BUSINESS PLAN BANQUE ET CAISSE D'EPARGNE DE L'ETAT LUXEMBOURG
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1 BUSINESS PLAN BANQUE ET CAISSE D'EPARGNE DE L'ETAT LUXEMBOURG
2 TABLE OF CONTENTS 1. THE BUSINESS 2. DESCRIPTION OF PROJECT 3. ANALYSIS OF THE BUSINESS 4. FINANCING PLAN 5. PROJECTED OPERATION PLAN 6. PROJECTED FINANCIAL POSITION
3 1. THE BUSINESS BUSINESS PLAN Name Legal status Address of registered office Telephone/Fax Contact name Managers/Directors First established Date established/date of takeover Share capital Partners/shareholders 1) 2) 3) 4) 5) 6) Accountant (Tel.) Workforce Number of people employed Labour staff : Office staff : Family members : Legal and administrative details Business licence :. Designation : in the name of: Artisan s card :. in the name of : Qualification : VAT : IBLC (BelgiumLuxembourg Exchange Institute) : Company registration number: Registration at Caisse d Assurance Maladie des Professions Indépendantes (Heath Insurance Fund for Independent Professions) : Registration at Caisse de Pension des Artisans, Commerçants et Indépendants (Pension Fund for the Crafts, Trades and Selfemployed sectors) : Affiliation to the Caisse Nationale des Prestations Familiales (National Family Benefits Fund) :
4 2. DESCRIPTION OF THE PLAN 3. ANALYSIS OF THE BUSINESS 1. Describe the business sector and products and/or services offered. What are their features, benefits and potential uses? 2. What are the basic characteristics of your market? 3. What kind of development is the sector in question undergoing (mergers/growth)? 4. Who are your direct competitors (names, products, market share)? In your opinion, what most differentiates you from your competitors? 5. Specify the various types of customers (existing and projected, payment terms and delays)? 6. What is your sales policy and what are your distribution channels? 7. Who are your suppliers (names, location, lead times and payment terms)? 8. Where is your main place of business and what equipment do you have? 9. Describe the structure of your business : Workforce (composition; capabilities/professional qualifications; age) Management (product/department managers) Financial management (manager; internal/external accounting; interim statement; IT tools)
5 10. What are your ambitions (business strategy)? Growth Profitability Stability Independence 4. FINANCING PLAN APPLICATION OF FUNDS Formation expenses Acquisition of property Deed costs Cost of conversion(s) National VAT to be paid Other fees Goodwill Obtaining patents Licences Other fees and commissions RESSOURCES Equity capital Grants SNCI equipment loan (Luxembourg longterm finance bank) Bank loan Long term loan Medium term loan Equipment lease Vehicle lease Business equipment Furniture and vehicle fleet Preferential debt payments Other Other financing (subordinated loan, joint loan, shareholder loan, etc.) Working capital requirements (Client debt.. ) Rent guarantee Guarantee of delivery Director s bank guarantee(s) Peformance bond TOTAL 1 TOTAL 1 Equity capital Bank loan Overdraft facility TOTAL 2 TOTAL 2 Equity capital Garantee(s) Total TOTAL 3 TOTAL 3 Total tes:
6 5. PROJECTED OPERATING PLAN Operating costs Per month Per year 1. Building costs Rentals and leasing charges Insurance Maintenance and repairs Electricity, gas, water, heating 2. Cost of fixtures and fittings Rentals and charges Insurance Maintenance and repairs Acquisition of small items of equipment 3. Selling costs Commission on sales Advertising and promotion Exhibitions and shows Charges for hospitality, travel expenses Credit insurance and incidental costs 4. General administrative costs Office supplies and other office costs Insurance Post, telephone, fax, etc Membership fees and subscriptions Staff training Litigation, lawyer s fees Accountancy fees 5. Staff remuneration Gross wages/salaries Social security contributions 6. Owner s remuneration Gross wage/salary Selfemployed worker s social security contributions Personal Insurance 7. Debt service Loan repayments (capital + interest) Interest on overdraft facility Rentals and leases Commission on bank guarantee(s) TOTAL FIXED COSTS (FC) 100 Gross Margin (GM) BREAK EVEN TURNOVER (=FC/GM) 6. PROJECTED FINANCIAL POSITION
7 Accounting year Fixed assets Stock / liabilities Client debts Other debts Available Share capital Personal / linked accounts TOTAL SHAREHOLDER EQUITY Longterm bank debt Shortterm bank debt Trade accounts payable Preferential debts TOT LIABILITIES = TOT ASSETS Turnover Purchases goods Services and other property Remuneration / Salaries Depreciations Operating income +/ Exceptional earnings NET EARNINGS
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