payable, trade creditors, bank loans and overdrafts, taxation and social security)."]
[]
[]
["End of Sheet"]

{"sheet":"Instructions>","index":8,"n_rows":2,"n_cols":2,"rows_kept":2,"cut":false,"hidden":false,"merged":[]}
[]
[null,"INSTRUCTIONS>"]

{"sheet":"Authority Instructions","index":9,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":false,"merged":[[63,3,63,10],[53,3,53,10],[54,3,54,10],[56,3,57,10],[60,3,60,10],[61,3,61,10],[15,3,15,10],[50,3,50,10],[17,3,17,10],[14,3,14,10],[5,2,5,3],[12,3,12,10],[13,3,13,10],[11,3,11,9],[9,3,9,10],[42,3,42,10],[46,3,46,10]]}
[]
[null,null,{"$f":"cstProjectName","v":0}]
[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)","v":"Authority Instructions"}]
[null,null,{"$f":"IF(ISBLANK(cstProtectiveMarking),\"\",cstProtectiveMarking)","v":""}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A66)","v":0},{"$f":"SUM(B9:B66)","v":0}]
[]
[null,null,null,"Financial Viability and Risk Assessment Tool Overview"]
[]
[null,null,null,"This tool is provided in support of the Assessing and Monitoring the Economic and Financial Standing of Bidders and Suppliers Guidance Note. For additional guidance:",null,null,null,null,null,null,"Guidance link"]
[null,null,null,"This tool is for the assessing of bidders for a public contract or framework agreement (authorities can also use their own assessment methodology consistent with the guidance)."]
[null,null,null,"Authorities should ensure they make clear the link between any Economic and Financial Standing thresholds (reflected in this tool) and any Financial Indicators included in the Financial Distress terms of their contract (for example, the Model Services Contract)."]
[null,null,null,"When this tool is used for the purposes of monitoring suppliers' economic and financial standing over the life of a contract, the Authority should consider all relevant circumstances, including but not limited to the tool's outputs."]
[null,null,null,"Worksheets have been protected to prevent editing of locked cells with exception of \"CoverPage\", \"Authority Input\" and \"4.3 Evaluation Summary\", which must be protected by the Authority before sharing with bidders. For removal of any other protection (including Workbook structure) or for any issues or errors relating to this tool please contact GCA via email address in guidance."]
[]
[null,null,null,"Authority Workflow"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Input Logic"]
[]
[]
[null,null,null,"Key:","Authority input cell","Dropdown cell"]
[]
[]
[null,null,null,"*Risk scales - guidance for tailoring the scales"]
[]
[null,null,"1.","Contract authorities can set their own scale of values for risk assessment; these represent a risk scale rather than a prescribed threshold. "]
[null,null,null,"For instance, a scale of 0 to 10% could be used to represent Operating Margin ratio with 0% being higher risk through to 10% being lower risk."]
[null,null,"2.","In setting appropriate scales, contracting authorities should seek to reflect industry specific circumstances."]
[null,null,"3.","Appendix II of the Guidance sets out some suggested ranges or scales that contracting authorities should tailor to ensure they are related or proportionate to the contract or lot."]
[null,null,"4.","Any points on the scale at which a bidder would be required to provide additional mitigations should be specified in advance. "]
[]
[null,null,null,"**Sheet protection guidance"]
[]
[null,null,null,"Apply worksheet protection to \"CoverPage\", \"Authority Input\" and \"4.3 Evaluation Summary\" before sharing with bidders to protect your changes."]
[]
[null,null,null,"Protecting / unprotecting worksheets"]
[null,null,"1.","Navigate to the sheet, select the \"Review\" tab of the toolbar ribbon and press the \"Protect Sheet\" or \"Unprotect Sheet\" button."]
[null,null,"2.","If protecting, a prompt will allow selection of protection aspects, including options for locked and unlocked cells. Enter a password and press \"OK\" and, when prompted for protecting, re-enter password to confirm."]
[]
[null,null,null,"Note that by default, protecting a worksheet locks all cells so none of them are editable. To enable some cell editing, while leaving other cells locked, it's possible to unlock all the cells and then lock only specific cells and ranges before you protect the worksheet. This has already been applied in the protected sheets."]
[]
[]
[null,null,null,"Locking cells"]
[null,null,"1.","Select the cell range, right click on the range and select \"Format Cells\" from the menu (also available from the \"Home\" tab of the toolbar ribbon)."]
[null,null,"2.","Navigate to the \"Protection\" tab in the format cells window, ensure the \"Locked\" tick box is ticked and press \"OK\"."]
[]
[null,null,null,"Link to Contents table"]
[]
["End of Sheet"]

{"sheet":"Authority Instructions Lite","index":10,"n_rows":66,"n_cols":11,"rows_kept":66,"cut":false,"hidden":true,"merged":[[60,3,60,10],[61,3,61,10],[63,3,63,10],[15,3,15,10],[17,3,17,10],[50,3,50,10],[53,3,53,10],[54,3,54,10],[56,3,57,10],[42,3,42,10],[46,3,46,10],[14,3,14,10],[5,2,5,3],[9,3,9,10],[11,3,11,9],[12,3,12,10],[13,3,13,10]]}
[]
[null,null,{"$f":"cstProjectName","v":0}]
[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)","v":"Authority Instructions Lite"}]
[null,null,{"$f":"IF(ISBLANK(cstProtectiveMarking),\"\",cstProtectiveMarking)","v":""}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents FVRA Lite'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A66)","v":0},{"$f":"SUM(B9:B66)","v":0}]
[]
[null,null,null,"Financial Viability and Risk Assessment Tool Overview"]
[]
[null,null,null,"This tool is provided in support of the Assessing and Motoring the Economic and Financial Standing of Bidders and Suppliers Guidance Note. For additional guidance:",null,null,null,null,null,null,"Guidance link"]
[null,null,null,"This tool is for the assessing of bidders for a public contract or framework agreement (authorities can also use their own assessment methodology consistent with the guidance)."]
[null,null,null,"Authorities should ensure they make clear the link between any Economic and Financial Standing thresholds (reflected in this tool) and any Financial Indicators included in the Financial Distress terms of their contract (for example, the Model Services Contract)."]
[null,null,null,"When this tool is used for the purposes of monitoring suppliers' economic and financial standing over the life of a contract, the Authority should consider all relevant circumstances, including but not limited to the tool's outputs."]
[null,null,null,"Worksheets have been protected to prevent editing of locked cells with exception of \"CoverPage\", \"Authority Input Lite\" and \"4.5 Evaluation Summary\", which must be protected by the Authority before sharing with bidders. For removal of any other protection (including Workbook structure) or for any issues or errors relating to this tool please contact Cabinet Office via email address in guidance."]
[]
[null,null,null,"Authority Workflow"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Input Logic"]
[]
[]
[null,null,null,"Key:","Authority input cell","Dropdown cell"]
[]
[]
[null,null,null,"*Risk scales - guidance for tailoring the scales"]
[]
[null,null,"1.","Contract authorities can set their own scale of values for risk assessment; these represent a risk scale rather than a prescribed threshold. "]
[null,null,null,"For instance, a scale of 0 to 10% could be used to represent Operating Margin ratio with 0% being higher risk through to 10% being lower risk."]
[null,null,"2.","In setting appropriate scales, contracting authorities should seek to reflect industry specific circumstances."]
[null,null,"3.","Appendix II of the Guidance sets out some suggested ranges or scales that contracting authorities should tailor to ensure they are related or proportionate to the contract or lot."]
[null,null,"4.","Any points on the scale at which a bidder would be required to provide additional mitigations should be specified in advance. "]
[]
[null,null,null,"*Sheet protection guidance"]
[]
[null,null,null,"Apply worksheet protection to \"CoverPage\", \"Authority Input Lite\" and \"4.5 Evaluation\" before sharing with bidders to protect your changes."]
[]
[null,null,null,"Protecting / unprotecting worksheets"]
[null,null,"1.","Navigate to the sheet, select the \"Review\" tab of the toolbar ribbon and press the \"Protect Sheet\" or \"Unprotect Sheet\" button."]
[null,null,"2.","If protecting, a prompt will allow selection of protection aspects, including options for locked and unlocked cells. Enter a password and press \"OK\" and, when prompted for protecting, re-enter password to confirm."]
[]
[null,null,null,"Note that by default, protecting a worksheet locks all cells so none of them are editable. To enable some cell editing, while leaving other cells locked, it's possible to unlock all the cells and then lock only specific cells and ranges before you protect the worksheet. This has already been applied in the protected sheets."]
[]
[]
[null,null,null,"Locking cells"]
[null,null,"1.","Select the cell range, right click on the range and select \"Format Cells\" from the menu (also available from the \"Home\" tab of the toolbar ribbon)."]
[null,null,"2.","Navigate to the \"Protection\" tab in the format cells window, ensure the \"Locked\" tick box is ticked and press \"OK\"."]
[]
[null,null,null,"Link to Contents table"]
[]
["End of Sheet"]

{"sheet":"Bidder Instructions","index":11,"n_rows":70,"n_cols":11,"rows_kept":70,"cut":false,"hidden":false,"merged":[[64,3,64,10],[67,3,67,16383],[66,3,66,10],[5,2,5,3],[16,3,16,10],[51,3,51,10],[55,4,55,10],[59,3,60,3],[57,4,57,10],[17,3,17,10],[23,3,23,7],[23,8,23,10],[11,3,11,9],[9,3,9,10],[19,3,19,10],[13,3,13,10],[12,3,12,9],[52,3,52,10],[63,3,63,10],[53,3,53,10],[15,3,15,10],[60,4,60,10],[14,3,14,10],[59,4,59,10]]}
[]
[null,null,{"$f":"cstProjectName","v":0}]
[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)","v":"Bidder Instructions"}]
[null,null,{"$f":"IF(ISBLANK(cstProtectiveMarking),\"\",cstProtectiveMarking)","v":""}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A70)","v":0},{"$f":"SUM(B9:B70)","v":0}]
[null,null,null,"FOR COMPLETION BY BIDDER"]
[null,null,null,"Financial Viability and Risk Assessment Tool Overview"]
[]
[null,null,null,"This tool is provided in support of the Assessing and Motoring the Economic and Financial Standing of Bidders and Suppliers Guidance Note. For additional guidance:",null,null,null,null,null,null,"Guidance link"]
[]
[null,null,null,"It should be populated by the Bidder with information regarding the Lead Bidder, Immediate Parent, Ultimate Parent, any guarantor, and all relevant subcontractors as defined in the Authority's procurement documentation."]
[null,null,null,"Lead Bidders are responsible for ensuring correct completion of this tool, provision of all relevant supporting information and response to clarification questions raised by the Authority. Depending on the monitoring schedule set out or agreed with the Authority, those awarded the contract may be required to provide updates to the tool inputs throughout the contract period."]
[]
[null,null,null,"If a Bidder is a consortium or joint venture (JV), a separate tool should be completed by each consortium or JV member. Subcontractor input need only be completed by the Lead Bidder of the consortium or JV, except where other consortium or JV members rely on one or more subcontractors for the purposes of demonstrating their financial and economic standing."]
[null,null,null,"The FVRA tool incorporates accounts proforma for (a) private or public companies and Limited Liability Parternships (LLPs); and (b) Not-for-profit/Voluntary organisations."]
[]
[null,null,null,"Bidder Workflow"]
[]
[]
[]
[null,null,null,"Select the type from the drop down selection that most accurately reflects the legal form of each entity.",null,null,null,null,"Complete these worksheets"]
[]
[null,null,null,"Entity",null,null,"Select Entity Type",null,"Input","Ancillary","Evaluation"]
[null,null,null,"Lead Bidder / Immediate Parent / Ultimate Parent",null,null,"Private/Public Company or LLP",{"$f":"MATCH($G$27,'SysConfig HIDE BEFORE SHARING'!$F$32:$F$33,0)","v":2},{"$f":"IF(H27=1,\"1.1b\",\"1.1a\")","v":"1.1a"},2.1,"4.1a-c"]
[null,null,null,"Subcontractor / Other Guarantor",null,null,"Private/Public Company or LLP",{"$f":"MATCH($G$28,'SysConfig HIDE BEFORE SHARING'!$F$36:$F$38,0)","v":2},{"$f":"IF(H28=1,\"1.2b\",IF(H28=2,\"1.2a\",\"None\"))","v":"1.2a"},{"$f":"IF(H28=3,\"None\",\"2.2\")","v":"2.2"},{"$f":"IF(H28=3,\"None\",\"4.2a-c\")","v":"4.2a-c"}]
[null,null,null,null,null,null,"This is the only bidder input required on this sheet."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Input Logic"]
[]
[]
[null,null,null,"Key:","Input cell with note.","Dropdown cell"]
[]
[]
[null,null,null,"Input worksheet instructions"]
[]
[null,null,"1.","Unless otherwise indicated by the Authority, all amounts should be entered in £000s. "]
[null,null,"2.","Where the Immediate and/or Ultimate Parent company accounts are not presented in GBP, the fields must be completed in the reported currency and the relevant exchange rates entered at the top of the sheet."]
[null,null,"3.","All input should be consistent with the classification of items under the applicable reporting standards or frameworks (i.e. IFRS, FRS 102, Charities SORP). "]
[]
[null,null,"4.","Income Statement / SOCI","Costs should be entered as (negative), income should be entered as positive. "]
[]
[null,null,"5.","Balance Sheet / SOFP","All figures, whether assets or liabilities should be entered as positive."]
[]
[null,null,"6.","Cash Flow ","Net cash flow from operating activities after working capital and tax should be entered as a positive or (negative) value consistent with cash flow statement, or management accounts where a statement of cash flows is not produced as part of audited accounts."]
[null,null,null,null,"Capital Expenditure (Tangible and Intangible) must be entered as a (negative)."]
[]
[]
[null,null,null,"Note 1: \n"]
[null,null,null,"The tool does not have the functionality to pro-rate ratios for interim accounts input. In these cases, ratio calculations that include elements from the income and cashflow statements (i.e. operating profit, depreciation and amortisation and free cashflow, etc) should be annualised in the clarification section provided in the relevant evaluation sheets. Interpretation of interim results should reflect the seasonality of earnings and cash generation in a business among other factors."]
[]
[null,null,null,"Note 2: \n"]
[null,null,null,"Exceptional and non-underlying items are not included in ratio calculations where the net total entered is positive (ie income). This means operating profit for the purpose of ratio calculation may be less than the operating profit reported as it is net of exceptionals where the total entered is negative."]
[]
["End of Sheet"]

{"sheet":"Bidder Instructions Lite","index":12,"n_rows":67,"n_cols":11,"rows_kept":67,"cut":false,"hidden":true,"merged":[[60,3,60,10],[61,3,61,10],[63,3,63,10],[64,3,64,16383],[48,3,48,10],[49,3,49,10],[56,4,56,10],[50,3,50,10],[52,4,52,10],[54,4,54,10],[56,3,57,3],[57,4,57,10],[15,3,15,10],[16,3,16,10],[17,3,17,10],[21,3,21,7],[21,8,21,10],[14,3,14,10],[5,2,5,3],[9,3,9,10],[11,3,11,9],[12,3,12,9],[13,3,13,10]]}
[]
[null,null,{"$f":"cstProjectName","v":0}]
[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)","v":"Bidder Instructions Lite"}]
[null,null,{"$f":"IF(ISBLANK(cstProtectiveMarking),\"\",cstProtectiveMarking)","v":""}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents FVRA Lite'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A61)","v":0},{"$f":"SUM(B9:B61)","v":0}]
[null,null,null,"FOR COMPLETION BY BIDDER"]
[null,null,null,"Financial Viability and Risk Assessment Tool Overview"]
[]
[null,null,null,"This tool is provided in support of the Assessing and Motoring the Economic and Financial Standing of Bidders and Suppliers Guidance Note. For additional guidance:",null,null,null,null,null,null,"Guidance link"]
[]
[null,null,null,"It should be populated by the Bidder with information regarding the Lead Bidder."]
[null,null,null,"Lead Bidders are responsible for ensuring correct completion of this tool, provision of all relevant supporting information and response to clarification questions raised by the Authority. Depending on the monitoring schedule set out or agreed with the Authority, those awarded the contract may be required to provide updates to the tool inputs throughout the contract period."]
[]
[null,null,null,"The FVRA tool incorporates accounts proforma for (a) private or public companies and Limited Liability Parternships (LLPs)."]
[null,null,null,"Bidder Workflow"]
[]
[]
[]
[null,null,null,"Select the type from the drop down selection that most accurately reflects the legal form of each entity.",null,null,null,null,"Complete these worksheets"]
[]
[null,null,null,null,"Entity","Select Entity Type",null,null,"Input","Ancillary","Evaluation"]
[null,null,null,null,"Lead Bidder","Private/Public Company or LLP",{"$f":"MATCH($F$25,'SysConfig HIDE BEFORE SHARING'!$F$32:$F$33,0)","v":2},null,{"$f":"IF(G25=1,\"1.3b\",\"1.3a\")","v":"1.3a"},2.2999999999999998,4.4000000000000004]
[null,null,null,null,null,"This is the only bidder input required on this sheet."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Input Logic"]
[]
[]
[null,null,null,"Key:","Input cell with note.","Dropdown cell"]
[]
[]
[null,null,null,"Input worksheet instructions"]
[]
[null,null,"1.","Unless otherwise indicated by the Authority, all amounts should be entered in £000s. "]
[null,null,"2.","Where the Immediate and/or Ultimate Parent company accounts are not presented in GBP, the fields must be completed in the reported currency and the relevant exchange rates entered at the top of the sheet."]
[null,null,"3.","All input should be consistent with the classification of items under the applicable reporting standards or frameworks (i.e. IFRS, FRS 102, Charities SORP). "]
[]
[null,null,"4.","Income Statement / SOCI","Costs should be entered as (negative), income should be entered as positive. "]
[]
[null,null,"5.","Balance Sheet / SOFP","All figures, whether assets or liabilities should be entered as positive."]
[]
[null,null,"6.","Cash Flow ","Net cash flow from operating activities after working capital and tax should be entered as a positive or (negative) value consistent with cash flow statement, or management accounts where a statement of cash flows is not produced as part of audited accounts."]
[null,null,null,null,"Capital Expenditure (Tangible and Intangible) must be entered as a (negative)."]
[]
[]
[null,null,null,"Note 1: \n"]
[null,null,null,"The tool does not have the functionality to pro-rate ratios for interim accounts input. In these cases, ratio calculations that include elements from the income and cashflow statements (i.e. operating profit, depreciation and amortisation and free cashflow, etc) should be annualised in the clarification section provided in the relevant evaluation sheets. Interpretation of interim results should reflect the seasonality of earnings and cash generation in a business among other factors."]
[]
[null,null,null,"Note 2: \n"]
[null,null,null,"Exceptional and non-underlying items are not included in ratio calculations where the net total entered is positive (ie income). This means operating profit for the purpose of ratio calculation may be less than the operating profit reported as it is net of exceptionals where the total entered is negative."]
[]
["End of Sheet"]

{"sheet":"Authority Input","index":13,"n_rows":78,"n_cols":29,"rows_kept":78,"cut":false,"hidden":false,"merged":[[5,2,5,3],[45,6,45,9],[44,6,44,8],[18,4,18,5],[9,4,9,9],[39,6,39,11],[8,4,8,23],[22,11,22,21],[36,15,37,17],[36,11,37,14],[36,18,37,21],[45,11,48,16],[53,9,56,12],[42,4,42,8],[46,6,46,9],[49,28,51,29],[49,11,51,14]]}
[" "]
[null,null,{"$f":"cstProjectName","v":0}]
[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)","v":"Authority Input"}]
[null,null,{"$f":"IF(ISBLANK(cstProtectiveMarking),\"\",cstProtectiveMarking)","v":""}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A78)","v":0},{"$f":"SUM(B9:B78)","v":0}]
[null,null,null,null,"FOR COMPLETION BY AUTHORITY - PROTECT SHEET BEFORE SHARING"]
[null,null,null,null,{"$f":"\"Tool Setup (v\"&'SysConfig HIDE BEFORE SHARING'!G166&\")\"","v":"Tool Setup (v7.1)"}]
[]
[null,null,null,null,"Procurement Name",null,"This will appear on the CoverPage and the tool strapline across all tabs."]
[null,null,null,null,"Contracting Authority",null,"This will appear on the CoverPage."]
[null,null,null,null,"Contact Details"]
[null,null,null,null,"Tool finalisation date"]
[null,null,null,null,"Protective Marking"]
[]
[]
[null,null,null,null,"RAG Thresholds and approximate contract value"]
[]
[null,null,null,null,"Contracting Authorities to complete in line with procurement documents. Thresholds should be amended to reflect the criticality of the contract and the relevant sector of the procurement."]
[]
[null,null,null,null,"Definition No.","Ratio","Higher risk",null,"Lower risk","Interpretation",null,"Risk Scale",null,null,null,null,null,null,null,null,null,null,null,"Authority rationale"]
[null,null,null,null,1,"Turnover Ratio",1,null,2,"Higher the better",null,{"$f":"IF($G24+((($I24-$G24)/5)*(COLUMN(L2)-15))<0,0,$G24+((($I24-$G24)/5)*(COLUMN(L2)-15)))","v":0.39999999999999991},{"$f":"IF($G24+((($I24-$G24)/5)*(COLUMN(M2)-15))<0,0,$G24+((($I24-$G24)/5)*(COLUMN(M2)-15)))","v":0.6},0.8,1,1.2,1.4,1.6,1.8,2,2.2000000000000002,2.4000000000000004]
[null,null,null,null,2,"Operating Margin",0.05,null,0.1,"Higher the better",null,{"$f":"IF($G25+((($I25-$G25)/5)*(COLUMN(L3)-15))<0,0,$G25+((($I25-$G25)/5)*(COLUMN(L3)-15)))","v":2.0000000000000004E-2},3.0000000000000002E-2,0.04,0.05,6.0000000000000005E-2,7.0000000000000007E-2,0.08,0.09,0.1,0.11,0.12000000000000001]
[null,null,null,null,"3a","Free Cash flow to Net Debt Ratio",0.05,null,0.15,"Higher the better",null,{"$f":"IF($G26+((($I26-$G26)/5)*(COLUMN(L4)-15))<0,0,$G26+((($I26-$G26)/5)*(COLUMN(L4)-15)))","v":0},1.0000000000000009E-2,3.0000000000000006E-2,0.05,7.0000000000000007E-2,0.09,0.10999999999999999,0.13,0.14999999999999997,0.16999999999999998,0.19]
[null,null,null,null,"3b","Net Debt to EBITDA Ratio",3.5,null,2.5,"Lower the better",null,{"$f":"IF($G27+((($I27-$G27)/5)*(COLUMN(L5)-15))<0,0,$G27+((($I27-$G27)/5)*(COLUMN(L5)-15)))","v":4.0999999999999996},3.9,3.7,3.5,3.3,3.1,2.9,2.7,2.5,2.2999999999999998,2.0999999999999996]
[null,null,null,null,4,"Net Debt and Net Pension Deficit to EBITDA Ratio",5,null,4,"Lower the better",null,{"$f":"IF($G28+((($I28-$G28)/5)*(COLUMN(L6)-15))<0,0,$G28+((($I28-$G28)/5)*(COLUMN(L6)-15)))","v":5.6},5.4,5.2,5,4.8,4.5999999999999996,4.4000000000000004,4.2,4,3.8,3.5999999999999996]
[null,null,null,null,5,"Interest Paid Cover",3,null,4.5,"Higher the better",null,{"$f":"IF($G29+((($I29-$G29)/5)*(COLUMN(L7)-15))<0,0,$G29+((($I29-$G29)/5)*(COLUMN(L7)-15)))","v":2.1},2.4,2.7,3,3.3,3.6,3.9,4.2,4.5,4.8,5.0999999999999996]
[null,null,null,null,6,"Acid Ratio",0.8,null,1,"Higher the better",null,{"$f":"IF($G30+((($I30-$G30)/5)*(COLUMN(L8)-15))<0,0,$G30+((($I30-$G30)/5)*(COLUMN(L8)-15)))","v":0.68},0.72000000000000008,0.76,0.8,0.84000000000000008,0.88,0.92,0.96,1,1.04,1.08]
[null,null,null,null,7,"Net Asset Value (£000s)",0,null,0,"Higher the better",null,{"$f":"IF($G31+((($I31-$G31)/5)*(COLUMN(L9)-15))<0,0,$G31+((($I31-$G31)/5)*(COLUMN(L9)-15)))","v":0},0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,8,"Group Exposure Ratio",0.5,null,0.25,"Lower the better",null,{"$f":"IF($G32+((($I32-$G32)/5)*(COLUMN(L10)-15))<0,0,$G32+((($I32-$G32)/5)*(COLUMN(L10)-15)))","v":0.65},0.6,0.55000000000000004,0.5,0.45,0.4,0.35,0.3,0.25,0.19999999999999996,0.14999999999999997]
[null,null,null,null,"VCSE 1","Operating Reserve Ratio",2,null,4,"Higher the better",null,{"$f":"IF($G33+((($I33-$G33)/5)*(COLUMN(L11)-15))<0,0,$G33+((($I33-$G33)/5)*(COLUMN(L11)-15)))","v":0.79999999999999982},1.2,1.6,2,2.4,2.8,3.2,3.6,4,4.4000000000000004,4.8000000000000007]
[null,null,null,null,"VCSE 2","Operating Reliance Ratio",0.5,null,1,"Higher the better",null,{"$f":"IF($G34+((($I34-$G34)/5)*(COLUMN(L12)-15))<0,0,$G34+((($I34-$G34)/5)*(COLUMN(L12)-15)))","v":0.19999999999999996},0.3,0.4,0.5,0.6,0.7,0.8,0.9,1,1.1000000000000001,1.2000000000000002]
[null,null,null,null,"VCSE 3","Donations & Legacy Reliance Ratio",0.5,null,0.3,"Lower the better",null,{"$f":"IF($G35+((($I35-$G35)/5)*(COLUMN(L13)-15))<0,0,$G35+((($I35-$G35)/5)*(COLUMN(L13)-15)))","v":0.62},0.57999999999999996,0.54,0.5,0.46,0.42,0.38,0.33999999999999997,0.3,0.26,0.21999999999999997]
[null,null,null,null,"VCSE 4","Operating Cash Ratio",0.5,null,1,"Higher the better",null,{"$f":"IF($G36+((($I36-$G36)/5)*(COLUMN(L14)-15))<0,0,$G36+((($I36-$G36)/5)*(COLUMN(L14)-15)))","v":0.19999999999999996},0.3,0.4,0.5,0.6,0.7,0.8,0.9,1,1.1000000000000001,1.2000000000000002]
[null,null,null,null,null,null,null,null,null,null,null,"Authority should seek further mitigations",null,null,null,"Authority may wish to seek explanation",null,null,"Authority should adopt a low risk approach"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Approximate Annual Contract Value rationale"]
[null,null,null,null,"Approximate Annual Contract Value (£000s)",null,"Either this cell OR the lot values below must be completed (with cell G47 appropriately selected) to enable calculation of the Turnover Ratio; it is not a commitment to a minimum annual contract value."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please provide rationale for the Approximate Annual Contract Value used in cell F40 or J50."]
[null,null,null,null,"For lotting and frameworks, (please leave cell G47 as 'Annual Contract Value (no lotting)' if not using lots. Otherwise, select 'Maximum…' or 'Cumulative…' value"]
[null,null,null,null,"If lots are used, the below should be completed. If not using lotting, please fill in cell F40."]
[null,null,null,null,null,"Commercial Agreement / Contract Information"]
[null,null,null,null,null,"Commercial Agreement / Contract Reference"]
[null,null,null,null,null,"Commercial Agreement / Contract Name",null,null,null,null,null,"Please use dropdown to select method of assessing Approximate Annual Contract Value - using either maximum lot or cumulative lots. \n\nPlease select 'Annual Contract Value (no lotting)' if the requirement does not use lotting or frameworks. This is the default selection. "]
[null,null,null,null,null,"Method for Approximate Annual Contract Value","Annual Contract Value (no lotting)"]
[]
[null,null,null,null,null,"ICB/ ICB Cluster Details","Allocation (Bidder Input from tab 2.1)","Typical Annual Value (£000's)",null,"Approximate Annual Contract Value (£000s)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Approximate Annual Contract Value (£000s)"]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J16=TRUE,\"YES\",\"\")","v":"YES"},null,null,{"$f":"IF(G47='SysConfig HIDE BEFORE SHARING'!F44,SUMIF(G50:G75,\"YES\",H50:H75),IF(G47='SysConfig HIDE BEFORE SHARING'!F42,F40,MAX(IF(G50:G75=\"YES\",H50:H75))))","v":0},null,{"$f":"IF(G47='SysConfig HIDE BEFORE SHARING'!F44,\"Based on \"&'SysConfig HIDE BEFORE SHARING'!F44& \" of selected lots.\",IF(G47='SysConfig HIDE BEFORE SHARING'!F42,\"Based on \"&'SysConfig HIDE BEFORE SHARING'!F42& \" in cell F40.\",\"Based on \"&'SysConfig HIDE BEFORE SHARING'!F43& \" of selected lots.\"))","v":"Based on Annual Contract Value (no lotting) in cell F40."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(G47='SysConfig HIDE BEFORE SHARING'!F44,SUMIF(G50:G75,\"YES\",H50:H75),IF(G47='SysConfig HIDE BEFORE SHARING'!F42,F40,MAX(IF(G50:G75=\"YES\",H50:H75))))","v":0},null,{"$f":"IF(G47='SysConfig HIDE BEFORE SHARING'!F44,\"Based on \"&'SysConfig HIDE BEFORE SHARING'!F44& \" of selected lots.\",IF(G47='SysConfig HIDE BEFORE SHARING'!F42,\"Based on \"&'SysConfig HIDE BEFORE SHARING'!F42& \" in cell F35.\",\"Based on \"&'SysConfig HIDE BEFORE SHARING'!F43& \" of selected lots.\"))","v":"Based on Annual Contract Value (no lotting) in cell F35."}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J17=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J18=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J19=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J20=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J21=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J22=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J23=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J24=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J25=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J26=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J27=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J28=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J29=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J30=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J31=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J32=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J33=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J34=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J35=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J36=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J37=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J38=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J39=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J40=TRUE,\"YES\",\"\")","v":"YES"}]
[null,null,null,null,null,null,{"$f":"IF('2.1 Lead & Parents'!J41=TRUE,\"YES\",\"\")","v":"YES"}]
[]
[]
["End of Sheet"]

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[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents FVRA Lite'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A38)","v":0},{"$f":"SUM(B9:B57)","v":0}]
[null,null,null,null,"FOR COMPLETION BY AUTHORITY - PROTECT SHEET BEFORE SHARING"]
[null,null,null,null,{"$f":"\"Tool Setup (v\"&'SysConfig HIDE BEFORE SHARING'!G76&\")\"","v":"Tool Setup (v5.7.1)"}]
[]
[null,null,null,null,"Procurement Name","[Financial Viability Risk Assessment Template]","This will appear on the CoverPage and the tool strapline across all tabs."]
[null,null,null,null,"Contracting Authority","[Contracting Authority]","This will appear on the CoverPage."]
[null,null,null,null,"Contact Details","[Contact details]"]
[null,null,null,null,"Tool finalisation date","[Tool finalisation date]"]
[" ",null,null,null,"Protective Marking","[OFFICIAL]"]
[]
[]
[null,null,null,null,"RAG Thresholds and approximate contract value"]
[]
[null,null,null,null,"Contracting Authorities to complete in line with procurement documents. Thresholds should be amended to reflect the criticality of the contract and the relevant sector of the procurement."]
[]
[null,null,null,null,"Definition No.","Ratio","Higher risk",null,"Lower risk","Interpretation",null,"Risk Scale",null,null,null,null,null,null,null,null,null,null,null,"Authority rationale"]
[null,null,null,null,1,"Turnover Ratio",1,null,2,"Higher the better",null,{"$f":"IF($G24+((($I24-$G24)/5)*(COLUMN(L2)-15))<0,0,$G24+((($I24-$G24)/5)*(COLUMN(L2)-15)))","v":0.39999999999999991},{"$f":"IF($G24+((($I24-$G24)/5)*(COLUMN(M2)-15))<0,0,$G24+((($I24-$G24)/5)*(COLUMN(M2)-15)))","v":0.6},0.8,1,1.2,1.4,1.6,1.8,2,2.2000000000000002,2.4000000000000004]
[null,null,null,null,2,"Operating Margin",0.05,null,0.1,"Higher the better",null,{"$f":"IF($G25+((($I25-$G25)/5)*(COLUMN(L3)-15))<0,0,$G25+((($I25-$G25)/5)*(COLUMN(L3)-15)))","v":2.0000000000000004E-2},3.0000000000000002E-2,0.04,0.05,6.0000000000000005E-2,7.0000000000000007E-2,0.08,0.09,0.1,0.11,0.12000000000000001]
[null,null,null,null,3,"Net Debt to EBITDA Ratio",3.5,null,2.5,"Lower the better",null,{"$f":"IF($G26+((($I26-$G26)/5)*(COLUMN(L4)-15))<0,0,$G26+((($I26-$G26)/5)*(COLUMN(L4)-15)))","v":4.0999999999999996},3.9,3.7,3.5,3.3,3.1,2.9,2.7,2.5,2.2999999999999998,2.0999999999999996]
[null,null,null,null,4,"Interest Paid Cover",3,null,4.5,"Higher the better",null,{"$f":"IF($G27+((($I27-$G27)/5)*(COLUMN(L5)-15))<0,0,$G27+((($I27-$G27)/5)*(COLUMN(L5)-15)))","v":2.1},2.4,2.7,3,3.3,3.6,3.9,4.2,4.5,4.8,5.0999999999999996]
[null,null,null,null,5,"Acid Ratio",0.8,null,1,"Higher the better",null,{"$f":"IF($G28+((($I28-$G28)/5)*(COLUMN(L6)-15))<0,0,$G28+((($I28-$G28)/5)*(COLUMN(L6)-15)))","v":0.68},0.72000000000000008,0.76,0.8,0.84000000000000008,0.88,0.92,0.96,1,1.04,1.08]
[null,null,null,null,6,"Net Asset Value",0,null,0,"Higher the better",null,{"$f":"IF($G29+((($I29-$G29)/5)*(COLUMN(L7)-15))<0,0,$G29+((($I29-$G29)/5)*(COLUMN(L7)-15)))","v":0},0,0,0,0,0,0,0,0,0,0]
[null,null,null,null,"VCSE 1","Operating Reserve Ratio",2,null,4,"Higher the better",null,{"$f":"IF($G30+((($I30-$G30)/5)*(COLUMN(L8)-15))<0,0,$G30+((($I30-$G30)/5)*(COLUMN(L8)-15)))","v":0.79999999999999982},1.2,1.6,2,2.4,2.8,3.2,3.6,4,4.4000000000000004,4.8000000000000007]
[null,null,null,null,"VCSE 2","Operating Reliance Ratio",0.5,null,1,"Higher the better",null,{"$f":"IF($G31+((($I31-$G31)/5)*(COLUMN(L9)-15))<0,0,$G31+((($I31-$G31)/5)*(COLUMN(L9)-15)))","v":0.19999999999999996},0.3,0.4,0.5,0.6,0.7,0.8,0.9,1,1.1000000000000001,1.2000000000000002]
[null,null,null,null,"VCSE 3","Donations & Legacy Reliance Ratio",0.5,null,0.3,"Lower the better",null,{"$f":"IF($G32+((($I32-$G32)/5)*(COLUMN(L10)-15))<0,0,$G32+((($I32-$G32)/5)*(COLUMN(L10)-15)))","v":0.62},0.57999999999999996,0.54,0.5,0.46,0.42,0.38,0.33999999999999997,0.3,0.26,0.21999999999999997]
[null,null,null,null,"VCSE 4","Operating Cash Ratio",0.5,null,1,"Higher the better",null,{"$f":"IF($G33+((($I33-$G33)/5)*(COLUMN(L11)-15))<0,0,$G33+((($I33-$G33)/5)*(COLUMN(L11)-15)))","v":0.19999999999999996},0.3,0.4,0.5,0.6,0.7,0.8,0.9,1,1.1000000000000001,1.2000000000000002]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Approximate Annual Contract Value rationale"]
[null,null,null,null,"Approximate Annual Contract Value (£000s)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Please provide rationale for the Approximate Annual Contract Value used in cell F36."]
["End of Sheet"]

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[null,null,{"$f":"cstProjectName","v":0}]
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[{"$f":"SUM(A9:A151)","v":0},{"$f":"SUM(B9:B151)","v":0}]
[null,null,1,null,{"$f":"IF('Bidder Instructions'!$H$27=2,\"FOR BIDDER COMPLETION\",\"DO NOT COMPLETE - NFP SELECTED - COMPLETE 1.1b\")","v":"FOR BIDDER COMPLETION"},"LBY0","LBY-1","LBY-2",null,null,null,null,null,"IPY0","IPY-1","IPY-2",null,null,null,null,null,"UPY0","UPY-1","UPY-2"]
[null,null,null,null,"Private/Public Company or LLP"]
[null,null,null,null,null,"Lead Bidder",null,null,null,"Immediate Parent",null,null,null,"Immediate Parent (GBP)",null,null,null,"Ultimate Parent",null,null,null,"Ultimate Parent (GBP)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"J12","v":0},null,null,null,null,null,null,null,{"$f":"R12","v":0}]
[null,null,null,null,"Reporting currency","£000","£000","£000",null,null,null,null,null,"£000","£000","£000",null,null,null,null,null,"£000","£000","£000"]
[null,null,null,null,"P&L / cash flow exchange rate (x/GBP)",null,null,null,null,1,1,1,null,null,null,null,null,1,1,1]
[null,null,null,null,"Balance sheet exchange rate (x/GBP)",null,null,null,null,1,1,1,null,null,null,null,null,1,1,1]
[null,null,null,null,"Summary Accounts","Latest period",null,null,null,"Latest period",null,null,null,"Latest period",null,null,null,"Latest period",null,null,null,"Latest period"]
[null,null,"Date",null,"INCOME STATEMENT","31/XX/20XX","31/XX/20XX","31/XX/20XX",null,"31/XX/20XX","31/XX/20XX","31/XX/20XX",null,{"$f":"J17","v":"31/XX/20XX"},"31/XX/20XX","31/XX/20XX",null,"31/XX/20XX","31/XX/20XX","31/XX/20XX",null,{"$f":"R17","v":"31/XX/20XX"},"31/XX/20XX","31/XX/20XX"]
[null,null,null,null,"Months in period",12,12,12,null,12,12,12,null,12,12,12,null,12,12,12,null,12,12,12]
[null,null,null,null,"Consolidated","Y","Y","N",null,"Y","Y","Y",null,"Y","Y","Y",null,"Y","Y","Y",null,"Y","Y","Y"]
[null,null,null,null,"External Audit Opinion","Unmodified: Unqualified","Unmodified: Unqualified","Unmodified: Unqualified",null,"N/A","N/A","N/A",null,"N/A","N/A","N/A",null,"N/A","N/A","N/A",null,"N/A","N/A","N/A"]
[null,null,null,null,"Annual/Interim","Annual","Annual","Annual",null,"Annual","Annual","Annual",null,"Annual","Annual","Annual",null,"Annual","Annual","Annual",null,"Annual","Annual","Annual"]
[{"$f":"IF(OR(F22<0,G22<0,H22<0,N22<0,O22<0,P22<0,V22<0,W22<0,X22<0),1,0)","v":0},null,"IS1","*","Turnover",null,null,null,null,null,null,null,null,{"$f":"J22/J$14","v":0},0,0,null,null,null,null,null,{"$f":"R22/R$14","v":0},0,0]
[{"$f":"IF(OR(F23>0,G23>0,H23>0,N23>0,O23>0,P23>0,V23>0,W23>0,X23>0),1,0)","v":0},null,"IS2",null,"Cost of sales",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS3",null,"Gross profit",{"$f":"F22+F23","v":0},{"$f":"G22+G23","v":0},{"$f":"H22+H23","v":0},null,{"$f":"J22+J23","v":0},{"$f":"K22+K23","v":0},{"$f":"L22+L23","v":0},null,{"$f":"N22+N23","v":0},{"$f":"O22+O23","v":0},{"$f":"P22+P23","v":0},null,{"$f":"R22+R23","v":0},{"$f":"S22+S23","v":0},{"$f":"T22+T23","v":0},null,{"$f":"V22+V23","v":0},{"$f":"W22+W23","v":0},{"$f":"X22+X23","v":0}]
[null,null,"IS4",null,"Other operating income/expense",null,null,null,null,null,null,null,null,{"$f":"J25/J$14","v":0},{"$f":"K25/K$14","v":0},{"$f":"L25/L$14","v":0},null,null,null,null,null,{"$f":"R25/R$14","v":0},0,0]
[null,null,"IS5",null,"Administrative income/expense",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F27<0,G27<0,H27<0,N27<0,O27<0,P27<0,V27<0,W27<0,X27<0),1,0)","v":0},null,"IS6",null,"Grant income (e.g. Government income)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS7",null,"Impairment losses/gains",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F29>0,G29>0,H29>0,N29>0,O29>0,P29>0,V29>0,W29>0,X29>0),1,0)","v":0},null,"IS8",null,"Restructuring costs",null,null,null,null,null,null,null,null,{"$f":"J29/J$14","v":0},0,0,null,null,null,null,null,0,0,0]
[null,null,"IS9","*","Operating profit",{"$f":"F24+F25+F26+F27+F28+F29","v":0},{"$f":"G24+G25+G26+G27+G28+G29","v":0},{"$f":"H24+H25+H26+H27+H28+H29","v":0},null,{"$f":"J24+J25+J26+J27+J28+J29","v":0},{"$f":"K24+K25+K26+K27+K28+K29","v":0},{"$f":"L24+L25+L26+L27+L28+L29","v":0},null,{"$f":"N24+N25+N26+N27+N28+N29","v":0},{"$f":"O24+O25+O26+O27+O28+O29","v":0},{"$f":"P24+P25+P26+P27+P28+P29","v":0},null,{"$f":"R24+R25+R26+R27+R28+R29","v":0},{"$f":"S24+S25+S26+S27+S28+S29","v":0},{"$f":"T24+T25+T26+T27+T28+T29","v":0},null,{"$f":"V24+V25+V26+V27+V28+V29","v":0},{"$f":"W24+W25+W26+W27+W28+W29","v":0},{"$f":"X24+X25+X26+X27+X28+X29","v":0}]
[null,null,"IS10"]
[null,null,"IS11","*","Exceptional and non-underlying items",null,null,null,null,null,null,null,null,{"$f":"J32/J$14","v":0},{"$f":"K32/K$14","v":0},{"$f":"L32/L$14","v":0},null,null,null,null,null,{"$f":"R32/R$14","v":0},0,0]
[{"$f":"IF(OR(F33<0,G33<0,H33<0,N33<0,O33<0,P33<0,V33<0,W33<0,X33<0),1,0)","v":0},null,"IS12","*","Interest received",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F34>0,G34>0,H34>0,N34>0,O34>0,P34>0,V34>0,W34>0,X34>0),1,0)","v":0},null,"IS13","*","Interest paid",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS14",null,"Other income/expense",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS15","*","Share of results of associates and joint ventures",null,null,null,null,null,null,null,null,{"$f":"J36/J$14","v":0},0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F37<0,G37<0,H37<0,N37<0,O37<0,P37<0,V37<0,W37<0,X37<0),1,0)","v":0},null,"IS16",null,"Dividend income",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS17",null,"Gains and losses on reclassification of financial assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS18",null,"Profit before tax",{"$f":"F30+F32+F33+F34+F35+F36+F37+F38","v":0},{"$f":"G30+G32+G33+G34+G35+G36+G37+G38","v":0},{"$f":"H30+H32+H33+H34+H35+H36+H37+H38","v":0},null,{"$f":"J30+J32+J33+J34+J35+J36+J37+J38","v":0},{"$f":"K30+K32+K33+K34+K35+K36+K37+K38","v":0},{"$f":"L30+L32+L33+L34+L35+L36+L37+L38","v":0},null,{"$f":"N30+N32+N33+N34+N35+N36+N37+N38","v":0},{"$f":"O30+O32+O33+O34+O35+O36+O37+O38","v":0},{"$f":"P30+P32+P33+P34+P35+P36+P37+P38","v":0},null,{"$f":"R30+R32+R33+R34+R35+R36+R37+R38","v":0},{"$f":"S30+S32+S33+S34+S35+S36+S37+S38","v":0},{"$f":"T30+T32+T33+T34+T35+T36+T37+T38","v":0},null,{"$f":"V30+V32+V33+V34+V35+V36+V37+V38","v":0},{"$f":"W30+W32+W33+W34+W35+W36+W37+W38","v":0},{"$f":"X30+X32+X33+X34+X35+X36+X37+X38","v":0}]
[null,null,"IS19"]
[null,null,"IS20",null,"Income tax",null,null,null,null,null,null,null,null,{"$f":"J41/J$14","v":0},{"$f":"K41/K$14","v":0},{"$f":"L41/L$14","v":0},null,null,null,null,null,{"$f":"R41/R$14","v":0},0,0]
[null,null,"IS21",null,"Discontinued operations (Profit/loss)",null,null,null,null,null,null,null,null,{"$f":"J42/J$14","v":0},0,0,null,null,null,null,null,0,0,0]
[null,null,"IS22",null,"Profit after tax",{"$f":"F39+F41+F42","v":0},{"$f":"G39+G41+G42","v":0},{"$f":"H39+H41+H42","v":0},null,{"$f":"J39+J41+J42","v":0},{"$f":"K39+K41+K42","v":0},{"$f":"L39+L41+L42","v":0},null,{"$f":"N39+N41+N42","v":0},{"$f":"O39+O41+O42","v":0},{"$f":"P39+P41+P42","v":0},null,{"$f":"R39+R41+R42","v":0},{"$f":"S39+S41+S42","v":0},{"$f":"T39+T41+T42","v":0},null,{"$f":"V39+V41+V42","v":0},{"$f":"W39+W41+W42","v":0},{"$f":"X39+X41+X42","v":0}]
[null,null,"IS23",null,"Other",null,null,null,null,null,null,null,null,{"$f":"J44/J$14","v":0},0,0,null,null,null,null,null,{"$f":"R44/R$14","v":0},0,0]
[{"$f":"IF(OR(F45>0,G45>0,H45>0,N45>0,O45>0,P45>0,V45>0,W45>0,X45>0),1,0)","v":0},null,"IS24",null,"Dividends",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS25",null,"Retained profit",{"$f":"F43+F44+F45","v":0},{"$f":"G43+G44+G45","v":0},{"$f":"H43+H44+H45","v":0},null,{"$f":"J43+J44+J45","v":0},{"$f":"K43+K44+K45","v":0},{"$f":"L43+L44+L45","v":0},null,{"$f":"N43+N44+N45","v":0},{"$f":"O43+O44+O45","v":0},{"$f":"P43+P44+P45","v":0},null,{"$f":"R43+R44+R45","v":0},{"$f":"S43+S44+S45","v":0},{"$f":"T43+T44+T45","v":0},null,{"$f":"V43+V44+V45","v":0},{"$f":"W43+W44+W45","v":0},{"$f":"X43+X44+X45","v":0}]
[null,null,"IS26"]
[{"$f":"IF(OR(F48>0,G48>0,H48>0,N48>0,O48>0,P48>0,V48>0,W48>0,X48>0),1,0)","v":0},null,"IS27","*","Depreciation and Amortisation",null,null,null,null,null,null,null,null,{"$f":"J48/J$14","v":0},{"$f":"K48/K$14","v":0},{"$f":"L48/L$14","v":0},null,null,null,null,null,{"$f":"R48/R$14","v":0},0,0]
[]
[null,null,null,null,"BALANCE SHEET",{"$f":"F17","v":"31/XX/20XX"},{"$f":"G17","v":"31/XX/20XX"},{"$f":"H17","v":"31/XX/20XX"},null,{"$f":"J17","v":"31/XX/20XX"},{"$f":"K17","v":"31/XX/20XX"},{"$f":"L17","v":"31/XX/20XX"},null,{"$f":"N17","v":"31/XX/20XX"},{"$f":"O17","v":"31/XX/20XX"},{"$f":"P17","v":"31/XX/20XX"},null,{"$f":"R17","v":"31/XX/20XX"},{"$f":"S17","v":"31/XX/20XX"},{"$f":"T17","v":"31/XX/20XX"},null,{"$f":"V17","v":"31/XX/20XX"},{"$f":"W17","v":"31/XX/20XX"},{"$f":"X17","v":"31/XX/20XX"}]
[null,null,"BS1",null,"Goodwill ",null,null,null,null,null,null,null,null,{"$f":"J51/J$15","v":0},{"$f":"K51/K$15","v":0},{"$f":"L51/L$15","v":0},null,null,null,null,null,{"$f":"R51/R$15","v":0},0,0]
[{"$f":"IF(OR(F52<0,G52<0,H52<0,N52<0,O52<0,P52<0,V52<0,W52<0,X52<0),1,0)","v":0},null,"BS2","*","Other intangible fixed assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F53<0,G53<0,H53<0,N53<0,O53<0,P53<0,V53<0,W53<0,X53<0),1,0)","v":0},null,"BS3","*","Tangible fixed assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F54<0,G54<0,H54<0,N54<0,O54<0,P54<0,V54<0,W54<0,X54<0),1,0)","v":0},null,"BS4","*","Other fixed assets (Fixed asset investments, investment properties etc.)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F55<0,G55<0,H55<0,N55<0,O55<0,P55<0,V55<0,W55<0,X55<0),1,0)","v":0},null,"BS5","*","Right of use assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS6",null,"Fixed assets",{"$f":"SUM(F51:F55)","v":0},{"$f":"SUM(G51:G55)","v":0},{"$f":"SUM(H51:H55)","v":0},null,{"$f":"SUM(J51:J55)","v":0},{"$f":"SUM(K51:K55)","v":0},{"$f":"SUM(L51:L55)","v":0},null,{"$f":"SUM(N51:N55)","v":0},{"$f":"SUM(O51:O55)","v":0},{"$f":"SUM(P51:P55)","v":0},null,{"$f":"SUM(R51:R55)","v":0},{"$f":"SUM(S51:S55)","v":0},{"$f":"SUM(T51:T55)","v":0},null,{"$f":"SUM(V51:V55)","v":0},{"$f":"SUM(W51:W55)","v":0},{"$f":"SUM(X51:X55)","v":0}]
[null,null,"BS7"]
[{"$f":"IF(OR(F58<0,G58<0,H58<0,N58<0,O58<0,P58<0,V58<0,W58<0,X58<0),1,0)","v":0},null,"BS8",null,"Investments in associates or joint ventures",null,null,null,null,null,null,null,null,{"$f":"J58/J$15","v":0},{"$f":"K58/K$15","v":0},{"$f":"L58/L$15","v":0},null,null,null,null,null,{"$f":"R58/R$15","v":0},{"$f":"S58/S$15","v":0},{"$f":"T58/T$15","v":0}]
[0,null,"BS9",null,"Non-current trade receivables",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS10",null,"Finance lease receivables",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS11","*","Amounts owed by group undertakings ",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS12","*","Amounts owed by joint ventures and associates",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS13","*","Derivative financial instruments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS14",null,"Other non-current assets (Deferred tax, etc.)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS15","*","Employee benefit assets (Pension etc.)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F66<0,G66<0,H66<0,N66<0,O66<0,P66<0,V66<0,W66<0,X66<0),1,0)","v":0},null,"BS16",null,"Contract fulfilment assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F66<0,G66<0,H66<0,N67<0,O67<0,P67<0,V67<0,W67<0,X67<0),1,0)","v":0},null,"BS17",null,"Contract costs",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS18",null,"Other non-current assets",{"$f":"SUM(F58:F67)","v":0},{"$f":"SUM(G58:G67)","v":0},{"$f":"SUM(H58:H67)","v":0},null,{"$f":"SUM(J58:J67)","v":0},{"$f":"SUM(K58:K67)","v":0},{"$f":"SUM(L58:L67)","v":0},null,{"$f":"SUM(N58:N67)","v":0},{"$f":"SUM(O58:O67)","v":0},{"$f":"SUM(P58:P67)","v":0},null,{"$f":"SUM(R58:R67)","v":0},{"$f":"SUM(S58:S67)","v":0},{"$f":"SUM(T58:T67)","v":0},null,{"$f":"SUM(V58:V67)","v":0},{"$f":"SUM(W58:W67)","v":0},{"$f":"SUM(X58:X67)","v":0}]
[null,null,"BS19"]
[{"$f":"IF(OR(F70<0,G70<0,H70<0,N70<0,O70<0,P70<0,V70<0,W70<0,X70<0),1,0)","v":0},null,"BS20","*","Stock & W.I.P.",null,null,null,null,null,null,null,null,{"$f":"J70/J$15","v":0},{"$f":"K70/K$15","v":0},{"$f":"L70/L$15","v":0},null,null,null,null,null,{"$f":"R70/R$15","v":0},{"$f":"S70/S$15","v":0},{"$f":"T70/T$15","v":0}]
[0,null,"BS21",null,"Right to returned goods asset",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS22",null,"Contract assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS23",null,"Contract costs",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS24",null,"Finance lease receivables",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS25",null,"Trade and other receivables",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS26","*","Amounts owed by group undertakings",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS27","*","Amounts owed by joint ventures and associates",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS28",null,"Corporation tax",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS29",null,"Prepayments and accrued income",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS30","*","Investments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS31",null,"Other current assets (Deferred tax, etc.)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS32","*","Derivative financial instruments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS33","*","Other current financial assets (i.e. MMFs, secured loan notes)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS34","*","Cash and cash equivalents (Incl marketable securities)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS35",null,"Assets classified as held for sale",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS36","*","Current assets",{"$f":"SUM(F70:F85)","v":0},{"$f":"SUM(G70:G85)","v":0},{"$f":"SUM(H70:H85)","v":0},null,{"$f":"SUM(J70:J85)","v":0},{"$f":"SUM(K70:K85)","v":0},{"$f":"SUM(L70:L85)","v":0},null,{"$f":"SUM(N70:N85)","v":0},{"$f":"SUM(O70:O85)","v":0},{"$f":"SUM(P70:P85)","v":0},null,{"$f":"SUM(R70:R85)","v":0},{"$f":"SUM(S70:S85)","v":0},{"$f":"SUM(T70:T85)","v":0},null,{"$f":"SUM(V70:V85)","v":0},{"$f":"SUM(W70:W85)","v":0},{"$f":"SUM(X70:X85)","v":0}]
[null,null,"BS37"]
[{"$f":"IF(OR(F88<0,G88<0,H88<0,N88<0,O88<0,P88<0,V88<0,W88<0,X88<0),1,0)","v":0},null,"BS38",null,"Trade and other payables",null,null,null,null,null,null,null,null,{"$f":"J88/J$15","v":0},{"$f":"K88/K$15","v":0},{"$f":"L88/L$15","v":0},null,null,null,null,null,{"$f":"R88/R$15","v":0},{"$f":"S88/S$15","v":0},{"$f":"T88/T$15","v":0}]
[0,null,"BS39","*","Loans and overdrafts",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS40",null,"Current tax liabilities and social security costs",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS41","*","Deferred consideration",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS42","*","Lease liabilities",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS43",null,"Accruals",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS44",null,"Contract liabilities and deferred income",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS45",null,"Deferred income related to government grants",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS46","*","Amounts owed to group undertakings",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS47","*","Amounts owed to joint ventures and associates",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS48","*","Derivative financial instruments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS49",null,"Share-based payments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS50",null,"Other current liabilities",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS51",null,"Provisions",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS52",null,"Refund liability",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS53",null,"Liabilities directly associated with assets classified as held for sale",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS54",null,"Current liabilities",{"$f":"SUM(F88:F103)","v":0},{"$f":"SUM(G88:G103)","v":0},{"$f":"SUM(H88:H103)","v":0},null,{"$f":"SUM(J88:J103)","v":0},{"$f":"SUM(K88:K103)","v":0},{"$f":"SUM(L88:L103)","v":0},null,{"$f":"SUM(N88:N103)","v":0},{"$f":"SUM(O88:O103)","v":0},{"$f":"SUM(P88:P103)","v":0},null,{"$f":"SUM(R88:R103)","v":0},{"$f":"SUM(S88:S103)","v":0},{"$f":"SUM(T88:T103)","v":0},null,{"$f":"SUM(V88:V103)","v":0},{"$f":"SUM(W88:W103)","v":0},{"$f":"SUM(X88:X103)","v":0}]
[null,null,"BS55"]
[null,null,"BS56",null,"Working capital",{"$f":"F86-F104","v":0},{"$f":"G86-G104","v":0},{"$f":"H86-H104","v":0},null,{"$f":"J86-J104","v":0},{"$f":"K86-K104","v":0},{"$f":"L86-L104","v":0},null,{"$f":"N86-N104","v":0},{"$f":"O86-O104","v":0},{"$f":"P86-P104","v":0},null,{"$f":"R86-R104","v":0},{"$f":"S86-S104","v":0},{"$f":"T86-T104","v":0},null,{"$f":"V86-V104","v":0},{"$f":"W86-W104","v":0},{"$f":"X86-X104","v":0}]
[null,null,"BS57"]
[null,null,"BS58",null,"Assets less current liabilities",{"$f":"(F56+F86+F68)-F104","v":0},{"$f":"(G56+G86+G68)-G104","v":0},{"$f":"(H56+H86+H68)-H104","v":0},null,{"$f":"(J56+J86+J68)-J104","v":0},{"$f":"(K56+K86+K68)-K104","v":0},{"$f":"(L56+L86+L68)-L104","v":0},null,{"$f":"(N56+N86+N68)-N104","v":0},{"$f":"(O56+O86+O68)-O104","v":0},{"$f":"(P56+P86+P68)-P104","v":0},null,{"$f":"(R56+R86+R68)-R104","v":0},{"$f":"(S56+S86+S68)-S104","v":0},{"$f":"(T56+T86+T68)-T104","v":0},null,{"$f":"(V56+V86+V68)-V104","v":0},{"$f":"(W56+W86+W68)-W104","v":0},{"$f":"(X56+X86+X68)-X104","v":0}]
[null,null,"BS59"]
[{"$f":"IF(OR(F110<0,G110<0,H110<0,N110<0,O110<0,P110<0,V110<0,W110<0,X110<0),1,0)","v":0},null,"BS60","*","Lease liabilities",null,null,null,null,null,null,null,null,{"$f":"J110/J$15","v":0},0,0,null,null,null,null,null,{"$f":"R110/R$15","v":0},{"$f":"S110/S$15","v":0},{"$f":"T110/T$15","v":0}]
[0,null,"BS61","*","Loans and borrowings",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS62","*","Amounts owed to group undertakings",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS63","*","Amounts owed to joint ventures and associates",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS64","*","Employee benefit liabilities (Pension etc.)",null,null,null,null,null,null,null,null,0,{"$f":"K114/K$15","v":0},{"$f":"L114/L$15","v":0},null,null,null,null,null,0,0,0]
[0,null,"BS65",null,"Deferred tax liabilities",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS66",null,"Provisions",null,null,null,null,null,null,null,null,{"$f":"J116/J$15","v":0},0,0,null,null,null,null,null,0,0,0]
[0,null,"BS67",null,"Other creditors",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS68","*","Deferred consideration",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS69",null,"Deferred income related to government grants",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS70",null,"Contract liabilities and deferred income ",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS71","*","Derivative financial instruments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS72",null,"Share-based payments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS73",null,"Other non-current liabilities",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS74","*","Non-current liabilities",{"$f":"SUM(F110:F123)","v":0},{"$f":"SUM(G110:G123)","v":0},{"$f":"SUM(H110:H123)","v":0},"*",{"$f":"SUM(J110:J123)","v":0},{"$f":"SUM(K110:K123)","v":0},{"$f":"SUM(L110:L123)","v":0},null,{"$f":"SUM(N110:N123)","v":0},{"$f":"SUM(O110:O123)","v":0},{"$f":"SUM(P110:P123)","v":0},null,{"$f":"SUM(R110:R123)","v":0},{"$f":"SUM(S110:S123)","v":0},{"$f":"SUM(T110:T123)","v":0},null,{"$f":"SUM(V110:V123)","v":0},{"$f":"SUM(W110:W123)","v":0},{"$f":"SUM(X110:X123)","v":0}]
[null,null,"BS75"]
[null,null,"BS76",null,"Non-controlling interest (e.g. Minority interest)",null,null,null,null,null,null,null,null,{"$f":"J126/J$15","v":0},0,0,null,null,null,null,null,{"$f":"R126/R$15","v":0},0,0]
[null,null,"BS77",null,"Share capital & share premium account & other reserves",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS78",null,"Retained earnings",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS79",null,"Net worth",{"$f":"SUM(F126:F128)","v":0},{"$f":"SUM(G126:G128)","v":0},{"$f":"SUM(H126:H128)","v":0},null,{"$f":"SUM(J126:J128)","v":0},{"$f":"SUM(K126:K128)","v":0},{"$f":"SUM(L126:L128)","v":0},null,{"$f":"SUM(N126:N128)","v":0},{"$f":"SUM(O126:O128)","v":0},{"$f":"SUM(P126:P128)","v":0},null,{"$f":"SUM(R126:R128)","v":0},{"$f":"SUM(S126:S128)","v":0},{"$f":"SUM(T126:T128)","v":0},null,{"$f":"SUM(V126:V128)","v":0},{"$f":"SUM(W126:W128)","v":0},{"$f":"SUM(X126:X128)","v":0}]
[]
[null,null,null,null,"Capital employed",{"$f":"F124+F129","v":0},{"$f":"G124+G129","v":0},{"$f":"H124+H129","v":0},null,{"$f":"J124+J129","v":0},{"$f":"K124+K129","v":0},{"$f":"L124+L129","v":0},null,{"$f":"N124+N129","v":0},{"$f":"O124+O129","v":0},{"$f":"P124+P129","v":0},null,{"$f":"R124+R129","v":0},{"$f":"S124+S129","v":0},{"$f":"T124+T129","v":0},null,{"$f":"V124+V129","v":0},{"$f":"W124+W129","v":0},{"$f":"X124+X129","v":0}]
[]
[null,null,"CL1",null,"Contingent liabilities in support of group undertakings",null,null,null,null,null,null,null,null,{"$f":"J133/J$15","v":0},0,0,null,null,null,null,null,{"$f":"R133/R$15","v":0},0,0]
[null,null,"CL2",null,"Uncapped liabilities",null,null,null,null,null,null,null,null,{"$f":"J134","v":0},{"$f":"K134","v":0},{"$f":"L134","v":0},null,null,null,null,null,{"$f":"R134","v":0},{"$f":"S134","v":0},{"$f":"T134","v":0}]
[null,null,null,null,""]
[]
[null,{"$f":"1-(F137*G137*H137*N137*O137*P137*V137*W137*X137)","v":0},null,null,"Balance sheet balances?",{"$f":"ABS(  (F56+F68+F86)-(F104+F124+F129)  ) < eTol","v":true},{"$f":"ABS(  (G56+G68+G86)-(G104+G124+G129)  ) < eTol","v":true},{"$f":"ABS(  (H56+H68+H86)-(H104+H124+H129)  ) < eTol","v":true},null,{"$f":"ABS(  (J56+J68+J86)-(J104+J124+J129)  ) < eTol","v":true},{"$f":"ABS(  (K56+K68+K86)-(K104+K124+K129)  ) < eTol","v":true},{"$f":"ABS(  (L56+L68+L86)-(L104+L124+L129)  ) < eTol","v":true},null,{"$f":"ABS(  (N56+N68+N86)-(N104+N124+N129)  ) < eTol","v":true},{"$f":"ABS(  (O56+O68+O86)-(O104+O124+O129)  ) < eTol","v":true},{"$f":"ABS(  (P56+P68+P86)-(P104+P124+P129)  ) < eTol","v":true},null,{"$f":"ABS(  (R56+R68+R86)-(R104+R124+R129)  ) < eTol","v":true},{"$f":"ABS(  (S56+S68+S86)-(S104+S124+S129)  ) < eTol","v":true},{"$f":"ABS(  (T56+T68+T86)-(T104+T124+T129)  ) < eTol","v":true},null,{"$f":"ABS(  (V56+V68+V86)-(V104+V124+V129)  ) < eTol","v":true},{"$f":"ABS(  (W56+W68+W86)-(W104+W124+W129)  ) < eTol","v":true},{"$f":"ABS(  (X56+X68+X86)-(X104+X124+X129)  ) < eTol","v":true}]
[null,null,null,null,"Assets - (Liabilities + Equity)",{"$f":"(F56+F68+F86)-(F104+F124+F129)","v":0},{"$f":"(G56+G68+G86)-(G104+G124+G129)","v":0},0,null,0,0,0,null,0,0,0,null,0,0,0,null,0,0,0]
[]
[null,null,null,null,"CASH FLOW",{"$f":"F17","v":"31/XX/20XX"},{"$f":"G17","v":"31/XX/20XX"},{"$f":"H17","v":"31/XX/20XX"},null,{"$f":"J17","v":"31/XX/20XX"},{"$f":"K17","v":"31/XX/20XX"},{"$f":"L17","v":"31/XX/20XX"},null,{"$f":"N17","v":"31/XX/20XX"},{"$f":"O17","v":"31/XX/20XX"},{"$f":"P17","v":"31/XX/20XX"},null,{"$f":"R17","v":"31/XX/20XX"},{"$f":"S17","v":"31/XX/20XX"},{"$f":"T17","v":"31/XX/20XX"},null,{"$f":"V17","v":"31/XX/20XX"},{"$f":"W17","v":"31/XX/20XX"},{"$f":"X17","v":"31/XX/20XX"}]
[null,null,"CF1","*","Net cash flow from operating activities (After working capital and tax)",null,null,null,null,null,null,null,null,{"$f":"J141/J$14","v":0},0,0,null,null,null,null,null,{"$f":"R141/R$14","v":0},0,0]
[{"$f":"IF(OR(F142>0,G142>0,H142>0,N142>0,O142>0,P142>0,V142>0,W142>0,X142>0),1,0)","v":0},null,"CF2","*","Capital expenditure (Tangible and intangible)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"CF3","*","Free cash flow",{"$f":"SUM(F141:F142)","v":0},{"$f":"SUM(G141:G142)","v":0},{"$f":"SUM(H141:H142)","v":0},null,{"$f":"SUM(J141:J142)","v":0},{"$f":"SUM(K141:K142)","v":0},{"$f":"SUM(L141:L142)","v":0},null,{"$f":"SUM(N141:N142)","v":0},{"$f":"SUM(O141:O142)","v":0},{"$f":"SUM(P141:P142)","v":0},null,{"$f":"SUM(R141:R142)","v":0},{"$f":"SUM(S141:S142)","v":0},{"$f":"SUM(T141:T142)","v":0},null,{"$f":"SUM(V141:V142)","v":0},{"$f":"SUM(W141:W142)","v":0},{"$f":"SUM(X141:X142)","v":0}]
[]
[null,null,null,null,"Average month end net debt",null,null,null,null,null,null,null,null,{"$f":"J145/J$15","v":0},{"$f":"K145/K$15","v":0},{"$f":"L145/L$15","v":0},null,null,null,null,null,{"$f":"R145/R$15","v":0},{"$f":"S145/S$15","v":0},{"$f":"T145/T$15","v":0}]
[]
[null,null,"BS80","*","Net debt",{"$f":"F112+F111+F118+F110 +F113 +F121+  F96+F91+F92+F89+F97+F98 - F84-F83-F80-F82","v":0},{"$f":"G112+G111+G118+G110 +G113 +G121+  G96+G91+G92+G89+G97+G98 - G84-G83-G80-G82","v":0},{"$f":"H112+H111+H118+H110 +H113 +H121+  H96+H91+H92+H89+H97+H98 - H84-H83-H80-H82","v":0},null,{"$f":"J112+J111+J118+J110 +J113 +J121+  J96+J91+J92+J89+J97+J98 - J84-J83-J80-J82","v":0},{"$f":"K112+K111+K118+K110 +K113 +K121+  K96+K91+K92+K89+K97+K98 - K84-K83-K80-K82","v":0},{"$f":"L112+L111+L118+L110 +L113 +L121+  L96+L91+L92+L89+L97+L98 - L84-L83-L80-L82","v":0},null,{"$f":"N112+N111+N118+N110 +N113 +N121+  N96+N91+N92+N89+N97+N98 - N84-N83-N80-N82","v":0},{"$f":"O112+O111+O118+O110 +O113 +O121+  O96+O91+O92+O89+O97+O98 - O84-O83-O80-O82","v":0},{"$f":"P112+P111+P118+P110 +P113 +P121+  P96+P91+P92+P89+P97+P98 - P84-P83-P80-P82","v":0},null,{"$f":"R112+R111+R118+R110 +R113 +R121+  R96+R91+R92+R89+R97+R98 - R84-R83-R80-R82","v":0},{"$f":"S112+S111+S118+S110 +S113 +S121+  S96+S91+S92+S89+S97+S98 - S84-S83-S80-S82","v":0},{"$f":"T112+T111+T118+T110 +T113 +T121+  T96+T91+T92+T89+T97+T98 - T84-T83-T80-T82","v":0},null,{"$f":"V112+V111+V118+V110 +V113 +V121+  V96+V91+V92+V89+V97+V98 - V84-V83-V80-V82","v":0},{"$f":"W112+W111+W118+W110 +W113 +W121+  W96+W91+W92+W89+W97+W98 - W84-W83-W80-W82","v":0},{"$f":"X112+X111+X118+X110 +X113 +X121+  X96+X91+X92+X89+X97+X98 - X84-X83-X80-X82","v":0}]
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[]
[]
["End of Sheet"]

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[null,null,"Date",null,"Income Statement/Statement of Financial Activities",{"$f":"H17","v":"31/XX/20XX"},{"$f":"H17","v":"31/XX/20XX"},"31/XX/20XX",{"$f":"K17","v":"31/XX/20XX"},{"$f":"K17","v":"31/XX/20XX"},"31/XX/20XX",{"$f":"N17","v":"31/XX/20XX"},{"$f":"N17","v":"31/XX/20XX"},"31/XX/20XX",null,{"$f":"R17","v":"31/XX/20XX"},{"$f":"R17","v":"31/XX/20XX"},"31/XX/20XX",{"$f":"U17","v":"31/XX/20XX"},{"$f":"U17","v":"31/XX/20XX"},"31/XX/20XX",{"$f":"X17","v":"31/XX/20XX"},{"$f":"X17","v":"31/XX/20XX"},"31/XX/20XX",null,{"$f":"R17","v":"31/XX/20XX"},{"$f":"U17","v":"31/XX/20XX"},{"$f":"X17","v":"31/XX/20XX"},null,{"$f":"AF17","v":"31/XX/20XX"},{"$f":"AF17","v":"31/XX/20XX"},"31/XX/20XX",{"$f":"AI17","v":"31/XX/20XX"},{"$f":"AI17","v":"31/XX/20XX"},"31/XX/20XX",{"$f":"AL17","v":"31/XX/20XX"},{"$f":"AL17","v":"31/XX/20XX"},"31/XX/20XX",null,{"$f":"AF17","v":"31/XX/20XX"},{"$f":"AI17","v":"31/XX/20XX"},{"$f":"AL17","v":"31/XX/20XX"}]
[null,null,null,null,"Months in period",{"$f":"H18","v":12},{"$f":"H18","v":12},12,{"$f":"K18","v":12},{"$f":"K18","v":12},12,{"$f":"N18","v":12},{"$f":"N18","v":12},12,null,{"$f":"R18","v":12},{"$f":"R18","v":12},12,{"$f":"U18","v":12},{"$f":"U18","v":12},12,{"$f":"X18","v":12},{"$f":"X18","v":12},12,null,{"$f":"R18","v":12},{"$f":"U18","v":12},{"$f":"X18","v":12},null,{"$f":"AF18","v":12},{"$f":"AF18","v":12},12,{"$f":"AI18","v":12},{"$f":"AI18","v":12},12,{"$f":"AL18","v":12},{"$f":"AL18","v":12},12,null,{"$f":"AF18","v":12},{"$f":"AI18","v":12},{"$f":"AL18","v":12}]
[null,null,null,null,"Consolidated",{"$f":"H19","v":"N"},{"$f":"H19","v":"N"},"N",{"$f":"K19","v":"N"},{"$f":"K19","v":"N"},"N",{"$f":"N19","v":"N"},{"$f":"N19","v":"N"},"N",null,{"$f":"R19","v":"N"},{"$f":"R19","v":"N"},"N",{"$f":"U19","v":"N"},{"$f":"U19","v":"N"},"N",{"$f":"X19","v":"N"},{"$f":"X19","v":"N"},"N",null,{"$f":"R19","v":"N"},{"$f":"U19","v":"N"},{"$f":"X19","v":"N"},null,{"$f":"AF19","v":"N"},{"$f":"AF19","v":"N"},"N",{"$f":"AI19","v":"N"},{"$f":"AI19","v":"N"},"N",{"$f":"AL19","v":"N"},{"$f":"AL19","v":"N"},"N",null,{"$f":"AF19","v":"N"},{"$f":"AI19","v":"N"},{"$f":"AL19","v":"N"}]
[null,null,null,null,"External Audit Opinion",{"$f":"H20","v":"N/A"},{"$f":"H20","v":"N/A"},"N/A",{"$f":"K20","v":"N/A"},{"$f":"K20","v":"N/A"},"N/A",{"$f":"N20","v":"N/A"},{"$f":"N20","v":"N/A"},"N/A",null,{"$f":"R20","v":"N/A"},{"$f":"R20","v":"N/A"},"N/A",{"$f":"U20","v":"N/A"},{"$f":"U20","v":"N/A"},"N/A",{"$f":"X20","v":"N/A"},{"$f":"X20","v":"N/A"},"N/A",null,{"$f":"R20","v":"N/A"},{"$f":"U20","v":"N/A"},{"$f":"X20","v":"N/A"},null,{"$f":"AF20","v":"N/A"},{"$f":"AF20","v":"N/A"},"N/A",{"$f":"AI20","v":"N/A"},{"$f":"AI20","v":"N/A"},"N/A",{"$f":"AL20","v":"N/A"},{"$f":"AL20","v":"N/A"},"N/A",null,{"$f":"AF20","v":"N/A"},{"$f":"AI20","v":"N/A"},{"$f":"AL20","v":"N/A"}]
[null,null,null,null,"Annual/Interim",{"$f":"H21","v":"Annual"},{"$f":"H21","v":"Annual"},"Annual",{"$f":"K21","v":"Annual"},{"$f":"K21","v":"Annual"},"Annual",{"$f":"N21","v":"Annual"},{"$f":"N21","v":"Annual"},"Annual",null,{"$f":"R21","v":"Annual"},{"$f":"R21","v":"Annual"},"Annual",{"$f":"U21","v":"Annual"},{"$f":"U21","v":"Annual"},"Annual",{"$f":"X21","v":"Annual"},{"$f":"X21","v":"Annual"},"Annual",null,{"$f":"R21","v":"Annual"},{"$f":"U21","v":"Annual"},{"$f":"X21","v":"Annual"},null,{"$f":"AF21","v":"Annual"},{"$f":"AF21","v":"Annual"},"Annual",{"$f":"AI21","v":"Annual"},{"$f":"AI21","v":"Annual"},"Annual",{"$f":"AL21","v":"Annual"},{"$f":"AL21","v":"Annual"},"Annual",null,{"$f":"AF21","v":"Annual"},{"$f":"AI21","v":"Annual"},{"$f":"AL21","v":"Annual"}]
[null,null,null,null,"Income and endowments from:"]
[{"$f":"IF(OR(H23<0,K23<0,N23<0,R23<0,U23<0,X23<0,AF23<0,AI23<0,AL23<0),1,0)","v":0},null,"IS1",null,"Donations and legacies",null,null,{"$f":"SUM(F23:G23)","v":0},null,null,{"$f":"SUM(I23:J23)","v":0},null,null,{"$f":"SUM(L23:M23)","v":0},null,null,null,{"$f":"SUM(P23:Q23)","v":0},null,null,{"$f":"SUM(S23:T23)","v":0},null,null,{"$f":"SUM(V23:W23)","v":0},null,{"$f":"R23/R$14","v":0},{"$f":"U23/U$14","v":0},{"$f":"X23/X$14","v":0},null,null,null,{"$f":"SUM(AD23:AE23)","v":0},null,null,{"$f":"SUM(AG23:AH23)","v":0},null,null,{"$f":"SUM(AJ23:AK23)","v":0},null,{"$f":"AF23/AF$14","v":0},{"$f":"AI23/AI$14","v":0},{"$f":"AL23/AL$14","v":0}]
[{"$f":"IF(OR(H24<0,K24<0,N24<0,R24<0,U24<0,X24<0,AF24<0,AI24<0,AL24<0),1,0)","v":0},null,"IS2",null,"Charitable Activities",null,null,0,null,null,0,null,null,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0,null,null,null,0,null,null,{"$f":"SUM(AG24:AH24)","v":0},null,null,{"$f":"SUM(AJ24:AK24)","v":0},null,0,0,0]
[0,null,"IS3",null,"Other trading activities",null,null,0,null,null,0,null,null,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0]
[0,null,"IS4","*","Investments",null,null,0,null,null,0,null,null,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0]
[0,null,"IS5",null,"Other",null,null,0,null,null,0,null,null,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0]
[null,null,"IS6","*","Total income and endowments",{"$f":"SUM(F$23:F$27)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(P$23:P$27)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z$23:Z$27)","v":0},{"$f":"SUM(AA$23:AA$27)","v":0},{"$f":"SUM(AB$23:AB$27)","v":0},null,{"$f":"SUM(AD$23:AD$27)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(AN$23:AN$27)","v":0},{"$f":"SUM(AO$23:AO$27)","v":0},{"$f":"SUM(AP$23:AP$27)","v":0}]
[null,null,"IS7",null,"Expenditure on:"]
[{"$f":"IF(OR(H30>0,K30>0,N30>0,R30>0,U30>0,X30>0,AF30>0,AI30>0,AL30>0),1,0)","v":0},null,"IS8",null,"Raising funds",null,null,0,null,null,{"$f":"SUM(I30:J30)","v":0},null,null,{"$f":"SUM(L30:M30)","v":0},null,null,null,{"$f":"SUM(P30:Q30)","v":0},null,null,{"$f":"SUM(S30:T30)","v":0},null,null,{"$f":"SUM(V30:W30)","v":0},null,{"$f":"R30/R$14","v":0},{"$f":"U30/U$14","v":0},{"$f":"X30/X$14","v":0},null,null,null,{"$f":"SUM(AD30:AE30)","v":0},null,null,{"$f":"SUM(AG30:AH30)","v":0},null,null,{"$f":"SUM(AJ30:AK30)","v":0},null,{"$f":"AF30/AF$14","v":0},{"$f":"AI30/AI$14","v":0},{"$f":"AL30/AL$14","v":0}]
[{"$f":"IF(OR(H31>0,K31>0,N31>0,R31>0,U31>0,X31>0,AF31>0,AI31>0,AL31>0),1,0)","v":0},null,"IS9",null,"Charitable Activities",null,null,0,null,null,0,null,null,0,null,null,null,{"$f":"SUM(P31:Q31)","v":0},null,null,{"$f":"SUM(S31:T31)","v":0},null,null,{"$f":"SUM(V31:W31)","v":0},null,{"$f":"R31/R$14","v":0},{"$f":"U31/U$14","v":0},{"$f":"X31/X$14","v":0},null,null,null,{"$f":"SUM(AD31:AE31)","v":0},null,null,{"$f":"SUM(AG31:AH31)","v":0},null,null,{"$f":"SUM(AJ31:AK31)","v":0},null,{"$f":"AF31/AF$14","v":0},{"$f":"AI31/AI$14","v":0},{"$f":"AL31/AL$14","v":0}]
[0,null,"IS10",null,"Other",null,null,0,null,null,0,null,null,0,null,null,null,{"$f":"SUM(P32:Q32)","v":0},null,null,{"$f":"SUM(S32:T32)","v":0},null,null,{"$f":"SUM(V32:W32)","v":0},null,{"$f":"R32/R$14","v":0},{"$f":"U32/U$14","v":0},{"$f":"X32/X$14","v":0},null,null,null,{"$f":"SUM(AD32:AE32)","v":0},null,null,{"$f":"SUM(AG32:AH32)","v":0},null,null,{"$f":"SUM(AJ32:AK32)","v":0},null,{"$f":"AF32/AF$14","v":0},{"$f":"AI32/AI$14","v":0},{"$f":"AL32/AL$14","v":0}]
[null,null,"IS11",null,"Total expenditure",{"$f":"SUM(F30:F32)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(P30:P32)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z30:Z32)","v":0},{"$f":"SUM(AA30:AA32)","v":0},{"$f":"SUM(AB30:AB32)","v":0},null,{"$f":"SUM(AD30:AD32)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(AN30:AN32)","v":0},{"$f":"SUM(AO30:AO32)","v":0},{"$f":"SUM(AP30:AP32)","v":0}]
[]
[null,null,"IS12",null,"Gains/(losses) on investments",null,null,0,null,null,{"$f":"SUM(I35:J35)","v":0},null,null,{"$f":"SUM(L35:M35)","v":0},null,null,null,{"$f":"SUM(P35:Q35)","v":0},null,null,{"$f":"SUM(S35:T35)","v":0},null,null,{"$f":"SUM(V35:W35)","v":0},null,{"$f":"R35/R$14","v":0},{"$f":"U35/U$14","v":0},{"$f":"X35/X$14","v":0},null,null,null,{"$f":"SUM(AD35:AE35)","v":0},null,null,0,null,null,0,null,{"$f":"AF35/AF$14","v":0},{"$f":"AI35/AI$14","v":0},{"$f":"AL35/AL$14","v":0}]
[null,null,"IS13",null,"Net income/(expenditure)",{"$f":"F28+F33+F35","v":0},{"$f":"G28+G33+G35","v":0},0,0,0,0,0,0,0,null,{"$f":"P28+P33+P35","v":0},{"$f":"Q28+Q33+Q35","v":0},{"$f":"R28+R33+R35","v":0},{"$f":"S28+S33+S35","v":0},{"$f":"T28+T33+T35","v":0},{"$f":"U28+U33+U35","v":0},{"$f":"V28+V33+V35","v":0},{"$f":"W28+W33+W35","v":0},{"$f":"X28+X33+X35","v":0},null,{"$f":"Z28+Z33+Z35","v":0},{"$f":"AA28+AA33+AA35","v":0},{"$f":"AB28+AB33+AB35","v":0},null,{"$f":"AD28+AD33+AD35","v":0},{"$f":"AE28+AE33+AE35","v":0},{"$f":"AF28+AF33+AF35","v":0},{"$f":"AG28+AG33+AG35","v":0},{"$f":"AH28+AH33+AH35","v":0},{"$f":"AI28+AI33+AI35","v":0},{"$f":"AJ28+AJ33+AJ35","v":0},{"$f":"AK28+AK33+AK35","v":0},{"$f":"AL28+AL33+AL35","v":0},null,{"$f":"AN28+AN33+AN35","v":0},{"$f":"AO28+AO33+AO35","v":0},{"$f":"AP28+AP33+AP35","v":0}]
[null,null,"IS14","*","Transfers between funds",null,null,null,null,null,null,null,null,{"$f":"SUM(L37:M37)","v":0},null,null,null,{"$f":"SUM(P37:Q37)","v":0},null,null,{"$f":"SUM(S37:T37)","v":0},null,null,{"$f":"SUM(V37:W37)","v":0},null,{"$f":"R37/R$14","v":0},{"$f":"U37/U$14","v":0},{"$f":"X37/X$14","v":0},null,null,null,{"$f":"SUM(AD37:AE37)","v":0},null,null,{"$f":"SUM(AG37:AH37)","v":0},null,null,{"$f":"SUM(AJ37:AK37)","v":0},null,{"$f":"AF37/AF$14","v":0},{"$f":"AI37/AI$14","v":0},{"$f":"AL37/AL$14","v":0}]
[null,null,"IS15",null,"Other recognised gains/(losses):"]
[null,null,"IS16",null,"Gains/(losses) on revaluation of fixed assets",null,null,{"$f":"SUM(F39:G39)","v":0},null,null,{"$f":"SUM(I39:J39)","v":0},null,null,{"$f":"SUM(L39:M39)","v":0},null,null,null,{"$f":"SUM(P39:Q39)","v":0},null,null,{"$f":"SUM(S39:T39)","v":0},null,null,{"$f":"SUM(V39:W39)","v":0},null,{"$f":"R39/R$14","v":0},{"$f":"U39/U$14","v":0},{"$f":"X39/X$14","v":0},null,null,null,{"$f":"SUM(AD39:AE39)","v":0},null,null,{"$f":"SUM(AG39:AH39)","v":0},null,null,{"$f":"SUM(AJ39:AK39)","v":0},null,{"$f":"AF39/AF$14","v":0},{"$f":"AI39/AI$14","v":0},{"$f":"AL39/AL$14","v":0}]
[null,null,"IS17",null,"Actuarial gains/(losses) on defined benefit pension schemes",null,null,0,null,null,0,null,null,{"$f":"SUM(L40:M40)","v":0},null,null,null,{"$f":"SUM(P40:Q40)","v":0},null,null,{"$f":"SUM(S40:T40)","v":0},null,null,{"$f":"SUM(V40:W40)","v":0},null,{"$f":"R40/R$14","v":0},{"$f":"U40/U$14","v":0},{"$f":"X40/X$14","v":0},null,null,null,{"$f":"SUM(AD40:AE40)","v":0},null,null,{"$f":"SUM(AG40:AH40)","v":0},null,null,{"$f":"SUM(AJ40:AK40)","v":0},null,{"$f":"AF40/AF$14","v":0},{"$f":"AI40/AI$14","v":0},{"$f":"AL40/AL$14","v":0}]
[null,null,"IS18",null,"Other recognised gains/(losses)",null,null,0,null,null,0,null,null,{"$f":"SUM(L41:M41)","v":0},null,null,null,{"$f":"SUM(P41:Q41)","v":0},null,null,{"$f":"SUM(S41:T41)","v":0},null,null,{"$f":"SUM(V41:W41)","v":0},null,{"$f":"R41/R$14","v":0},{"$f":"U41/U$14","v":0},{"$f":"X41/X$14","v":0},null,null,null,{"$f":"SUM(AD41:AE41)","v":0},null,null,{"$f":"SUM(AG41:AH41)","v":0},null,null,{"$f":"SUM(AJ41:AK41)","v":0},null,{"$f":"AF41/AF$14","v":0},{"$f":"AI41/AI$14","v":0},{"$f":"AL41/AL$14","v":0}]
[null,null,"IS19",null,"Net movements in funds",{"$f":"F36+F37+F39+F40+F41","v":0},{"$f":"G36+G37+G39+G40+G41","v":0},0,0,0,0,0,0,0,null,{"$f":"P36+P37+P39+P40+P41","v":0},0,0,0,0,0,0,0,0,null,{"$f":"Z36+Z37+Z39+Z40+Z41","v":0},0,0,null,{"$f":"AD36+AD37+AD39+AD40+AD41","v":0},0,0,0,0,0,0,0,0,null,{"$f":"AN36+AN37+AN39+AN40+AN41","v":0},0,0]
[]
[null,null,"IS20",null,"Reconcilliation of funds:"]
[null,null,"IS21",null,"Total funds brought forward",null,null,{"$f":"SUM(F45:G45)","v":0},null,null,{"$f":"SUM(I45:J45)","v":0},null,null,{"$f":"SUM(L45:M45)","v":0},null,null,null,{"$f":"SUM(P45:Q45)","v":0},null,null,{"$f":"SUM(S45:T45)","v":0},null,null,{"$f":"SUM(V45:W45)","v":0},null,{"$f":"R45/R$14","v":0},{"$f":"U45/U$14","v":0},{"$f":"X45/X$14","v":0},null,null,null,{"$f":"SUM(AD45:AE45)","v":0},null,null,{"$f":"SUM(AG45:AH45)","v":0},null,null,{"$f":"SUM(AJ45:AK45)","v":0},null,{"$f":"AF45/AF$14","v":0},{"$f":"AI45/AI$14","v":0},{"$f":"AL45/AL$14","v":0}]
[null,null,"IS22",null,"Total funds carried forward",{"$f":"F45+F42","v":0},0,0,0,0,0,0,0,0,null,{"$f":"P45+P42","v":0},0,0,0,0,0,0,0,{"$f":"X45+X42","v":0},null,{"$f":"Z45+Z42","v":0},{"$f":"AA45+AA42","v":0},{"$f":"AB45+AB42","v":0},null,{"$f":"AD45+AD42","v":0},0,0,0,0,0,0,0,{"$f":"AL45+AL42","v":0},null,{"$f":"AN45+AN42","v":0},{"$f":"AO45+AO42","v":0},{"$f":"AP45+AP42","v":0}]
[]
[null,null,"IS23",null,"Unrestricted total income and endowments",{"$f":"F28","v":0},null,{"$f":"F48","v":0},{"$f":"I28","v":0},null,{"$f":"I48","v":0},{"$f":"L28","v":0},null,{"$f":"L48","v":0},null,{"$f":"P28","v":0},null,{"$f":"P48","v":0},{"$f":"S28","v":0},null,{"$f":"S48","v":0},{"$f":"V28","v":0},null,{"$f":"V48","v":0},null,{"$f":"Z28","v":0},{"$f":"AA28","v":0},{"$f":"Z48","v":0},null,{"$f":"AD28","v":0},null,{"$f":"AD48","v":0},{"$f":"AG28","v":0},null,{"$f":"AG48","v":0},{"$f":"AJ28","v":0},null,{"$f":"AJ48","v":0},null,{"$f":"AN28","v":0},{"$f":"AO28","v":0},{"$f":"AN48","v":0}]
[]
[]
[null,null,null,null,"BALANCE SHEET",null,null,{"$f":"H17","v":"31/XX/20XX"},null,null,{"$f":"K17","v":"31/XX/20XX"},null,null,{"$f":"N17","v":"31/XX/20XX"},null,null,null,{"$f":"R17","v":"31/XX/20XX"},null,null,{"$f":"U17","v":"31/XX/20XX"},null,null,{"$f":"X17","v":"31/XX/20XX"},null,{"$f":"Z17","v":"31/XX/20XX"},{"$f":"AA17","v":"31/XX/20XX"},{"$f":"AB17","v":"31/XX/20XX"},null,null,null,{"$f":"AF17","v":"31/XX/20XX"},null,null,{"$f":"AI17","v":"31/XX/20XX"},null,null,{"$f":"AL17","v":"31/XX/20XX"},null,{"$f":"AN17","v":"31/XX/20XX"},{"$f":"AO17","v":"31/XX/20XX"},{"$f":"AP17","v":"31/XX/20XX"}]
[null,null,null,"*","Fixed assets:"]
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[{"$f":"IF(OR(H54<0,K54<0,N54<0,U54<0,R54<0,X54<0,AB54<0,AF54<0,AI54<0,AL54<0),1,0)","v":0},null,"BS2",null,"Tangible fixed assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF54/AF$15","v":0},{"$f":"AI54/AI$15","v":0},{"$f":"AL54/AL$15","v":0}]
[0,null,"BS3",null,"Heritage assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS4",null,"Investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS5",null,"   cash or cash equivalents",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS6",null,"   listed investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS7",null,"   investment properties",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS8","*","   loans to group undertakings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS9","*","   equity investment in group undertakings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS10","*","   social investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS11","*","   other investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS12",null,"Total fixed assets",null,null,{"$f":"SUM(H53:H63)","v":0},null,null,{"$f":"SUM(K53:K63)","v":0},null,null,{"$f":"SUM(N53:N63)","v":0},null,null,null,{"$f":"SUM(R53:R63)","v":0},null,null,{"$f":"SUM(U53:U63)","v":0},null,null,{"$f":"SUM(X53:X63)","v":0},null,{"$f":"SUM(Z53:Z63)","v":0},{"$f":"SUM(AA53:AA63)","v":0},{"$f":"SUM(AB53:AB63)","v":0},null,null,null,{"$f":"SUM(AF53:AF63)","v":0},null,null,{"$f":"SUM(AI53:AI63)","v":0},null,null,{"$f":"SUM(AL53:AL63)","v":0},null,{"$f":"SUM(AN53:AN63)","v":0},{"$f":"SUM(AO53:AO63)","v":0},{"$f":"SUM(AP53:AP63)","v":0}]
[null,null,"BS13",null,"Current assets:"]
[{"$f":"IF(OR(H66<0,K66<0,N66<0,U66<0,R66<0,X66<0,AB66<0,AF66<0,AI66<0,AL66<0),1,0)","v":0},null,"BS14","*","Stock",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R66/R$15","v":0},{"$f":"U66/U$15","v":0},{"$f":"X66/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF66/AF$15","v":0},{"$f":"AI66/AI$15","v":0},{"$f":"AL66/AL$15","v":0}]
[0,null,"BS15",null,"Debtors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS16",null,"Investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS17",null,"   cash equivalent on deposit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS18",null,"   investment properties held for sale",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS19",null,"   investment in group undertakings held for sale",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS20",null,"   listed investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS21","*","   other investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(H74<0,K74<0,N74<0,U74<0,R74<0,X74<0,AB74<0,AF74<0,AI74<0,AL74<0),1,0)","v":0},null,"BS22","*","Cash at bank and in hand and equivalents",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS23","*","Total current assets",null,null,{"$f":"SUM(H66:H74)","v":0},null,null,{"$f":"SUM(K66:K74)","v":0},null,null,{"$f":"SUM(N66:N74)","v":0},null,null,null,{"$f":"SUM(R66:R74)","v":0},null,null,{"$f":"SUM(U66:U74)","v":0},null,null,{"$f":"SUM(X66:X74)","v":0},null,{"$f":"SUM(Z66:Z74)","v":0},{"$f":"SUM(AA66:AA74)","v":0},{"$f":"SUM(AB66:AB74)","v":0},null,null,null,{"$f":"SUM(AF66:AF74)","v":0},null,null,{"$f":"SUM(AI66:AI74)","v":0},null,null,{"$f":"SUM(AL66:AL74)","v":0},null,{"$f":"SUM(AN66:AN74)","v":0},{"$f":"SUM(AO66:AO74)","v":0},{"$f":"SUM(AP66:AP74)","v":0}]
[null,null,"BS24",null,"Current liabilities:"]
[null,null,"BS25","*","   accruals for grants payable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R77/R$15","v":0},{"$f":"U77/U$15","v":0},{"$f":"X77/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF77/AF$15","v":0},{"$f":"AI77/AI$15","v":0},{"$f":"AL77/AL$15","v":0}]
[null,null,"BS26","*","   bank loans and overdrafts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS27",null,"   trade creditors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS28",null,"   amounts owed to group and associated undertakings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS29",null,"   payments received on account for contracts or performance-\n   related grants",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS30",null,"   accruals and deferred income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS31","*","   taxation and social security",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS32",null,"   other creditors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS33",null,"Creditors: Amounts falling due within one year",null,null,{"$f":"SUM(H77:H84)","v":0},null,null,{"$f":"SUM(K77:K84)","v":0},null,null,{"$f":"SUM(N77:N84)","v":0},null,null,null,{"$f":"SUM(R77:R84)","v":0},null,null,{"$f":"SUM(U77:U84)","v":0},null,null,{"$f":"SUM(X77:X84)","v":0},null,{"$f":"SUM(Z77:Z84)","v":0},0,{"$f":"SUM(AB77:AB84)","v":0},null,null,null,{"$f":"SUM(AF77:AF84)","v":0},null,null,{"$f":"SUM(AI77:AI84)","v":0},null,null,{"$f":"SUM(AL77:AL84)","v":0},null,{"$f":"SUM(AN77:AN84)","v":0},0,{"$f":"SUM(AP77:AP84)","v":0}]
[]
[null,null,"BS34",null,"Net current assets or liabilities",null,null,{"$f":"H75-H85","v":0},null,null,{"$f":"K75-K85","v":0},null,null,{"$f":"N75-N85","v":0},null,null,null,{"$f":"R75-R85","v":0},null,null,{"$f":"U75-U85","v":0},null,null,{"$f":"X75-X85","v":0},null,{"$f":"Z75-Z85","v":0},{"$f":"AA75-AA85","v":0},{"$f":"AB75-AB85","v":0},null,null,null,{"$f":"AF75-AF85","v":0},null,null,{"$f":"AI75-AI85","v":0},null,null,{"$f":"AL75-AL85","v":0},null,{"$f":"AN75-AN85","v":0},{"$f":"AO75-AO85","v":0},{"$f":"AP75-AP85","v":0}]
[]
[null,null,null,null,"Total assets less current liabilities",null,null,{"$f":"(H64+H75)-H85","v":0},null,null,{"$f":"(K64+K75)-K85","v":0},null,null,{"$f":"(N64+N75)-N85","v":0},null,null,null,{"$f":"(R64+R75)-R85","v":0},null,null,{"$f":"(U64+U75)-U85","v":0},null,null,{"$f":"(X64+X75)-X85","v":0},null,{"$f":"(Z64+Z75)-Z85","v":0},{"$f":"(AA64+AA75)-AA85","v":0},{"$f":"(AB64+AB75)-AB85","v":0},null,null,null,{"$f":"(AF64+AF75)-AF85","v":0},null,null,{"$f":"(AI64+AI75)-AI85","v":0},null,null,{"$f":"(AL64+AL75)-AL85","v":0},null,{"$f":"(AN64+AN75)-AN85","v":0},{"$f":"(AO64+AO75)-AO85","v":0},{"$f":"(AP64+AP75)-AP85","v":0}]
[null,null,null,null,"Long-term liabilities:"]
[{"$f":"IF(OR(H91<0,K91<0,N91<0,U91<0,R91<0,X91<0,AB91<0,AF91<0,AI91<0,AL91<0),1,0)","v":0},null,"BS35","*","Borrowings (falling due after more than one year)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R91/R$15","v":0},{"$f":"U91/U$15","v":0},{"$f":"X91/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF91/AF$15","v":0},{"$f":"AI91/AI$15","v":0},{"$f":"AL91/AL$15","v":0}]
[0,null,"BS36","*","Amounts owed to group undertakings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS37","*","Employee retirement benefit liabilities (Pension etc.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS38",null,"Provisions & other creditors (falling due after more than one year)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS39",null,"Provision for multi-year grants payable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS40",null,"Deferred income (contract and grant related)  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS41","*","Deferred consideration",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS42",null,"Other non-current liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS43","*","Obligations under finance lease and hire purchase contracts ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS44","*","Creditors: Amount falling due in more than one year",null,null,{"$f":"SUM(H91:H99)","v":0},null,null,{"$f":"SUM(K91:K99)","v":0},null,null,{"$f":"SUM(N91:N99)","v":0},null,null,null,{"$f":"SUM(R91:R99)","v":0},null,null,0,null,null,{"$f":"SUM(X91:X99)","v":0},null,{"$f":"SUM(Z91:Z99)","v":0},{"$f":"SUM(AA91:AA99)","v":0},{"$f":"SUM(AB91:AB99)","v":0},null,null,null,{"$f":"SUM(AF91:AF99)","v":0},null,null,0,null,null,{"$f":"SUM(AL91:AL99)","v":0},null,{"$f":"SUM(AN91:AN99)","v":0},{"$f":"SUM(AO91:AO99)","v":0},{"$f":"SUM(AP91:AP99)","v":0}]
[]
[{"$f":"IF(OR(H102<0,K102<0,N102<0,U102<0,R102<0,X102<0,AB102<0,AF102<0,AI102<0,AL102<0),1,0)","v":0},null,"BS45",null,"Provisions for liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R102/R$15","v":0},{"$f":"U102/U$15","v":0},{"$f":"X102/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF102/AF$15","v":0},{"$f":"AI102/AI$15","v":0},{"$f":"AL102/AL$15","v":0}]
[null,null,"BS47",null,"Total Net Assets or Liabilities excluding pension asset or liability",null,null,{"$f":"H64+H75-H85-H100","v":0},null,null,{"$f":"K64+K75-K85-K100","v":0},null,null,{"$f":"N64+N75-N85-N100","v":0},null,null,null,{"$f":"R64+R75-R85-R100","v":0},null,null,{"$f":"U64+U75-U85-U100","v":0},null,null,{"$f":"X64+X75-X85-X100","v":0},null,{"$f":"Z64+Z75-Z85-Z100","v":0},{"$f":"AA64+AA75-AA85-AA100","v":0},{"$f":"AB64+AB75-AB85-AB100","v":0},null,null,null,{"$f":"AF64+AF75-AF85-AF100","v":0},null,null,{"$f":"AI64+AI75-AI85-AI100","v":0},null,null,{"$f":"AL64+AL75-AL85-AL100","v":0},null,{"$f":"AN64+AN75-AN85-AN100","v":0},{"$f":"AO64+AO75-AO85-AO100","v":0},{"$f":"AP64+AP75-AP85-AP100","v":0}]
[{"$f":"IF(OR(H104<0,K104<0,N104<0,U104<0,R104<0,X104<0,AB104<0,AF104<0,AI104<0,AL104<0),1,0)","v":0},null,"BS48",null,"Defined benefit pension scheme asset or liability",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R104/R$15","v":0},{"$f":"U104/U$15","v":0},{"$f":"X104/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF104/AF$15","v":0},{"$f":"AI104/AI$15","v":0},{"$f":"AL104/AL$15","v":0}]
[null,null,"BS49",null,"Total net assets or liabilities",null,null,{"$f":"H103+H104","v":0},null,null,{"$f":"K103+K104","v":0},null,null,{"$f":"N103+N104","v":0},null,null,null,{"$f":"R103+R104","v":0},null,null,{"$f":"U103+U104","v":0},null,null,{"$f":"X103+X104","v":0},null,{"$f":"+Z103-Z104","v":0},0,0,null,null,null,{"$f":"AF103+AF104","v":0},null,null,{"$f":"AI103+AI104","v":0},null,null,{"$f":"AL103+AL104","v":0},null,{"$f":"+AN103-AN104","v":0},0,0]
[]
[{"$f":"IF(OR(H107<0,K107<0,N107<0,U107<0,R107<0,X107<0,AB107<0,AF107<0,AI107<0,AL107<0),1,0)","v":0},null,null,null,"The funds of the charity:"]
[0,null,"BS50",null,"Restricted - Endowment funds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R108/R$15","v":0},{"$f":"U108/U$15","v":0},{"$f":"X108/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF108/AF$15","v":0},{"$f":"AI108/AI$15","v":0},{"$f":"AL108/AL$15","v":0}]
[0,null,"BS51",null,"Restricted income funds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS52",null,"Unrestricted funds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS53",null,"Revaluation reserve",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS54",null,"Pension reserve",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R112/R$15","v":0},{"$f":"U112/U$15","v":0},{"$f":"X112/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF112/AF$15","v":0},{"$f":"AI112/AI$15","v":0},{"$f":"AL112/AL$15","v":0}]
[null,null,"BS55",null,"Total unrestricted funds",null,null,{"$f":"H110","v":0},null,null,{"$f":"K110","v":0},null,null,{"$f":"N110","v":0},null,null,null,{"$f":"R110","v":0},null,null,{"$f":"U110","v":0},null,null,{"$f":"X110","v":0},null,{"$f":"Z110","v":0},{"$f":"AA110","v":0},{"$f":"AB110","v":0},null,null,null,{"$f":"AF110","v":0},null,null,{"$f":"AI110","v":0},null,null,{"$f":"AL110","v":0},null,{"$f":"AN110","v":0},{"$f":"AO110","v":0},{"$f":"AP110","v":0}]
[]
[null,null,"BS56",null,"Total charity funds",null,null,{"$f":"SUM(H108:H112)","v":0},null,null,0,null,null,0,null,null,null,{"$f":"SUM(R108:R112)","v":0},null,null,0,null,null,0,null,{"$f":"SUM(Z108:Z112)","v":0},{"$f":"SUM(AA108:AA112)","v":0},0,null,null,null,{"$f":"SUM(AF108:AF112)","v":0},null,null,{"$f":"SUM(AI108:AI112)","v":0},null,null,0,null,{"$f":"SUM(AN108:AN112)","v":0},{"$f":"SUM(AO108:AO112)","v":0},0]
[]
[]
[]
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[]
[null,null,null,null,"CASH FLOW",null,null,{"$f":"H17","v":"31/XX/20XX"},null,null,{"$f":"K17","v":"31/XX/20XX"},null,null,{"$f":"N17","v":"31/XX/20XX"},null,null,null,{"$f":"R17","v":"31/XX/20XX"},null,null,{"$f":"U17","v":"31/XX/20XX"},null,null,{"$f":"X17","v":"31/XX/20XX"},null,{"$f":"Z17","v":"31/XX/20XX"},{"$f":"AA17","v":"31/XX/20XX"},{"$f":"AB17","v":"31/XX/20XX"},null,null,null,{"$f":"AF17","v":"31/XX/20XX"},null,null,{"$f":"AI17","v":"31/XX/20XX"},null,null,{"$f":"AL17","v":"31/XX/20XX"},null,{"$f":"AN17","v":"31/XX/20XX"},{"$f":"AO17","v":"31/XX/20XX"},{"$f":"AP17","v":"31/XX/20XX"}]
[null,null,"CF1","*","Net cash provided by (used in) operating activities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R123/R$14","v":0},{"$f":"U123/U$14","v":0},{"$f":"X123/X$14","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF123/AF$14","v":0},{"$f":"AI123/AI$14","v":0},{"$f":"AL123/AL$14","v":0}]
[]
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[]
[]
["End of Sheet"]

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[null,null,null,null,{"$f":"IF('Bidder Instructions'!$H$28=2,\"FOR BIDDER COMPLETION\",\"DO NOT COMPLETE - NFP SELECTED - COMPLETE 1.2b\")","v":"FOR BIDDER COMPLETION"},"LBY0","LBY-1","LBY-2",null,null,null,null,null,"IPY0","IPY-1","IPY-2",null,null,null,null,null,"UPY0","UPY-1","UPY-2"]
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[null,null,null,null,"P&L / cash flow exchange rate (x/GBP)","Subcontractor % of contract value delivery",null,null,null,1,1,1,null,"Subcontractor % of contract value delivery",null,null,null,1,1,1,null,"Subcontractor % of contract value delivery"]
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[null,null,null,null,"Summary Accounts","Latest period",null,null,null,"Latest period",null,null,null,"Latest period",null,null,null,"Latest period",null,null,null,"Latest period"]
[null,null,"Date",null,"INCOME STATEMENT","31/XX/20XX","31/XX/20XX","31/XX/20XX",null,"31/XX/20XX","31/XX/20XX","31/XX/20XX",null,{"$f":"J17","v":"31/XX/20XX"},"31/XX/20XX","31/XX/20XX",null,"31/XX/20XX","31/XX/20XX","31/XX/20XX",null,{"$f":"R17","v":"31/XX/20XX"},"31/XX/20XX","31/XX/20XX"]
[null,null,null,null,"Months in period",12,12,12,null,12,12,12,null,12,12,12,null,12,12,12,null,12,12,12]
[null,null,null,null,"Consolidated","Y","Y","Y",null,"Y","Y","Y",null,"Y","Y","Y",null,"Y","Y","Y",null,"Y","Y","Y"]
[null,null,null,null,"External Audit Opinion","N/A","N/A","N/A",null,"N/A","N/A","N/A",null,"N/A","N/A","N/A",null,"N/A","N/A","N/A",null,"N/A","N/A","N/A"]
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[{"$f":"IF(OR(F22<0,G22<0,H22<0,N22<0,O22<0,P22<0,V22<0,W22<0,X22<0),1,0)","v":0},null,"IS1","*","Turnover",null,null,null,null,null,null,null,null,{"$f":"J22/J$14","v":0},0,0,null,null,null,null,null,{"$f":"R22/R$14","v":0},0,0]
[{"$f":"IF(OR(F23>0,G23>0,H23>0,N23>0,O23>0,P23>0,V23>0,W23>0,X23>0),1,0)","v":0},null,"IS2",null,"Cost of sales",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS3",null,"Gross profit",{"$f":"F22+F23","v":0},{"$f":"G22+G23","v":0},{"$f":"H22+H23","v":0},null,{"$f":"J22+J23","v":0},{"$f":"K22+K23","v":0},{"$f":"L22+L23","v":0},null,{"$f":"N22+N23","v":0},{"$f":"O22+O23","v":0},{"$f":"P22+P23","v":0},null,{"$f":"R22+R23","v":0},{"$f":"S22+S23","v":0},{"$f":"T22+T23","v":0},null,{"$f":"V22+V23","v":0},{"$f":"W22+W23","v":0},{"$f":"X22+X23","v":0}]
[null,null,"IS4",null,"Other operating income/expense",null,null,null,null,null,null,null,null,{"$f":"J25/J$14","v":0},0,0,null,null,null,null,null,{"$f":"R25/R$14","v":0},0,0]
[null,null,"IS5",null,"Administrative income/expense",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F27<0,G27<0,H27<0,N27<0,O27<0,P27<0,V27<0,W27<0,X27<0),1,0)","v":0},null,"IS6",null,"Grant income (e.g. Government income)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS7",null,"Impairment losses/gains",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F29>0,G29>0,H29>0,N29>0,O29>0,P29>0,V29>0,W29>0,X29>0),1,0)","v":0},null,"IS8",null,"Restructuring costs",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS9","*","Operating profit",{"$f":"F24+F25+F26+F27+F28+F29","v":0},{"$f":"G24+G25+G26+G27+G28+G29","v":0},{"$f":"H24+H25+H26+H27+H28+H29","v":0},null,{"$f":"J24+J25+J26+J27+J28+J29","v":0},{"$f":"K24+K25+K26+K27+K28+K29","v":0},{"$f":"L24+L25+L26+L27+L28+L29","v":0},null,{"$f":"N24+N25+N26+N27+N28+N29","v":0},{"$f":"O24+O25+O26+O27+O28+O29","v":0},{"$f":"P24+P25+P26+P27+P28+P29","v":0},null,{"$f":"R24+R25+R26+R27+R28+R29","v":0},{"$f":"S24+S25+S26+S27+S28+S29","v":0},{"$f":"T24+T25+T26+T27+T28+T29","v":0},null,{"$f":"V24+V25+V26+V27+V28+V29","v":0},{"$f":"W24+W25+W26+W27+W28+W29","v":0},{"$f":"X24+X25+X26+X27+X28+X29","v":0}]
[null,null,"IS10"]
[null,null,"IS11","*","Exceptional and non-underlying items",null,null,null,null,null,null,null,null,{"$f":"J32/J$14","v":0},0,0,null,null,null,null,null,{"$f":"R32/R$14","v":0},0,0]
[{"$f":"IF(OR(F33<0,G33<0,H33<0,N33<0,O33<0,P33<0,V33<0,W33<0,X33<0),1,0)","v":0},null,"IS12","*","Interest received",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F34>0,G34>0,H34>0,N34>0,O34>0,P34>0,V34>0,W34>0,X34>0),1,0)","v":0},null,"IS13","*","Interest paid",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS14",null,"Other income/expense",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS15","*","Share of results of associates and joint ventures",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F37<0,G37<0,H37<0,N37<0,O37<0,P37<0,V37<0,W37<0,X37<0),1,0)","v":0},null,"IS16",null,"Dividend income",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS17",null,"Gains and losses on reclassification of financial assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS18",null,"Profit before tax",{"$f":"F30+F32+F33+F34+F35+F36+F37+F38","v":0},{"$f":"G30+G32+G33+G34+G35+G36+G37+G38","v":0},{"$f":"H30+H32+H33+H34+H35+H36+H37+H38","v":0},null,{"$f":"J30+J32+J33+J34+J35+J36+J37+J38","v":0},{"$f":"K30+K32+K33+K34+K35+K36+K37+K38","v":0},{"$f":"L30+L32+L33+L34+L35+L36+L37+L38","v":0},null,{"$f":"N30+N32+N33+N34+N35+N36+N37+N38","v":0},{"$f":"O30+O32+O33+O34+O35+O36+O37+O38","v":0},{"$f":"P30+P32+P33+P34+P35+P36+P37+P38","v":0},null,{"$f":"R30+R32+R33+R34+R35+R36+R37+R38","v":0},{"$f":"S30+S32+S33+S34+S35+S36+S37+S38","v":0},{"$f":"T30+T32+T33+T34+T35+T36+T37+T38","v":0},null,{"$f":"V30+V32+V33+V34+V35+V36+V37+V38","v":0},{"$f":"W30+W32+W33+W34+W35+W36+W37+W38","v":0},{"$f":"X30+X32+X33+X34+X35+X36+X37+X38","v":0}]
[null,null,"IS19"]
[null,null,"IS20",null,"Income tax",null,null,null,null,null,null,null,null,{"$f":"J41/J$14","v":0},0,0,null,null,null,null,null,{"$f":"R41/R$14","v":0},0,0]
[null,null,"IS21",null,"Discontinued operations (Profit/loss)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS22",null,"Profit after tax",{"$f":"F39+F41+F42","v":0},{"$f":"G39+G41+G42","v":0},{"$f":"H39+H41+H42","v":0},null,{"$f":"J39+J41+J42","v":0},{"$f":"K39+K41+K42","v":0},{"$f":"L39+L41+L42","v":0},null,{"$f":"N39+N41+N42","v":0},{"$f":"O39+O41+O42","v":0},{"$f":"P39+P41+P42","v":0},null,{"$f":"R39+R41+R42","v":0},{"$f":"S39+S41+S42","v":0},{"$f":"T39+T41+T42","v":0},null,{"$f":"V39+V41+V42","v":0},{"$f":"W39+W41+W42","v":0},{"$f":"X39+X41+X42","v":0}]
[null,null,"IS23",null,"Other",null,null,null,null,null,null,null,null,{"$f":"J44/J$14","v":0},0,0,null,null,null,null,null,{"$f":"R44/R$14","v":0},0,0]
[{"$f":"IF(OR(F45>0,G45>0,H45>0,N45>0,O45>0,P45>0,V45>0,W45>0,X45>0),1,0)","v":0},null,"IS24",null,"Dividends",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"IS25",null,"Retained profit",{"$f":"F43+F44+F45","v":0},{"$f":"G43+G44+G45","v":0},{"$f":"H43+H44+H45","v":0},null,{"$f":"J43+J44+J45","v":0},{"$f":"K43+K44+K45","v":0},{"$f":"L43+L44+L45","v":0},null,{"$f":"N43+N44+N45","v":0},{"$f":"O43+O44+O45","v":0},{"$f":"P43+P44+P45","v":0},null,{"$f":"R43+R44+R45","v":0},{"$f":"S43+S44+S45","v":0},{"$f":"T43+T44+T45","v":0},null,{"$f":"V43+V44+V45","v":0},{"$f":"W43+W44+W45","v":0},{"$f":"X43+X44+X45","v":0}]
[null,null,"IS26"]
[{"$f":"IF(OR(F48>0,G48>0,H48>0,N48>0,O48>0,P48>0,V48>0,W48>0,X48>0),1,0)","v":0},null,"IS27","*","Depreciation and Amortisation (£'000s)",null,null,null,null,null,null,null,null,{"$f":"J48/J$14","v":0},0,0,null,null,null,null,null,{"$f":"R48/R$14","v":0},0,0]
[]
[null,null,null,null,"BALANCE SHEET",{"$f":"F17","v":"31/XX/20XX"},{"$f":"G17","v":"31/XX/20XX"},{"$f":"H17","v":"31/XX/20XX"},null,{"$f":"J17","v":"31/XX/20XX"},{"$f":"K17","v":"31/XX/20XX"},{"$f":"L17","v":"31/XX/20XX"},null,{"$f":"N17","v":"31/XX/20XX"},{"$f":"O17","v":"31/XX/20XX"},{"$f":"P17","v":"31/XX/20XX"},null,{"$f":"R17","v":"31/XX/20XX"},{"$f":"S17","v":"31/XX/20XX"},{"$f":"T17","v":"31/XX/20XX"},null,{"$f":"V17","v":"31/XX/20XX"},{"$f":"W17","v":"31/XX/20XX"},{"$f":"X17","v":"31/XX/20XX"}]
[null,null,"BS1",null,"Goodwill ",null,null,null,null,null,null,null,null,{"$f":"J51/J$15","v":0},0,0,null,null,null,null,null,{"$f":"R51/R$15","v":0},0,0]
[{"$f":"IF(OR(F52<0,G52<0,H52<0,N52<0,O52<0,P52<0,V52<0,W52<0,X52<0),1,0)","v":0},null,"BS2","*","Other intangible fixed assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F53<0,G53<0,H53<0,N53<0,O53<0,P53<0,V53<0,W53<0,X53<0),1,0)","v":0},null,"BS3","*","Tangible fixed assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F54<0,G54<0,H54<0,N54<0,O54<0,P54<0,V54<0,W54<0,X54<0),1,0)","v":0},null,"BS4","*","Other fixed assets (Fixed asset investments, investment properties etc.)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(F55<0,G55<0,H55<0,N55<0,O55<0,P55<0,V55<0,W55<0,X55<0),1,0)","v":0},null,"BS5","*","Right of use assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS6",null,"Fixed assets",{"$f":"SUM(F51:F55)","v":0},{"$f":"SUM(G51:G55)","v":0},{"$f":"SUM(H51:H55)","v":0},null,{"$f":"SUM(J51:J55)","v":0},{"$f":"SUM(K51:K55)","v":0},{"$f":"SUM(L51:L55)","v":0},null,{"$f":"SUM(N51:N55)","v":0},{"$f":"SUM(O51:O55)","v":0},{"$f":"SUM(P51:P55)","v":0},null,{"$f":"SUM(R51:R55)","v":0},{"$f":"SUM(S51:S55)","v":0},{"$f":"SUM(T51:T55)","v":0},null,{"$f":"SUM(V51:V55)","v":0},{"$f":"SUM(W51:W55)","v":0},{"$f":"SUM(X51:X55)","v":0}]
[null,null,"BS7"]
[{"$f":"IF(OR(F58<0,G58<0,H58<0,N58<0,O58<0,P58<0,V58<0,W58<0,X58<0),1,0)","v":0},null,"BS8",null,"Investments in associates or joint ventures",null,null,null,null,null,null,null,null,{"$f":"J58/J$15","v":0},{"$f":"K58/K$15","v":0},{"$f":"L58/L$15","v":0},null,null,null,null,null,{"$f":"R58/R$15","v":0},{"$f":"S58/S$15","v":0},{"$f":"T58/T$15","v":0}]
[0,null,"BS9",null,"Non-current trade receivables",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS10",null,"Finance lease receivables",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS11","*","Amounts owed by group undertakings ",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS12","*","Amounts owed by joint ventures and associates",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS13","*","Derivative financial instruments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS14",null,"Other non-current assets (Deferred tax, etc.)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS15","*","Employee benefit assets (Pension etc.)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS16",null,"Contract fulfilment assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS17",null,"Contract costs",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS18",null,"Other non-current assets",{"$f":"SUM(F58:F67)","v":0},{"$f":"SUM(G58:G67)","v":0},{"$f":"SUM(H58:H67)","v":0},null,{"$f":"SUM(J58:J67)","v":0},{"$f":"SUM(K58:K67)","v":0},{"$f":"SUM(L58:L67)","v":0},null,{"$f":"SUM(N58:N67)","v":0},{"$f":"SUM(O58:O67)","v":0},{"$f":"SUM(P58:P67)","v":0},null,{"$f":"SUM(R58:R67)","v":0},{"$f":"SUM(S58:S67)","v":0},{"$f":"SUM(T58:T67)","v":0},null,{"$f":"SUM(V58:V67)","v":0},{"$f":"SUM(W58:W67)","v":0},{"$f":"SUM(X58:X67)","v":0}]
[null,null,"BS19"]
[{"$f":"IF(OR(F70<0,G70<0,H70<0,N70<0,O70<0,P70<0,V70<0,W70<0,X70<0),1,0)","v":0},null,"BS20","*","Stock & W.I.P.",null,null,null,null,null,null,null,null,{"$f":"J70/J$15","v":0},{"$f":"K70/K$15","v":0},{"$f":"L70/L$15","v":0},null,null,null,null,null,{"$f":"R70/R$15","v":0},{"$f":"S70/S$15","v":0},{"$f":"T70/T$15","v":0}]
[0,null,"BS21",null,"Right to returned goods asset",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS22",null,"Contract assets",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS23",null,"Contract costs",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS24",null,"Finance lease receivables",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS25",null,"Trade and other receivables",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS26","*","Amounts owed by group undertakings",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS27","*","Amounts owed by joint ventures and associates",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS28",null,"Corporation tax",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS29",null,"Prepayments and accrued income",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS30","*","Investments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS31",null,"Other current assets (Deferred tax, etc.)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS32","*","Derivative financial instruments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS33","*","Other current financial assets (i.e. MMFs, secured loan notes)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS34","*","Cash and cash equivalents (Incl marketable securities)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS35",null,"Assets classified as held for sale",null,null,null,null,null,null,null,null,{"$f":"J85/J$15","v":0},{"$f":"K85/K$15","v":0},{"$f":"L85/L$15","v":0},null,null,null,null,null,0,0,0]
[null,null,"BS36","*","Current assets",{"$f":"SUM(F70:F85)","v":0},{"$f":"SUM(G70:G85)","v":0},{"$f":"SUM(H70:H85)","v":0},null,{"$f":"SUM(J70:J85)","v":0},{"$f":"SUM(K70:K85)","v":0},{"$f":"SUM(L70:L85)","v":0},null,{"$f":"SUM(N70:N85)","v":0},{"$f":"SUM(O70:O85)","v":0},{"$f":"SUM(P70:P85)","v":0},null,{"$f":"SUM(R70:R85)","v":0},{"$f":"SUM(S70:S85)","v":0},{"$f":"SUM(T70:T85)","v":0},null,{"$f":"SUM(V70:V85)","v":0},{"$f":"SUM(W70:W85)","v":0},{"$f":"SUM(X70:X85)","v":0}]
[null,null,"BS37"]
[0,null,"BS38",null,"Trade and other payables",null,null,null,null,null,null,null,null,{"$f":"J88/J$15","v":0},{"$f":"K88/K$15","v":0},{"$f":"L88/L$15","v":0},null,null,null,null,null,{"$f":"R88/R$15","v":0},{"$f":"S88/S$15","v":0},{"$f":"T88/T$15","v":0}]
[0,null,"BS39","*","Loans and overdrafts",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS40",null,"Current tax liabilities and social security costs",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS41","*","Deferred consideration",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS42","*","Lease liabilities",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS43",null,"Accruals",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS44",null,"Contract liabilities and deferred income",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS45",null,"Deferred income related to government grants",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS46","*","Amounts owed to group undertakings",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS47","*","Amounts owed to joint ventures and associates",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS48","*","Derivative financial instruments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS49",null,"Share-based payments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS50",null,"Other current liabilities",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS51",null,"Provisions",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS52",null,"Refund liability",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS53",null,"Liabilities directly associated with assets classified as held for sale",null,null,null,null,null,null,null,null,{"$f":"J103/J$15","v":0},{"$f":"K103/K$15","v":0},{"$f":"L103/L$15","v":0},null,null,null,null,null,0,0,0]
[null,null,"BS54",null,"Current liabilities",{"$f":"SUM(F88:F103)","v":0},{"$f":"SUM(G88:G103)","v":0},{"$f":"SUM(H88:H103)","v":0},null,{"$f":"SUM(J88:J103)","v":0},{"$f":"SUM(K88:K103)","v":0},{"$f":"SUM(L88:L103)","v":0},null,{"$f":"SUM(N88:N103)","v":0},{"$f":"SUM(O88:O103)","v":0},{"$f":"SUM(P88:P103)","v":0},null,{"$f":"SUM(R88:R103)","v":0},{"$f":"SUM(S88:S103)","v":0},{"$f":"SUM(T88:T103)","v":0},null,{"$f":"SUM(V88:V103)","v":0},{"$f":"SUM(W88:W103)","v":0},{"$f":"SUM(X88:X103)","v":0}]
[null,null,"BS55"]
[null,null,"BS56",null,"Working capital",{"$f":"F86-F104","v":0},{"$f":"G86-G104","v":0},{"$f":"H86-H104","v":0},null,{"$f":"J86-J104","v":0},{"$f":"K86-K104","v":0},{"$f":"L86-L104","v":0},null,{"$f":"N86-N104","v":0},{"$f":"O86-O104","v":0},{"$f":"P86-P104","v":0},null,{"$f":"R86-R104","v":0},{"$f":"S86-S104","v":0},{"$f":"T86-T104","v":0},null,{"$f":"V86-V104","v":0},{"$f":"W86-W104","v":0},{"$f":"X86-X104","v":0}]
[null,null,"BS57"]
[null,null,"BS58",null,"Assets less current liabilities",{"$f":"(F56+F86+F68)-F104","v":0},{"$f":"(G56+G86+G68)-G104","v":0},{"$f":"(H56+H86+H68)-H104","v":0},null,{"$f":"(J56+J86+J68)-J104","v":0},{"$f":"(K56+K86+K68)-K104","v":0},{"$f":"(L56+L86+L68)-L104","v":0},null,{"$f":"(N56+N86+N68)-N104","v":0},{"$f":"(O56+O86+O68)-O104","v":0},{"$f":"(P56+P86+P68)-P104","v":0},null,{"$f":"(R56+R86+R68)-R104","v":0},{"$f":"(S56+S86+S68)-S104","v":0},{"$f":"(T56+T86+T68)-T104","v":0},null,{"$f":"(V56+V86+V68)-V104","v":0},{"$f":"(W56+W86+W68)-W104","v":0},{"$f":"(X56+X86+X68)-X104","v":0}]
[null,null,"BS59"]
[{"$f":"IF(OR(F110<0,G110<0,H110<0,N110<0,O110<0,P110<0,V110<0,W110<0,X110<0),1,0)","v":0},null,"BS60","*","Lease liabilities",null,null,null,null,null,null,null,null,{"$f":"J110/J$15","v":0},{"$f":"K110/K$15","v":0},{"$f":"L110/L$15","v":0},null,null,null,null,null,{"$f":"R110/R$15","v":0},{"$f":"S110/S$15","v":0},{"$f":"T110/T$15","v":0}]
[0,null,"BS61","*","Loans and borrowings",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS62","*","Amounts owed to group undertakings",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS63","*","Amounts owed to joint ventures and associates",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS64","*","Employee benefit liabilities (Pension etc.)",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS65",null,"Deferred tax liabilities",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS66",null,"Provisions",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS67",null,"Other creditors",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS68","*","Deferred consideration",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS69",null,"Deferred income related to government grants",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS70",null,"Contract liabilities and deferred income ",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS71","*","Derivative financial instruments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS72",null,"Share-based payments",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[0,null,"BS73",null,"Other non-current liabilities",null,null,null,null,null,null,null,null,{"$f":"J123/J$15","v":0},{"$f":"K123/K$15","v":0},{"$f":"L123/L$15","v":0},null,null,null,null,null,0,0,0]
[null,null,"BS74","*","Non-current liabilities",{"$f":"SUM(F110:F123)","v":0},{"$f":"SUM(G110:G123)","v":0},{"$f":"SUM(H110:H123)","v":0},null,{"$f":"SUM(J110:J123)","v":0},{"$f":"SUM(K110:K123)","v":0},{"$f":"SUM(L110:L123)","v":0},null,{"$f":"SUM(N110:N123)","v":0},{"$f":"SUM(O110:O123)","v":0},{"$f":"SUM(P110:P123)","v":0},null,{"$f":"SUM(R110:R123)","v":0},{"$f":"SUM(S110:S123)","v":0},{"$f":"SUM(T110:T123)","v":0},null,{"$f":"SUM(V110:V123)","v":0},{"$f":"SUM(W110:W123)","v":0},{"$f":"SUM(X110:X123)","v":0}]
[null,null,"BS75"]
[null,null,"BS76",null,"Non-controlling interest (e.g. Minority interest)",null,null,null,null,null,null,null,null,{"$f":"J126/J$15","v":0},{"$f":"K126/K$15","v":0},{"$f":"L126/L$15","v":0},null,null,null,null,null,{"$f":"R126/R$15","v":0},0,0]
[null,null,"BS77",null,"Share capital & share premium account & other reserves",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS78",null,"Retained earnings",null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,0,0,0]
[null,null,"BS79",null,"Net worth",{"$f":"SUM(F126:F128)","v":0},{"$f":"SUM(G126:G128)","v":0},{"$f":"SUM(H126:H128)","v":0},null,{"$f":"SUM(J126:J128)","v":0},{"$f":"SUM(K126:K128)","v":0},{"$f":"SUM(L126:L128)","v":0},null,{"$f":"SUM(N126:N128)","v":0},{"$f":"SUM(O126:O128)","v":0},{"$f":"SUM(P126:P128)","v":0},null,{"$f":"SUM(R126:R128)","v":0},{"$f":"SUM(S126:S128)","v":0},{"$f":"SUM(T126:T128)","v":0},null,{"$f":"SUM(V126:V128)","v":0},{"$f":"SUM(W126:W128)","v":0},{"$f":"SUM(X126:X128)","v":0}]
[]
[null,null,null,null,"Capital employed",{"$f":"F124+F129","v":0},{"$f":"G124+G129","v":0},{"$f":"H124+H129","v":0},null,{"$f":"J124+J129","v":0},{"$f":"K124+K129","v":0},{"$f":"L124+L129","v":0},null,{"$f":"N124+N129","v":0},{"$f":"O124+O129","v":0},{"$f":"P124+P129","v":0},null,{"$f":"R124+R129","v":0},{"$f":"S124+S129","v":0},{"$f":"T124+T129","v":0},null,{"$f":"V124+V129","v":0},{"$f":"W124+W129","v":0},{"$f":"X124+X129","v":0}]
[]
[null,null,"CL1",null,"Contingent liabilities in support of group undertakings",null,null,null,null,null,null,null,null,{"$f":"J133/J$15","v":0},0,0,null,null,null,null,null,{"$f":"R133/R$15","v":0},0,0]
[null,null,"CL2",null,"Uncapped liabilities",null,null,null,null,null,null,null,null,{"$f":"J134","v":0},{"$f":"K134","v":0},{"$f":"L134","v":0},null,null,null,null,null,{"$f":"R134","v":0},{"$f":"S134","v":0},{"$f":"T134","v":0}]
[null,null,null,null,""]
[]
[null,{"$f":"1-(F137*G137*H137*N137*O137*P137*V137*W137*X137)","v":0},null,null,"Balance sheet balances?",{"$f":"ABS(  (F56+F68+F86)-(F104+F124+F129)  ) < eTol","v":true},{"$f":"ABS(  (G56+G68+G86)-(G104+G124+G129)  ) < eTol","v":true},{"$f":"ABS(  (H56+H68+H86)-(H104+H124+H129)  ) < eTol","v":true},null,{"$f":"ABS(  (J56+J68+J86)-(J104+J124+J129)  ) < eTol","v":true},{"$f":"ABS(  (K56+K68+K86)-(K104+K124+K129)  ) < eTol","v":true},{"$f":"ABS(  (L56+L68+L86)-(L104+L124+L129)  ) < eTol","v":true},null,{"$f":"ABS(  (N56+N68+N86)-(N104+N124+N129)  ) < eTol","v":true},{"$f":"ABS(  (O56+O68+O86)-(O104+O124+O129)  ) < eTol","v":true},{"$f":"ABS(  (P56+P68+P86)-(P104+P124+P129)  ) < eTol","v":true},null,{"$f":"ABS(  (R56+R68+R86)-(R104+R124+R129)  ) < eTol","v":true},{"$f":"ABS(  (S56+S68+S86)-(S104+S124+S129)  ) < eTol","v":true},{"$f":"ABS(  (T56+T68+T86)-(T104+T124+T129)  ) < eTol","v":true},null,{"$f":"ABS(  (V56+V68+V86)-(V104+V124+V129)  ) < eTol","v":true},{"$f":"ABS(  (W56+W68+W86)-(W104+W124+W129)  ) < eTol","v":true},{"$f":"ABS(  (X56+X68+X86)-(X104+X124+X129)  ) < eTol","v":true}]
[null,null,null,null,"Assets - (Liabilities + Equity)",{"$f":"(F56+F68+F86)-(F104+F124+F129)","v":0},{"$f":"(G56+G68+G86)-(G104+G124+G129)","v":0},0,null,{"$f":"(J56+J68+J86)-(J104+J124+J129)","v":0},{"$f":"(K56+K68+K86)-(K104+K124+K129)","v":0},0,null,{"$f":"(N56+N68+N86)-(N104+N124+N129)","v":0},{"$f":"(O56+O68+O86)-(O104+O124+O129)","v":0},0,null,{"$f":"(R56+R68+R86)-(R104+R124+R129)","v":0},{"$f":"(S56+S68+S86)-(S104+S124+S129)","v":0},0,null,{"$f":"(V56+V68+V86)-(V104+V124+V129)","v":0},{"$f":"(W56+W68+W86)-(W104+W124+W129)","v":0},0]
[]
[null,null,null,null,"CASH FLOW",{"$f":"F17","v":"31/XX/20XX"},{"$f":"G17","v":"31/XX/20XX"},{"$f":"H17","v":"31/XX/20XX"},null,{"$f":"J17","v":"31/XX/20XX"},{"$f":"K17","v":"31/XX/20XX"},{"$f":"L17","v":"31/XX/20XX"},null,{"$f":"N17","v":"31/XX/20XX"},{"$f":"O17","v":"31/XX/20XX"},{"$f":"P17","v":"31/XX/20XX"},null,{"$f":"R17","v":"31/XX/20XX"},{"$f":"S17","v":"31/XX/20XX"},{"$f":"T17","v":"31/XX/20XX"},null,{"$f":"V17","v":"31/XX/20XX"},{"$f":"W17","v":"31/XX/20XX"},{"$f":"X17","v":"31/XX/20XX"}]
[null,null,"CF1","*","Net cash flow from operating activities (After working capital and tax)",null,null,null,null,null,null,null,null,{"$f":"J141/J$14","v":0},{"$f":"K141/K$14","v":0},{"$f":"L141/L$14","v":0},null,null,null,null,null,{"$f":"R141/R$14","v":0},0,0]
[null,null,"CF2","*","Capital expenditure (Tangible and intangible)",null,null,null,null,null,null,null,null,{"$f":"J142/J$14","v":0},{"$f":"K142/K$14","v":0},{"$f":"L142/L$14","v":0},null,null,null,null,null,0,0,0]
[null,null,"CF3","*","Free cash flow",{"$f":"SUM(F141:F142)","v":0},{"$f":"SUM(G141:G142)","v":0},{"$f":"SUM(H141:H142)","v":0},null,{"$f":"SUM(J141:J142)","v":0},{"$f":"SUM(K141:K142)","v":0},{"$f":"SUM(L141:L142)","v":0},null,{"$f":"SUM(N141:N142)","v":0},{"$f":"SUM(O141:O142)","v":0},{"$f":"SUM(P141:P142)","v":0},null,{"$f":"SUM(R141:R142)","v":0},{"$f":"SUM(S141:S142)","v":0},{"$f":"SUM(T141:T142)","v":0},null,{"$f":"SUM(V141:V142)","v":0},{"$f":"SUM(W141:W142)","v":0},{"$f":"SUM(X141:X142)","v":0}]
[]
[null,null,null,null,"Average month end net debt",null,null,null,null,null,null,null,null,{"$f":"J145/J$15","v":0},{"$f":"K145/K$15","v":0},{"$f":"L145/L$15","v":0},null,null,null,null,null,{"$f":"R145/R$15","v":0},{"$f":"S145/S$15","v":0},{"$f":"T145/T$15","v":0}]
[]
[null,null,"BS80","*","Net debt",{"$f":"F112+F111+F118+F110 +F113 +F121+ F96+F91+F92+F89+F97+F98 - F84-F83-F80-F82","v":0},{"$f":"G112+G111+G118+G110 +G113 +G121+ G96+G91+G92+G89+G97+G98 - G84-G83-G80-G82","v":0},0,null,{"$f":"J112+J111+J118+J110 +J113 +J121+ J96+J91+J92+J89+J97+J98 - J84-J83-J80-J82","v":0},{"$f":"K112+K111+K118+K110 +K113 +K121+ K96+K91+K92+K89+K97+K98 - K84-K83-K80-K82","v":0},0,null,{"$f":"N112+N111+N118+N110 +N113 +N121+ N96+N91+N92+N89+N97+N98 - N84-N83-N80-N82","v":0},{"$f":"O112+O111+O118+O110 +O113 +O121+ O96+O91+O92+O89+O97+O98 - O84-O83-O80-O82","v":0},0,null,{"$f":"R112+R111+R118+R110 +R113 +R121+  R96+R91+R92+R89+R97+R98 - R84-R83-R80-R82","v":0},{"$f":"S112+S111+S118+S110 +S113 +S121+  S96+S91+S92+S89+S97+S98 - S84-S83-S80-S82","v":0},{"$f":"T112+T111+T118+T110 +T113 +T121+  T96+T91+T92+T89+T97+T98 - T84-T83-T80-T82","v":0},null,{"$f":"V112+V111+V118+V110 +V113 +V121+  V96+V91+V92+V89+V97+V98 - V84-V83-V80-V82","v":0},{"$f":"W112+W111+W118+W110 +W113 +W121+  W96+W91+W92+W89+W97+W98 - W84-W83-W80-W82","v":0},{"$f":"X112+X111+X118+X110 +X113 +X121+  X96+X91+X92+X89+X97+X98 - X84-X83-X80-X82","v":0}]
[null,null,"CV1","*","Annual contract value (£000s)",{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*F15","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*G15","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*H15","v":0},null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*N15","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*O15","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*P15","v":0},null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*N15","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*O15","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*P15","v":0},null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*V15","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*W15","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*X15","v":0},null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*V15","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*W15","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)*X15","v":0}]
[]
[]
["End of Sheet"]

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[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A128)","v":0},{"$f":"SUM(B9:B128)","v":0}]
[null,null,null,null,{"$f":"IF('Bidder Instructions'!$H$28=1,\"FOR BIDDER COMPLETION\",\"DO NOT COMPLETE - Private/Public Co./LLP SELECTED - COMPLETE 1.2a\")","v":"DO NOT COMPLETE - Private/Public Co./LLP SELECTED - COMPLETE 1.2a"},null,null,"LBY0",null,null,"LBY-1",null,null,"LBY-2",null,null,null,null,null,null,null,null,null,null,null,"IPY0","IPY-1","IPY-2",null,null,null,"UPY0",null,null,"UPY-1",null,null,"UPY-2"]
[null,null,null,null,"Not-for-profit/Voluntary organisation Subcontractor/Guarantor"]
[null,null,null,null,null,"Entity #1",null,null,null,null,null,null,null,null,null,"Entity #2",null,null,null,null,null,null,null,null,null,"Entity #2 (GBP)",null,null,null,"Entity #3",null,null,null,null,null,null,null,null,null,"Entity #3 (GBP)"]
[null,null,null,null,null,"Subcontractor/Guarantor/Entity #1",null,null,null,null,null,null,null,null,null,"Subcontractor/Guarantor/Entity #2",null,null,null,null,null,null,null,null,null,{"$f":"P12","v":"Subcontractor/Guarantor/Entity #2"},null,null,null,"Subcontractor/Guarantor/Entity #3",null,null,null,null,null,null,null,null,null,{"$f":"AD12","v":"Subcontractor/Guarantor/Entity #3"}]
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[null,null,null,null,"P&L / cash flow exchange rate (x/GBP)","Subcontractor % of contract value delivery",null,null,null,null,null,null,null,null,null,null,null,1,null,null,1,null,null,1,null,"Subcontractor % of contract value delivery",null,null,null,null,null,1,null,null,1,null,null,1,null,"Subcontractor % of contract value delivery"]
[null,null,"Share",null,"Balance sheet exchange rate (x/GBP)",null,null,1,null,null,1,null,null,1,null,null,null,1,null,null,1,null,null,1,null,1,1,1,null,null,null,1,null,null,1,null,null,1,null,1,1,1]
[null,null,null,null,"Summary Accounts","Unrestricted","Restricted","Latest period\nTotal Funds","Unrestricted","Restricted","Total Funds","Unrestricted","Restricted","Total Funds",null,"Unrestricted","Restricted","Latest period\nTotal Funds","Unrestricted","Restricted","Total Funds","Unrestricted","Restricted","Total Funds",null,"Latest period\nTotal Funds","Total Funds","Total Funds",null,"Unrestricted","Restricted","Latest period\nTotal Funds","Unrestricted","Restricted","Total Funds","Unrestricted","Restricted","Total Funds",null,"Latest period\nTotal Funds","Total Funds","Total Funds"]
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[null,null,null,null,"Months in period",{"$f":"H18","v":12},{"$f":"H18","v":12},12,{"$f":"K18","v":12},{"$f":"K18","v":12},12,{"$f":"N18","v":12},{"$f":"N18","v":12},12,null,{"$f":"R18","v":12},{"$f":"R18","v":12},12,{"$f":"U18","v":12},{"$f":"U18","v":12},12,{"$f":"X18","v":12},{"$f":"X18","v":12},12,null,{"$f":"R18","v":12},{"$f":"U18","v":12},{"$f":"X18","v":12},null,{"$f":"AF18","v":12},{"$f":"AF18","v":12},12,{"$f":"AI18","v":12},{"$f":"AI18","v":12},12,{"$f":"AL18","v":12},{"$f":"AL18","v":12},12,null,{"$f":"AF18","v":12},{"$f":"AI18","v":12},{"$f":"AL18","v":12}]
[null,null,null,null,"Consolidated",{"$f":"H19","v":"N"},{"$f":"H19","v":"N"},"N",{"$f":"K19","v":"N"},{"$f":"K19","v":"N"},"N",{"$f":"N19","v":"N"},{"$f":"N19","v":"N"},"N",null,{"$f":"R19","v":"N"},{"$f":"R19","v":"N"},"N",{"$f":"U19","v":"N"},{"$f":"U19","v":"N"},"N",{"$f":"X19","v":"N"},{"$f":"X19","v":"N"},"N",null,{"$f":"R19","v":"N"},{"$f":"U19","v":"N"},{"$f":"X19","v":"N"},null,{"$f":"AF19","v":"N"},{"$f":"AF19","v":"N"},"N",{"$f":"AI19","v":"N"},{"$f":"AI19","v":"N"},"N",{"$f":"AL19","v":"N"},{"$f":"AL19","v":"N"},"N",null,{"$f":"AF19","v":"N"},{"$f":"AI19","v":"N"},{"$f":"AL19","v":"N"}]
[null,null,null,null,"External Audit Opinion",{"$f":"H20","v":"N/A"},{"$f":"H20","v":"N/A"},"N/A",{"$f":"K20","v":"N/A"},{"$f":"K20","v":"N/A"},"N/A",{"$f":"N20","v":"N/A"},{"$f":"N20","v":"N/A"},"N/A",null,{"$f":"R20","v":"N/A"},{"$f":"R20","v":"N/A"},"N/A",{"$f":"U20","v":"N/A"},{"$f":"U20","v":"N/A"},"N/A",{"$f":"X20","v":"N/A"},{"$f":"X20","v":"N/A"},"N/A",null,{"$f":"R20","v":"N/A"},{"$f":"U20","v":"N/A"},{"$f":"X20","v":"N/A"},null,{"$f":"AF20","v":"N/A"},{"$f":"AF20","v":"N/A"},"N/A",{"$f":"AI20","v":"N/A"},{"$f":"AI20","v":"N/A"},"N/A",{"$f":"AL20","v":"N/A"},{"$f":"AL20","v":"N/A"},"N/A",null,{"$f":"AF20","v":"N/A"},{"$f":"AI20","v":"N/A"},{"$f":"AL20","v":"N/A"}]
[null,null,null,null,"Annual/Interim",{"$f":"H21","v":"Annual"},{"$f":"H21","v":"Annual"},"Annual",{"$f":"K21","v":"Annual"},{"$f":"K21","v":"Annual"},"Annual",{"$f":"N21","v":"Annual"},{"$f":"N21","v":"Annual"},"Annual",null,{"$f":"R21","v":"Annual"},{"$f":"R21","v":"Annual"},"Annual",{"$f":"U21","v":"Annual"},{"$f":"U21","v":"Annual"},"Annual",{"$f":"X21","v":"Annual"},{"$f":"X21","v":"Annual"},"Annual",null,{"$f":"R21","v":"Annual"},{"$f":"U21","v":"Annual"},{"$f":"X21","v":"Annual"},null,{"$f":"AF21","v":"Annual"},{"$f":"AF21","v":"Annual"},"Annual",{"$f":"AI21","v":"Annual"},{"$f":"AI21","v":"Annual"},"Annual",{"$f":"AL21","v":"Annual"},{"$f":"AL21","v":"Annual"},"Annual",null,{"$f":"AF21","v":"Annual"},{"$f":"AI21","v":"Annual"},{"$f":"AL21","v":"Annual"}]
[null,null,null,null,"Income and endowments from:"]
[{"$f":"IF(OR(H23<0,K23<0,N23<0,R23<0,U23<0,X23<0,AF23<0,AI23<0,AL23<0),1,0)","v":0},null,"IS1",null,"Donations and legacies",null,null,{"$f":"SUM(F23:G23)","v":0},null,null,{"$f":"SUM(I23:J23)","v":0},null,null,{"$f":"SUM(L23:M23)","v":0},null,null,null,{"$f":"SUM(P23:Q23)","v":0},null,null,{"$f":"SUM(S23:T23)","v":0},null,null,{"$f":"SUM(V23:W23)","v":0},null,{"$f":"R23/R$14","v":0},{"$f":"U23/U$14","v":0},{"$f":"X23/X$14","v":0},null,null,null,{"$f":"SUM(AD23:AE23)","v":0},null,null,{"$f":"SUM(AG23:AH23)","v":0},null,null,{"$f":"SUM(AJ23:AK23)","v":0},null,{"$f":"AF23/AF$14","v":0},{"$f":"AI23/AI$14","v":0},{"$f":"AL23/AL$14","v":0}]
[{"$f":"IF(OR(H24<0,K24<0,N24<0,R24<0,U24<0,X24<0,AF24<0,AI24<0,AL24<0),1,0)","v":0},null,"IS2",null,"Charitable Activities",null,null,{"$f":"SUM(F24:G24)","v":0},null,null,{"$f":"SUM(I24:J24)","v":0},null,null,{"$f":"SUM(L24:M24)","v":0},null,null,null,0,null,null,0,null,null,0,null,0,0,0,null,null,null,{"$f":"SUM(AD24:AE24)","v":0},null,null,{"$f":"SUM(AG24:AH24)","v":0},null,null,{"$f":"SUM(AJ24:AK24)","v":0},null,0,0,0]
[0,null,"IS3",null,"Other trading activities",null,null,0,null,null,0,null,null,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0]
[0,null,"IS4","*","Investments",null,null,0,null,null,0,null,null,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0]
[0,null,"IS5",null,"Other",null,null,0,null,null,0,null,null,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0,null,null,null,0,null,null,0,null,null,0,null,0,0,0]
[null,null,"IS6","*","Total income and endowments",{"$f":"SUM(F$23:F$27)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(P$23:P$27)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z$23:Z$27)","v":0},{"$f":"SUM(AA$23:AA$27)","v":0},{"$f":"SUM(AB$23:AB$27)","v":0},null,{"$f":"SUM(AD$23:AD$27)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(AN$23:AN$27)","v":0},{"$f":"SUM(AO$23:AO$27)","v":0},{"$f":"SUM(AP$23:AP$27)","v":0}]
[null,null,"IS7",null,"Expenditure on:"]
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[{"$f":"IF(OR(H31>0,K31>0,N31>0,R31>0,U31>0,X31>0,AF31>0,AI31>0,AL31>0),1,0)","v":0},null,"IS9",null,"Charitable Activities",null,null,0,null,null,0,null,null,0,null,null,null,{"$f":"SUM(P31:Q31)","v":0},null,null,{"$f":"SUM(S31:T31)","v":0},null,null,{"$f":"SUM(V31:W31)","v":0},null,{"$f":"R31/R$14","v":0},{"$f":"U31/U$14","v":0},{"$f":"X31/X$14","v":0},null,null,null,{"$f":"SUM(AD31:AE31)","v":0},null,null,{"$f":"SUM(AG31:AH31)","v":0},null,null,{"$f":"SUM(AJ31:AK31)","v":0},null,{"$f":"AF31/AF$14","v":0},{"$f":"AI31/AI$14","v":0},{"$f":"AL31/AL$14","v":0}]
[0,null,"IS10",null,"Other",null,null,0,null,null,0,null,null,0,null,null,null,{"$f":"SUM(P32:Q32)","v":0},null,null,{"$f":"SUM(S32:T32)","v":0},null,null,{"$f":"SUM(V32:W32)","v":0},null,{"$f":"R32/R$14","v":0},{"$f":"U32/U$14","v":0},{"$f":"X32/X$14","v":0},null,null,null,{"$f":"SUM(AD32:AE32)","v":0},null,null,{"$f":"SUM(AG32:AH32)","v":0},null,null,{"$f":"SUM(AJ32:AK32)","v":0},null,{"$f":"AF32/AF$14","v":0},{"$f":"AI32/AI$14","v":0},{"$f":"AL32/AL$14","v":0}]
[null,null,"IS11",null,"Total expenditure",{"$f":"SUM(F30:F32)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(P30:P32)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(Z30:Z32)","v":0},{"$f":"SUM(AA30:AA32)","v":0},{"$f":"SUM(AB30:AB32)","v":0},null,{"$f":"SUM(AD30:AD32)","v":0},0,0,0,0,0,0,0,0,null,{"$f":"SUM(AN30:AN32)","v":0},{"$f":"SUM(AO30:AO32)","v":0},{"$f":"SUM(AP30:AP32)","v":0}]
[]
[null,null,"IS12",null,"Gains/(losses) on investments",null,null,0,null,null,0,null,null,0,null,null,null,{"$f":"SUM(P35:Q35)","v":0},null,null,{"$f":"SUM(S35:T35)","v":0},null,null,{"$f":"SUM(V35:W35)","v":0},null,{"$f":"R35/R$14","v":0},{"$f":"U35/U$14","v":0},{"$f":"X35/X$14","v":0},null,null,null,0,null,null,0,null,null,0,null,{"$f":"AF35/AF$14","v":0},{"$f":"AI35/AI$14","v":0},{"$f":"AL35/AL$14","v":0}]
[null,null,"IS13",null,"Net income/(expenditure)",{"$f":"F28+F33+F35","v":0},{"$f":"G28+G33+G35","v":0},0,0,0,0,0,0,0,null,{"$f":"P28+P33+P35","v":0},{"$f":"Q28+Q33+Q35","v":0},{"$f":"R28+R33+R35","v":0},{"$f":"S28+S33+S35","v":0},{"$f":"T28+T33+T35","v":0},{"$f":"U28+U33+U35","v":0},{"$f":"V28+V33+V35","v":0},{"$f":"W28+W33+W35","v":0},{"$f":"X28+X33+X35","v":0},null,{"$f":"Z28+Z33+Z35","v":0},{"$f":"AA28+AA33+AA35","v":0},{"$f":"AB28+AB33+AB35","v":0},null,{"$f":"AD28+AD33+AD35","v":0},{"$f":"AE28+AE33+AE35","v":0},{"$f":"AF28+AF33+AF35","v":0},{"$f":"AG28+AG33+AG35","v":0},{"$f":"AH28+AH33+AH35","v":0},{"$f":"AI28+AI33+AI35","v":0},{"$f":"AJ28+AJ33+AJ35","v":0},{"$f":"AK28+AK33+AK35","v":0},{"$f":"AL28+AL33+AL35","v":0},null,{"$f":"AN28+AN33+AN35","v":0},{"$f":"AO28+AO33+AO35","v":0},{"$f":"AP28+AP33+AP35","v":0}]
[null,null,"IS14","*","Transfers between funds",null,null,{"$f":"SUM(F37:G37)","v":0},null,null,{"$f":"SUM(I37:J37)","v":0},null,null,{"$f":"SUM(L37:M37)","v":0},null,null,null,{"$f":"SUM(P37:Q37)","v":0},null,null,{"$f":"SUM(S37:T37)","v":0},null,null,{"$f":"SUM(V37:W37)","v":0},null,{"$f":"R37/R$14","v":0},{"$f":"U37/U$14","v":0},{"$f":"X37/X$14","v":0},null,null,null,{"$f":"SUM(AD37:AE37)","v":0},null,null,{"$f":"SUM(AG37:AH37)","v":0},null,null,{"$f":"SUM(AJ37:AK37)","v":0},null,{"$f":"AF37/AF$14","v":0},{"$f":"AI37/AI$14","v":0},{"$f":"AL37/AL$14","v":0}]
[null,null,"IS15",null,"Other recognised gains/(losses):"]
[null,null,"IS16",null,"Gains/(losses) on revaluation of fixed assets",null,null,{"$f":"SUM(F39:G39)","v":0},null,null,{"$f":"SUM(I39:J39)","v":0},null,null,{"$f":"SUM(L39:M39)","v":0},null,null,null,{"$f":"SUM(P39:Q39)","v":0},null,null,{"$f":"SUM(S39:T39)","v":0},null,null,{"$f":"SUM(V39:W39)","v":0},null,{"$f":"R39/R$14","v":0},{"$f":"U39/U$14","v":0},{"$f":"X39/X$14","v":0},null,null,null,{"$f":"SUM(AD39:AE39)","v":0},null,null,{"$f":"SUM(AG39:AH39)","v":0},null,null,{"$f":"SUM(AJ39:AK39)","v":0},null,{"$f":"AF39/AF$14","v":0},{"$f":"AI39/AI$14","v":0},{"$f":"AL39/AL$14","v":0}]
[null,null,"IS17",null,"Actuarial gains/(losses) on defined benefit pension schemes",null,null,{"$f":"SUM(F40:G40)","v":0},null,null,{"$f":"SUM(I40:J40)","v":0},null,null,{"$f":"SUM(L40:M40)","v":0},null,null,null,{"$f":"SUM(P40:Q40)","v":0},null,null,{"$f":"SUM(S40:T40)","v":0},null,null,{"$f":"SUM(V40:W40)","v":0},null,{"$f":"R40/R$14","v":0},{"$f":"U40/U$14","v":0},{"$f":"X40/X$14","v":0},null,null,null,{"$f":"SUM(AD40:AE40)","v":0},null,null,{"$f":"SUM(AG40:AH40)","v":0},null,null,{"$f":"SUM(AJ40:AK40)","v":0},null,{"$f":"AF40/AF$14","v":0},{"$f":"AI40/AI$14","v":0},{"$f":"AL40/AL$14","v":0}]
[null,null,"IS18",null,"Other recognised gains/(losses)",null,null,{"$f":"SUM(F41:G41)","v":0},null,null,{"$f":"SUM(I41:J41)","v":0},null,null,{"$f":"SUM(L41:M41)","v":0},null,null,null,{"$f":"SUM(P41:Q41)","v":0},null,null,{"$f":"SUM(S41:T41)","v":0},null,null,{"$f":"SUM(V41:W41)","v":0},null,{"$f":"R41/R$14","v":0},{"$f":"U41/U$14","v":0},{"$f":"X41/X$14","v":0},null,null,null,{"$f":"SUM(AD41:AE41)","v":0},null,null,{"$f":"SUM(AG41:AH41)","v":0},null,null,{"$f":"SUM(AJ41:AK41)","v":0},null,{"$f":"AF41/AF$14","v":0},{"$f":"AI41/AI$14","v":0},{"$f":"AL41/AL$14","v":0}]
[null,null,"IS19",null,"Net movements in funds",{"$f":"F36+F37+F39+F40+F41","v":0},{"$f":"G36+G37+G39+G40+G41","v":0},0,0,0,0,0,0,0,null,{"$f":"P36+P37+P39+P40+P41","v":0},0,0,0,0,0,0,0,0,null,{"$f":"Z36+Z37+Z39+Z40+Z41","v":0},0,0,null,{"$f":"AD36+AD37+AD39+AD40+AD41","v":0},0,0,0,0,0,0,0,0,null,{"$f":"AN36+AN37+AN39+AN40+AN41","v":0},0,0]
[]
[null,null,"IS20",null,"Reconcilliation of funds:"]
[null,null,"IS21",null,"Total funds brought forward",null,null,{"$f":"SUM(F45:G45)","v":0},null,null,{"$f":"SUM(I45:J45)","v":0},null,null,{"$f":"SUM(L45:M45)","v":0},null,null,null,{"$f":"SUM(P45:Q45)","v":0},null,null,{"$f":"SUM(S45:T45)","v":0},null,null,{"$f":"SUM(V45:W45)","v":0},null,{"$f":"R45/R$14","v":0},{"$f":"U45/U$14","v":0},{"$f":"X45/X$14","v":0},null,null,null,{"$f":"SUM(AD45:AE45)","v":0},null,null,{"$f":"SUM(AG45:AH45)","v":0},null,null,{"$f":"SUM(AJ45:AK45)","v":0},null,{"$f":"AF45/AF$14","v":0},{"$f":"AI45/AI$14","v":0},{"$f":"AL45/AL$14","v":0}]
[null,null,"IS22",null,"Total funds carried forward",{"$f":"F45+F42","v":0},0,0,0,0,0,0,0,0,null,{"$f":"P45+P42","v":0},0,0,0,0,0,0,0,{"$f":"X45+X42","v":0},null,{"$f":"Z45+Z42","v":0},{"$f":"AA45+AA42","v":0},{"$f":"AB45+AB42","v":0},null,{"$f":"AD45+AD42","v":0},0,0,0,0,0,0,0,{"$f":"AL45+AL42","v":0},null,{"$f":"AN45+AN42","v":0},{"$f":"AO45+AO42","v":0},{"$f":"AP45+AP42","v":0}]
[]
[null,null,"IS23",null,"Unrestricted total income and endowments",{"$f":"F28","v":0},null,{"$f":"F48","v":0},{"$f":"I28","v":0},null,{"$f":"I48","v":0},{"$f":"L28","v":0},null,{"$f":"L48","v":0},null,{"$f":"P28","v":0},null,{"$f":"P48","v":0},{"$f":"S28","v":0},null,{"$f":"S48","v":0},{"$f":"V28","v":0},null,{"$f":"V48","v":0},null,{"$f":"Z28","v":0},{"$f":"AA28","v":0},{"$f":"Z48","v":0},null,{"$f":"AD28","v":0},null,{"$f":"AD48","v":0},{"$f":"AG28","v":0},null,{"$f":"AG48","v":0},{"$f":"AJ28","v":0},null,{"$f":"AJ48","v":0},null,{"$f":"AN28","v":0},{"$f":"AO28","v":0},{"$f":"AN48","v":0}]
[]
[]
[null,null,null,null,"BALANCE SHEET",null,null,{"$f":"H17","v":"31/XX/20XX"},null,null,{"$f":"K17","v":"31/XX/20XX"},null,null,{"$f":"N17","v":"31/XX/20XX"},null,null,null,{"$f":"R17","v":"31/XX/20XX"},null,null,{"$f":"U17","v":"31/XX/20XX"},null,null,{"$f":"X17","v":"31/XX/20XX"},null,{"$f":"Z17","v":"31/XX/20XX"},{"$f":"AA17","v":"31/XX/20XX"},{"$f":"AB17","v":"31/XX/20XX"},null,null,null,{"$f":"AF17","v":"31/XX/20XX"},null,null,{"$f":"AI17","v":"31/XX/20XX"},null,null,{"$f":"AL17","v":"31/XX/20XX"},null,{"$f":"AN17","v":"31/XX/20XX"},{"$f":"AO17","v":"31/XX/20XX"},{"$f":"AP17","v":"31/XX/20XX"}]
[null,null,null,"*","Fixed assets:"]
[{"$f":"IF(OR(H53<0,K53<0,N53<0,U53<0,R53<0,X53<0,AB53<0,AF53<0,AI53<0,AL53<0),1,0)","v":0},null,"BS1","*","Intangible fixed assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R53/R$15","v":0},{"$f":"U53/U$15","v":0},{"$f":"X53/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF53/AF$15","v":0},{"$f":"AI53/AI$15","v":0},{"$f":"AL53/AL$15","v":0}]
[{"$f":"IF(OR(H54<0,K54<0,N54<0,U54<0,R54<0,X54<0,AB54<0,AF54<0,AI54<0,AL54<0),1,0)","v":0},null,"BS2",null,"Tangible fixed assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R54/R$15","v":0},{"$f":"U54/U$15","v":0},{"$f":"X54/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF54/AF$15","v":0},{"$f":"AI54/AI$15","v":0},{"$f":"AL54/AL$15","v":0}]
[0,null,"BS3",null,"Heritage assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS4",null,"Investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS5",null,"   cash or cash equivalents",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS6",null,"   listed investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS7",null,"   investment properties",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS8","*","   loans to group undertakings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS9","*","   equity investment in group undertakings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS10","*","   social investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS11","*","   other investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS12",null,"Total fixed assets",null,null,{"$f":"SUM(H53:H63)","v":0},null,null,{"$f":"SUM(K53:K63)","v":0},null,null,{"$f":"SUM(N53:N63)","v":0},null,null,null,{"$f":"SUM(R53:R63)","v":0},null,null,{"$f":"SUM(U53:U63)","v":0},null,null,{"$f":"SUM(X53:X63)","v":0},null,{"$f":"SUM(Z53:Z63)","v":0},0,{"$f":"SUM(AB53:AB63)","v":0},null,null,null,{"$f":"SUM(AF53:AF63)","v":0},null,null,{"$f":"SUM(AI53:AI63)","v":0},null,null,{"$f":"SUM(AL53:AL63)","v":0},null,{"$f":"SUM(AN53:AN63)","v":0},{"$f":"SUM(AO53:AO63)","v":0},{"$f":"SUM(AP53:AP63)","v":0}]
[null,null,"BS13",null,"Current assets:"]
[{"$f":"IF(OR(H66<0,K66<0,N66<0,U66<0,R66<0,X66<0,AB66<0,AF66<0,AI66<0,AL66<0),1,0)","v":0},null,"BS14","*","Stock",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R66/R$15","v":0},{"$f":"U66/U$15","v":0},{"$f":"X66/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF66/AF$15","v":0},{"$f":"AI66/AI$15","v":0},{"$f":"AL66/AL$15","v":0}]
[0,null,"BS15",null,"Debtors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS16",null,"Investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS17",null,"   cash equivalent on deposit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS18",null,"   investment properties held for sale",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS19",null,"   investment in group undertakings held for sale",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS20",null,"   listed investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS21","*","   other investments",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[{"$f":"IF(OR(H74<0,K74<0,N74<0,U74<0,R74<0,X74<0,AB74<0,AF74<0,AI74<0,AL74<0),1,0)","v":0},null,"BS22","*","Cash at bank and in hand and equivalents",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS23","*","Total current assets",null,null,{"$f":"SUM(H66:H74)","v":0},null,null,{"$f":"SUM(K66:K74)","v":0},null,null,{"$f":"SUM(N66:N74)","v":0},null,null,null,{"$f":"SUM(R66:R74)","v":0},null,null,{"$f":"SUM(U66:U74)","v":0},null,null,{"$f":"SUM(X66:X74)","v":0},null,{"$f":"SUM(Z66:Z74)","v":0},0,{"$f":"SUM(AB66:AB74)","v":0},null,null,null,{"$f":"SUM(AF66:AF74)","v":0},null,null,{"$f":"SUM(AI66:AI74)","v":0},null,null,{"$f":"SUM(AL66:AL74)","v":0},null,{"$f":"SUM(AN66:AN74)","v":0},{"$f":"SUM(AO66:AO74)","v":0},{"$f":"SUM(AP66:AP74)","v":0}]
[null,null,"BS24",null,"Current liabilities:"]
[null,null,"BS25","*","   accruals for grants payable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R77/R$15","v":0},{"$f":"U77/U$15","v":0},{"$f":"X77/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF77/AF$15","v":0},{"$f":"AI77/AI$15","v":0},{"$f":"AL77/AL$15","v":0}]
[null,null,"BS26","*","   bank loans and overdrafts",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS27",null,"   trade creditors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS28",null,"   amounts owed to group and associated undertakings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS29",null,"   payments received on account for contracts or performance-\n   related grants",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS30",null,"   accruals and deferred income",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS31","*","   taxation and social security",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS32",null,"   other creditors",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS33",null,"Creditors: Amounts falling due within one year",null,null,{"$f":"SUM(H77:H84)","v":0},null,null,{"$f":"SUM(K77:K84)","v":0},null,null,{"$f":"SUM(N77:N84)","v":0},null,null,null,{"$f":"SUM(R77:R84)","v":0},null,null,{"$f":"SUM(U77:U84)","v":0},null,null,{"$f":"SUM(X77:X84)","v":0},null,{"$f":"SUM(Z77:Z84)","v":0},0,{"$f":"SUM(AB77:AB84)","v":0},null,null,null,{"$f":"SUM(AF77:AF84)","v":0},null,null,{"$f":"SUM(AI77:AI84)","v":0},null,null,{"$f":"SUM(AL77:AL84)","v":0},null,{"$f":"SUM(AN77:AN84)","v":0},0,{"$f":"SUM(AP77:AP84)","v":0}]
[]
[null,null,"BS34",null,"Net current assets or liabilities",null,null,{"$f":"H75-H85","v":0},null,null,{"$f":"K75-K85","v":0},null,null,{"$f":"N75-N85","v":0},null,null,null,{"$f":"R75-R85","v":0},null,null,{"$f":"U75-U85","v":0},null,null,{"$f":"X75-X85","v":0},null,{"$f":"Z75-Z85","v":0},0,{"$f":"AB75-AB85","v":0},null,null,null,{"$f":"AF75-AF85","v":0},null,null,{"$f":"AI75-AI85","v":0},null,null,{"$f":"AL75-AL85","v":0},null,{"$f":"AN75-AN85","v":0},{"$f":"AO75-AO85","v":0},{"$f":"AP75-AP85","v":0}]
[]
[null,null,null,null,"Total assets less current liabilities",null,null,{"$f":"(H64+H75)-H85","v":0},null,null,{"$f":"(K64+K75)-K85","v":0},null,null,{"$f":"(N64+N75)-N85","v":0},null,null,null,{"$f":"(R64+R75)-R85","v":0},null,null,{"$f":"(U64+U75)-U85","v":0},null,null,{"$f":"(X64+X75)-X85","v":0},null,{"$f":"(Z64+Z75)-Z85","v":0},0,{"$f":"(AB64+AB75)-AB85","v":0},null,null,null,{"$f":"(AF64+AF75)-AF85","v":0},null,null,{"$f":"(AI64+AI75)-AI85","v":0},null,null,{"$f":"(AL64+AL75)-AL85","v":0},null,{"$f":"(AN64+AN75)-AN85","v":0},{"$f":"(AO64+AO75)-AO85","v":0},{"$f":"(AP64+AP75)-AP85","v":0}]
[null,null,null,null,"Long-term liabilities:"]
[{"$f":"IF(OR(H91<0,K91<0,N91<0,U91<0,R91<0,X91<0,AB91<0,AF91<0,AI91<0,AL91<0),1,0)","v":0},null,"BS35","*","Borrowings (falling due after more than one year)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R91/R$15","v":0},{"$f":"U91/U$15","v":0},{"$f":"X91/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF91/AF$15","v":0},{"$f":"AI91/AI$15","v":0},{"$f":"AL91/AL$15","v":0}]
[0,null,"BS36","*","Amounts owed to group undertakings",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS37","*","Employee retirement benefit liabilities (Pension etc.)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS38",null,"Provisions & other creditors (falling due after more than one year)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS39",null,"Provision for multi-year grants payable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS40",null,"Deferred income (contract and grant related)  ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS41","*","Deferred consideration",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS42",null,"Other non-current liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[0,null,"BS43","*","Obligations under finance lease and hire purchase contracts ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,0,0,0]
[null,null,"BS44","*","Creditors: Amount falling due in more than one year",null,null,{"$f":"SUM(H91:H99)","v":0},null,null,{"$f":"SUM(K91:K99)","v":0},null,null,{"$f":"SUM(N91:N99)","v":0},null,null,null,{"$f":"SUM(R91:R99)","v":0},null,null,0,null,null,{"$f":"SUM(X91:X99)","v":0},null,{"$f":"SUM(Z91:Z99)","v":0},0,{"$f":"SUM(AB91:AB99)","v":0},null,null,null,{"$f":"SUM(AF91:AF99)","v":0},null,null,0,null,null,{"$f":"SUM(AL91:AL99)","v":0},null,{"$f":"SUM(AN91:AN99)","v":0},{"$f":"SUM(AO91:AO99)","v":0},{"$f":"SUM(AP91:AP99)","v":0}]
[]
[{"$f":"IF(OR(H102<0,K102<0,N102<0,U102<0,R102<0,X102<0,AB102<0,AF102<0,AI102<0,AL102<0),1,0)","v":0},null,"BS45",null,"Provisions for liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF102/AF$15","v":0},{"$f":"AI102/AI$15","v":0},{"$f":"AL102/AL$15","v":0}]
[null,null,"BS47",null,"Total Net Assets or Liabilities excluding pension asset or liability",null,null,{"$f":"H64+H75-H85-H100","v":0},null,null,{"$f":"K64+K75-K85-K100","v":0},null,null,{"$f":"N64+N75-N85-N100","v":0},null,null,null,{"$f":"R64+R75-R85-R100","v":0},null,null,{"$f":"U64+U75-U85-U100","v":0},null,null,{"$f":"X64+X75-X85-X100","v":0},null,{"$f":"Z64+Z75-Z85-Z100","v":0},0,{"$f":"AB64+AB75-AB85-AB100","v":0},null,null,null,{"$f":"AF64+AF75-AF85-AF100","v":0},null,null,{"$f":"AI64+AI75-AI85-AI100","v":0},null,null,{"$f":"AL64+AL75-AL85-AL100","v":0},null,{"$f":"AN64+AN75-AN85-AN100","v":0},{"$f":"AO64+AO75-AO85-AO100","v":0},{"$f":"AP64+AP75-AP85-AP100","v":0}]
[{"$f":"IF(OR(H104<0,K104<0,N104<0,U104<0,R104<0,X104<0,AB104<0,AF104<0,AI104<0,AL104<0),1,0)","v":0},null,"BS48",null,"Defined benefit pension scheme asset or liability",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF104/AF$15","v":0},{"$f":"AI104/AI$15","v":0},{"$f":"AL104/AL$15","v":0}]
[null,null,"BS49",null,"Total net assets or liabilities",null,null,{"$f":"H103+H104","v":0},null,null,{"$f":"K103+K104","v":0},null,null,{"$f":"N103+N104","v":0},null,null,null,{"$f":"R103+R104","v":0},null,null,{"$f":"U103+U104","v":0},null,null,{"$f":"X103+X104","v":0},null,{"$f":"+Z103-Z104","v":0},0,0,null,null,null,{"$f":"AF103+AF104","v":0},null,null,{"$f":"AI103+AI104","v":0},null,null,{"$f":"AL103+AL104","v":0},null,{"$f":"+AN103-AN104","v":0},0,0]
[]
[{"$f":"IF(OR(H107<0,K107<0,N107<0,U107<0,R107<0,X107<0,AB107<0,AF107<0,AI107<0,AL107<0),1,0)","v":0},null,null,null,"The funds of the charity:"]
[0,null,"BS50",null,"Restricted - Endowment funds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R108/R$15","v":0},{"$f":"U108/U$15","v":0},{"$f":"X108/X$15","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF108/AF$15","v":0},{"$f":"AI108/AI$15","v":0},{"$f":"AL108/AL$15","v":0}]
[0,null,"BS51",null,"Restricted income funds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF109/AF$15","v":0},{"$f":"AI109/AI$15","v":0},{"$f":"AL109/AL$15","v":0}]
[0,null,"BS52",null,"Unrestricted funds",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF110/AF$15","v":0},{"$f":"AI110/AI$15","v":0},{"$f":"AL110/AL$15","v":0}]
[0,null,"BS53",null,"Revaluation reserve",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF111/AF$15","v":0},{"$f":"AI111/AI$15","v":0},{"$f":"AL111/AL$15","v":0}]
[0,null,"BS54",null,"Pension reserve",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,0,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF112/AF$15","v":0},{"$f":"AI112/AI$15","v":0},{"$f":"AL112/AL$15","v":0}]
[null,null,"BS55",null,"Total unrestricted funds",null,null,{"$f":"H110","v":0},null,null,{"$f":"K110","v":0},null,null,{"$f":"N110","v":0},null,null,null,{"$f":"R110","v":0},null,null,{"$f":"U110","v":0},null,null,{"$f":"X110","v":0},null,{"$f":"Z110","v":0},{"$f":"AA110","v":0},{"$f":"AB110","v":0},null,null,null,{"$f":"AF110","v":0},null,null,{"$f":"AI110","v":0},null,null,{"$f":"AL110","v":0},null,{"$f":"AN110","v":0},{"$f":"AO110","v":0},{"$f":"AP110","v":0}]
[]
[null,null,"BS56",null,"Total charity funds",null,null,{"$f":"SUM(H108:H112)","v":0},null,null,0,null,null,0,null,null,null,{"$f":"SUM(R108:R112)","v":0},null,null,0,null,null,0,null,{"$f":"SUM(Z108:Z112)","v":0},0,0,null,null,null,{"$f":"SUM(AF108:AF112)","v":0},null,null,0,null,null,0,null,{"$f":"SUM(AN108:AN112)","v":0},{"$f":"SUM(AO108:AO112)","v":0},0]
[]
[]
[]
[null,{"$f":"1-(H119*K119*N119*Z119*AA119*AB119*AN119*AO119*AP119)","v":0},null,null,"Balance sheet balances?",null,null,{"$f":"ABS((H115+H100+H85)-(H75+H64+H104)) < eTol","v":true},null,null,{"$f":"ABS((K115+K100+K85)-(K75+K64+K104)) < eTol","v":true},null,null,{"$f":"ABS((N115+N100+N85)-(N75+N64+N104)) < eTol","v":true},null,null,null,{"$f":"ABS((R115+R100+R85)-(R75+R64+R104)) < eTol","v":true},null,null,{"$f":"ABS((U115+U100+U85)-(U75+U64+U104)) < eTol","v":true},null,null,{"$f":"ABS((X115+X100+X85)-(X75+X64+X104)) < eTol","v":true},null,{"$f":"ABS((Z113+Z100+Z85)-(Z75+Z64)) < eTol","v":true},{"$f":"ABS((AA113+AA100+AA85)-(AA75+AA64)) < eTol","v":true},{"$f":"ABS((AB113+AB100+AB85)-(AB75+AB64)) < eTol","v":true},null,null,null,{"$f":"ABS((AF115+AF100+AF85)-(AF75+AF64+AF104)) < eTol","v":true},null,null,{"$f":"ABS((AI115+AI100+AI85)-(AI75+AI64+AI104)) < eTol","v":true},null,null,{"$f":"ABS((AL115+AL100+AL85)-(AL75+AL64+AL104)) < eTol","v":true},null,{"$f":"ABS((AN115+AN100+AN85)-(AN75+AN64)) < eTol","v":true},{"$f":"ABS((AO115+AO100+AO85)-(AO75+AO64)) < eTol","v":true},{"$f":"ABS((AP115+AP100+AP85)-(AP75+AP64)) < eTol","v":true}]
[null,null,null,null,"Assets - Liabilities + Equity",null,null,{"$f":"(H115+H100+H85)-(H75+H64+H104)","v":0},null,null,{"$f":"(K115+K100+K85)-(K75+K64+K104)","v":0},null,null,{"$f":"(N115+N100+N85)-(N75+N64+N104)","v":0},null,null,null,{"$f":"(R115+R100+R85)-(R75+R64+R104)","v":0},null,null,{"$f":"(U115+U100+U85)-(U75+U64+U104)","v":0},null,null,{"$f":"(X115+X100+X85)-(X75+X64+X104)","v":0},null,{"$f":"(Z115+Z100+Z85)-(Z75+Z64)","v":0},0,{"$f":"(AB115+AB100+AB85)-(AB75+AB64)","v":0},null,null,null,{"$f":"(AF115+AF100+AF85)-(AF75+AF64+AF104)","v":0},null,null,{"$f":"(AI115+AI100+AI85)-(AI75+AI64+AI104)","v":0},null,null,{"$f":"(AL115+AL100+AL85)-(AL75+AL64+AL104)","v":0},null,{"$f":"(AN115+AN100+AN85)-(AN75+AN64)","v":0},{"$f":"(AO115+AO100+AO85)-(AO75+AO64)","v":0},{"$f":"(AP115+AP100+AP85)-(AP75+AP64)","v":0}]
[]
[null,null,null,null,"CASH FLOW",null,null,{"$f":"H17","v":"31/XX/20XX"},null,null,{"$f":"K17","v":"31/XX/20XX"},null,null,{"$f":"N17","v":"31/XX/20XX"},null,null,null,{"$f":"R17","v":"31/XX/20XX"},null,null,{"$f":"U17","v":"31/XX/20XX"},null,null,{"$f":"X17","v":"31/XX/20XX"},null,{"$f":"Z17","v":"31/XX/20XX"},{"$f":"AA17","v":"31/XX/20XX"},{"$f":"AB17","v":"31/XX/20XX"},null,null,null,{"$f":"AF17","v":"31/XX/20XX"},null,null,{"$f":"AI17","v":"31/XX/20XX"},null,null,{"$f":"AL17","v":"31/XX/20XX"},null,{"$f":"AN17","v":"31/XX/20XX"},{"$f":"AO17","v":"31/XX/20XX"},{"$f":"AP17","v":"31/XX/20XX"}]
[null,null,"CF1","*","Net cash provided by (used in) operating activities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"R123/R$14","v":0},{"$f":"U123/U$14","v":0},{"$f":"X123/X$14","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"AF123/AF$15","v":0},{"$f":"AI123/AI$15","v":0},{"$f":"AL123/AL$15","v":0}]
[]
[null,null,"CF32","*","Annual contract value (£000s)",null,null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},null,null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},null,null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},null,null,null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},null,null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},null,null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},null,null,null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},null,null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},null,null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},null,{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0},{"$f":"IF('Authority Input'!$G$47=\"Annual Contract Value (no lotting)\",'Authority Input'!$F$40,'Authority Input'!$AA$50)","v":0}]
[]
[]
["End of Sheet"]

{"sheet":"1.3a Lead","index":20,"n_rows":152,"n_cols":9,"rows_kept":152,"cut":false,"hidden":true,"merged":[[8,3,9,3],[5,3,5,4],[188,4,188,7],[12,4,12,6],[37,3,37,6],[16,3,16,6]]}
[]
[null,null,null,{"$f":"cstProjectName","v":0}]
[null,null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)","v":"1.3a Lead"}]
[null,null,null,{"$f":"IF(ISBLANK(cstProtectiveMarking),\"\",cstProtectiveMarking)","v":""}]
[null,null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,null,{"$f":"HYPERLINK(\"#'Contents FVRA Lite'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A190)","v":0},{"$f":"SUM(B9:B190)","v":1}]
[null,null,null,{"$f":"IF('Bidder Instructions Lite'!$G$25=2,\"FOR BIDDER COMPLETION\",\"DO NOT COMPLETE - NFP SELECTED - COMPLETE 1.3b\")","v":"FOR BIDDER COMPLETION"},"LBY0","LBY-1","LBY-2"]
[]
[null,null,null,"Private/Public Co./LLP - Lead Bidder"]
[]
[]
[null,null,null,"Reporting currency","£000","£000","£000"]
[]
[]
[null,null,null,"INCOME STATEMENT",null,null,null,null,"How to Complete"]
[null,null,null,"Table 1 - Income Statement/Profit and Loss Statement","Latest period","Prior Period","Oldest Period",null,"No Input Required"]
[null,null,"Date","Summary Accounts","31/XX/20XX","31/XX/20XX","31/XX/20XX",null,"Accounting Period End Dates"]
[null,null,null,"Months in period",12,12,12,null,"Length of Accounting Period "]
[{"$f":"IF(OR(E21<0,F21<0,G21<0),1,0)","v":0},null,"IS1","Turnover",null,null,null,null,"Positive Figure in £000's"]
[{"$f":"IF(OR(E22>0,F22>0,G22>0),1,0)","v":0},null,"IS2","Cost of sales",null,null,null,null,"Negative Figure in £000's"]
[null,null,"IS3","Gross profit",{"$f":"E21+E22","v":0},{"$f":"F21+F22","v":0},{"$f":"G21+G22","v":0},null,"No Input Required"]
[{"$f":"IF(OR(E24>0,F24>0,G24>0),1,0)","v":0},null,"IS4","Administrative income/expense",null,null,null,null,"Positive/Negative Figure in £000's"]
[0,null,"IS5","Other operating income/expense",null,null,null,null,"Positive/Negative Figure in £000's"]
[null,null,"IS6","Operating profit",{"$f":"E23+E24+E25","v":0},{"$f":"F23+F24+F25","v":0},{"$f":"G23+G24+G25","v":0},null,"No Input Required"]
[{"$f":"IF(OR(E27>0,F27>0,G27>0),1,0)","v":0},null,"IS7","Interest received",null,null,null,null,"Positive Figure in £000's"]
[0,null,"IS8","Interest paid",null,null,null,null,"Negative Figure in £000's"]
[null,null,"IS9","Other income/expense",null,null,null,null,"Positive/Negative Figure in £000's"]
[null,null,"IS10","Profit before tax",{"$f":"E26+E27+E28+E29","v":0},{"$f":"F26+F27+F28+F29","v":0},{"$f":"G26+G27+G28+G29","v":0},null,"No Input Required"]
[null,null,"IS11","Income tax",null,null,null,null,"Positive/Negative Figure in £000's"]
[null,null,"IS12","Profit after tax",{"$f":"E30+E31","v":0},{"$f":"F30+F31","v":0},{"$f":"G30+G31","v":0},null,"No Input Required"]
[]
[{"$f":"IF(OR(E34>0,F34>0,G34>0),1,0)","v":0},null,"IS13","Depreciation and Amortisation",null,null,null,null,"Negative Figure in £000's"]
[]
[]
[]
[null,null,null,"BALANCE SHEET",null,null,null,null,"How to Complete"]
[null,null,null,"Table 2 - Balance Sheet/Statement of Financial Position","Latest period","Prior Period","Oldest Period",null,"No Input Required"]
[null,null,null,"Summary Accounts",{"$f":"E19","v":"31/XX/20XX"},{"$f":"F19","v":"31/XX/20XX"},{"$f":"G19","v":"31/XX/20XX"},null,"Accounting Period End Dates"]
[{"$f":"IF(OR(E41<0,F41<0,G41<0),1,0)","v":0},null,"BS1","Intangible fixed assets",null,null,null,null,"Positive Figure in £000's"]
[{"$f":"IF(OR(E42<0,F42<0,G42<0),1,0)","v":0},null,"BS2","Tangible fixed assets",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS3","Other Fixed Assets",null,null,null,null,"Positive Figure in £000's"]
[null,null,"BS4","Fixed assets",{"$f":"SUM(E41:E43)","v":0},{"$f":"SUM(F41:F43)","v":0},{"$f":"SUM(G41:G43)","v":0},null,"No Input Required"]
[0,null,"BS5","Other non-current assets (Deferred tax, etc.)",null,null,null,null,"Positive Figure in £000's"]
[null,null,"BS6","Other non-current assets",{"$f":"E45","v":0},{"$f":"F45","v":0},{"$f":"G45","v":0},null,"No Input Required"]
[0,null,"BS7","Stock & W.I.P.",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS8","Trade and other receivables",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS9","Other current assets (Deferred tax, etc.)",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS10","Cash and cash equivalents ",null,null,null,null,"Positive Figure in £000's"]
[null,null,"BS11","Current assets",{"$f":"SUM(E47:E50)","v":0},{"$f":"SUM(F47:F50)","v":0},{"$f":"SUM(G47:G50)","v":0},null,"No Input Required"]
[0,null,"BS12","Trade and other payables",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS13","Loans and overdrafts",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS14","Other current debt (lease liabilities, intercompany loans etc.)",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS15","Other current liabilities",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS16","Provisions",null,null,null,null,"Positive Figure in £000's"]
[null,null,"BS17","Current liabilities",{"$f":"SUM(E52:E56)","v":0},{"$f":"SUM(F52:F56)","v":0},{"$f":"SUM(G52:G56)","v":0},null,"No Input Required"]
[]
[null,null,"BS18","Working capital",{"$f":"E51-E57","v":0},{"$f":"F51-F57","v":0},{"$f":"G51-G57","v":0},null,"No Input Required"]
[]
[null,null,"BS19","Assets less current liabilities",{"$f":"E44+E46+E51-E57","v":0},{"$f":"F44+F46+F51-F57","v":0},{"$f":"G44+G46+G51-G57","v":0},null,"No Input Required"]
[]
[{"$f":"IF(OR(E63<0,F63<0,G63<0),1,0)","v":0},null,"BS20","Loans and borrowings",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS21","Other non-current debt (lease liabilities, intercompany loans etc.)",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS22","Provisions",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS23","Other creditors",null,null,null,null,"Positive Figure in £000's"]
[0,null,"BS24","Other non-current liabilities",null,null,null,null,"Positive Figure in £000's"]
[null,null,"BS25","Non-current liabilities",{"$f":"SUM(E63:E67)","v":0},{"$f":"SUM(F63:F67)","v":0},{"$f":"SUM(G63:G67)","v":0},null,"No Input Required"]
[null,null,"BS26","Share capital & share premium account & other reserves",null,null,null,null,"Positive/Negative Figure in £000's"]
[null,null,"BS27","Retained earnings",null,null,null,null,"Positive/Negative Figure in £000's"]
[null,null,"BS28","Net worth",{"$f":"SUM(E69:E70)","v":0},{"$f":"SUM(F69:F70)","v":0},{"$f":"SUM(G69:G70)","v":0},null,"No Input Required"]
[]
[null,null,"BS29","Capital employed",{"$f":"E61","v":0},{"$f":"F61","v":0},{"$f":"G61","v":0},null,"No Input Required"]
[]
[null,{"$f":"1-(E75*F75*G75)","v":0},null,"Balance sheet balances?",{"$f":"IF((E44+E46+E51)=(E57+E68+E71),TRUE,FALSE)","v":true},{"$f":"IF((F44+F46+F51)=(F57+F68+F71),TRUE,FALSE)","v":true},{"$f":"IF((G44+G46+G51)=(G57+G68+G71),TRUE,FALSE)","v":true},null,"No Input Required"]
[]
[null,null,"BS30","Net debt",{"$f":"E53+E63-E50+E54+E64","v":0},{"$f":"F53+F63-F50+F54+F64","v":0},0,null,"No Input Required"]
[null,null,"CV1","Annual contract value (£000s)",{"$f":"'Authority Input Lite'!$F$36","v":0},{"$f":"'Authority Input Lite'!$F$36","v":0},{"$f":"'Authority Input Lite'!$F$36","v":0},null,"No Input Required"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,{"$f":"1-(H125*K125*N125*R125*U125*X125*AB125*AF125*AI125*AL125*AN125*AO125*AP125)","v":1}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["End of Sheet"]

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[" "]
[null,null,{"$f":"cstProjectName","v":0}]
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[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents FVRA Lite'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A92)","v":0},{"$f":"SUM(B9:B92)","v":0}]
[null,null,null,null,{"$f":"IF('Bidder Instructions Lite'!$G$25=1,\"FOR BIDDER COMPLETION\",\"DO NOT COMPLETE - Private/Public Co./LLP SELECTED - COMPLETE 1.3a\")","v":"DO NOT COMPLETE - Private/Public Co./LLP SELECTED - COMPLETE 1.3a"},null,null,"LBY0",null,null,"LBY-1",null,null,"LBY-2"]
[null,null,null,null,"Not-for-profit/Voluntary organisation - Lead Bidder"]
[]
[]
[null,null,null,null,"Reporting currency","£000s","£000s","£000s","£000s","£000s","£000s","£000s","£000s","£000s"]
[null,null,null,null,"Summary Accounts","Unrestricted","Restricted","Latest period\nTotal Funds","Unrestricted","Restricted","Prior period\nTotal Funds","Unrestricted","Restricted","Oldest period\nTotal Funds"]
[null,null,"Date",null,"Income Statement/Statement of Financial Activities",{"$f":"H15","v":"31/XX/20XX"},{"$f":"H15","v":"31/XX/20XX"},"31/XX/20XX",{"$f":"K15","v":"31/XX/20XX"},{"$f":"K15","v":"31/XX/20XX"},"31/XX/20XX",{"$f":"N15","v":"31/XX/20XX"},{"$f":"N15","v":"31/XX/20XX"},"31/XX/20XX"]
[null,null,null,null,"Months in period",{"$f":"H16","v":12},{"$f":"H16","v":12},12,{"$f":"K16","v":12},{"$f":"K16","v":12},12,{"$f":"N16","v":12},{"$f":"N16","v":12},12]
[null,null,null,null,"Income and endowments from:"]
[{"$f":"IF(OR(H18<0,K18<0,N18<0),1,0)","v":0},null,"IS1",null,"Donations and legacies",null,null,{"$f":"SUM(F18:G18)","v":0},null,null,{"$f":"SUM(I18:J18)","v":0},null,null,{"$f":"SUM(L18:M18)","v":0}]
[{"$f":"IF(OR(H19<0,K19<0,N19<0),1,0)","v":0},null,"IS2",null,"Charitable Activities",null,null,{"$f":"SUM(F19:G19)","v":0},null,null,{"$f":"SUM(I19:J19)","v":0},null,null,{"$f":"SUM(L19:M19)","v":0}]
[0,null,"IS3",null,"Other trading activities",null,null,0,null,null,0,null,null,0]
[0,null,"IS4","*","Investments",null,null,0,null,null,0,null,null,0]
[0,null,"IS5",null,"Other",null,null,0,null,null,0,null,null,0]
[null,null,"IS6","*","Total income and endowments",{"$f":"SUM(F$18:F$22)","v":0},0,0,0,0,0,0,0,0]
[null,null,"IS7",null,"Expenditure on:"]
[{"$f":"IF(OR(H25>0,K25>0,N25>0),1,0)","v":0},null,"IS8",null,"Raising funds",null,null,0,null,null,0,null,null,0]
[{"$f":"IF(OR(H26>0,K26>0,N26>0),1,0)","v":0},null,"IS9",null,"Charitable Activities",null,null,0,null,null,0,null,null,0]
[0,null,"IS10",null,"Other",null,null,0,null,null,0,null,null,0]
[null,null,"IS11",null,"Total expenditure",{"$f":"SUM(F25:F27)","v":0},0,0,0,0,0,0,0,0]
[]
[null,null,"IS12",null,"Gains/(losses) on investments",null,null,0,null,null,0,null,null,0]
[null,null,"IS13",null,"Net income/(expenditure)",{"$f":"F23+F28+F30","v":0},{"$f":"G23+G28+G30","v":0},0,0,0,0,0,0,0]
[null,null,"IS14","*","Transfers between funds",null,null,{"$f":"SUM(F32:G32)","v":0},null,null,{"$f":"SUM(I32:J32)","v":0},null,null,{"$f":"SUM(L32:M32)","v":0}]
[null,null,"IS15",null,"Other recognised gains/(losses):"]
[null,null,"IS16",null,"Gains/(losses) on revaluation of fixed assets",null,null,{"$f":"SUM(F34:G34)","v":0},null,null,{"$f":"SUM(I34:J34)","v":0},null,null,{"$f":"SUM(L34:M34)","v":0}]
[null,null,"IS17",null,"Actuarial gains/(losses) on defined benefit pension schemes",null,null,{"$f":"SUM(F35:G35)","v":0},null,null,{"$f":"SUM(I35:J35)","v":0},null,null,{"$f":"SUM(L35:M35)","v":0}]
[null,null,"IS18",null,"Other recognised gains/(losses)",null,null,{"$f":"SUM(F36:G36)","v":0},null,null,{"$f":"SUM(I36:J36)","v":0},null,null,{"$f":"SUM(L36:M36)","v":0}]
[null,null,"IS19",null,"Net movements in funds",{"$f":"F31+F32+F34+F35+F36","v":0},{"$f":"G31+G32+G34+G35+G36","v":0},0,0,0,0,0,0,0]
[]
[null,null,"IS20",null,"Reconciliation of funds:"]
[null,null,"IS21",null,"Total funds brought forward",null,null,{"$f":"SUM(F40:G40)","v":0},null,null,{"$f":"SUM(I40:J40)","v":0},null,null,{"$f":"SUM(L40:M40)","v":0}]
[null,null,"IS22",null,"Total funds carried forward",{"$f":"F40+F37","v":0},0,0,0,0,0,0,0,0]
[]
[null,null,"IS23",null,"Unrestricted total income and endowments",{"$f":"F23","v":0},null,{"$f":"F43","v":0},{"$f":"I23","v":0},null,{"$f":"I43","v":0},{"$f":"L23","v":0},null,{"$f":"L43","v":0}]
[]
[null,null,"IS24","*","Depreciation and Amortisation (£'000s)",null,null,{"$f":"SUM(F45:G45)","v":0},null,null,{"$f":"SUM(I45:J45)","v":0},null,null,{"$f":"SUM(L45:M45)","v":0}]
[]
[null,null,null,null,"BALANCE SHEET",null,null,{"$f":"H15","v":"31/XX/20XX"},null,null,{"$f":"K15","v":"31/XX/20XX"},null,null,{"$f":"N15","v":"31/XX/20XX"}]
[null,null,"BS12",null,"Total fixed assets",null,null,{"$f":"SUM(H49:H52)","v":0},null,null,{"$f":"SUM(K49:K52)","v":0},null,null,{"$f":"SUM(N49:N52)","v":0}]
[{"$f":"IF(OR(H49<0,K49<0,N49<0),1,0)","v":0},null,null,null,"Intangible assets"]
[{"$f":"IF(OR(H50<0,K50<0,N50<0),1,0)","v":0},null,null,null,"Tangible assets"]
[0,null,null,null,"Heritage assets"]
[0,null,null,null,"Investments"]
[null,null,"BS23","*","Total current assets",null,null,{"$f":"SUM(H54:H57)","v":0},null,null,{"$f":"SUM(K54:K57)","v":0},null,null,{"$f":"SUM(N54:N57)","v":0}]
[0,null,null,null,"Stocks"]
[0,null,null,null,"Debtors"]
[0,null,null,null,"Investments"]
[0,null,"BS32",null,"Cash at bank and in hand"]
[]
[null,null,"BS33",null,"Creditors: Amounts falling due within one year"]
[]
[null,null,"BS34",null,"Net current assets or liabilities",null,null,{"$f":"H53-H59","v":0},null,null,{"$f":"K53-K59","v":0},null,null,{"$f":"N53-N59","v":0}]
[]
[null,null,null,null,"Total assets less current liabilities",null,null,{"$f":"H53+H48-H59","v":0},null,null,{"$f":"K53+K48-K59","v":0},null,null,{"$f":"N53+N48-N59","v":0}]
[null,null,"BS44","*","Creditors: Amount falling due in more than one year"]
[]
[null,null,"BS47",null,"Total Net Assets or Liabilities excluding pension asset or liability",null,null,{"$f":"H48+H53-H59-H64","v":0},null,null,{"$f":"K48+K53-K59-K64","v":0},null,null,{"$f":"N48+N53-N59-N64","v":0}]
[null,null,"BS48",null,"Defined benefit pension scheme asset or liability"]
[null,null,"BS49",null,"Total net assets or liabilities",null,null,{"$f":"H66+H67","v":0},null,null,{"$f":"K66+K67","v":0},null,null,{"$f":"N66+N67","v":0}]
[]
[null,null,null,null,"The funds of the charity:"]
[{"$f":"IF(OR(H71<0,K71<0,N71<0),1,0)","v":0},null,"BS50",null,"Restricted - Endowment funds"]
[0,null,"BS51",null,"Restricted income funds"]
[0,null,"BS52",null,"Unrestricted funds"]
[0,null,"BS53",null,"Revaluation reserve"]
[0,null,"BS54",null,"Pension reserve"]
[null,null,"BS55",null,"Total unrestricted funds",null,null,{"$f":"H73","v":0},null,null,{"$f":"K73","v":0},null,null,{"$f":"N73","v":0}]
[]
[null,null,"BS56",null,"Total charity funds",null,null,{"$f":"SUM(H71:H75)","v":0},null,null,{"$f":"SUM(K71:K75)","v":0},null,null,{"$f":"SUM(N71:N75)","v":0}]
[]
[null,null,"CL1","*","Grant Commitments and Contingent Liabilities in support of Group undertakings (£'000s)"]
[null,null,"CL2",null,"Uncapped liabilities "]
[]
[]
[null,{"$f":"1-(H84*K84*N84)","v":0},null,null,"Balance sheet balances?",null,null,{"$f":"ABS((H78+H64+H59)-(H53+H48+H67)) < eTol","v":true},null,null,{"$f":"ABS((K78+K64+K59)-(K53+K48+K67)) < eTol","v":true},null,null,{"$f":"ABS((N78+N64+N59)-(N53+N48+N67)) < eTol","v":true}]
[]
[null,null,null,null,"CASH FLOW",null,null,{"$f":"H15","v":"31/XX/20XX"},null,null,{"$f":"K15","v":"31/XX/20XX"},null,null,{"$f":"N15","v":"31/XX/20XX"}]
[null,null,"CF1","*","Net cash flow from operating activities (After working capital and tax)"]
[null,null,"CV1",null,"Annual contract value (£000s)",null,null,{"$f":"'Authority Input Lite'!$F$36","v":0},null,null,{"$f":"'Authority Input Lite'!$F$36","v":0},null,null,{"$f":"'Authority Input Lite'!$F$36","v":0}]
[null,null,"CF32","*","Annual contract value (£000s)",null,null,{"$f":"'Authority Input'!$F$40","v":0},null,null,{"$f":"'Authority Input'!$F$40","v":0},null,null,{"$f":"'Authority Input'!$F$40","v":0}]
[]
[]
["End of Sheet"]

{"sheet":"Ancillary>","index":22,"n_rows":2,"n_cols":2,"rows_kept":2,"cut":false,"hidden":false,"merged":[]}
[]
[null,"ANCILLARY>"]

{"sheet":"2.1 Lead & Parents","index":23,"n_rows":70,"n_cols":10,"rows_kept":70,"cut":false,"hidden":false,"merged":[[47,3,47,6],[67,3,67,6],[5,2,5,3],[12,9,12,10],[11,9,11,10],[28,3,28,6],[27,3,27,6],[11,5,12,5],[11,6,12,6],[31,5,32,5],[31,6,32,6],[51,5,52,5],[51,6,52,6]],"read":"row_number_cap"}
[]
[null,null,{"$f":"cstProjectName","v":0}]
[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)","v":"2.1 Lead & Parents"}]
[null,null,{"$f":"IF(ISBLANK(cstProtectiveMarking),\"\",cstProtectiveMarking)","v":""}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A70)","v":0},{"$f":"SUM(B9:B70)","v":0}]
[null,null,"FOR BIDDER COMPLETION",null,null,null,null,null,"FOR BIDDER COMPLETION"]
[null,null,null,null,null,null,null,null,"Lots and your bids"]
[null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$27,'1.1b Lead & Parents NFP'!F$12,'1.1a Lead & Parents'!F$12)","v":0},"Input",null,null,"Details"]
[null,null,"Country of Registration","[x]",null,"Parent Company Guarantee (PCG): Obligor / guarantor entities?",null,null,"Commercial Agreement / Contract Reference",{"$f":"'Authority Input'!G45","v":0}]
[null,null,"Registered Number","[x]",null,null,null,null,"Commercial Agreement / Contract Name",{"$f":"'Authority Input'!G46","v":0}]
[null,null,"DUNS Number","[x]",null,null,null,null,"Note: Indicate for which lots you are bidding by checking the corresponding box"]
[null,null,"Share Price",null,null,"Exchange and date",null,null,"Lot Title","Bidder Allocation"]
[null,null,"Credit Rating",null,null,"Source and date",null,null,{"$f":"'Authority Input'!F50","v":0},true]
[null,null,"Credit Score or report",null,null,"Source and date",null,null,{"$f":"'Authority Input'!F51","v":0},true]
[null,null,null,null,null,null,null,null,{"$f":"'Authority Input'!F52","v":0},true]
[null,null,"Prior and anticipated financial covenant breaches:",null,null,"Details",null,null,{"$f":"'Authority Input'!F53","v":0},true]
[null,null,"Current financial covenants:",null,null,null,null,null,{"$f":"'Authority Input'!F54","v":0},true]
[null,null,"1. Measure and threshold",null,null,"Source and details",null,null,{"$f":"'Authority Input'!F55","v":0},true]
[null,null,"2. Measure and threshold",null,null,"Source and details",null,null,{"$f":"'Authority Input'!F56","v":0},true]
[null,null,"3. Measure and threshold",null,null,"Source and details",null,null,{"$f":"'Authority Input'!F57","v":0},true]
[null,null,"4. Measure and threshold",null,null,"Source and details",null,null,{"$f":"'Authority Input'!F58","v":0},true]
[null,null,"5. Measure and threshold",null,null,"Source and details",null,null,{"$f":"'Authority Input'!F59","v":0},true]
[null,null,null,null,null,null,null,null,{"$f":"'Authority Input'!F60","v":0},true]
[null,null,"External audit opinion",null,null,null,null,null,{"$f":"'Authority Input'!F61","v":0},true]
[null,null,"Where the opinions for the prior three periods were not \"Unmodified: Unqualified\", provide further details:",null,null,null,null,null,{"$f":"'Authority Input'!F62","v":0},true]
[null,null,null,null,null,null,null,null,{"$f":"'Authority Input'!F63","v":0},true]
[null,null,null,null,null,null,null,null,{"$f":"'Authority Input'!F64","v":0},true]
[null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$27,'1.1b Lead & Parents NFP'!Z$12,'1.1a Lead & Parents'!N$12)","v":0},"Input",null,null,"Details",null,{"$f":"'Authority Input'!F65","v":0},true]
[null,null,"Country of Registration","[x]",null,"Parent Company Guarantee (PCG): Obligor / guarantor entities?",null,null,{"$f":"'Authority Input'!F66","v":0},true]
[null,null,"Registered Number","[x]",null,null,null,null,{"$f":"'Authority Input'!F67","v":0},true]
[null,null,"DUNS Number","[x]",null,null,null,null,{"$f":"'Authority Input'!F68","v":0},true]
[null,null,"Share Price",null,null,"Exchange and date",null,null,{"$f":"'Authority Input'!F69","v":0},true]
[null,null,"Credit Rating",null,null,"Source and date",null,null,{"$f":"'Authority Input'!F70","v":0},true]
[null,null,"Credit Score or report",null,null,"Source and date",null,null,{"$f":"'Authority Input'!F71","v":0},true]
[null,null,null,null,null,null,null,null,{"$f":"'Authority Input'!F72","v":0},true]
[null,null,"Prior and anticipated financial covenant breaches:",null,null,"Details",null,null,{"$f":"'Authority Input'!F73","v":0},true]
[null,null,"Current financial covenants:",null,null,null,null,null,{"$f":"'Authority Input'!F74","v":0},true]
[null,null,"1. Measure and threshold",null,null,"Source and details",null,null,{"$f":"'Authority Input'!F75","v":0},true]
[null,null,"2. Measure and threshold",null,null,"Source and details"]
[null,null,"3. Measure and threshold",null,null,"Source and details"]
[null,null,"4. Measure and threshold",null,null,"Source and details"]
[null,null,"5. Measure and threshold",null,null,"Source and details"]
[]
[null,null,"External audit opinion"]
[null,null,"Where the opinions for the prior three periods were not \"Unmodified: Unqualified\", provide further details:"]
[]
[]
[null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$27,'1.1b Lead & Parents NFP'!AN$12,'1.1a Lead & Parents'!V$12)","v":0},"Input",null,null,"Details"]
[null,null,"Country of Registration","[x]",null,"Parent Company Guarantee (PCG): Obligor / guarantor entities?"]
[null,null,"Registered Number","[x]"]
[null,null,"DUNS Number","[x]"]
[null,null,"Share Price",null,null,"Exchange and date"]
[null,null,"Credit Rating",null,null,"Source and date"]
[null,null,"Credit Score or report",null,null,"Source and date"]
[]
[null,null,"Prior and anticipated financial covenant breaches:",null,null,"Details"]
[null,null,"Current financial covenants:"]
[null,null,"1. Measure and threshold",null,null,"Source and details"]
[null,null,"2. Measure and threshold",null,null,"Source and details"]
[null,null,"3. Measure and threshold",null,null,"Source and details"]
[null,null,"4. Measure and threshold",null,null,"Source and details"]
[null,null,"5. Measure and threshold",null,null,"Source and details"]
[]
[null,null,"External audit opinion"]
[null,null,"Where the opinions for the prior three periods were not \"Unmodified: Unqualified\", provide further details:"]
[]
["End of Sheet"]

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[]
[null,null,{"$f":"cstProjectName","v":0}]
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[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A70)","v":0},{"$f":"SUM(B9:B70)","v":0}]
[null,null,{"$f":"IF('Bidder Instructions'!$H$28=3,\"DO NOT COMPLETE\",\"FOR BIDDER COMPLETION\")","v":"FOR BIDDER COMPLETION"}]
[]
[null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,'1.2b Other NFP'!F$12,'1.2a Other'!F$12,\"No sub-contractor selected, do not fill out below\")","v":"Subcontractor/Guarantor/Entity #1"},"Input",null,null,"Details"]
[null,null,"Country of Registration","[x]"]
[null,null,"Registered Number","[x]"]
[null,null,"DUNS Number","[x]"]
[null,null,"Share Price",null,null,"Exchange and date"]
[null,null,"Credit Rating",null,null,"Source and date"]
[null,null,"Credit Score or report",null,null,"Source and date"]
[]
[null,null,"Prior and anticipated financial covenant breaches:",null,null,"Details"]
[null,null,"Current financial covenants:"]
[null,null,"1. Measure and threshold",null,null,"Source and details"]
[null,null,"2. Measure and threshold",null,null,"Source and details"]
[null,null,"3. Measure and threshold",null,null,"Source and details"]
[null,null,"4. Measure and threshold",null,null,"Source and details"]
[null,null,"5. Measure and threshold",null,null,"Source and details"]
[]
[null,null,"External audit opinion"]
[null,null,"Where the opinions for the prior three periods were not \"Unmodified: Unqualified\", provide further details:"]
[]
[]
[null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,'1.2b Other NFP'!P$12,'1.2a Other'!J$12,\"No sub-contractor selected, do not fill out below\")","v":"Subcontractor/Guarantor/Entity #2"},"Input",null,null,"Details"]
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[]
[null,null,"Prior and anticipated financial covenant breaches:",null,null,"Details"]
[null,null,"Current financial covenants:"]
[null,null,"1. Measure and threshold",null,null,"Source and details"]
[null,null,"2. Measure and threshold",null,null,"Source and details"]
[null,null,"3. Measure and threshold",null,null,"Source and details"]
[null,null,"4. Measure and threshold",null,null,"Source and details"]
[null,null,"5. Measure and threshold",null,null,"Source and details"]
[]
[null,null,"External audit opinion"]
[null,null,"Where the opinions for the prior three periods were not \"Unmodified: Unqualified\", provide further details:"]
[]
[]
[null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,'1.2b Other NFP'!AD$12,'1.2a Other'!R$12,\"No sub-contractor selected, do not fill out below\")","v":"Subcontractor/Guarantor/Entity #3"},"Input",null,null,"Details"]
[null,null,"Country of Registration","[x]"]
[null,null,"Registered Number","[x]"]
[null,null,"DUNS Number","[x]"]
[null,null,"Share Price",null,null,"Exchange and date"]
[null,null,"Credit Rating",null,null,"Source and date"]
[null,null,"Credit Score or report",null,null,"Source and date"]
[]
[null,null,"Prior and anticipated financial covenant breaches:",null,null,"Details"]
[null,null,"Current financial covenants:"]
[null,null,"1. Measure and threshold",null,null,"Source and details"]
[null,null,"2. Measure and threshold",null,null,"Source and details"]
[null,null,"3. Measure and threshold",null,null,"Source and details"]
[null,null,"4. Measure and threshold",null,null,"Source and details"]
[null,null,"5. Measure and threshold",null,null,"Source and details"]
[]
[null,null,"External audit opinion"]
[null,null,"Where the opinions for the prior three periods were not \"Unmodified: Unqualified\", provide further details:"]
[]
["End of Sheet"]

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[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents FVRA Lite'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A70)","v":0},{"$f":"SUM(B9:B70)","v":0}]
[null,null,"FOR BIDDER COMPLETION"]
[]
[null,null,{"$f":"'1.3a Lead'!$E$13","v":0},"Input",null,null,"Details"]
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[null,null,"DUNS Number","[x]"]
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[null,null,"Credit Rating",null,null,"Source and date"]
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[]
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[null,null,"Current financial covenants:"]
[null,null,"1. Measure and threshold",null,null,"Source and details"]
[null,null,"2. Measure and threshold",null,null,"Source and details"]
[null,null,"3. Measure and threshold",null,null,"Source and details"]
[null,null,"4. Measure and threshold",null,null,"Source and details"]
[null,null,"5. Measure and threshold",null,null,"Source and details"]
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[null,null,"External audit opinion"]
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[]
["End of Sheet"]

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[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
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[{"$f":"SUM(A9:A116)","v":0},{"$f":"SUM(B9:B116)","v":0}]
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[]
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[]
[null,null,"3a","Free cash flow to Net Debt Ratio\n\nNet Debt negative i.e. Net Cash: 'Low Risk’\nIf Net Debt positive and Free Cash Flow negative: 'High Risk'\nIf Net Debt and Free Cash Flow zero: 'N/A'",null,{"$f":"IFERROR(IF(OR(F50=0,F47=0),\"N/A\",IF(F50/F47<0,0,F50/F47)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(OR(G50=0,G47=0),\"N/A\",IF(G50/G47<0,0,G50/G47)),\"N/A\")","v":"N/A"},"N/A",{"$f":"IF(AND(F50=0,F47=0),\"N/A\",IF(F47<0,\"Net Cash\",IF(F50<0,\"Negative Cash Flow\",F27)))","v":"N/A"},{"$f":"IF(AND(G50=0,G47=0),\"N/A\",IF(G47<0,\"Net Cash\",IF(G50<0,\"Negative Cash Flow\",G27)))","v":"N/A"},"N/A",null,{"$f":"IFERROR(IF(OR(M50=0,M47=0),\"N/A\",IF(M50/M47<0,0,M50/M47)),\"N/A\")","v":"N/A"},"N/A","N/A",{"$f":"IF(AND(M50=0,M47=0),\"N/A\",IF(M47<0,\"Net Cash\",IF(M50<0,\"Negative Cash Flow\",M27)))","v":"N/A"},{"$f":"IF(AND(N50=0,N47=0),\"N/A\",IF(N47<0,\"Net Cash\",IF(N50<0,\"Negative Cash Flow\",N27)))","v":"N/A"},{"$f":"IF(AND(O50=0,O47=0),\"N/A\",IF(O47<0,\"Net Cash\",IF(O50<0,\"Negative Cash Flow\",O27)))","v":"N/A"},null,{"$f":"IFERROR(IF(OR(T50=0,T47=0),\"N/A\",IF(T50/T47<0,0,T50/T47)),\"N/A\")","v":"N/A"},"N/A","N/A",{"$f":"IF(AND(T50=0,T47=0),\"N/A\",IF(T47<0,\"Net Cash\",IF(T50<0,\"Negative Cash Flow\",T27)))","v":"N/A"},{"$f":"IF(AND(U50=0,U47=0),\"N/A\",IF(U47<0,\"Net Cash\",IF(U50<0,\"Negative Cash Flow\",U27)))","v":"N/A"},{"$f":"IF(AND(V50=0,V47=0),\"N/A\",IF(V47<0,\"Net Cash\",IF(V50<0,\"Negative Cash Flow\",V27)))","v":"N/A"},null,null,null,"3a","Free cash flow to Net Debt Ratio\n\nNet Debt negative i.e. Net Cash: 'Low Risk’\nIf Net Debt positive and Free Cash Flow negative: 'High Risk'\nIf Net Debt and Free Cash Flow zero: 'N/A'"]
[null,null,null,"Current liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Current liabilities"]
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[]
[]
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["BS34","BS17",null,"Cash and cash equivalents (Incl marketable securities) /  Cash at bank and in hand and equivalents","less",{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.1b Lead & Parents NFP'!\"&AF46,\"#'1.1a Lead & Parents'!\"&AF46),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.1b Lead & Parents NFP\",\"1.1a Lead & Parents\")&\"'!\"&AF46)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.1b Lead & Parents NFP'!\"&AG46,\"#'1.1a Lead & Parents'!\"&AG46),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.1b Lead & Parents NFP\",\"1.1a Lead & Parents\")&\"'!\"&AG46)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.1b Lead & Parents NFP'!\"&AH46,\"#'1.1a Lead & Parents'!\"&AH46),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.1b Lead & Parents NFP\",\"1.1a Lead & Parents\")&\"'!\"&AH46)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder 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[null,null,null,"Net debt",null,{"$f":"SUM(F29:F34,F36:F41)-SUM(F43:F46)","v":0},{"$f":"SUM(G29:G34,G36:G41)-SUM(G43:G46)","v":0},{"$f":"SUM(H29:H34,H36:H41)-SUM(H43:H46)","v":0},null,null,null,null,{"$f":"SUM(M29:M34,M36:M41)-SUM(M43:M46)","v":0},{"$f":"SUM(N29:N34,N36:N41)-SUM(N43:N46)","v":0},{"$f":"SUM(O29:O34,O36:O41)-SUM(O43:O46)","v":0},null,null,null,null,{"$f":"SUM(T29:T34,T36:T41)-SUM(T43:T46)","v":0},{"$f":"SUM(U29:U34,U36:U41)-SUM(U43:U46)","v":0},{"$f":"SUM(V29:V34,V36:V41)-SUM(V43:V46)","v":0},null,null,null,null,null,null,null,"Net debt"]
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["CF2","CF2",null,"Capital expenditure (Tangible and intangible)","less",{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.1b Lead & Parents NFP'!\"&AF49,\"#'1.1a Lead & Parents'!\"&AF49),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.1b Lead & Parents NFP\",\"1.1a Lead & Parents\")&\"'!\"&AF49)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.1b Lead & Parents NFP'!\"&AG49,\"#'1.1a Lead & Parents'!\"&AG49),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.1b Lead & Parents NFP\",\"1.1a Lead & Parents\")&\"'!\"&AG49)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.1b Lead & Parents NFP'!\"&AH49,\"#'1.1a Lead & Parents'!\"&AH49),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.1b Lead & Parents NFP\",\"1.1a Lead & Parents\")&\"'!\"&AH49)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.1b Lead & Parents NFP'!\"&AM49,\"#'1.1a 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[null,null,null,"Free cash flow",null,{"$f":"SUM(F48:F49)","v":0},{"$f":"SUM(G48:G49)","v":0},{"$f":"SUM(H48:H49)","v":0},null,null,null,null,{"$f":"SUM(M48:M49)","v":0},{"$f":"SUM(N48:N49)","v":0},{"$f":"SUM(O48:O49)","v":0},null,null,null,null,{"$f":"SUM(T48:T49)","v":0},{"$f":"SUM(U48:U49)","v":0},{"$f":"SUM(V48:V49)","v":0},null,null,null,null,null,null,null,"Free cash flow"]
[]
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[null,null,null,"Net debt",null,{"$f":"F47","v":0},{"$f":"G47","v":0},{"$f":"H47","v":0},null,null,null,null,{"$f":"M47","v":0},{"$f":"N47","v":0},{"$f":"O47","v":0},null,null,null,null,{"$f":"T47","v":0},{"$f":"U47","v":0},{"$f":"V47","v":0},null,null,null,null,null,null,null,"Net debt"]
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[]
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["IS15","N/A",null,{"$f":"IF('Bidder Instructions'!$H$27=1,\"\",\"Share of results of associates and joint ventures\")","v":"Share of results of associates and joint ventures"},{"$f":"IF(D68=\"\",\"\",\"add\")","v":"add"},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.1b Lead & Parents NFP'!\"&AF68,\"#'1.1a Lead & Parents'!\"&AF68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.1b Lead & Parents NFP\",\"1.1a Lead & Parents\")&\"'!\"&AF68)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.1b Lead & Parents NFP'!\"&AG68,\"#'1.1a Lead & Parents'!\"&AG68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.1b Lead & Parents NFP\",\"1.1a Lead & Parents\")&\"'!\"&AG68)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.1b Lead & Parents NFP'!\"&AH68,\"#'1.1a Lead & Parents'!\"&AH68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.1b Lead & Parents NFP\",\"1.1a Lead & 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[]
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[null,null,null,"Other non-current assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other non-current assets"]
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[]
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["IS9","IS13",null,"Operating profit / Net income/(expenditure) before gains and losses ",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AF25,\"#'1.2a Other'!\"&AF25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AF25)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AG25,\"#'1.2a Other'!\"&AG25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AG25)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AH25,\"#'1.2a Other'!\"&AH25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AH25)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AM25,\"#'1.2a Other'!\"&AM25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AM25)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AN25,\"#'1.2a Other'!\"&AN25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AN25)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AO25,\"#'1.2a Other'!\"&AO25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AO25)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AT25,\"#'1.2a Other'!\"&AT25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AT25)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AU25,\"#'1.2a Other'!\"&AU25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AU25)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AV25,\"#'1.2a Other'!\"&AV25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AV25)),\"\")","v":0},null,null,null,null,"IS9",0,null,"Operating profit / Net income/(expenditure) before gains and losses ",null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB25,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AF$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA25,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AF$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$F$30"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB25,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AG$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA25,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AG$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$G$30"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB25,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AH$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA25,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AH$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$H$30"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB25,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AM$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA25,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AM$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$N$30"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB25,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AN$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA25,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AN$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$O$30"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB25,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AO$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA25,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AO$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$P$30"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB25,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AT$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA25,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AT$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$V$30"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB25,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AU$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA25,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AU$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$W$30"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB25,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AV$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA25,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AV$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$X$30"}]
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[]
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["CF2","CF2",null,"Capital expenditure (Tangible and intangible)","less",{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AF50,\"#'1.2a Other'!\"&AF50),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AF50)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AG50,\"#'1.2a Other'!\"&AG50),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AG50)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AH50,\"#'1.2a Other'!\"&AH50),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AH50)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AM50,\"#'1.2a Other'!\"&AM50),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AM50)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AN50,\"#'1.2a Other'!\"&AN50),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AN50)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AO50,\"#'1.2a Other'!\"&AO50),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AO50)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AT50,\"#'1.2a Other'!\"&AT50),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AT50)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AU50,\"#'1.2a Other'!\"&AU50),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AU50)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AV50,\"#'1.2a Other'!\"&AV50),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AV50)),\"\")","v":0},null,null,null,null,"CF2",0,null,"Capital expenditure (Tangible and intangible)","less",{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB50,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AF$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA50,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AF$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$F$142"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB50,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AG$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA50,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AG$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$G$142"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB50,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AH$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA50,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AH$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$H$142"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB50,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AM$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA50,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AM$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$N$142"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB50,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AN$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA50,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AN$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$O$142"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB50,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AO$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA50,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AO$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$P$142"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB50,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AT$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA50,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AT$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$V$142"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB50,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AU$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA50,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AU$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$W$142"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB50,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AV$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA50,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AV$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$X$142"}]
[null,null,null,"Free cash flow",null,{"$f":"SUM(F49:F50)","v":0},{"$f":"SUM(G49:G50)","v":0},{"$f":"SUM(H49:H50)","v":0},null,null,null,null,{"$f":"SUM(M49:M50)","v":0},{"$f":"SUM(N49:N50)","v":0},{"$f":"SUM(O49:O50)","v":0},null,null,null,null,{"$f":"SUM(T49:T50)","v":0},{"$f":"SUM(U49:U50)","v":0},{"$f":"SUM(V49:V50)","v":0},null,null,null,null,null,null,null,"Free cash flow"]
[]
[null,null,"3b","Net Debt to EBITDA Ratio\n\nNet Debt negative: ‘Low Risk’\nIf Net Debt positive and EBITDA negative: ‘High Risk’\nExceptional and non-underlying items not included where the net total is positive (ie income)\nIf Net Debt and EBITDA zero: 'N/A'",null,{"$f":"IFERROR(IF(OR(F54=0,F58=0),\"N/A\",IF(F54/F58<0,0,F54/F58)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(OR(G54=0,G58=0),\"N/A\",IF(G54/G58<0,0,G54/G58)),\"N/A\")","v":"N/A"},"N/A",{"$f":"IFERROR(IF(AND(F54=0,F58=0),\"N/A\",IF(F54<0,\"Net Cash\",IF(F58<=0,\"Negative EBITDA\",F53))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(AND(G54=0,G58=0),\"N/A\",IF(G54<0,\"Net Cash\",IF(G58<=0,\"Negative EBITDA\",G53))),\"N/A\")","v":"N/A"},"N/A",null,{"$f":"IFERROR(IF(OR(M54=0,M58=0),\"N/A\",IF(M54/M58<0,0,M54/M58)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(OR(N54=0,N58=0),\"N/A\",IF(N54/N58<0,0,N54/N58)),\"N/A\")","v":"N/A"},"N/A",{"$f":"IFERROR(IF(AND(M54=0,M58=0),\"N/A\",IF(M54<0,\"Net Cash\",IF(M58<=0,\"Negative EBITDA\",M53))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(AND(N54=0,N58=0),\"N/A\",IF(N54<0,\"Net Cash\",IF(N58<=0,\"Negative EBITDA\",N53))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(AND(O54=0,O58=0),\"N/A\",IF(O54<0,\"Net Cash\",IF(O58<=0,\"Negative EBITDA\",O53))),\"N/A\")","v":"N/A"},null,{"$f":"IFERROR(IF(OR(T54=0,T58=0),\"N/A\",IF(T54/T58<0,0,T54/T58)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(OR(U54=0,U58=0),\"N/A\",IF(U54/U58<0,0,U54/U58)),\"N/A\")","v":"N/A"},"N/A",{"$f":"IFERROR(IF(AND(T54=0,T58=0),\"N/A\",IF(T54<0,\"Net Cash\",IF(T58<=0,\"Negative EBITDA\",T53))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(AND(U54=0,U58=0),\"N/A\",IF(U54<0,\"Net Cash\",IF(U58<=0,\"Negative EBITDA\",U53))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(AND(V54=0,V58=0),\"N/A\",IF(V54<0,\"Net Cash\",IF(V58<=0,\"Negative EBITDA\",V53))),\"N/A\")","v":"N/A"},null,null,null,"3b"]
[null,null,null,"Net debt",null,{"$f":"F48","v":0},{"$f":"G48","v":0},{"$f":"H48","v":0},null,null,null,null,{"$f":"M48","v":0},{"$f":"N48","v":0},{"$f":"O48","v":0},null,null,null,null,{"$f":"T48","v":0},{"$f":"U48","v":0},{"$f":"V48","v":0},null,null,null,null,null,null,null,"Net debt"]
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[null,null,null,"Net debt",null,{"$f":"F48","v":0},{"$f":"G54","v":0},{"$f":"H54","v":0},null,null,null,null,{"$f":"M48","v":0},{"$f":"N54","v":0},{"$f":"O54","v":0},null,null,null,null,{"$f":"T48","v":0},{"$f":"U54","v":0},{"$f":"V54","v":0},null,null,null,null,null,null,null,"Net debt"]
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["BS64","BS39",null,"Employee benefit liabilities (Pension etc.)",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AF64,\"#'1.2a Other'!\"&AF64),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AF64)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AG64,\"#'1.2a Other'!\"&AG64),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AG64)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AH64,\"#'1.2a Other'!\"&AH64),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AH64)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AM64,\"#'1.2a Other'!\"&AM64),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AM64)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AN64,\"#'1.2a Other'!\"&AN64),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AN64)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AO64,\"#'1.2a Other'!\"&AO64),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AO64)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AT64,\"#'1.2a Other'!\"&AT64),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AT64)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AU64,\"#'1.2a Other'!\"&AU64),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AU64)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AV64,\"#'1.2a Other'!\"&AV64),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AV64)),\"\")","v":0},null,null,null,null,"BS64",0,null,"Employee benefit liabilities (Pension etc.)",null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB64,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AF$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA64,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AF$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$F$114"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB64,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AG$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA64,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AG$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$G$114"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB64,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AH$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA64,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AH$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$H$114"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB64,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AM$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA64,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AM$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$N$114"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB64,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AN$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA64,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AN$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$O$114"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB64,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AO$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA64,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AO$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$P$114"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB64,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AT$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA64,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AT$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$V$114"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB64,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AU$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA64,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AU$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$W$114"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB64,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AV$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA64,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AV$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$X$114"}]
[]
[null,null,5,"Interest Paid Cover\n\nInterest Paid negative: ‘Low risk’\nIf Interest Paid positive and coverage negative: 'High Risk'\nExceptional and non-underlying items not included where the net total is positive (ie income)\nIf Interest Paid and coverage zero: 'N/A'",null,{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,F67/-SUM(F71),IF(F68<0,SUM(F67,F68,F69)/-SUM(F71),SUM(F67,F69)/-SUM(F71))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,G67/-SUM(G71),IF(G68<0,SUM(G67,G68,G69)/-SUM(G71),SUM(G67,G69)/-SUM(G71))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,H67/-SUM(H71),IF(H68<0,SUM(H67,H68,H69)/-SUM(H71),SUM(H67,H69)/-SUM(H71))),\"N/A\")","v":"N/A"},{"$f":"IF(F67<0, \"Operating Loss\", F66)","v":"N/A"},{"$f":"IF(G67<0, \"Operating Loss\", G66)","v":"N/A"},"N/A",null,{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,M67/-SUM(M71),IF(M68<0,SUM(M67,M68,M69)/-SUM(M71),SUM(M67,M69)/-SUM(M71))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,N67/-SUM(N71),IF(N68<0,SUM(N67,N68,N69)/-SUM(N71),SUM(N67,N69)/-SUM(N71))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,O67/-SUM(O71),IF(O68<0,SUM(O67,O68,O69)/-SUM(O71),SUM(O67,O69)/-SUM(O71))),\"N/A\")","v":"N/A"},{"$f":"IF(M67<0, \"Operating Loss\", M66)","v":"N/A"},{"$f":"IF(N67<0, \"Operating Loss\", N66)","v":"N/A"},{"$f":"IF(O67<0, \"Operating Loss\", O66)","v":"N/A"},null,{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,T67/-SUM(T71),IF(T68<0,SUM(T67,T68,T69)/-SUM(T71),SUM(T67,T69)/-SUM(T71))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,U67/-SUM(U71),IF(U68<0,SUM(U67,U68,U69)/-SUM(U71),SUM(U67,U69)/-SUM(U71))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,V67/-SUM(V71),IF(V68<0,SUM(V67,V68,V69)/-SUM(V71),SUM(V67,V69)/-SUM(V71))),\"N/A\")","v":"N/A"},{"$f":"IF(T67<0, \"Operating Loss\", T66)","v":"N/A"},{"$f":"IF(U67<0, \"Operating Loss\", U66)","v":"N/A"},{"$f":"IF(V67<0, \"Operating Loss\", V66)","v":"N/A"},null,null,null,5]
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["IS11","N/A",null,{"$f":"IF('Bidder Instructions'!$H$27=1,\"\",\"Exceptional and non-underlying items\")","v":"Exceptional and non-underlying items"},{"$f":"IF(D68=\"\",\"\",\"add\")","v":"add"},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AF68,\"#'1.2a Other'!\"&AF68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AF68)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AG68,\"#'1.2a Other'!\"&AG68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AG68)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AH68,\"#'1.2a Other'!\"&AH68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AH68)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AM68,\"#'1.2a Other'!\"&AM68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AM68)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AN68,\"#'1.2a Other'!\"&AN68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AN68)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AO68,\"#'1.2a Other'!\"&AO68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AO68)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AT68,\"#'1.2a Other'!\"&AT68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AT68)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AU68,\"#'1.2a Other'!\"&AU68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AU68)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AV68,\"#'1.2a Other'!\"&AV68),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AV68)),\"\")","v":0},null,null,null,null,"IS11",0,null,{"$f":"IF('Bidder Instructions'!$H$27=1,\"\",\"Exceptional and non-underlying items\")","v":"Exceptional and non-underlying items"},{"$f":"IF(AD68=\"\",\"\",\"add\")","v":"add"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB68,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AF$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA68,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AF$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$F$32"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB68,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AG$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA68,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AG$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$G$32"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB68,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AH$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA68,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AH$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$H$32"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB68,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AM$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA68,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AM$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$N$32"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB68,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AN$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA68,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AN$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$O$32"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB68,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AO$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA68,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AO$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$P$32"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB68,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AT$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA68,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AT$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$V$32"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB68,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AU$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA68,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AU$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$W$32"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB68,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AV$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA68,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AV$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$X$32"}]
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[null,null,null,"Divided by",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,null,"Divided by"]
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[]
["BS79","BS48",7,"Net Asset Value",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.2b Other NFP'!\"&AF80,\"#'1.2a Other'!\"&AF80),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AF80)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.2b Other NFP'!\"&AG80,\"#'1.2a Other'!\"&AG80),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AG80)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.2b Other NFP'!\"&AH80,\"#'1.2a Other'!\"&AH80),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AH80)),\"\")","v":0},{"$f":"F80","v":0},{"$f":"G80","v":0},{"$f":"H80","v":0},null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.2b Other NFP'!\"&AM80,\"#'1.2a Other'!\"&AM80),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AM80)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.2b Other NFP'!\"&AN80,\"#'1.2a Other'!\"&AN80),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AN80)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.2b Other NFP'!\"&AO80,\"#'1.2a Other'!\"&AO80),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AO80)),\"\")","v":0},{"$f":"M80","v":0},{"$f":"N80","v":0},{"$f":"O80","v":0},null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.2b Other NFP'!\"&AT80,\"#'1.2a Other'!\"&AT80),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AT80)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.2b Other NFP'!\"&AU80,\"#'1.2a Other'!\"&AU80),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AU80)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$27,\"#'1.2b Other NFP'!\"&AV80,\"#'1.2a Other'!\"&AV80),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$27,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AV80)),\"\")","v":0},{"$f":"T80","v":0},{"$f":"U80","v":0},{"$f":"V80","v":0},null,"BS79",0,7,"Net Asset Value",null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB80,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AF$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA80,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AF$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$F$129"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB80,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AG$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA80,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AG$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$G$129"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB80,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AH$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA80,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AH$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$H$129"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB80,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AM$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA80,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AM$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$N$129"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB80,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AN$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA80,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AN$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$O$129"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB80,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AO$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA80,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AO$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$P$129"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB80,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AT$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA80,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AT$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$V$129"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB80,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AU$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA80,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AU$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$W$129"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB80,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AV$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA80,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AV$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$X$129"}]
[]
[null,null,8,"Group Exposure Ratio\n\nIf Uncapped liabilities \"Yes\": 'High Risk'",null,{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,SUM(F85,F88,F90)/SUM(F93:F95,F97:F98),SUM(F85,F86,F88,F89,F90)/SUM(F93:F96,F98)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,SUM(G85,G88,G90)/SUM(G93:G95,G97:G98),SUM(G85,G86,G88,G89,G90)/SUM(G93:G96,G98)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,SUM(H85,H88,H90)/SUM(H93:H95,H97:H98),SUM(H85,H86,H88,H89,H90)/SUM(H93:H96,H98)),\"N/A\")","v":"N/A"},{"$f":"F82","v":"N/A"},{"$f":"G82","v":"N/A"},"N/A",null,{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,SUM(M85,M88,M90)/SUM(M93:M95,M97:M98),SUM(M85,M86,M88,M89,M90)/SUM(M93:M96,M98)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,SUM(N85,N88,N90)/SUM(N93:N95,N97:N98),SUM(N85,N86,N88,N89,N90)/SUM(N93:N96,N98)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,SUM(O85,O88,O90)/SUM(O93:O95,O97:O98),SUM(O85,O86,O88,O89,O90)/SUM(O93:O96,O98)),\"N/A\")","v":"N/A"},{"$f":"M82","v":"N/A"},{"$f":"N82","v":"N/A"},{"$f":"O82","v":"N/A"},null,{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,SUM(T85,T88,T90)/SUM(T93:T95,T97:T98),SUM(T85,T86,T88,T89,T90)/SUM(T93:T96,T98)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,SUM(U85,U88,U90)/SUM(U93:U95,U97:U98),SUM(U85,U86,U88,U89,U90)/SUM(U93:U96,U98)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(CHOOSE('Bidder Instructions'!$H$27,SUM(V85,V88,V90)/SUM(V93:V95,V97:V98),SUM(V85,V86,V88,V89,V90)/SUM(V93:V96,V98)),\"N/A\")","v":"N/A"},{"$f":"T82","v":"N/A"},{"$f":"U82","v":"N/A"},{"$f":"V82","v":"N/A"},null,null,null,8,"Group Exposure Ratio\n\nIf Uncapped liabilities \"Yes\": 'High Risk'"]
["CL2","CL2",null,"Uncapped liabilities?",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AF83,\"#'1.2a Other'!\"&AF83),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AF83)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AG83,\"#'1.2a Other'!\"&AG83),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AG83)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AH83,\"#'1.2a Other'!\"&AH83),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AH83)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AM83,\"#'1.2a Other'!\"&AM83),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AM83)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AN83,\"#'1.2a Other'!\"&AN83),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AN83)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AO83,\"#'1.2a Other'!\"&AO83),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AO83)),\"\")","v":0},null,null,null,null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AT83,\"#'1.2a Other'!\"&AT83),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AT83)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AU83,\"#'1.2a Other'!\"&AU83),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AU83)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions'!$H$28,\"#'1.2b Other NFP'!\"&AV83,\"#'1.2a Other'!\"&AV83),INDIRECT(\"'\"&CHOOSE('Bidder Instructions'!$H$28,\"1.2b Other NFP\",\"1.2a Other\")&\"'!\"&AV83)),\"\")","v":0},null,null,null,null,"CL2",0,null,"Uncapped liabilities?",null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB83,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AF$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA83,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AF$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$F$134"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB83,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AG$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA83,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AG$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$G$134"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB83,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AH$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA83,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AH$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$H$134"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB83,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AM$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA83,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AM$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$N$134"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB83,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AN$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA83,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AN$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$O$134"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB83,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AO$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA83,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AO$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$P$134"},null,null,null,null,{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB83,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AT$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA83,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AT$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$V$134"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB83,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AU$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA83,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AU$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$W$134"},{"$f":"CHOOSE('Bidder Instructions'!$H$28,ADDRESS(MATCH($AB83,'1.2b Other NFP'!$C:$C,0)+$AF$15,MATCH(AV$17,'1.2b Other NFP'!$9:$9,0)+$AF$14,1,1),ADDRESS(MATCH($AA83,'1.2a Other'!$C:$C,0)+$AF$13,MATCH(AV$17,'1.2a Other'!$9:$9,0)+$AF$12,1,1))","v":"$X$134"}]
[null,null,null,"Other non-current assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Other non-current assets"]
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[]
[null,null,"VCSE 2","Operating Reliance Ratio",null,{"$f":"IFERROR(IF(F105=0,0,(CHOOSE('Bidder Instructions'!$H$28,F105/-F106))),\"N/A\")","v":0},{"$f":"IFERROR(IF(G105=0,0,(CHOOSE('Bidder Instructions'!$H$28,G105/-G106))),\"N/A\")","v":0},{"$f":"IFERROR(IF(H105=0,0,(CHOOSE('Bidder Instructions'!$H$28,H105/-H106))),\"N/A\")","v":0},{"$f":"F104","v":0},{"$f":"G104","v":0},0,null,{"$f":"IFERROR(IF(M105=0,0,(CHOOSE('Bidder Instructions'!$H$28,M105/-M106))),\"N/A\")","v":0},{"$f":"IFERROR(IF(N105=0,0,(CHOOSE('Bidder Instructions'!$H$28,N105/-N106))),\"N/A\")","v":0},{"$f":"IFERROR(IF(O105=0,0,(CHOOSE('Bidder Instructions'!$H$28,O105/-O106))),\"N/A\")","v":0},{"$f":"M104","v":0},{"$f":"N104","v":0},{"$f":"O104","v":0},null,{"$f":"IFERROR(IF(T105=0,0,(CHOOSE('Bidder Instructions'!$H$28,T105/-T106))),\"N/A\")","v":0},{"$f":"IFERROR(IF(U105=0,0,(CHOOSE('Bidder Instructions'!$H$28,U105/-U106))),\"N/A\")","v":0},{"$f":"IFERROR(IF(V105=0,0,(CHOOSE('Bidder Instructions'!$H$28,V105/-V106))),\"N/A\")","v":0},{"$f":"T104","v":0},{"$f":"U104","v":0},{"$f":"V104","v":0},null,null,null,"VCSE 2","Operating Reliance Ratio"]
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[]
[null,null,"VCSE 3","Donations & Legacy Reliance Ratio",null,{"$f":"IFERROR(IF(F109=0,0,(CHOOSE('Bidder Instructions'!$H$28,F109/F110))),\"N/A\")","v":0},{"$f":"IFERROR(IF(G109=0,0,(CHOOSE('Bidder Instructions'!$H$28,G109/G110))),\"N/A\")","v":0},{"$f":"IFERROR(IF(H109=0,0,(CHOOSE('Bidder Instructions'!$H$28,H109/H110))),\"N/A\")","v":0},{"$f":"F108","v":0},{"$f":"G108","v":0},0,null,{"$f":"IFERROR(IF(M109=0,0,(CHOOSE('Bidder Instructions'!$H$28,M109/M110))),\"N/A\")","v":0},{"$f":"IFERROR(IF(N109=0,0,(CHOOSE('Bidder Instructions'!$H$28,N109/N110))),\"N/A\")","v":0},{"$f":"IFERROR(IF(O109=0,0,(CHOOSE('Bidder Instructions'!$H$28,O109/O110))),\"N/A\")","v":0},{"$f":"M108","v":0},{"$f":"N108","v":0},{"$f":"O108","v":0},null,{"$f":"IFERROR(IF(T109=0,0,(CHOOSE('Bidder Instructions'!$H$28,T109/T110))),\"N/A\")","v":0},{"$f":"IFERROR(IF(U109=0,0,(CHOOSE('Bidder Instructions'!$H$28,U109/U110))),\"N/A\")","v":0},{"$f":"IFERROR(IF(V109=0,0,(CHOOSE('Bidder Instructions'!$H$28,V109/V110))),\"N/A\")","v":0},{"$f":"T108","v":0},{"$f":"U108","v":0},{"$f":"V108","v":0},null,null,null,"VCSE 3","Donations & Legacy Reliance Ratio"]
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[]
[]
["End of Sheet"]

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[]
[null,null,2,"Operating Margin",null,{"$f":"IFERROR(IF(F24=0,0,(F25/F24)),\"N/A\")","v":0},{"$f":"IFERROR(IF(G24=0,0,(G25/G24)),\"N/A\")","v":0},0,{"$f":"F23","v":0},{"$f":"G23","v":0},0,null,null,null,null,2,"Operating Margin"]
["IS1",null,null,"Turnover / Total income and endowments",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&S24,\"#'1.3a Lead'!\"&S24),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&S24)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T24,\"#'1.3a Lead'!\"&T24),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T24)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U24,\"#'1.3a Lead'!\"&U24),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U24)),\"\")","v":0},null,null,null,null,null,{"$f":"A24","v":"IS1"},0,null,"Turnover / Total income and endowments",null,{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O24,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N24,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$21"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O24,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N24,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$21"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O24,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N24,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$21"}]
["IS6",null,null,"Operating profit / Net income/(expenditure) before gains and losses ",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&S25,\"#'1.3a Lead'!\"&S25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&S25)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T25,\"#'1.3a Lead'!\"&T25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T25)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U25,\"#'1.3a Lead'!\"&U25),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U25)),\"\")","v":0},null,null,null,null,null,{"$f":"A25","v":"IS6"},0,null,"Operating profit / Net income/(expenditure) before gains and losses ",null,{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O25,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N25,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$26"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O25,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N25,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$26"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O25,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N25,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$26"}]
[]
[]
[null,null,"3b","Net Debt to EBITDA Ratio\n\nNet Debt negative: ‘Low Risk’\nIf Net Debt positive and EBITDA negative: ‘High Risk’\nExceptional and non-underlying items not included where the net total is positive (ie income)\nIf Net Debt and EBITDA zero: 'N/A'",null,{"$f":"IFERROR(IF(OR(F34=0,F37=0),\"N/A\",IF(F34/F37<0,0,F34/F37)),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(OR(G34=0,G37=0),\"N/A\",IF(G34/G37<0,0,G34/G37)),\"N/A\")","v":"N/A"},"N/A",{"$f":"IF(AND(F37=0,F34=0),\"N/A\",IF(F34<0,\"Net Cash\",IF(F37<0,\"Negative EBITDA\",F28)))","v":"N/A"},{"$f":"IF(AND(G37=0,G34=0),\"N/A\",IF(G34<0,\"Net Cash\",IF(G37<0,\"Negative EBITDA\",G28)))","v":"N/A"},"N/A",null,null,null,null,"3b","Net Debt to EBITDA Ratio"]
["BS13",null,null,"Current loans and overdrafts",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&S29,\"#'1.3a Lead'!\"&S29),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&S29)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T29,\"#'1.3a Lead'!\"&T29),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T29)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U29,\"#'1.3a Lead'!\"&U29),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U29)),\"\")","v":0},null,null,null,null,null,{"$f":"A29","v":"BS13"},0,null,"Current loans and overdrafts",null,{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O29,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N29,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$53"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O29,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N29,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$53"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O29,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N29,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$53"}]
["BS14",null,null,"Other current debt",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&S30,\"#'1.3a Lead'!\"&S30),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&S30)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T30,\"#'1.3a Lead'!\"&T30),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T30)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U30,\"#'1.3a Lead'!\"&U30),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U30)),\"\")","v":0},null,null,null,null,null,{"$f":"A30","v":"BS14"},0,null,"Other current debt",null,{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O30,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N30,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$54"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O30,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N30,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$54"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O30,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N30,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$54"}]
["BS20",null,null,"Non-current loans and borrowings",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&S31,\"#'1.3a Lead'!\"&S31),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&S31)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T31,\"#'1.3a Lead'!\"&T31),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T31)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U31,\"#'1.3a Lead'!\"&U31),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U31)),\"\")","v":0},null,null,null,null,null,{"$f":"A31","v":"BS20"},0,null,"Non-current loans and borrowings",null,{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O31,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N31,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$63"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O31,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N31,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$63"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O31,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N31,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$63"}]
["BS21",null,null,"Other non-current debt",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&S32,\"#'1.3a Lead'!\"&S32),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&S32)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T32,\"#'1.3a Lead'!\"&T32),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T32)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U32,\"#'1.3a Lead'!\"&U32),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U32)),\"\")","v":0},null,null,null,null,null,{"$f":"A32","v":"BS21"},0,null,"Other non-current debt",null,{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O32,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N32,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$64"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O32,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N32,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$64"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O32,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N32,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$64"}]
["BS10",null,null,"Cash and cash equivalents (Incl marketable securities) /  Cash at bank and in hand and equivalents","less",{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&S33,\"#'1.3a Lead'!\"&S33),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&S33)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T33,\"#'1.3a Lead'!\"&T33),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T33)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U33,\"#'1.3a Lead'!\"&U33),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U33)),\"\")","v":0},null,null,null,null,null,{"$f":"A33","v":"BS10"},0,null,"Cash and cash equivalents (Incl marketable securities) /  Cash at bank and in hand and equivalents","less",{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O33,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N33,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$50"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O33,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N33,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$50"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O33,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N33,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$50"}]
["BS30",null,null,"Net debt",null,{"$f":"IFERROR(F29+F30+F31+F32-F33,\"\")","v":0},{"$f":"IFERROR(G29+G30+G31+G32-G33,\"\")","v":0},0,null,null,null,null,null,"BS30",0,null,"Net debt",null,{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O34,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N34,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$77"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O34,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N34,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$77"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O34,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N34,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$77"}]
["IS6",null,null,"Operating profit / Net income/(expenditure) before gains and losses ","-",{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&S35,\"#'1.3a Lead'!\"&S35),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&S35)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T35,\"#'1.3a Lead'!\"&T35),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T35)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U35,\"#'1.3a Lead'!\"&U35),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U35)),\"\")","v":0},null,null,null,null,null,"IS6",0,null,"Operating profit / Net income/(expenditure) before gains and losses ","-",{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O35,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N35,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$26"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O35,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N35,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$26"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O35,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N35,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$26"}]
["IS13",null,null,"Depreciation and Amortisation","less",{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&S36,\"#'1.3a Lead'!\"&S36),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&S36)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T36,\"#'1.3a Lead'!\"&T36),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T36)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U36,\"#'1.3a Lead'!\"&U36),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U36)),\"\")","v":0},null,null,null,null,null,"IS13",0,null,"Depreciation and Amortisation","less",{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O36,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N36,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$34"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O36,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N36,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$34"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O36,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N36,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$34"}]
[null,null,null,"EBITDA",null,{"$f":"IFERROR(F35-F36,\"\")","v":0},{"$f":"IFERROR(G35-G36,\"\")","v":0},0,{"$f":"CHOOSE('Bidder Instructions'!$H$27,I35-I36,IF(I36<0,I35+I36,I35-I36))","v":0},{"$f":"CHOOSE('Bidder Instructions'!$H$27,J35-J36,IF(J36<0,J35+J36,J35-J36))","v":0},{"$f":"CHOOSE('Bidder Instructions'!$H$27,K35-K36,IF(K36<0,K35+K36,K35-K36))","v":0},null,null,null,0,null,"EBITDA"]
[]
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[]
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["BS17",null,null,"Current liabilities",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&S46,\"#'1.3a Lead'!\"&S46),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&S46)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T46,\"#'1.3a Lead'!\"&T46),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T46)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U46,\"#'1.3a Lead'!\"&U46),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U46)),\"\")","v":0},null,null,null,null,null,"BS17",0,null,"Current liabilities",null,{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O46,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N46,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$57"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O46,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N46,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$57"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O46,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N46,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$57"}]
[]
["BS28",null,7,"Net Asset Value",null,{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Other NFP'!\"&S48,\"#'1.3a Lead'!\"&S48),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.bb Lead NFP\",\"1.3a Lead\")&\"'!\"&S48)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&T48,\"#'1.3a Lead'!\"&T48),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&T48)),\"\")","v":0},{"$f":"_xlfn.IFNA(HYPERLINK(CHOOSE('Bidder Instructions Lite'!$G$25,\"#'1.3b Lead NFP'!\"&U48,\"#'1.3a Lead'!\"&U48),INDIRECT(\"'\"&CHOOSE('Bidder Instructions Lite'!$G$25,\"1.3b Lead NFP\",\"1.3a Lead\")&\"'!\"&U48)),\"\")","v":0},{"$f":"F48","v":0},{"$f":"G48","v":0},0,null,null,{"$f":"A48","v":"BS28"},0,7,"Net Asset Value",null,{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O48,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(S$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N48,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(S$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$E$71"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O48,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(T$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N48,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(T$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$F$71"},{"$f":"CHOOSE('Bidder Instructions Lite'!$G$25,ADDRESS(MATCH($O48,'1.3b Lead NFP'!$C:$C,0)+$S$16,MATCH(U$17,'1.3b Lead NFP'!$9:$9,0)+$S$15,1,1),ADDRESS(MATCH($N48,'1.3a Lead'!$C:$C,0)+$S$14,MATCH(U$17,'1.3a Lead'!$9:$9,0)+$S$13,1,1))","v":"$G$71"}]
[]
[null,null,"VCSE 1","Operating Reserve Ratio",null,{"$f":"IFERROR(IF(F51=0,0,(CHOOSE('Bidder Instructions Lite'!$G$25,(F51/-F52)*12))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(G51=0,0,(CHOOSE('Bidder Instructions Lite'!$G$25,(G51/-G52)*12))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(H51=0,0,(CHOOSE('Bidder Instructions Lite'!$G$25,(H51/-H52)*12))),\"N/A\")","v":"N/A"},{"$f":"F50","v":"N/A"},{"$f":"G50","v":"N/A"},{"$f":"H50","v":"N/A"},null,null,null,null,"VCSE 1","Operating Reserve Ratio"]
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[]
[null,null,"VCSE 4","Operating Cash Ratio",null,{"$f":"IFERROR(IF(F63=0,0,(CHOOSE('Bidder Instructions Lite'!$G$25,F63/F64))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(G63=0,0,(CHOOSE('Bidder Instructions Lite'!$G$25,G63/G64))),\"N/A\")","v":"N/A"},{"$f":"IFERROR(IF(H63=0,0,(CHOOSE('Bidder Instructions Lite'!$G$25,H63/H64))),\"N/A\")","v":"N/A"},{"$f":"F62","v":"N/A"},{"$f":"G62","v":"N/A"},{"$f":"H62","v":"N/A"},null,null,null,null,"VCSE 4","Operating Cash Ratio"]
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[]
[]
["End of Sheet"]

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[null,"EVALUATION>"]

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[null,null,"FOR COMPLETION BY BIDDER AND AUTHORITY"]
[null,null,"Company Name",null,null,{"$f":"LeadBidder","v":0},null,null,null,"Authority Evaluation Notes"]
[null,null,"Country of Registration",null,null,{"$f":"'3.1 Lead & Parents'!I11","v":"[x]"}]
[null,null,"Registered Number",null,null,{"$f":"'3.1 Lead & Parents'!I12","v":"[x]"}]
[null,null,"DUNS Number",null,null,{"$f":"'3.1 Lead & Parents'!I13","v":"[x]"}]
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[]
[null,null,null,"Ratios",null,{"$f":"'3.1 Lead & Parents'!F18","v":"31/XX/20XX"},{"$f":"'3.1 Lead & Parents'!G18","v":"31/XX/20XX"},{"$f":"'3.1 Lead & Parents'!H18","v":"31/XX/20XX"},"Bidder Clarification","Authority Evaluation Notes"]
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[null,null,2,"Operating Margin",null,{"$f":"'3.1 Lead & Parents'!I22","v":0},{"$f":"'3.1 Lead & Parents'!J22","v":0},{"$f":"'3.1 Lead & Parents'!K22","v":0}]
[null,null,"3a","Free cash flow to Net Debt Ratio",null,{"$f":"'3.1 Lead & Parents'!I27","v":"N/A"},{"$f":"'3.1 Lead & Parents'!J27","v":"N/A"},{"$f":"'3.1 Lead & Parents'!K27","v":"N/A"}]
[null,null,"3b","Net Debt to EBITDA Ratio",null,{"$f":"'3.1 Lead & Parents'!I52","v":"N/A"},{"$f":"'3.1 Lead & Parents'!J52","v":"N/A"},{"$f":"'3.1 Lead & Parents'!K52","v":"N/A"}]
[null,null,4,"Net Debt and Net Pension Deficit to EBITDA Ratio",null,{"$f":"'3.1 Lead & Parents'!I59","v":"N/A"},{"$f":"'3.1 Lead & Parents'!J59","v":"N/A"},{"$f":"'3.1 Lead & Parents'!K59","v":"N/A"}]
[null,null,5,"Interest Paid Cover",null,{"$f":"'3.1 Lead & Parents'!I65","v":"N/A"},{"$f":"'3.1 Lead & Parents'!J65","v":"N/A"},{"$f":"'3.1 Lead & Parents'!K65","v":"N/A"}]
[null,null,6,"Acid Ratio",null,{"$f":"'3.1 Lead & Parents'!I74","v":"N/A"},{"$f":"'3.1 Lead & Parents'!J74","v":"N/A"},{"$f":"'3.1 Lead & Parents'!K74","v":"N/A"}]
[null,null,7,"Net Asset Value",null,{"$f":"'3.1 Lead & Parents'!I79","v":0},{"$f":"'3.1 Lead & Parents'!J79","v":0},{"$f":"'3.1 Lead & Parents'!K79","v":0}]
[null,null,8,"Group Exposure Ratio",null,{"$f":"'3.1 Lead & Parents'!I81","v":"N/A"},{"$f":"'3.1 Lead & Parents'!J81","v":"N/A"},{"$f":"'3.1 Lead & Parents'!K81","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W$100","v":0}]
[null,null,"VCSE 1","Operating Reserve Ratio",null,{"$f":"'3.1 Lead & Parents'!I99","v":0},{"$f":"'3.1 Lead & Parents'!J99","v":0},{"$f":"'3.1 Lead & Parents'!K99","v":0}]
[null,null,"VCSE 2","Operating Reliance Ratio",null,{"$f":"'3.1 Lead & Parents'!I103","v":0},{"$f":"'3.1 Lead & Parents'!J103","v":0},{"$f":"'3.1 Lead & Parents'!K103","v":0}]
[null,null,"VCSE 3","Donations & Legacy Reliance Ratio",null,{"$f":"'3.1 Lead & Parents'!I107","v":0},{"$f":"'3.1 Lead & Parents'!J107","v":0},{"$f":"'3.1 Lead & Parents'!K107","v":0}]
[null,null,"VCSE 4","Operating Cash Ratio",null,{"$f":"'3.1 Lead & Parents'!I111","v":0},{"$f":"'3.1 Lead & Parents'!J111","v":0},{"$f":"'3.1 Lead & Parents'!K111","v":0}]
["End of Sheet"]

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[]
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[null,null,1,"Turnover Ratio",null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!P$19","v":"N/A"},{"$f":"'3.2 Other'!Q$19","v":"N/A"},{"$f":"'3.2 Other'!R$19","v":"N/A"}]
[null,null,2,"Operating Margin",null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!P$23","v":0},{"$f":"'3.2 Other'!Q$23","v":0},{"$f":"'3.2 Other'!R$23","v":0}]
[null,null,"3a","Free cash flow to Net Debt Ratio",null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!P$28","v":"N/A"},{"$f":"'3.2 Other'!Q$28","v":"N/A"},{"$f":"'3.2 Other'!R$28","v":"N/A"}]
[null,null,"3b","Net Debt to EBITDA Ratio",null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!P$53","v":"N/A"},{"$f":"'3.2 Other'!Q$53","v":"N/A"},{"$f":"'3.2 Other'!R$53","v":"N/A"}]
[null,null,4,"Net Debt and Net Pension Deficit to EBITDA Ratio",null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!P$60","v":"N/A"},{"$f":"'3.2 Other'!Q$60","v":"N/A"},{"$f":"'3.2 Other'!R$60","v":"N/A"}]
[null,null,5,"Interest Paid Cover",null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!P$66","v":"N/A"},{"$f":"'3.2 Other'!Q$66","v":"N/A"},{"$f":"'3.2 Other'!R$66","v":"N/A"}]
[null,null,6,"Acid Ratio",null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!P$75","v":"N/A"},{"$f":"'3.2 Other'!Q$75","v":"N/A"},{"$f":"'3.2 Other'!R$75","v":"N/A"}]
[null,null,7,"Net Asset Value",null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!P$80","v":0},{"$f":"'3.2 Other'!Q$80","v":0},{"$f":"'3.2 Other'!R$80","v":0}]
[null,null,8,"Group Exposure Ratio",null,{"$f":"'3.1 Lead & Parents'!I81","v":"N/A"},{"$f":"'3.1 Lead & Parents'!J81","v":"N/A"},{"$f":"'3.1 Lead & Parents'!K81","v":"N/A"},null,null,null,null,{"$f":"'3.2 Other'!P$82","v":"N/A"},{"$f":"'3.2 Other'!Q$82","v":"N/A"},{"$f":"'3.2 Other'!R$82","v":"N/A"},null,null,null,null,{"$f":"'3.2 Other'!W$100","v":0}]
[null,null,"VCSE 1","Operating Reserve Ratio",null,{"$f":"'3.1 Lead & Parents'!I99","v":0},{"$f":"'3.1 Lead & Parents'!J99","v":0},{"$f":"'3.1 Lead & Parents'!K99","v":0},{"$f":"'3.1 Lead & Parents'!L99","v":0},{"$f":"'3.1 Lead & Parents'!M99","v":0},{"$f":"'3.1 Lead & Parents'!N99","v":0},{"$f":"'3.1 Lead & Parents'!O99","v":0},{"$f":"'3.2 Other'!P100","v":0},{"$f":"'3.2 Other'!Q100","v":0},{"$f":"'3.2 Other'!R100","v":0}]
[null,null,"VCSE 2","Operating Reliance Ratio",null,{"$f":"'3.1 Lead & Parents'!I103","v":0},{"$f":"'3.1 Lead & Parents'!J103","v":0},{"$f":"'3.1 Lead & Parents'!K103","v":0},{"$f":"'3.1 Lead & Parents'!L103","v":0},{"$f":"'3.1 Lead & Parents'!M103","v":0},{"$f":"'3.1 Lead & Parents'!N103","v":0},{"$f":"'3.1 Lead & Parents'!O103","v":0},{"$f":"'3.2 Other'!P104","v":0},{"$f":"'3.2 Other'!Q104","v":0},{"$f":"'3.2 Other'!R104","v":0}]
[null,null,"VCSE 3","Donations & Legacy Reliance Ratio",null,{"$f":"'3.1 Lead & Parents'!I107","v":0},{"$f":"'3.1 Lead & Parents'!J107","v":0},{"$f":"'3.1 Lead & Parents'!K107","v":0},{"$f":"'3.1 Lead & Parents'!L107","v":0},{"$f":"'3.1 Lead & Parents'!M107","v":0},{"$f":"'3.1 Lead & Parents'!N107","v":0},{"$f":"'3.1 Lead & Parents'!O107","v":0},{"$f":"'3.2 Other'!P108","v":0},{"$f":"'3.2 Other'!Q108","v":0},{"$f":"'3.2 Other'!R108","v":0}]
[null,null,"VCSE 4","Operating Cash Ratio",null,{"$f":"'3.1 Lead & Parents'!I111","v":0},{"$f":"'3.1 Lead & Parents'!J111","v":0},{"$f":"'3.1 Lead & Parents'!K111","v":0},{"$f":"'3.1 Lead & Parents'!L111","v":0},{"$f":"'3.1 Lead & Parents'!M111","v":0},{"$f":"'3.1 Lead & Parents'!N111","v":0},{"$f":"'3.1 Lead & Parents'!O111","v":0},{"$f":"'3.2 Other'!P112","v":0},{"$f":"'3.2 Other'!Q112","v":0},{"$f":"'3.2 Other'!R112","v":0}]
["End of Sheet"]

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[]
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[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)&\" Evaluation\"","v":"4.2c Other (3) Evaluation"}]
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[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A31)","v":0},{"$f":"SUM(B9:B31)","v":0}]
[null,null,"FOR COMPLETION BY BIDDER AND AUTHORITY"]
[null,null,"Company Name",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Entity3","v":"Subcontractor/Guarantor/Entity #3"},null,null,null,"Authority Evaluation Notes"]
[null,null,"Country of Registration",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W11","v":"[x]"}]
[null,null,"Registered Number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W12","v":"[x]"}]
[null,null,"DUNS Number",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W13","v":"[x]"}]
[null,null,"Most Recent Accounting Period End",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W14","v":"31/XX/20XX"}]
[null,null,"Entity type (from \"Bidder Instructions\" worksheet)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W15","v":"Private/Public Company or LLP"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Evaluation Outcome"]
[]
[null,null,null,"Ratios",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!T18","v":"31/XX/20XX"},{"$f":"'3.2 Other'!U18","v":"31/XX/20XX"},{"$f":"'3.2 Other'!V18","v":"31/XX/20XX"},"Bidder Clarification","Authority Evaluation Notes"]
[null,null,1,"Turnover Ratio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W$19","v":"N/A"},{"$f":"'3.2 Other'!X$19","v":"N/A"},{"$f":"'3.2 Other'!Y$19","v":"N/A"}]
[null,null,2,"Operating Margin",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W$23","v":0},{"$f":"'3.2 Other'!X$23","v":0},{"$f":"'3.2 Other'!Y$23","v":0}]
[null,null,"3a","Free cash flow to Net Debt Ratio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W$28","v":"N/A"},{"$f":"'3.2 Other'!X$28","v":"N/A"},{"$f":"'3.2 Other'!Y$28","v":"N/A"}]
[null,null,"3b","Net Debt to EBITDA Ratio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W$53","v":"N/A"},{"$f":"'3.2 Other'!X$53","v":"N/A"},{"$f":"'3.2 Other'!Y$53","v":"N/A"}]
[null,null,4,"Net Debt and Net Pension Deficit to EBITDA Ratio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W$60","v":"N/A"},{"$f":"'3.2 Other'!X$60","v":"N/A"},{"$f":"'3.2 Other'!Y$60","v":"N/A"}]
[null,null,5,"Interest Paid Cover",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W$66","v":"N/A"},{"$f":"'3.2 Other'!X$66","v":"N/A"},{"$f":"'3.2 Other'!Y$66","v":"N/A"}]
[null,null,6,"Acid Ratio",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W$75","v":"N/A"},{"$f":"'3.2 Other'!X$75","v":"N/A"},{"$f":"'3.2 Other'!Y$75","v":"N/A"}]
[null,null,7,"Net Asset Value",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W$80","v":0},{"$f":"'3.2 Other'!X$80","v":0},{"$f":"'3.2 Other'!Y$80","v":0}]
[null,null,8,"Group Exposure Ratio",null,{"$f":"'3.1 Lead & Parents'!I81","v":"N/A"},{"$f":"'3.1 Lead & Parents'!J81","v":"N/A"},{"$f":"'3.1 Lead & Parents'!K81","v":"N/A"},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W$82","v":"N/A"},{"$f":"'3.2 Other'!X$82","v":"N/A"},{"$f":"'3.2 Other'!Y$82","v":"N/A"}]
[null,null,"VCSE 1","Operating Reserve Ratio",null,{"$f":"'3.1 Lead & Parents'!I99","v":0},{"$f":"'3.1 Lead & Parents'!J99","v":0},{"$f":"'3.1 Lead & Parents'!K99","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W100","v":0},{"$f":"'3.2 Other'!X100","v":0},{"$f":"'3.2 Other'!Y100","v":0}]
[null,null,"VCSE 2","Operating Reliance Ratio",null,{"$f":"'3.1 Lead & Parents'!I103","v":0},{"$f":"'3.1 Lead & Parents'!J103","v":0},{"$f":"'3.1 Lead & Parents'!K103","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W104","v":0},{"$f":"'3.2 Other'!X104","v":0},{"$f":"'3.2 Other'!Y104","v":0}]
[null,null,"VCSE 3","Donations & Legacy Reliance Ratio",null,{"$f":"'3.1 Lead & Parents'!I107","v":0},{"$f":"'3.1 Lead & Parents'!J107","v":0},{"$f":"'3.1 Lead & Parents'!K107","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W108","v":0},{"$f":"'3.2 Other'!X108","v":0},{"$f":"'3.2 Other'!Y108","v":0}]
[null,null,"VCSE 4","Operating Cash Ratio",null,{"$f":"'3.1 Lead & Parents'!I111","v":0},{"$f":"'3.1 Lead & Parents'!J111","v":0},{"$f":"'3.1 Lead & Parents'!K111","v":0},null,null,null,null,null,null,null,null,null,null,null,{"$f":"'3.2 Other'!W112","v":0},{"$f":"'3.2 Other'!X112","v":0},{"$f":"'3.2 Other'!Y112","v":0}]
["End of Sheet"]

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[]
[null,null,{"$f":"cstProjectName","v":0}]
[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)","v":"4.3 Evaluation Summary"}]
[null,null,{"$f":"IF(ISBLANK(cstProtectiveMarking),\"\",cstProtectiveMarking)","v":""}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A42)","v":0},{"$f":"SUM(B9:B42)","v":0}]
[null,null,"FOR COMPLETION BY AUTHORITY - PROTECT AND/OR HIDE SHEET BEFORE SHARING"]
[null,null,"Commercial Agreement / Contract Ref:",null,null,{"$f":"'Authority Input'!G45","v":0}]
[null,null,"Commercial Agreement / Contract Name:",null,null,{"$f":"'Authority Input'!G46","v":0}]
[]
[null,null,"Entity Name",null,null,"Evaluation Outcome"]
[null,null,{"$f":"HYPERLINK(\"#'4.1a Lead'!$F$10\",LeadBidder)","v":0},null,null,{"$f":"'4.1a Lead'!$J$16","v":0}]
[null,null,{"$f":"HYPERLINK(\"#'4.1b Immediate Parent'!$F$10\",ImmediateP)","v":0},null,null,{"$f":"'4.1b Immediate Parent'!$Q$16","v":0}]
[null,null,{"$f":"HYPERLINK(\"#'4.1c Ultimate Parent'!$F$10\",UltimateP)","v":0},null,null,{"$f":"'4.1c Ultimate Parent'!$X$16","v":0}]
[null,null,{"$f":"HYPERLINK(\"#'4.2a Other (1)'!$F$10\",Entity1)","v":"Subcontractor/Guarantor/Entity #1"},null,null,{"$f":"'4.2a Other (1)'!$J$16","v":0}]
[null,null,{"$f":"HYPERLINK(\"#'4.2b Other (2)'!$F$10\",Entity2)","v":"Subcontractor/Guarantor/Entity #2"},null,null,{"$f":"'4.2b Other (2)'!$Q$16","v":0}]
[null,null,{"$f":"HYPERLINK(\"#'4.2c Other (3)'!$F$10\",Entity3)","v":"Subcontractor/Guarantor/Entity #3"},null,null,{"$f":"'4.2c Other (3)'!$X$16","v":0}]
[]
[null,null,"OVERALL EVALUATION OUTCOME"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Evaluator",null,null,"QA / Approval"]
[null,null,"Name"]
[null,null,"Role"]
[null,null,"Date"]
[]
[]
["End of Sheet"]

{"sheet":"4.4 Lead","index":38,"n_rows":34,"n_cols":29,"rows_kept":34,"cut":false,"hidden":true,"merged":[[23,11,23,12],[9,2,9,4],[10,2,10,4],[11,2,11,4],[12,2,12,4],[9,5,9,7],[10,5,10,7],[11,5,11,7],[12,5,12,7],[21,11,21,12],[22,11,22,12],[24,11,24,12],[25,11,25,12],[26,11,26,12],[20,11,20,12],[8,2,8,4],[13,2,13,4],[13,5,13,7],[14,2,14,4],[14,5,14,7],[21,8,21,10],[22,8,22,10],[24,8,24,10],[25,8,25,10],[26,8,26,10],[23,8,23,10],[20,8,20,10]]}
[]
[null,null,{"$f":"cstProjectName","v":0}]
[null,null,{"$f":"MID(CELL(\"filename\",A1),FIND(\"]\",CELL(\"filename\",A1))+1,256)&\" Evaluation\"","v":"4.4 Lead Evaluation"}]
[null,null,{"$f":"IF(ISBLANK(cstProtectiveMarking),\"\",cstProtectiveMarking)","v":""}]
[null,null,{"$f":"HYPERLINK(\"#'Contents'!A1\",sysChkWord)","v":"All Checks OK"}]
[null,null,{"$f":"HYPERLINK(\"#'Contents FVRA Lite'!A1\",\"Contents\")","v":"Contents"}]
[]
[{"$f":"SUM(A9:A33)","v":0},{"$f":"SUM(B9:B33)","v":0}]
[null,null,"FOR COMPLETION BY BIDDER AND AUTHORITY",null,null,null,null,null,null,null,null,"Definition No.","Ratio","Higher risk",null,"Lower risk","Interpretation"]
[null,null,"Company Name",null,null,{"$f":"'3.3 Lead'!$I10","v":"Lead Bidder"},null,null,null,null,null,1,"Turnover Ratio",{"$f":"'Authority Input Lite'!G24","v":1},null,{"$f":"'Authority Input Lite'!I24","v":2},"Higher the better"]
[null,null,"Country of Registration",null,null,{"$f":"'3.3 Lead'!$I11","v":"[x]"},null,null,null,null,null,2,"Operating Margin",{"$f":"'Authority Input Lite'!G25","v":0.05},null,{"$f":"'Authority Input Lite'!I25","v":0.1},"Higher the better"]
[null,null,"Registered Number",null,null,{"$f":"'3.3 Lead'!$I12","v":"[x]"},null,null,null,null,null,3,"Net Debt to EBITDA Ratio",{"$f":"'Authority Input Lite'!G26","v":3.5},null,{"$f":"'Authority Input Lite'!I26","v":2.5},"Lower the better",null,"Risk Scale"]
[null,null,"DUNS Number",null,null,{"$f":"'3.3 Lead'!$I13","v":"[x]"},null,null,null,null,null,4,"Interest Paid Cover",{"$f":"'Authority Input Lite'!G27","v":3},null,{"$f":"'Authority Input Lite'!I27","v":4.5},"Higher the better",null,{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AC$23)","v":1},{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AD$23)","v":1},{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AE$23)","v":1},{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AF$23)","v":1},{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AG$23)","v":1},{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AH$23)","v":1},{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AI$23)","v":1},{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AJ$23)","v":1},{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AK$23)","v":1},{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AL$23)","v":1},{"$f":"'Authority Input Lite'!$G$24+('Authority Input Lite'!$AB$24*'Authority Input Lite'!AM$23)","v":1}]
[null,null,"Most Recent Accounting Period End",null,null,{"$f":"'3.3 Lead'!$I14","v":"31/XX/20XX"},null,null,null,null,null,5,"Acid Ratio",{"$f":"'Authority Input Lite'!G28","v":0.8},null,{"$f":"'Authority Input Lite'!I28","v":1},"Higher the better",null,{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AC$23)","v":0.05},{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AD$23)","v":0.05},{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AE$23)","v":0.05},{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AF$23)","v":0.05},{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AG$23)","v":0.05},{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AH$23)","v":0.05},{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AI$23)","v":0.05},{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AJ$23)","v":0.05},{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AK$23)","v":0.05},{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AL$23)","v":0.05},{"$f":"'Authority Input Lite'!$G$25+('Authority Input Lite'!$AB$25*'Authority Input Lite'!AM$23)","v":0.05}]
[null,null,"Entity type (from \"Bidder Instructions\" worksheet)",null,null,{"$f":"'3.3 Lead'!$I15","v":"Private/Public Company or LLP"},null,null,null,null,null,6,"Net Asset Value",{"$f":"'Authority Input Lite'!G29","v":0},null,{"$f":"'Authority Input Lite'!I29","v":0},"Higher the better",null,{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AN$23)","v":2.5},{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AM$23)","v":2.5},{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AL$23)","v":2.5},{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AK$23)","v":2.5},{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AJ$23)","v":2.5},{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AI$23)","v":2.5},{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AH$23)","v":2.5},{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AG$23)","v":2.5},{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AF$23)","v":2.5},{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AE$23)","v":2.5},{"$f":"'Authority Input Lite'!$I$26+('Authority Input Lite'!$AB$26*'Authority Input Lite'!AD$23)","v":2.5}]
[null,null,null,null,null,null,null,null,null,null,null,"VCSE 1","Operating Reserve Ratio",{"$f":"'Authority Input Lite'!G30","v":2},null,{"$f":"'Authority Input Lite'!I30","v":4},"Higher the better",null,{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AC$23)","v":3},{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AD$23)","v":3},{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AE$23)","v":3},{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AF$23)","v":3},{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AG$23)","v":3},{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AH$23)","v":3},{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AI$23)","v":3},{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AJ$23)","v":3},{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AK$23)","v":3},{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AL$23)","v":3},{"$f":"'Authority Input Lite'!$G$27+('Authority Input Lite'!$AB$27*'Authority Input Lite'!AM$23)","v":3}]
[null,null,null,null,null,null,null,null,null,null,null,"VCSE 2","Operating Reliance Ratio",{"$f":"'Authority Input Lite'!G31","v":0.5},null,{"$f":"'Authority Input Lite'!I31","v":1},"Higher the better",null,{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AC$23)","v":0.8},{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AD$23)","v":0.8},{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AE$23)","v":0.8},{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AF$23)","v":0.8},{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AG$23)","v":0.8},{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AH$23)","v":0.8},{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AI$23)","v":0.8},{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AJ$23)","v":0.8},{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AK$23)","v":0.8},{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AL$23)","v":0.8},{"$f":"'Authority Input Lite'!$G$28+('Authority Input Lite'!$AB$28*'Authority Input Lite'!AM$23)","v":0.8}]
[null,null,null,null,null,null,null,null,null,null,null,"VCSE 3","Donations & Legacy Reliance Ratio",{"$f":"'Authority Input Lite'!G32","v":0.5},null,{"$f":"'Authority Input Lite'!I32","v":0.3},"Lower the better",null,{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AC$23)","v":0},{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AD$23)","v":0},{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AE$23)","v":0},{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AF$23)","v":0},{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AG$23)","v":0},{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AH$23)","v":0},{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AI$23)","v":0},{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AJ$23)","v":0},{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AK$23)","v":0},{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AL$23)","v":0},{"$f":"'Authority Input Lite'!$G$29+('Authority Input Lite'!$AB$29*'Authority Input Lite'!AM$23)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,"VCSE 4","Operating Cash Ratio",{"$f":"'Authority Input Lite'!G33","v":0.5},null,{"$f":"'Authority Input Lite'!I33","v":1},"Higher the better"]
[]
[null,null,null,"Ratios",null,{"$f":"'3.3 Lead'!F18","v":"31/XX/20XX"},{"$f":"'3.3 Lead'!G18","v":"31/XX/20XX"},{"$f":"'3.3 Lead'!H18","v":"31/XX/20XX"},"Bidder Clarification",null,null,"Authority Evaluation Notes"]
[null,null,1,"Turnover Ratio",null,{"$f":"'3.3 Lead'!I$19","v":"N/A"},{"$f":"'3.3 Lead'!J$19","v":"N/A"},{"$f":"'3.3 Lead'!K$19","v":"N/A"},"  "]
[null,null,2,"Operating Margin",null,{"$f":"'3.3 Lead'!I$23","v":0},{"$f":"'3.3 Lead'!J$23","v":0},{"$f":"'3.3 Lead'!K$23","v":0}]
[null,null,3,"Net Debt to EBITDA",null,{"$f":"'3.3 Lead'!I$28","v":"N/A"},{"$f":"'3.3 Lead'!J$28","v":"N/A"},{"$f":"'3.3 Lead'!K$28","v":"N/A"}]
[null,null,4,"Interest Paid Cover",null,{"$f":"'3.3 Lead'!I$39","v":"N/A"},{"$f":"'3.3 Lead'!J$39","v":"N/A"},{"$f":"'3.3 Lead'!K$39","v":"N/A"}]
[null,null,5,"Acid Ratio",null,{"$f":"'3.3 Lead'!I$43","v":"N/A"},{"$f":"'3.3 Lead'!J$43","v":"N/A"},{"$f":"'3.3 Lead'!K$43","v":"N/A"}]
[null,null,6,"Net Asset Value",null,{"$f":"'3.3 Lead'!I$48","v":0},{"$f":"'3.3 Lead'!J$48","v":0},{"$f":"'3.3 Lead'!K$48","v":0}]
[null,null,"VCSE 1","Operating Reserve Ratio",null,{"$f":"'3.3 Lead'!I$50","v":"N/A"},{"$f":"'3.3 Lead'!J$50","v":"N/A"},{"$f":"'3.3 Lead'!K$50","v":"N/A"}]
[null,null,"VCSE 2","Operating Reliance Ratio",null,{"$f":"'3.3 Lead'!I54","v":"N/A"},{"$f":"'3.3 Lead'!J54","v":"N/A"},{"$f":"'3.3 Lead'!K54","v":"N/A"}]
[null,null,"VCSE 3","Donations & Legacy Reliance Ratio",null,{"$f":"'3.3 Lead'!I58","v":"N/A"},{"$f":"'3.3 Lead'!J58","v":"N/A"},{"$f":"'3.3 Lead'!K58","v":"N/A"}]
[null,null,"VCSE 4","Operating Cash Ratio",null,{"$f":"'3.3 Lead'!I62","v":"N/A"},{"$f":"'3.3 Lead'!J62","v":"N/A"},{"$f":"'3.3 Lead'!K62","v":"N/A"}]
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["End of Sheet"]

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