OVERVIEW

This workshop examines different methods by which debt or quasi debt can be excluded from a corporate balance sheet and the consequences of such action on key financial covenants

OBJECTIVES

By the end of this course, participants will be able to:

  • Identify and interpret different opportunities allowed by GAAP to take debt off balance sheet
  • Explain the impact of off balance sheet finance on key ratios
  • Understand the business sectors most impacted by these activities

COURSE CONTENT

Day 1

Analytical Overview

Participants will understand what constitutes off balance sheet finance and its importance when analyzing a company.

  • Off balance sheet finance and is it legitimate?
  • Sectors that are most susceptible to its application
  • To what extent is this used within companies

Day 2

Key Off Balance Sheet Categories

  • Identify key off balance sheet and examine the impact these have on the company financial performance.

Leasing

  • Finance vs. operating leases
  • Adjust net debt to reflect hidden liability represented by operating leases

Pension

  • Recap the principles behind defined contribution and defined benefit schemes
  • Adjust net debt for pension deficits
  • Deferred tax implications
  • The link to foreign exchange differences

Day 3

Take or Pay Contracts

  • How these work in the oil and gas sector
  • Hidden leases

 

Contingent Liabilities

  • The dividing line between a provision and a contingency
  • Provision accounting and the link to ‘cookie jar’ accounting

Associates

  • The mechanics of equity accounting
  • The link to off-balance sheet finance

Day 4

Outbound Activities Aimed At Improving:

  • Communication
  • Teamwork
  • Confidence
  • Motivation

Day 5

Structure Entities

  • A legitimate activity
  • Determine if control exists
  • Example / simulation

Impact on Financial ratios

Understand which ratios are most susceptible to the dangers of off balance sheet financing

  • Leverage ratios
  • Return on capital employed

WHO SHOULD ATTEND

  • This course is suitable for those who review or analyze corporate financial statements and need to understand the true credit exposure of the underlying business.
  • Others interested

METHODOLOGY

  • Face To Face
  • Role playing
  • Post session assessment
  • Video presentation
  • Case study

PERIOD

5 working days

LANGUAGE

  • English
  • Tetun
  • Indonesia

OVERVIEW

Human Resource Management is an efficient and effective utilization of human resources aimed at achieving organizational goals. With good human resource management can produce a significant positive impact on the achievement of organizational success and progress so as to generate and improve sustainable competitive achievement.

OBJECTIVES

This course will discuss Advanced Human Resource Management. Therefore, it is expected that trainees will be able to understand the importance of human resource management in achieving the success and progress of organizational success, able to understand various strategic aspects in human resource development, have basic understanding of human resource management, able to develop ability and human potential with various problems.

COURSE CONTENT

Day 1

  • The latest Human Resource Management (HRM) paradigm & challenges
  • The role of HRM in strategic management

 

Day 2

  • HRM Audit and evaluation of HRM success
  • The concept of Strategic Human Resource Management (SHRM)

Day 3

  • Application of Strategic Human Resource Management (SHRM
  1. Strategic Staffing
  2. Strategic Employee Training
  3. Strategic Employee Development

Day 4

Outbound Activities Aimed At Improving:

  • Communication
  • Teamwork
  • Confidence
  • Motivation

Day 5

  • Strategic Performance Evaluation And Management
  • Strategic Compensation
  • Strategic Labor Relations
  • Management of Employee Discipline And Negotiations

WHO SHOULD ATTEND

  • Leader
  • HRD Manager
  • HRD Staff
  • All others who want to improve knowledge about Advanced Human Resource Management

METHODOLOGY

  • Face To Face
  • Role playing
  • Post session assessment
  • Video presentation
  • Case study

PERIOD

5 working days

LANGUAGE

  • English
  • Tetun
  • Indonesia