15 lines
1.3 KiB
Markdown
15 lines
1.3 KiB
Markdown
Goal: Full 3-statement model (P&L, CFS, BS) for 25 years with depreciation, tax, working capital. Parity gate on statements.
|
||
Tasks:
|
||
|
||
S3-T01 Schema: OpexConfig, TaxConfig, Financials, PnLRow, CFSRow, BSRow.
|
||
S3-T02 financial/depreciation.py: book SLM by asset class (Plant 25y, BESS 12y, Building 30y, Intangible 25y, Land never), tax WDV 40% for plant. IDC capitalized proportionally.
|
||
S3-T03 financial/tax.py: 115BAA computation. PBT × 25.17%. Deferred tax from book/tax depreciation diff.
|
||
S3-T04 financial/working_capital.py: receivables, payables, inventory based on days inputs.
|
||
S3-T05 financial/pnl.py: 25-row P&L from revenue + opex + depreciation + interest schedule (passed in) + tax.
|
||
S3-T06 financial/cfs.py: CFO from PAT + depr - ΔWC; CFI from capex; CFF from debt + equity flows.
|
||
S3-T07 financial/bs.py: gross block, accumulated depr, net block, cash, receivables, equity, reserves, debt, payables, deferred tax. Reconciliation assertion.
|
||
S3-T08 Tests: each module unit tested. Integration test: dummy scenario, statements reconcile.
|
||
S3-T09 PARITY GATE: load nagasamudra_inputs.json, run with user's actual tariff. Each P&L line for years 1, 5, 10, 15, 25 within 0.5% of Excel. BS reconciles each year.
|
||
S3-T10 Documentation.
|
||
|
||
ESCALATION: Parity miss > 0.5% on any statement line → Opus.
|