Why was this page written?

If the sustainable cash flow 3 is sufficiently high, you do not need to consider the development of short-term debts. However, if it is not, or if the cash flow 3 is negative, the situation becomes dramatic. You can respond by creating a second cash flow 3 after the extraordinary cash inflows and outflows shown on the liquidity page. If you have selected the option year after year (in JUP PS), a special table will open. This must be shown.

The table begins with the short-term debts at the start of the year, to which sustainable cash flow 3 must be added. Then the planned investments must be deducted, including estimates for the unexpected replacement of machinery and equipment. Are there any cash inflows or outflows that were not included in cash flow 3? After this, the planned additional long-term loans must be taken into account. The table concludes with the short-term debts at the end of the year. Undoubtedly, entrepreneurs will find such a table easy to understand.

For more details have a look to my PDF: Business Management - Basics, Indicators, Examples.