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[null,null,"Primary Developer:  Liam Bastick"]
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[null,null,"General Cover Notes:"]
[null,null,"Simple financial model to demonstrate dynamic arrays."]
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[]
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[null,null,"Any queries, please e-mail:",null,null,null,"liam.bastick@sumproduct.com"]
[null,null,"Website:",null,null,null,"www.sumproduct.com"]

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[null,1,"Table of Contents"]
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[null,null,null,null,null,"Cover"]
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[null,null,null,null,null,"Model Parameters"]
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[null,null,null,null,null,"Opening Balance Sheet"]
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[null,null,null,null,null,"Balance Sheet"]
[null,null,null,null,null,"Cash Flow Statement"]
[null,null,null,null,null,"Timing"]
[null,null,null,null,null,"Lookup"]
[null,null,null,null,null,"Template Sheet"]
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[null,null,"Line Calculation",null,null,null,null,null,77,null,"Line Calc"]
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[null,null,"Parameter",null,null,null,null,null,365,null,{"$f":"C43","v":"Parameter"}]
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[null,null,"Row Reference",null,null,null,null,null,{"$f":"ROW(C47)","v":47},null,"Row Ref"]
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[null,null,"Row Summary",null,null,null,null,null,{"$f":"I41","v":77},null,{"$f":"C49","v":"Row Summary"}]
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[null,null,"Technical Assumptions"]
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[null,null,null,null,"Days in Year",null,365]
[null,null,null,null,"Months in Month",null,1]
[null,null,null,null,"Months in Quarter",null,3]
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[null,null,null,null,"Rounding Accuracy",null,5]
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[null,null,"Financial statement abbreviations"]
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[null,null,"Revenue and related"]
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[null,null,null,null,"Projected sales",null,{"$f":"Unit","v":"#"},null,null,{"$f":"_xlfn.ANCHORARRAY(J$9)*100","v":100},200,300,400,500]
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[null,null,null,"Working capital"]
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[null,null,"COGS and related"]
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[null,null,null,"Working capital"]
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[null,null,"Purchases and related"]
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[null,null,null,null,"Opening inventory balance",null,{"$f":"Weight","v":"kg"},null,13]
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[null,null,null,"Working capital"]
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[null,null,"Opex and cash payments"]
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[null,null,null,"Opex"]
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[null,null,null,null,"Growth rates used from ",null,{"$f":"Year","v":"Year"},null,"2027-06-30"]
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[null,null,"Capex and related"]
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[null,null,null,"Capital expenditure"]
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[null,null,null,null,"Capital expenditure",null,{"$f":"Currency","v":"US$'000"},null,null,150,180,120,90,100,150,180,120,90,100,150,180,120,90,100,150,180,120,90,100]
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[null,null,null,"Accounting depreciation - straight line"]
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[null,null,null,null,"Remaining life of existing assets",null,{"$f":"No_of_Years","v":"# Year(s)"},null,5]
[null,null,null,null,"Annual rate",null,{"$f":"Percentage","v":"%"},null,{"$f":"IF(I71=0,,1/I71)","v":0.2}]
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[null,null,null,null,"Economic life of new capex",null,{"$f":"No_of_Years","v":"# Year(s)"},null,4]
[null,null,null,null,"Annual rate",null,{"$f":"Percentage","v":"%"},null,{"$f":"IF(I74=0,,1/I74)","v":0.25}]
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[null,null,"Debt and related"]
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[null,null,"Interest is assumed to be paid in the following period"]
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[null,null,null,"Debt"]
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[null,null,null,null,"Debt drawdowns",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9)<3,20,)","v":20},20,0,0,0]
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[null,null,null,"Interest"]
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[null,null,"Taxation"]
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[null,null,null,"Tax rate"]
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[null,null,null,"Permanent differences"]
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[null,null,null,"Tax depreciation (declining balance)"]
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[null,null,null,null,"Declining balance multiplier",null,{"$f":"Multiplier","v":"x"},null,2]
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[null,null,null,"DTL"]
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[null,null,null,"Dividends"]
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[null,null,null,null,"Cash payments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J91)-_xlfn.ANCHORARRAY(J88)-_xlfn.ANCHORARRAY(J89)","v":-1464.8219178082193},-3509.8595890410957,-1137.7739726027398,-2175.2535369413877,-4776.5820794969686,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Cash_Flow_Statement","v":"CFS"},"=J91#-J88#-J89#"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,null,null,"Referred values",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,null,null,null,"Purchases",null,{"$f":"Currency","v":"US$'000"},{"$f":"\"Row \"&ROW(J78)","v":"Row 78"},null,{"$f":"_xlfn.ANCHORARRAY(J78)","v":1596},3681.25,910,2288,5000,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J78#"]
[null,null,null,null,"Amount used per sale",null,{"$f":"Weight","v":"kg"},null,null,{"$f":"_xlfn.ANCHORARRAY('General Assumptions'!J43)","v":2},2,2,2,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!J43#"]
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[null,null,null,null,"Projected sales",null,{"$f":"Unit","v":"#"},{"$f":"\"Row \"&ROW(J17)","v":"Row 17"},null,{"$f":"_xlfn.ANCHORARRAY(J17)","v":100},200,300,400,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J17#"]
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[null,null,null,"Calculations",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
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[null,null,null,null,"Amount used per sale",null,{"$f":"Weight","v":"kg"},{"$f":"\"Row \"&ROW(J100)","v":"Row 100"},null,{"$f":"_xlfn.ANCHORARRAY(J100)","v":2},2,2,2,2,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J100#"]
[null,null,null,null,"Projected sales",null,{"$f":"Unit","v":"#"},{"$f":"\"Row \"&ROW(J103)","v":"Row 103"},null,{"$f":"_xlfn.ANCHORARRAY(J103)","v":100},200,300,400,500,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J103#"]
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[null,null,null,null,"Wastage",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J123)*_xlfn.ANCHORARRAY(J124)/_xlfn.ANCHORARRAY(J122)","v":25.467167070217918},53.381115136369957,23.240704949758129,1.5959550164570122,1.9211737560306485,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J123#*J124#/J122#"]
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[null,null,null,null,"Opening inventory",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J144),,-1)","v":50},823.43840193704591,2615.6746416821275,1138.794542538149,157.99954662924483,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Balance_Sheet","v":"BS"},{"$f":"IFERROR(_xlfn.FORMULATEXT(J140),\"\")","v":"=OFFSET(J144#,,-1)"}]
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[null,null,null,"Working capital",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,{"$f":"E53","v":"Days payable"},null,{"$f":"No._of_days","v":"Year"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9),,)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J$9#,,)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Days in period",null,{"$f":"No._of_days","v":"Year"},null,null,{"$f":"_xlfn.ANCHORARRAY(J$8)","v":365},365,365,366,365,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J$8#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Closing payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J158)*_xlfn.ANCHORARRAY(J162)/_xlfn.ANCHORARRAY(J164)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J158#*J162#/J164#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Control account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J173),,-1)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=OFFSET(J173#,,-1)"]
[null,null,null,null,{"$f":"D150","v":"Opex"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J158)","v":60},65,67.600000000000009,69.628000000000014,71.020560000000017,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IS","=J158#"]
[null,null,null,null,"Cash payments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J173)-_xlfn.ANCHORARRAY(J170)-_xlfn.ANCHORARRAY(J171)","v":-60},-65,-67.600000000000009,-69.628000000000014,-71.020560000000017,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CFS","=J173#-J170#-J171#"]
[null,null,null,null,"Closing payables",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J166)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=J166#"]
[]
[]
[null,null,{"$f":"'General Assumptions'!C63","v":"Capex and related"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J176),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"'General Assumptions'!D65","v":"Capital expenditure"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Existing assets",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$21","v":450},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(I180),\"\")","v":"='Opening Balance Sheet'!$I$21"}]
[null,null,null,null,{"$f":"'General Assumptions'!E67","v":"Capital expenditure"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET('General Assumptions'!J67,,,,MAX(_xlfn.ANCHORARRAY(J$9)))","v":150},180,120,90,100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J181),\"\")","v":"=OFFSET('General Assumptions'!J67,,,,MAX(J$9#))"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J182),\"\")","v":""}]
[null,null,null,{"$f":"'General Assumptions'!D69","v":"Accounting depreciation - straight line"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J183),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J184),\"\")","v":""}]
[null,null,null,null,{"$f":"'General Assumptions'!E71","v":"Remaining life of existing assets"},null,{"$f":"No_of_Years","v":"# Year(s)"},null,{"$f":"'General Assumptions'!I71","v":5},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(I185),\"\")","v":"='General Assumptions'!I71"}]
[null,null,null,null,{"$f":"'General Assumptions'!E72","v":"Annual rate"},null,{"$f":"Percentage","v":"%"},null,{"$f":"'General Assumptions'!I72","v":0.2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!I72"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,{"$f":"'General Assumptions'!E74","v":"Economic life of new capex"},null,{"$f":"No_of_Years","v":"# Year(s)"},null,{"$f":"'General Assumptions'!I74","v":4},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!I74"]
[null,null,null,null,{"$f":"'General Assumptions'!E75","v":"Annual rate"},null,{"$f":"Percentage","v":"%"},null,{"$f":"'General Assumptions'!I75","v":0.25},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!I75"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Depreciation - existing assets",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"I180*I186","v":90},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=I180*I186"]
[null,null,null,null,"Depreciation - new assets",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J181)*$I$189","v":37.5},45,30,22.5,25,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J192),\"\")","v":"=J181#*$I$189"}]
[null,null,null,null,"Aggregate depreciation - existing assets",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9)>$I$185,,$I$191)","v":90},90,90,90,90,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J$9#>$I$185,,$I$191)"]
[null,null,null,null,"Aggregate depreciation - new assets",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.MAP(_xlfn.ANCHORARRAY(J9),_xlfn.LAMBDA(_xlpm.period,\nSUM(OFFSET(INDEX(_xlfn.ANCHORARRAY(J192),_xlpm.period),,,,-MIN(_xlpm.period,$I$188)))))","v":37.5},82.5,112.5,135,122.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=MAP(J9#,LAMBDA(period,\nSUM(OFFSET(INDEX(J192#,period),,,,-MIN(period,$I$188)))))"]
[null,null,null,null,"Total depreciation",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J193)+_xlfn.ANCHORARRAY(J194)","v":127.5},172.5,202.5,225,212.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J193#+J194#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Control account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J197),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J198),\"\")","v":""}]
[null,null,null,null,"Opening net book value",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J202),,-1)","v":450},472.5,480,397.5,262.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS",{"$f":"IFERROR(_xlfn.FORMULATEXT(J199),\"\")","v":"=OFFSET(J202#,,-1)"}]
[null,null,null,null,"Capital expenditure",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J181)","v":150},180,120,90,100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Cash_Flow_Statement","v":"CFS"},"=J181#"]
[null,null,null,null,"Depreciation",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(J195)","v":-127.5},-172.5,-202.5,-225,-212.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Income_Statement","v":"IS"},"=-J195#"]
[null,null,null,null,"Closing net book value",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$21","v":450},{"$f":"_xlfn.SCAN(I202,_xlfn.ANCHORARRAY(J200)+_xlfn.ANCHORARRAY(J201),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.depreciation,_xlpm.accumulator+_xlpm.depreciation))","v":472.5},480,397.5,262.5,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=SCAN(I202,J200#+J201#,LAMBDA(accumulator,depreciation,accumulator+depreciation))"]
[]
[]
[null,null,{"$f":"'General Assumptions'!C78","v":"Debt and related"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J205),\"\")","v":""}]
[null,null,{"$f":"'General Assumptions'!C79","v":"Movements are assumed to occur at the end of each period"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,{"$f":"'General Assumptions'!C80","v":"Interest is assumed to be paid in the following period"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"'General Assumptions'!D82","v":"Debt"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,{"$f":"'General Assumptions'!E84","v":"Debt drawdowns"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY('General Assumptions'!J84)","v":20},20,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!J84#"]
[null,null,null,null,{"$f":"'General Assumptions'!E85","v":"Debt repayments"},null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET('General Assumptions'!J85,,,,MAX(_xlfn.ANCHORARRAY(J$9)))","v":0},0,15,25,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=OFFSET('General Assumptions'!J85,,,,MAX(J$9#))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Control account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening debt",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J219),,-1)","v":150},170,190,175,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=OFFSET(J219#,,-1)"]
[null,null,null,null,"Debt drawdowns",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J211)","v":20},20,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CFS","=J211#"]
[null,null,null,null,"Debt repayments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(J212)","v":0},0,-15,-25,-10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CFS","=-J212#"]
[null,null,null,null,"Closing debt",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$36","v":150},{"$f":"_xlfn.SCAN(I219,_xlfn.ANCHORARRAY(J217)+_xlfn.ANCHORARRAY(J218),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.movement,_xlpm.accumulator+_xlpm.movement))","v":170},190,175,150,140,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=SCAN(I219,J217#+J218#,LAMBDA(accumulator,movement,accumulator+movement))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,{"$f":"'General Assumptions'!D87","v":"Interest"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,{"$f":"'General Assumptions'!E89","v":"Interest rate"},null,{"$f":"Percentage","v":"%"},null,null,{"$f":"OFFSET('General Assumptions'!J89,,,,MAX(_xlfn.ANCHORARRAY(J$9)))","v":0.06},7.0000000000000007E-2,7.0000000000000007E-2,0.08,0.08,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=OFFSET('General Assumptions'!J89,,,,MAX(J$9#))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening debt",null,{"$f":"Currency","v":"US$'000"},{"$f":"\"Row \"&ROW(J216)","v":"Row 216"},null,{"$f":"_xlfn.ANCHORARRAY(J216)","v":150},170,190,175,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J216#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Days in period",null,{"$f":"Unit","v":"#"},null,null,{"$f":"_xlfn.ANCHORARRAY(J$8)","v":365},365,365,366,365,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J$8#"]
[null,null,null,null,"Days in standard year",null,{"$f":"Unit","v":"#"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J9),Days_in_Year,)","v":365},365,365,365,365,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J9#,Days_in_Year,)"]
[null,null,null,null,"Proportion of year",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J227)<_xlfn.ANCHORARRAY(J228),_xlfn.ANCHORARRAY(J227),_xlfn.ANCHORARRAY(J228))/_xlfn.ANCHORARRAY(J228)","v":1},1,1,1,1,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J227#<J228#,J227#,J228#)/J228#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Interest",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J225)*_xlfn.ANCHORARRAY(J223)*_xlfn.ANCHORARRAY(J229)","v":9},11.9,13.3,14,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J225#*J223#*J229#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Control account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening interest payable",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J238),,-1)","v":20},9,11.9,13.3,14,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=OFFSET(J238#,,-1)"]
[null,null,null,null,"Interest expense",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J231)","v":9},11.9,13.3,14,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"IS","=J231#"]
[null,null,null,null,"Interest paid",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(J235)","v":-20},-9,-11.9,-13.3,-14,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CFS","=-J235#"]
[null,null,null,null,"Closing interest payable",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$29","v":20},{"$f":"_xlfn.ANCHORARRAY(J236)","v":9},11.9,13.3,14,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"BS","=J236#"]
[]
[]
[null,null,"Taxation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J241),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Permanent differences",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Non-assessable revenue",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY('General Assumptions'!J100)","v":25},25,25,25,25,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!J100#"]
[null,null,null,null,"Disallowable expenses",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET('General Assumptions'!J101,,,,Number_of_Periods)","v":40},16,25,30,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=OFFSET('General Assumptions'!J101,,,,Number_of_Periods)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Accounting taxable profit",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"NPBT",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY('Income Statement'!J25)","v":30.938401937045995},24.586239745081379,703.9999008560211,1146.5690040910956,995.96549521778911,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='Income Statement'!J25#"]
[null,null,null,null,"Deduct: non-assessable revenue",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(J245)","v":-25},-25,-25,-25,-25,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=-J245#"]
[null,null,null,null,"Add: disallowable expenses",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J246)","v":40},16,25,30,50,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J246#"]
[null,null,null,null,"Accounting taxable profit",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J250)+_xlfn.ANCHORARRAY(J251)+_xlfn.ANCHORARRAY(J252)","v":45.938401937045995},15.586239745081379,703.9999008560211,1151.5690040910956,1020.9654952177891,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J250#+J251#+J252#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9),'General Assumptions'!$I$96,)","v":0.3},0.3,0.3,0.3,0.3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J$9#,'General Assumptions'!$I$96,)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Tax expense / (credit)",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J253)*_xlfn.ANCHORARRAY(J255)","v":13.781520581113798},4.6758719235244133,211.19997025680632,345.47070122732868,306.28964856533673,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J253#*J255#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Tax depreciation (declining balance)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Capital expenditure",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Existing assets",null,{"$f":"Currency","v":"US$'000"},{"$f":"\"Row \"&ROW(J180)","v":"Row 180"},{"$f":"I180","v":450},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Capital expenditure",null,{"$f":"Currency","v":"US$'000"},{"$f":"\"Row \"&ROW(J181)","v":"Row 181"},null,{"$f":"_xlfn.ANCHORARRAY(J181)","v":150},180,120,90,100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J181#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Declining balance multiplier",null,{"$f":"Multiplier","v":"x"},null,{"$f":"'General Assumptions'!I105","v":2},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(I265),\"\")","v":"='General Assumptions'!I105"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(I266),\"\")","v":""}]
[null,null,null,null,"Remaining life of tax assets",null,null,null,{"$f":"'General Assumptions'!I107","v":5},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!I107"]
[null,null,null,null,"Annual rate",null,{"$f":"Percentage","v":"%"},null,{"$f":"'General Assumptions'!I108","v":0.4},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!I108"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Tax asset life of new capex",null,null,null,{"$f":"'General Assumptions'!I110","v":4},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!I110"]
[null,null,null,null,"Annual rate",null,{"$f":"Percentage","v":"%"},null,{"$f":"'General Assumptions'!I111","v":0.5},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!I111"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Depreciation - existing assets",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.LET(_xlpm.depreciate,_xlfn.LAMBDA(_xlpm.period,\n_xlfn.REDUCE(0,_xlfn.SEQUENCE(,_xlpm.period),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.period,_xlpm.accumulator\n+($I$262-_xlpm.accumulator)*IF(_xlpm.period=$I$267,1,$I$268)))),\n_xlfn.MAP(_xlfn.ANCHORARRAY(J9),_xlfn.LAMBDA(_xlpm.period,\nIF(_xlpm.period=1,_xlpm.depreciate(_xlpm.period),\n_xlpm.depreciate(_xlpm.period)- _xlpm.depreciate(_xlpm.period-1)))))","v":180},108,64.800000000000011,38.879999999999995,58.319999999999993,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=LET(depreciate,LAMBDA(period,\nREDUCE(0,SEQUENCE(,period),LAMBDA(accumulator,period,accumulator\n+($I$262-accumulator)*IF(period=$I$267,1,$I$268)))),\nMAP(J9#,LAMBDA(period,\nIF(period=1,depreciate(period),\ndepreciate(period)- depreciate(period-1)))))"]
[null,null,null,null,"Depreciation - new assets",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.BYCOL(_xlfn.DROP(_xlfn.REDUCE(0,_xlfn.ANCHORARRAY(J9),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.currentperiod,\n_xlfn.LET(_xlpm.depreciate,_xlfn.LAMBDA(_xlpm.period,_xlfn.REDUCE(0,_xlfn.SEQUENCE(,_xlpm.period),\n_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.counter,_xlpm.accumulator\n+IF(_xlpm.counter<_xlpm.currentperiod,,(INDEX(_xlfn.ANCHORARRAY(J263),1,_xlpm.currentperiod)-_xlpm.accumulator)\n*IF(_xlpm.counter=I270+_xlpm.currentperiod-1,1,$I$271))))),\n_xlfn.VSTACK(_xlpm.accumulator,_xlfn.MAP(_xlfn.ANCHORARRAY(J9),\n_xlfn.LAMBDA(_xlpm.period,\nIF(_xlpm.period=1,_xlpm.depreciate(_xlpm.period),_xlpm.depreciate(_xlpm.period)-_xlpm.depreciate(_xlpm.period-1)))))))),1),\n_xlfn.LAMBDA(_xlpm.column,SUM(_xlpm.column)))","v":75},127.5,123.75,116.25,110,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=BYCOL(DROP(REDUCE(0,J9#,LAMBDA(accumulator,currentperiod,\nLET(depreciate,LAMBDA(period,REDUCE(0,SEQUENCE(,period),\nLAMBDA(accumulator,counter,accumulator\n+IF(counter<currentperiod,,(INDEX(J263#,1,currentperiod)-accumulator)\n*IF(counter=I270+currentperiod-1,1,$I$271))))),\nVSTACK(accumulator,MAP(J9#,\nLAMBDA(period,\nIF(period=1,depreciate(period),depreciate(period)-depreciate(period-1)))))))),1),\nLAMBDA(column,SUM(column)))"]
[null,null,null,null,"Total depreciation",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J273)+_xlfn.ANCHORARRAY(J274)","v":255},235.5,188.55,155.13,168.32,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J273#+J274#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Accounting depreciation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Accounting depreciation",null,{"$f":"Currency","v":"US$'000"},{"$f":"\"Row \"&ROW(J195)","v":"Row 195"},null,{"$f":"_xlfn.ANCHORARRAY(J195)","v":127.5},172.5,202.5,225,212.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J195#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Depreciation timing difference",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Accounting depreciation",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J279)","v":127.5},172.5,202.5,225,212.5,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J279#"]
[null,null,null,null,"Tax depreciation",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(J275)","v":-255},-235.5,-188.55,-155.13,-168.32,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=-J275#"]
[null,null,null,null,"Depreciation timing difference",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J283)+_xlfn.ANCHORARRAY(J284)","v":-127.5},-63,13.949999999999989,69.87,44.180000000000007,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J283#+J284#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9),'General Assumptions'!$I$96,)","v":0.3},0.3,0.3,0.3,0.3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J$9#,'General Assumptions'!$I$96,)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Movement in DTLs",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(J285)*_xlfn.ANCHORARRAY(J287)","v":38.25},18.899999999999999,-4.1849999999999961,-20.961000000000002,-13.254000000000001,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=-J285#*J287#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening DTLs",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J293),,-1)","v":25},63.25,82.15,77.965000000000003,57.004000000000005,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=OFFSET(J293#,,-1)"]
[null,null,null,null,"Movement in DTLs",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J289)","v":38.25},18.899999999999999,-4.1849999999999961,-20.961000000000002,-13.254000000000001,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J289#"]
[null,null,null,null,"Closing DTLs",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'General Assumptions'!I121","v":25},{"$f":"_xlfn.SCAN(I293,_xlfn.ANCHORARRAY(J292),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.movement,_xlpm.accumulator+_xlpm.movement))","v":63.25},82.15,77.965000000000003,57.004000000000005,43.75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Balance_Sheet","v":"BS"},"=SCAN(I293,J292#,LAMBDA(accumulator,movement,accumulator+movement))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Tax payable and paid",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Accounting taxable profit",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J253)","v":45.938401937045995},15.586239745081379,703.9999008560211,1151.5690040910956,1020.9654952177891,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J253#"]
[null,null,null,null,"Depreciation timing difference",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J285)","v":-127.5},-63,13.949999999999989,69.87,44.180000000000007,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J285#"]
[null,null,null,null,"Taxable profit / (loss) before losses",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J297)+_xlfn.ANCHORARRAY(J298)","v":-81.561598062954005},-47.413760254918621,717.94990085602103,1221.4390040910957,1065.1454952177892,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J297#+J298#"]
[null,null,null,null,"Tax losses used",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J327)","v":0},0,-378.97535831787263,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J327#"]
[null,null,null,null,"Taxable profit / (loss) after losses",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J299)+_xlfn.ANCHORARRAY(J300)","v":-81.561598062954005},-47.413760254918621,338.9745425381484,1221.4390040910957,1065.1454952177892,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J299#+J300#"]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9),'General Assumptions'!$I$96,)","v":0.3},0.3,0.3,0.3,0.3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J$9#,'General Assumptions'!$I$96,)"]
[null,null,null,null,"Tax payable for period",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J301)>0,_xlfn.ANCHORARRAY(J301)*_xlfn.ANCHORARRAY(J302),)","v":0},0,101.69236276144451,366.43170122732869,319.54364856533675,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J301#>0,J301#*J302#,)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Payment delay",null,{"$f":"No_of_Years","v":"# Year(s)"},null,{"$f":"'General Assumptions'!I125","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(I305),\"\")","v":"='General Assumptions'!I125"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J306),\"\")","v":""}]
[null,null,null,null,"Opening tax payable",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J310),,-1)","v":40},0,0,101.69236276144451,366.43170122732874,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=OFFSET(J310#,,-1)"]
[null,null,null,null,"Tax payable for period",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"I310","v":40},{"$f":"_xlfn.ANCHORARRAY(J303)","v":0},0,101.69236276144451,366.43170122732869,319.54364856533675,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J303#"]
[null,null,null,null,"Tax paid",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-IF(_xlfn.ANCHORARRAY(J$9)-$I$305<0,0,OFFSET(_xlfn.ANCHORARRAY(J308),,-$I$305))","v":-40},0,0,-101.69236276144451,-366.43170122732869,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=-IF(J$9#-$I$305<0,0,OFFSET(J308#,,-$I$305))"]
[null,null,null,null,"Closing tax payable",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$31","v":40},{"$f":"_xlfn.SCAN(I310,_xlfn.ANCHORARRAY(J308)+_xlfn.ANCHORARRAY(J309),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.movement,_xlpm.accumulator+_xlpm.movement))","v":0},0,101.69236276144451,366.43170122732874,319.54364856533681,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=SCAN(I310,J308#+J309#,LAMBDA(accumulator,movement,accumulator+movement))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Tax losses memorandum",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"DTA",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'General Assumptions'!I116","v":75},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(I314),\"\")","v":"='General Assumptions'!I116"}]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"},null,{"$f":"'General Assumptions'!I96","v":0.3},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(I315),\"\")","v":"='General Assumptions'!I96"}]
[null,null,null,null,"Opening tax losses",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"IF(I315=0,,I314/I315)","v":250},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,{"$f":"\"Cumulative \"&LOWER(E299)","v":"Cumulative taxable profit / (loss) before losses"},null,{"$f":"Currency","v":"US$'000"},null,{"$f":"I316","v":250},{"$f":"_xlfn.SCAN(,_xlfn.ANCHORARRAY(J299),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.profit,_xlpm.accumulator+_xlpm.profit))","v":-81.561598062954005},-128.97535831787263,588.9745425381484,1810.4135466292441,2875.5590418470333,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=SCAN(,J299#,LAMBDA(accumulator,profit,accumulator+profit))"]
[null,null,null,null,"Last period sequence",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J318),,-1)","v":250},-81.561598062954005,-128.97535831787263,588.9745425381484,1810.4135466292441,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=OFFSET(J318#,,-1)"]
[null,null,null,null,"Previous maximum",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.SCAN(,_xlfn.ANCHORARRAY(J319),_xlfn.LAMBDA(_xlpm.previousmaximum,_xlpm.current,MAX(_xlpm.previousmaximum,_xlpm.current)))","v":250},250,250,588.9745425381484,1810.4135466292441,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=SCAN(,J319#,LAMBDA(previousmaximum,current,MAX(previousmaximum,current)))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Closing tax losses",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-IF(_xlfn.ANCHORARRAY(J318)-_xlfn.ANCHORARRAY(J320)<0,_xlfn.ANCHORARRAY(J318)-_xlfn.ANCHORARRAY(J320),)","v":331.56159806295398},378.97535831787263,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=-IF(J318#-J320#<0,J318#-J320#,)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Losses control account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening tax losses",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J328),,-1)","v":250},331.56159806295398,378.97535831787263,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=OFFSET(J328#,,-1)"]
[null,null,null,null,"Tax losses created during the period",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-IF(_xlfn.ANCHORARRAY(J299)<0,_xlfn.ANCHORARRAY(J299),0)","v":81.561598062954005},47.413760254918621,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=-IF(J299#<0,J299#,0)"]
[null,null,null,null,"Tax losses used",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J328)-_xlfn.ANCHORARRAY(J325)-_xlfn.ANCHORARRAY(J326)","v":0},0,-378.97535831787263,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J328#-J325#-J326#"]
[null,null,null,null,"Closing tax losses",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"I316","v":250},{"$f":"_xlfn.ANCHORARRAY(J322)","v":331.56159806295398},378.97535831787263,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J322#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Movement in tax losses",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J326)+_xlfn.ANCHORARRAY(J327)","v":81.561598062954005},47.413760254918621,-378.97535831787263,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J326#+J327#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Tax rate",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J$9),'General Assumptions'!$I$96,)","v":0.3},0.3,0.3,0.3,0.3,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J$9#,'General Assumptions'!$I$96,)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Movement in DTAs",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J330)*_xlfn.ANCHORARRAY(J332)","v":24.468479418886201},14.224128076475585,-113.69260749536178,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J330#*J332#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening DTAs",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J338),,-1)","v":75},99.468479418886204,113.69260749536178,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=OFFSET(J338#,,-1)"]
[null,null,null,null,"Movement in DTAs",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J334)","v":24.468479418886201},14.224128076475585,-113.69260749536178,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J334#"]
[null,null,null,null,"Closing DTAs",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"I314","v":75},{"$f":"_xlfn.SCAN(I338,_xlfn.ANCHORARRAY(J337),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.movement,_xlpm.accumulator+_xlpm.movement))","v":99.468479418886204},113.69260749536178,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Balance_Sheet","v":"BS"},"=SCAN(I338,J337#,LAMBDA(accumulator,movement,accumulator+movement))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Control account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening tax payable",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J347),,-1)","v":40},0,0,101.69236276144454,366.43170122732869,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Balance_Sheet","v":"BS"},"=OFFSET(J347#,,-1)"]
[null,null,null,null,"Tax expense / (credit)",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J257)","v":13.781520581113798},4.6758719235244133,211.19997025680632,345.47070122732868,306.28964856533673,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Income_Statement","v":"IS"},"=J257#"]
[null,null,null,null,"Tax paid",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J309)","v":-40},0,0,-101.69236276144451,-366.43170122732869,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Cash_Flow_Statement","v":"CFS"},"=J309#"]
[null,null,null,null,"Movement in DTAs",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J334)","v":24.468479418886201},14.224128076475585,-113.69260749536178,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J334#"]
[null,null,null,null,"Movement in DTLs",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(J289)","v":-38.25},-18.899999999999999,4.1849999999999961,20.961000000000002,13.254000000000001,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=-J289#"]
[null,null,null,null,"Closing tax payable",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"I310","v":40},{"$f":"_xlfn.SCAN(I347,_xlfn.ANCHORARRAY(J343)+_xlfn.ANCHORARRAY(J344)+_xlfn.ANCHORARRAY(J345)+_xlfn.ANCHORARRAY(J346),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.movement,_xlpm.accumulator+_xlpm.movement))","v":0},0,101.69236276144454,366.43170122732869,319.54364856533675,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Balance_Sheet","v":"BS"},"=SCAN(I347,J343#+J344#+J345#+J346#,LAMBDA(accumulator,movement,accumulator+movement))"]
[]
[]
[null,null,"Ordinary equity and related",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J350),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Ordinary equity",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Equity issuances",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET('General Assumptions'!J132,,,,Number_of_Periods)","v":15},25,0,10,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=OFFSET('General Assumptions'!J132,,,,Number_of_Periods)"]
[null,null,null,null,"Equity buybacks",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET('General Assumptions'!J133,,,,MAX(_xlfn.ANCHORARRAY(J$9)))","v":0},0,5,5,20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=OFFSET('General Assumptions'!J133,,,,MAX(J$9#))"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Control account",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening equity",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"OFFSET(_xlfn.ANCHORARRAY(J362),,-1)","v":300},315,340,335,340,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Balance_Sheet","v":"BS"},"=OFFSET(J362#,,-1)"]
[null,null,null,null,"Equity issuances",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J354)","v":15},25,0,10,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Cash_Flow_Statement","v":"CFS"},"=J354#"]
[null,null,null,null,"Equity buybacks",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(J355)","v":0},0,-5,-5,-20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Cash_Flow_Statement","v":"CFS"},"=-J355#"]
[null,null,null,null,"Closing equity",null,{"$f":"Currency","v":"US$'000"},null,{"$f":"'Opening Balance Sheet'!$I$46","v":300},{"$f":"_xlfn.SCAN(I362,_xlfn.ANCHORARRAY(J360)+_xlfn.ANCHORARRAY(J361),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.movement,_xlpm.accumulator+_xlpm.movement))","v":315},340,335,340,320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"Balance_Sheet","v":"BS"},{"$f":"IFERROR(_xlfn.FORMULATEXT(I362),\"\")","v":"='Opening Balance Sheet'!$I$46"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Dividends",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Dividends are assumed to be paid in the period after they are declared",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Dividend payout ratio",null,{"$f":"Percentage","v":"%"},null,null,{"$f":"_xlfn.ANCHORARRAY('General Assumptions'!J138)","v":0.25},0.30000000000000004,0.35,0.4,0.45,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='General Assumptions'!J138#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Maximum dividend payable",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Opening retained profits",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY('Balance Sheet'!J47)","v":2545},2562.156881355932,2582.067249177489,2902.3872040669785,3383.0461857852388,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='Balance Sheet'!J47#"]
[null,null,null,null,"NPAT",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY('Income Statement'!J28)","v":17.1568813559322},19.910367821556967,492.7999305992148,801.098302863767,689.67584665245238,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='Income Statement'!J28#"]
[null,null,null,null,"Cash flow available for dividends",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY('Cash Flow Statement'!J22)+_xlfn.ANCHORARRAY('Cash Flow Statement'!J26)\n+_xlfn.ANCHORARRAY('Cash Flow Statement'!J29)+_xlfn.ANCHORARRAY('Cash Flow Statement'!J30)\n+_xlfn.ANCHORARRAY('Cash Flow Statement'!J31)+_xlfn.ANCHORARRAY('Cash Flow Statement'!J32)","v":-765.43835616438378},-1699.6130136986303,1860.5589041095891,2081.458365287062,701.29127099813741,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='Cash Flow Statement'!J22#+'Cash Flow Statement'!J26#\n+'Cash Flow Statement'!J29#+'Cash Flow Statement'!J30#\n+'Cash Flow Statement'!J31#+'Cash Flow Statement'!J32#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Maximum dividend payable",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.DROP(_xlfn.REDUCE(0,_xlfn.ANCHORARRAY(J9),_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.period,_xlfn.LET(_xlpm.initialretainedprofits,\n'Opening Balance Sheet'!$I$50,_xlpm.npat,_xlfn.ANCHORARRAY(J372),_xlpm.cashflow,_xlfn.ANCHORARRAY(J373),_xlpm.ratiodividend,_xlfn.ANCHORARRAY(J377),\n_xlpm.retainedprofits,IF(_xlpm.period=1,_xlpm.initialretainedprofits,\nINDEX(_xlpm.accumulator,1,COLUMNS(_xlpm.accumulator))\n+INDEX(_xlpm.npat,_xlpm.period-1)-INDEX(_xlpm.accumulator,2,COLUMNS(_xlpm.accumulator))),\n_xlpm.npatinperiod,INDEX(_xlpm.npat,_xlpm.period),_xlpm.cashflowinperiod,INDEX(_xlpm.cashflow,_xlpm.period),\n_xlpm.ratiodividendinperiod,INDEX(_xlpm.ratiodividend,_xlpm.period),_xlpm.maxdividendpayable,\nMAX(MIN(MAX(_xlpm.retainedprofits+_xlpm.npatinperiod,_xlpm.npatinperiod),_xlpm.cashflowinperiod),0),\n_xlpm.dividenddeclared,MIN(_xlpm.maxdividendpayable,_xlpm.ratiodividendinperiod),\n_xlfn.HSTACK(_xlpm.accumulator,\n_xlfn.VSTACK(_xlpm.retainedprofits,_xlpm.dividenddeclared,_xlpm.maxdividendpayable))))),2,1)","v":0},0,1860.5589041095891,2081.458365287062,701.29127099813741,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=DROP(REDUCE(0,J9#,LAMBDA(accumulator,period,LET(initialretainedprofits,\n'Opening Balance Sheet'!$I$50,npat,J372#,cashflow,J373#,ratiodividend,J377#,\nretainedprofits,IF(period=1,initialretainedprofits,\nINDEX(accumulator,1,COLUMNS(accumulator))\n+INDEX(npat,period-1)-INDEX(accumulator,2,COLUMNS(accumulator))),\nnpatinperiod,INDEX(npat,period),cashflowinperiod,INDEX(cashflow,period),\nratiodividendinperiod,INDEX(ratiodividend,period),maxdividendpayable,\nMAX(MIN(MAX(retainedprofits+npatinperiod,npatinperiod),cashflowinperiod),0),\ndividenddeclared,MIN(maxdividendpayable,ratiodividendinperiod),\nHSTACK(accumulator,\nVSTACK(retainedprofits,dividenddeclared,maxdividendpayable))))),2,1)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Dividend based on ratio",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J367)*_xlfn.ANCHORARRAY(J372)>0,_xlfn.ANCHORARRAY(J367)*_xlfn.ANCHORARRAY(J372),)","v":4.2892203389830499},5.9731103464670907,172.47997570972518,320.43932114550682,310.35413099360358,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J367#*J372#>0,J367#*J372#,)"]
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[null,null,null,null,"Dividend declared",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J375)<_xlfn.ANCHORARRAY(J377),_xlfn.ANCHORARRAY(J375),_xlfn.ANCHORARRAY(J377))","v":0},0,172.47997570972518,320.43932114550682,310.35413099360358,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J375#<J377#,J375#,J377#)"]
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[null,null,null,"Inventory",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J144)","v":823.43840193704591},2615.6746416821275,1138.794542538149,157.99954662924483,190.19620184703365,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J144#"]
[null,null,null,"Other current assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J397)","v":10},10,10,10,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J397#"]
[null,null,null,"Total current assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J14)+_xlfn.ANCHORARRAY(J15)+_xlfn.ANCHORARRAY(J16)+_xlfn.ANCHORARRAY(J17)","v":2799.5753882384156},3153.5684772985655,3821.6965973326692,5063.8067819285661,5840.4259111400143,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J14#+J15#+J16#+J17#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Non-current assets",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"PP&E",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J202)","v":472.5},480,397.5,262.5,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J202#"]
[null,null,null,"Deferred tax assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J338)","v":99.468479418886204},113.69260749536178,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J338#"]
[null,null,null,"Total non-current assets",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J21)+_xlfn.ANCHORARRAY(J22)","v":571.9684794188862},593.69260749536181,397.5,262.5,150,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J21#+J22#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Total assets",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J18)+_xlfn.ANCHORARRAY(J23)","v":3371.5438676573017},3747.2610847939272,4219.1965973326696,5326.3067819285661,5990.4259111400143,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J18#+J23#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Current liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Accounts payable",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J64)+_xlfn.ANCHORARRAY(Calculations!J91)+_xlfn.ANCHORARRAY(Calculations!J173)","v":242.13698630136986},531.14383561643842,431.37205479452064,685.38557377049187,1072.4102301369865,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J64#+Calculations!J91#+Calculations!J173#"]
[null,null,null,"Interest payable",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J238)","v":9},11.9,13.3,14,12,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J238#"]
[null,null,null,"Dividends payable",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J386)","v":0},0,172.47997570972518,320.43932114550682,310.35413099360358,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J386#"]
[null,null,null,"Tax payable",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J347)","v":0},0,101.69236276144454,366.43170122732869,319.54364856533675,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J347#"]
[null,null,null,"Other current liabilities",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J408)","v":10},10,10,10,10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J408#"]
[null,null,null,"Total current liabilities",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J28)+_xlfn.ANCHORARRAY(J29)+_xlfn.ANCHORARRAY(J30)+_xlfn.ANCHORARRAY(J31)+_xlfn.ANCHORARRAY(J32)","v":261.13698630136986},553.0438356164384,728.84439326569043,1396.2565961433274,1724.3080096959268,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J28#+J29#+J30#+J31#+J32#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Non-current liabilities",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Debt",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J219)","v":170},190,175,150,140,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J219#"]
[null,null,null,"Deferred tax liabilities",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J293)","v":63.25},82.15,77.965000000000003,57.004000000000005,43.75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J293#"]
[null,null,null,"Total non-current liabilities",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J36)+_xlfn.ANCHORARRAY(J37)","v":233.25},272.14999999999998,252.965,207.00400000000002,183.75,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J36#+J37#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Total liabilities",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J33)+_xlfn.ANCHORARRAY(J38)","v":494.38698630136986},825.19383561643838,981.80939326569046,1603.2605961433273,1908.0580096959268,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J33#+J38#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Net assets",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J25)-_xlfn.ANCHORARRAY(J40)","v":2877.156881355932},2922.067249177489,3237.3872040669794,3723.0461857852388,4082.3679014440877,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J42),\"\")","v":"=J25#-J40#"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,"Equity",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Ordinary equity",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J362)","v":315},340,335,340,320,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J362#"]
[null,null,null,null,"Opening retained profits",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"IF(_xlfn.ANCHORARRAY(J9)=1,'Opening Balance Sheet'!$I$50,OFFSET(_xlfn.ANCHORARRAY(J50),,-1))","v":2545},2562.156881355932,2582.067249177489,2902.3872040669785,3383.0461857852388,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J9#=1,'Opening Balance Sheet'!$I$50,OFFSET(J50#,,-1))"]
[null,null,null,null,"NPAT",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY('Income Statement'!J28)","v":17.1568813559322},19.910367821556967,492.7999305992148,801.098302863767,689.67584665245238,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"='Income Statement'!J28#"]
[null,null,null,null,"Dividends declared",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(Calculations!J384)","v":0},0,-172.47997570972518,-320.43932114550682,-310.35413099360358,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=-Calculations!J384#"]
[null,null,null,"Retained profits",null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.SCAN('Opening Balance Sheet'!$I$50,_xlfn.ANCHORARRAY(J48)+_xlfn.ANCHORARRAY(J49),\n_xlfn.LAMBDA(_xlpm.accumulator,_xlpm.profits,_xlpm.accumulator+_xlpm.profits))","v":2562.156881355932},2582.067249177489,2902.3872040669785,3383.0461857852388,3762.3679014440877,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=SCAN('Opening Balance Sheet'!$I$50,J48#+J49#,\nLAMBDA(accumulator,profits,accumulator+profits))"]
[null,null,"Total equity",null,null,null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J46)+_xlfn.ANCHORARRAY(J50)","v":2877.156881355932},2922.067249177489,3237.3872040669785,3723.0461857852388,4082.3679014440877,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J46#+J50#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[]
[null,null,"Checks",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J54),\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"PF error check",null,null,{"$f":"Boolean","v":"[1,0]"},null,{"$f":"MAX(_xlfn.ANCHORARRAY(J56))","v":0},{"$f":"IF(ISERROR(_xlfn.ANCHORARRAY(J42)-_xlfn.ANCHORARRAY(J51)),1,0)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(ISERROR(J42#-J51#),1,0)"]
[null,null,null,"Balance check",null,null,{"$f":"Boolean","v":"[1,0]"},null,{"$f":"MAX(_xlfn.ANCHORARRAY(J57))","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(J56)<>0,0,(ROUND(_xlfn.ANCHORARRAY(J42)-_xlfn.ANCHORARRAY(J51),Rounding_Accuracy)<>0)*1)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J56#<>0,0,(ROUND(J42#-J51#,Rounding_Accuracy)<>0)*1)"]
[null,null,null,"Insolvency check",null,null,{"$f":"Boolean","v":"[1,0]"},null,{"$f":"MAX(_xlfn.ANCHORARRAY(J58))","v":0},{"$f":"IF(_xlfn.ANCHORARRAY(J56)+_xlfn.ANCHORARRAY(J57)<>0,0,(_xlfn.ANCHORARRAY(J42)<0)*1)","v":0},0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=IF(J56#+J57#<>0,0,(J42#<0)*1)"]

{"sheet":"Cash Flow Statement","index":9,"n_rows":59,"n_cols":30,"rows_kept":59,"cut":false,"hidden":false,"merged":[]}
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["Navigator"]
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[null,null,"Number of Days",null,null,null,null,null,null,{"$f":"_xlfn.ANCHORARRAY(Timing!J8)","v":365},365,365,366,365]
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[]
[null,{"$f":"MAX($B$10:$B10)+1","v":1},{"$f":"A1","v":"Cash Flow Statement"}]
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[null,null,"Direct Cash Flow Statement"]
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[null,null,null,"Operating cash flow",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J15),\"\")","v":""}]
[null,null,null,null,"Cash receipts",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(Calculations!J37)","v":1303.4246575342465},2828.6301369863013,4535.9506849315076,6434.6332090725355,8578.2714758589718,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IFERROR(_xlfn.FORMULATEXT(J16),\"\")","v":"=-Calculations!J37#"}]
[null,null,null,null,null,"Direct cash payments",{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J63)+_xlfn.ANCHORARRAY(Calculations!J90)","v":-1833.8630136986303},-4319.2431506849316,-2455.8917808219185,-4058.554481024029,-7295.5279436335059,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J63#+Calculations!J90#"]
[null,null,null,null,null,"Indirect cash payments",{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J172)","v":-60},-65,-67.600000000000009,-69.628000000000014,-71.020560000000017,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J172#"]
[null,null,null,null,"Cash payments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J17)+_xlfn.ANCHORARRAY(J18)","v":-1893.8630136986303},-4384.2431506849316,-2523.4917808219184,-4128.1824810240287,-7366.5485036335058,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J17#+J18#"]
[null,null,null,null,"Interest paid",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J237)","v":-20},-9,-11.9,-13.3,-14,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J237#"]
[null,null,null,null,"Tax paid",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J344)","v":-40},0,0,-101.69236276144451,-366.43170122732869,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J344#"]
[null,null,null,null,"Net operating cash flow",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J16)+_xlfn.ANCHORARRAY(J19)+_xlfn.ANCHORARRAY(J20)+_xlfn.ANCHORARRAY(J21)","v":-650.43835616438378},-1564.6130136986303,2000.5589041095891,2191.458365287062,831.29127099813741,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J16#+J19#+J20#+J21#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Investing cash flows",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Purchases of non-current assets",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"-_xlfn.ANCHORARRAY(Calculations!J200)","v":-150},-180,-120,-90,-100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=-Calculations!J200#"]
[null,null,null,null,"Net investing cash flows",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J25)","v":-150},-180,-120,-90,-100,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J25#"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,"Financing cash flows",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,""]
[null,null,null,null,"Debt drawdowns",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J217)","v":20},20,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J217#"]
[null,null,null,null,"Debt repayments",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J218)","v":0},0,-15,-25,-10,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J218#"]
[null,null,null,null,"Ordinary equity issuances",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J360)","v":15},25,0,10,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J360#"]
[null,null,null,null,"Ordinary equity buybacks",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J361)","v":0},0,-5,-5,-20,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J361#"]
[null,null,null,null,"Dividends paid",null,{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(Calculations!J385)","v":-15},0,0,-172.47997570972518,-320.43932114550682,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=Calculations!J385#"]
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[null,null,null,null,null,"Interest paid",{"$f":"Currency","v":"US$'000"},null,null,{"$f":"_xlfn.ANCHORARRAY(J20)","v":-20},-9,-11.9,-13.3,-14,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"=J20#"]
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