Banking Modeling/Financial Statements Question

Hi All, I was just wondering, for you guys that are good at modeling/accounting. What happens to the specific line items in the 3 statements? Is this correct? Am i missing something? Thanks for your help

1) a $100 share repurchase for 2010 expected: Cash Flow Statement: Cash Flow from Financing Activities: Issuance (Repurchase) of Common Stock -$100 Ending Cash Balance -$100

Income Statement (P&L): -$100 worth of common shares outstanding

Balance Sheet: Assets: Cash -$100 Shareholders Equity: Less cost of share repurchases= -$50 (2009 number) -$100=-$150

2) $50 impairment charge on goodwill for 2010 expected: Cash Flow Statement: Cash Flow from Operating Activities: Impairments=-$50 Net Cash Flow from Operating Activities: -$50

Income Statement: Operating Expenses: Impairment Charge=+$50 Income before tax:-$50

Balance Sheet: Assets: Goodwill: $200 (2009 number)-$50=$150

3)Dividends Paid expected: $20 Cash Flow Statement: Cash Flow from Financing Activities: Dividends Paid=-$20

Balance Sheet: Retained Earnings=$70(2009 number)+2010 Net income-$20

2 Comments
 
1) If your talking about a company repurchasing shares of its own stock: (if your not just ingnore this and throw monkey shit at me)

1) Your cash flow seems correct, (although dont quote me on this it has always annoyed me) 2) It will not hit your P&L at all. These are only revenue and expense accounts to evetually show net income.

You will be debiting your Treasury Stock account (for whatever amount) and crediting you cash account (for the same amount). Which leads me to the balance sheet. It also depends on what price you paid becuase paid in capital may come into play as well.

2) I dont get what you are trying to say but it does not look correct to me. PM the full question sparing no details and I can help you out. 3) Dead on. Good Job
Gang, Gang, Gang
 

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