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Module 3: Preliminary Asset Assessment
Module 3: Preliminary Asset Assessment
Welcome to the field! Today, we leave the sterile environment of interactive sliders behind and dive into the raw, hard data of your assigned companies. Watch the introductory briefing below, then follow the instructions. Your printed Worksheet is your command center, while your smartphone will serve as your data-mining and reporting tool.
STEP 1: OBTAIN THE ANNUAL REPORT
STEP 1: OBTAIN THE ANNUAL REPORT
Find your company's latest Consolidated Annual Report online and open it on your phone.
(Hint): Where to look?
(Hint): Where to look?
Scroll to the very bottom of your company’s homepage. Look for sections like "Investor Relations", then navigate to "Financial Results" or "Periodic Reports". Download the full Annual Report (or 10-K for US companies) in PDF format.
Ran out of time or the link is dead? Access a safe backup copy for your team here: [Link to Google Drive folder].
(Hint): Still didn't find?
(Hint): Still didn't find?
Guide to Accessing Company Financial Reports
CD Projekt https://www.cdprojekt.com/en/investors/financial-reports/ Tip: Look for reports labeled as "Consolidated financial statement" or "Management Board report".
Orlen https://www.orlen.pl/en/investor-relations/reports-and-publications/financial-reports Tip: This section contains English-translated reports, conveniently organized in tabs for each specific year.
Jeronimo Martins https://www.jeronimomartins.com/en/investors/presentations-and-reports/ Tip: Navigate this English site by looking for files specifically named "Annual Report" or "Consolidated Report & Accounts".
Amazon https://ir.aboutamazon.com/annual-reports-proxies-and-shareholder-letters/default.aspx Tip: Search for standard annual reports as well as "10-K" forms, which are comprehensive annual financial reports filed with the US SEC.
Action S.A. https://www.action.pl/en/investor/periodic-reports Tip: This is the main page for the company's periodic reports. Choose files marked with the suffix "EN" or browse the "Periodic reports" section directly.
STEP 2: DATA MINING
STEP 2: DATA MINING
Navigate through the PDF to find the balance sheet. Transcribe the required figures into SECTION A of your printed Worksheet. Don't guess – use the glossary below if you are unsure about the terminology!
(Hint): How to find the Balance Sheet and translate terms?
(Hint): How to find the Balance Sheet and translate terms?
Use the search function (magnifying glass) in your PDF and type "Consolidated Statement of Financial Position" or "Balance Sheet". It is usually located in the first half of the report.
Remember the layout differences! US companies (US GAAP) start their asset list with the most liquid items, putting Cash at the very top. European companies (IFRS) start with the least liquid assets, putting fixed assets like machinery at the top.
Glossary of traps:
Cash is often listed as "Cash and cash equivalents".
Fixed Assets in a manufacturing company are usually called "Property, Plant and Equipment" (PP&E).
Right-of-use assets (arising from leases) – treat them as part of your Non-current assets.
STEP 3: CALCULATIONS AND INSIGHTS
STEP 3: CALCULATIONS AND INSIGHTS
Complete SECTIONS B and C on your printed Worksheet. Double-check your math! Remember that accounting involves estimates, such as management deciding the useful life of a machine. Consider how this flexibility might affect your non-current assets.
STEP 4: SUBMIT YOUR REPORT
STEP 4: SUBMIT YOUR REPORT
Is your Worksheet complete? Submit your team's findings to the Crisis Center using the form below. Your results will appear on the main screen shortly.
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