{"text_format":"1","workbook":"xlsx","n_sheets":11,"sheets":["Guidance for Commercial Team","Commercial Team Inputs","Guidance for Bidders","Contract Risk Rating","Financial Risk Rating Ratios","Bidder Template","Data integrity checks","Results","List","Lookup tables","Risk Rating Calculator"],"not_rendered":{"charts":0,"images":2,"macros":1,"external_links":1,"defined_names":11,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Guidance for Commercial Team","index":0,"n_rows":10,"n_cols":2,"rows_kept":10,"cut":false,"hidden":true,"merged":[]}
[]
[null,"Guidance for Commercial Team"]
[null,"1. To enable macros on this spreadsheet, first click \"Enable Content\" in the yellow bar above the formula bar:\n\n"]
[null,"2. A pop-up will appear, please click yes. This will enable macros:\n\n\n\n\n\n\n\n"]
[null,"3. On the \"Commercial Team Inputs\" tab, please input the contract risk rating from the \"Contract Risk Rating\" tool in the first purple box."]
[null,"4. On the \"Commercial Team Inputs\" tab, please input the annual contract value to the nearest thousand in the second purple box. \n\nWhere only the full contract value and the number of years of the contract is known (i.e. the annual contract value is not known), an estimate of the annual contract value should be determined by calculating (full contract value divided by total number of years of contract)"]
[null,"5. Please click here to go to the \"Commercial Team Inputs\" tab."]
[null,"6. Once the contract risk rating and annual contract value have been input correctly, click the \"Hide Sheets\" button. This will hide this tab (\"Guidance for Commercial Team\") and the \"Commercial Team Inputs\" tab. \n\nPLEASE NOTE: once the \"Hide Sheets\" button has been pressed, it is NOT possible to unhide either of these tabs. Please contact Vikesh Barchha on vikesh.barchha@essex.gov.uk or Mick Smith on Mick.Smith@essex.gov.uk if the \"Guidance for Commercial Team\" or the \"Commercial Team Inputs\" need to be unhidden."]
[]
[null,"If you have any questions on any of this, please contact: Vikesh Barchha on vikesh.barchha@essex.gov.uk or Mick Smith on Mick.Smith@essex.gov.uk."]

{"sheet":"Commercial Team Inputs","index":1,"n_rows":11,"n_cols":4,"rows_kept":11,"cut":false,"hidden":true,"merged":[[0,1,0,3]]}
[null,"Commercial Team Inputs"]
[]
[null,"Contract Risk Rating","High","Commercial team to enter contract risk rating from contract risk tool"]
[]
[null,"Annual contract value (£k)",40000,"Commercial team to enter annual contract value to nearest thousand"]
[]
[]
[]
[]
[]
[null,"Please click here to go back to the \"Guidance for Commercial Team\" tab."]

{"sheet":"Guidance for Bidders","index":2,"n_rows":26,"n_cols":2,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Background guidance for Bidders"]
[null,"This Financial Self-Certification Form will be used to assess Candidate's Financial Standing reflecting Regulation 58 of the Public Contract Regulations 2015. It has been prepared with reference to the current Cabinet Office Guidance and the Office for Government Commerce Supplier Financial Evaluation Guidance."]
[null,"A bidder's Economic and Financial Standing is assessed on a risk basis and each organisation will be put into a risk category that fits the risks involved.\n\nEach bidder must use this form (the \"Financial Self-Certification Form\") to assess their organisations Economic and Financial Standing. The financial risk rating that each organisation declares will be considered as part of the overall selection criteria. Each bidder will receive a risk rating according to the corresponding level of financial risk which they are adjudged to hold following the completion of this form.\n\nThe ratios that the Authority uses to calculate a bidder's financial risk rating are: \n1. Current ratio: a measure of whether current assets cover current liabilities\n2. Liquid ratio: a measure of short term solvency but recognised as of limited use if the financial information is old.\n3. Gearing: this shows the level of long term borrowing the organisation has compared to its non-current liabilities.\n4. Interest cover: this shows whether the profits of the organisation are sufficient to cover its interest payments.\n5. Contract value/turnover: the proportion of the annual contract value compared to turnover\nThe Authority also assesses whether has:\n6. Increasing profits year on year: whether profits as a percentage of turnover is increasing year on year\n7. Positive net assets (i.e. has more assets than liabilities). \n\nThe Authority applies a weighting to the results of each of the 7 items listed above. The Financial Self-Certification Form calculates an overall weighted score by summing the weighted scores of the 7 items above."]
[null,"For further information on the inputs to the ratios, scores and weightings applied, please click here to go to the \"Financial Risk Rating Ratios\" tab."]
[null,"Before sending out the Financial Self-Certification Form, the Authority has assessed each contract and has determined a contract risk rating. The Authority conducts an assessment of the risk of each of its contract to determine the requisite threshold which will be utilised in respect of this form. This contract risk rating defines the thresholds that this tool will apply to the score calculated above in order to determine the financial risk rating. \n\nIn determining a contract risk rating, the Authority examines the following aspects:\n1. Spend: total contract value, split between: under £500k; £500k to £1m; £1m to £2.5m; £2.5m to £5m; £5m to £10m and over £10 m\n2. Duration: months of the contract, split between: up to 11 months; 12 to 23 months; 24 to 35 months; 36 to 59 months; 60 to 119 months; over 119 months\n3. Criticality: contract status, split between: strategic; specialist; core; non-core; ad-hoc\n4. Supply risk: impact of supplier business failure, split between: critical; high; moderate; low\n5. Profile: the degree of attention or public interest, split between: hot; warm; cold"]
[null,"The thresholds applied to each type of contract requiring a financial risk rating are detailed in the \"Contract Risk Rating\" tab. Note that the Authority has determined that self certification process is only required for a contract that has been determined to be a high or medium contract risk rating.\n\nPlease click here to go to the \"Contract Risk Rating\" tab."]
[null,"The financial information provided in the \"Bidder Template\" tab must be as per the most recent set of financial statements. Where the bidder's financial statements are subject to an audit, the financial information provided must be as per the most recent set of audited financial statements. \n\nThe Authority does not accept budgets, forecasts, management accounts or other forms of management information to calculate the financial risk rating."]
[null,"Note that any bidder who does not have 12 months financial information (i.e. has been operating less than one year) should declare a \"very high\" financial risk rating. Accordingly, the Authority will require the bidder to provide a formal guarantee e.g. parent company guarantee, bank bond, performance bond. \n\nWhere a company achieves a financial risk rating of \"high\" or \"very high\" for any other reason, the Authority may request the bidder to provide a guarantee.\n\nThe Authority has the right to reject any bidder’s ITT submission where no formal guarantee can be provided by the bidder e.g. parent company guarantee, bank bond or performance bond when the organisation only achieves a financial risk rating of \"high\" or \"very high\"."]
[null,"If a bidder has more liabilities than assets (i.e. an overall net liability or negative net assets), the bidder will receive \"very high\" financial risk rating."]
[]
[null,"Completion guidance for Bidders"]
[null,"1. Please complete all cells in purple on the \"Bidder Template\" tab using your most recent set of financial statements. For any bidder that has been operating for less than 2 years (i.e. where the bidder has only one year's worth of financial information), please enter £nil throughout the prior year column.\n\nPlease ensure that all purple cells have been completed within this tab as the ratios are calculated based on the information provided within these tabs."]
[null,"Please click here to go to the \"Bidder Template\" tab."]
[null,"2. Please ensure that all integrity checks have been passed in the \"Data integrity checks\" (i.e. all read \"OK\"). Where there is an error, please correct this error. This will ensure that the financial risk rating that has been calculated is accurate based on the financial information provided."]
[null,"Please click here to go to the \"Data integrity checks\" tab."]
[null,"3. The bidders financial risk (and each financial ratio) will be calculated and given in the \"Results\" tab. The organisations risk category (low, medium, high, very high) will be highlighted in row 12 of this tab to each bidder according to the overall perceived financial risk. "]
[null,"Please click here to go to the \"Results\" tab."]
[]
[null,"Further guidance for Bidders"]
[null,"Interest Payable/(Receivable): Interest receivable should be entered as a negative figure and interest payable should be entered as a positive figure. If a bidder has both interest receivable and interest payable, then please input the net interest figure.\n\nPlease click here to go back to the \"Bidder Template\" tab."]
[null,"(Profit)/Loss Before Interest & Tax: This figure should be profit before interest and tax. Profit before interest and tax should be entered as a negative figure and loss should be entered as a positive figure.\n\nPlease click here to go back to the \"Bidder Template\" tab."]
[null,"Current Assets: Examples of current assets include: cash, cash equivalents, short term investments, stock, inventory, debtors or receivables (e.g. trade debtors or receivables, VAT, amounts due from group companies, prepayments, accrued income, other debtors or receivables). This list is not exhaustive.\n\nPlease click here to go back to the \"Bidder Template\" tab."]
[null,"Current Liabilities: Current liabilities are liabilities that are:\n- Expected to be settled in less than one year from the reporting date\n- Held for the puposes of trading\n\nExamples of current liabilities include: bank loans due within one year, overdrafts, mortgage payments due within one year, creditors or payables (e.g. trade creditors or payables, VAT, amounts due to group companies, accruals, deferred income, other creditors or payables), deferred tax, provisions payable within one year, lease obligations or hire purchase agreement obligations due within one year. This list is not exhaustive.\n\nPlease click here to go back to the \"Bidder Template\" tab."]
[null,"Non-current liabilities: Long term liabilities are liabilities that are expected to be settled after one year from the reporting date (i.e. are not short term).\n\nExamples of non-current liabilities include: bank loans due after one year, mortgage payments due after one year, creditors or payables (trade creditors or payables, other creditors or payables, long term deferred income), pension liabilities, deferred tax, provisions payable after one year, lease obligations or hire purchase agreement obligations due after one year. This list is not exhaustive.\n\nPlease click here to go back to the \"Bidder Template\" tab."]
[null,"Total Funds/Equity: The total funds/equity figure include: profit and loss account, general fund or general reserve, revaluation reserve, restricted funds, unrestricted funds, share capital, share premium. This list is not exhaustive.\n\nWhere the bidder's assets are greater than liabilities (i.e. bidder is in a net asset position), please enter a positive number. Where the bidder's assets are less than liabilities (i.e. bidder is in a net liability positon), please enter a negative number.\n\nPlease click here to go back to the \"Bidder Template\" tab."]

{"sheet":"Contract Risk Rating","index":3,"n_rows":7,"n_cols":6,"rows_kept":7,"cut":false,"hidden":false,"merged":[[0,1,0,2],[0,4,0,5]]}
[null,"HIGH RISK CONTRACT",null,null,"MEDIUM RISK CONTRACT"]
[null,"Financial Appraisal Score","Supplier Risk Category",null,"Financial Appraisal Score","Supplier Risk Category"]
[null,"0% - 79%","High Risk",null,"0% - 59%","High Risk"]
[null,"80% - 89%","Medium Risk",null,"60% - 69%","Medium Risk"]
[null,"90% - 100%","Low Risk",null,"70% - 100%","Low Risk"]
[]
["Please click here to go back to the \"Guidance for Bidders\" tab."]

{"sheet":"Financial Risk Rating Ratios","index":4,"n_rows":13,"n_cols":11,"rows_kept":13,"cut":false,"hidden":false,"merged":[[1,0,2,0],[1,1,2,1],[1,2,1,7],[1,8,2,8],[1,10,2,10],[1,9,2,9]]}
[]
["Ratio/Criteria","Formula Used","Score Availability/Methodology",null,null,null,null,null,"Basic Score ","Weighting","Weighted Score"]
[null,null,"0 pts","1 pt","2 pts","3 pts","4 pts","5 pts"]
["Current Ratio","(Current assets /current liabilities)","<0.5",">0.5",">0.6",">0.7",">0.8",">0.9",null,{"$f":"20/7","v":2.8571428571428572},{"$f":"SUM(I4*J4)","v":0}]
["Liquid Ratio","(current assets - stock)/current liabilities                        ","<0.25",">0.25",">0.3",">0.35",">0.4",">0.5",null,2.8571428571428572,0]
["Gearing","Long term liabilities / shareholder funds/equity ",">2.3","<2.3","<2.0","<1.7","<1.4","<1.0",null,2.8571428571428572,0]
["Profit before interest and tax","Trend of profit before interest and tax/turnover over last 2 years","Only 1 Yr trading or decreasing trend","-","-","-","-","Profit and improving",null,2.8571428571428572,0]
["Interest Cover","Profit before interest and tax/Net interest","<0.2",">0.2",">0.4",">0.6",">0.8",">1.0",null,2.8571428571428572,0]
["*Shareholders' Funds/Equity In The Business ","Score of 5 pts is available for positive funds only","N/A","N/A","N/A","N/A","N/A","Positive",null,2.8571428571428572,0]
["Contract Value","Contract value / turnover - no more than half company turnover",">150% of annual turnover","<150% of annual turnover","<125% of annual turnover","<100% of annual turnover","< 75% of annual turnover","< 50% of annual turnover",null,2.8571428571428572,0]
[]
["Please click here to go back to the \"Guidance for Bidders\" tab."]
[null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(K4:K10)","v":0}]

{"sheet":"Bidder Template","index":5,"n_rows":49,"n_cols":5,"rows_kept":49,"cut":false,"hidden":false,"merged":[[2,1,2,3],[44,0,46,3],[0,0,0,4]]}
["Self-certification template to be completed by bidders"]
[]
["Name of bidder:"]
[]
["Company number:"]
[]
["Date form completed:"]
[]
["What percentage of the contract will the bidder deliver?"]
[]
["EVERY box MUST be completed to enable full ratio analysis and scoring to be completed."]
["Figures must relate to the entity that would be contracting with Essex County Council - not a \"Parent Company\" or \"Group of Companies\""]
["The spreadsheet must be completed by a qualified accountant."]
[]
[null,"Latest Year",null,"Prior Year","Link for completion guidance"]
["General information required:"]
["Enter Year Ending Date",null,0]
[]
["Are bidder accounts audited?"]
[]
["If you answered \"Yes\" to the question above, what audit opinion did you receive?"]
[]
["If you answered no, why are your accounts not audited? (please enter N/A if accounts are audited)"]
[]
["Financial information required:"]
["Enter figures to the nearest thousand. Figures must be as per last available set of financial statements (i.e. not budgets, forecasts or management accounts)","£000",null,"£000"]
[]
["Turnover"]
[]
["Interest Payable/(Receivable)",null,null,null,"Interest Payable/(Receivable)"]
[]
["(Profit)/Loss Before Interest & Tax",null,null,null,"(Profit)/Loss Before Interest & Tax"]
[]
["Current Assets (receivable within 12 months from the reporting date)",null,null,null,"Current Assets"]
[]
["Stock/Inventory included in Current Assets"]
[]
["Current Liabilities (payable within 12 months from the reporting date)",null,null,null,"Current Liabilities"]
[]
["Long Term Liabilities (payable after 12 months from the reporting date)",null,null,null,"Long Term Liabilities"]
[]
["Total Funds/Equity",null,null,null,"Total Funds/Equity"]
[]
["Please enter the name, position and qualification of person supplying above information:"]
[]
[]
[]
[]
["Please click here to go back to the \"Guidance for Bidders\" tab."]

{"sheet":"Data integrity checks","index":6,"n_rows":20,"n_cols":4,"rows_kept":20,"cut":false,"hidden":false,"merged":[[5,2,5,3],[0,1,0,3]]}
[null,"Data integrity checks"]
[]
[null,"Checks on Bidder Template tab:","Latest Year","Prior Year"]
[null,"Is financial information after date of completion?",{"$f":"IF('Bidder Template'!B7>'Bidder Template'!B17,\"OK\",\"Error\")","v":"Error"},{"$f":"IF('Bidder Template'!B7>'Bidder Template'!D17,\"OK\",\"Error\")","v":"Error"}]
[null,"All purple cells completed?",{"$f":"IF(COUNTIF(C6:C18,\"Error\")=0,\"OK\",\"Error\")","v":"Error"},{"$f":"IF(COUNTIF(D6:D18,\"Error\")=0,\"OK\",\"Error\")","v":"Error"}]
[null,"Has company completed row 9?",{"$f":"IF('Bidder Template'!B9=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 17?",{"$f":"IF('Bidder Template'!B17=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D17=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 19?",{"$f":"IF('Bidder Template'!B19=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D19=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 21?",{"$f":"IF('Bidder Template'!B21=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D21=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 23?",{"$f":"IF('Bidder Template'!B23=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D23=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 28?",{"$f":"IF('Bidder Template'!B28=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D28=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 30?",{"$f":"IF('Bidder Template'!B30=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D30=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 32?",{"$f":"IF('Bidder Template'!B32=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D32=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 34?",{"$f":"IF('Bidder Template'!B34=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D34=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 36?",{"$f":"IF('Bidder Template'!B36=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D36=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 38?",{"$f":"IF('Bidder Template'!B38=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D38=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 40?",{"$f":"IF('Bidder Template'!B40=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D40=\"\",\"Error\",\"OK\")","v":"Error"}]
[null,"Has company completed row 42?",{"$f":"IF('Bidder Template'!B42=\"\",\"Error\",\"OK\")","v":"Error"},{"$f":"IF('Bidder Template'!D42=\"\",\"Error\",\"OK\")","v":"Error"}]
[]
[null,"Please click here to go back to the \"Guidance for Bidders\" tab."]

{"sheet":"Results","index":7,"n_rows":14,"n_cols":6,"rows_kept":14,"cut":false,"hidden":false,"merged":[[9,1,9,4],[11,1,11,4],[0,1,0,5]]}
[null,"Results of self-certification"]
[null,null,"Results","Score","Weighting","Total Score"]
[null,"Current Ratio",{"$f":"IF(AND('Bidder Template'!B34>0,'Bidder Template'!B38=0),1,IFERROR('Bidder Template'!B34/'Bidder Template'!B38,0))","v":0},{"$f":"VLOOKUP(C3,Current,2,TRUE)","v":0},{"$f":"'Financial Risk Rating Ratios'!J4","v":2.8571428571428572},{"$f":"ROUND((D3*E3)/100,2)","v":0}]
[null,"Liquid Ratio",{"$f":"IF(AND(('Bidder Template'!B34-'Bidder Template'!B36)>0,'Bidder Template'!B38=0),1,IFERROR(('Bidder Template'!B34-'Bidder Template'!B36)/'Bidder Template'!B38,0))","v":0},{"$f":"VLOOKUP(C4,Liquid,2,TRUE)","v":0},{"$f":"'Financial Risk Rating Ratios'!J5","v":2.8571428571428572},0]
[null,"Gearing",{"$f":"IF(AND('Bidder Template'!B42=0,'Bidder Template'!B40>0),2.31,IFERROR('Bidder Template'!B40/'Bidder Template'!B42,0))","v":0},{"$f":"VLOOKUP(-C5,Gearing,2,TRUE)","v":5},{"$f":"'Financial Risk Rating Ratios'!J6","v":2.8571428571428572},0.14000000000000001]
[null,"Profit before interest and tax",{"$f":"IF(AND('Bidder Template'!B32>0,'Bidder Template'!D32>0),0,IFERROR(IF(AND('Bidder Template'!D32=0,'Bidder Template'!D28=0,'Bidder Template'!D30=0,'Bidder Template'!D34=0,'Bidder Template'!D36=0,'Bidder Template'!D38=0,'Bidder Template'!D40=0,'Bidder Template'!D42=0),0,(-('Bidder Template'!B32/'Bidder Template'!B28)+('Bidder Template'!D32/'Bidder Template'!D28))),0))","v":0},{"$f":"IF(C6>0,5,0)","v":0},{"$f":"'Financial Risk Rating Ratios'!J7","v":2.8571428571428572},0]
[null,"Interest Cover",{"$f":"IF('Bidder Template'!B30<0.99999999999999,1,('Bidder Template'!B32/'Bidder Template'!B30)*-1)","v":1},{"$f":"VLOOKUP(C7,Interest,2,TRUE)","v":5},{"$f":"'Financial Risk Rating Ratios'!J8","v":2.8571428571428572},0.14000000000000001]
[null,"Shareholders' Funds/Equity In The Business (£k)",{"$f":"'Bidder Template'!B42","v":0},{"$f":"IF(C8>0,5,0)","v":0},{"$f":"'Financial Risk Rating Ratios'!J9","v":2.8571428571428572},0]
[null,"Contract Value/turnover",{"$f":"IFERROR(IF('Bidder Template'!B9=\"\",'Commercial Team Inputs'!C5/'Bidder Template'!B28,('Commercial Team Inputs'!C5*'Bidder Template'!B9)/'Bidder Template'!B28),0)","v":0},{"$f":"VLOOKUP(-C9,Contract,2,TRUE)","v":5},{"$f":"'Financial Risk Rating Ratios'!J10","v":2.8571428571428572},0.14000000000000001]
[null,"TOTAL:",null,null,null,{"$f":"ROUND(SUM(F3:F9),2)","v":0.42}]
[]
[null,"FINANCIAL RISK RATING:",null,null,null,{"$f":"IF(AND('Bidder Template'!B28=0,'Bidder Template'!B30=0,'Bidder Template'!B32=0,'Bidder Template'!B34=0,'Bidder Template'!B36=0,'Bidder Template'!B38=0,'Bidder Template'!B40=0,'Bidder Template'!B42=0,'Bidder Template'!D28=0,'Bidder Template'!D30=0,'Bidder Template'!D32=0,'Bidder Template'!D34=0,'Bidder Template'!D36=0,'Bidder Template'!D38=0,'Bidder Template'!D40=0,'Bidder Template'!D42=0),\"Very High Risk\",IF($C$8<0,\"Very High Risk\",IF('Commercial Team Inputs'!C3=\"Medium\",VLOOKUP(F10,Medium,2,FALSE),VLOOKUP(F10,High,2,FALSE))))","v":"Very High Risk"}]
[]
[null,"Please click here to go back to the \"Guidance for Bidders\" tab."]

{"sheet":"List","index":8,"n_rows":8,"n_cols":4,"rows_kept":8,"cut":false,"hidden":true,"merged":[]}
[]
[null,"Yes","Unqualified opinion","High"]
[null,"No","Unqualified opinion - emphasis of matter","Medium"]
[null,null,"Qualified opinion - except for (disagreement)"]
[null,null,"Qualified opinion - except for (limitation of scope)"]
[null,null,"Adverse opinion"]
[null,null,"Disclaimer opinion"]
[null,null,"N/A - accounts are not audited"]

{"sheet":"Lookup tables","index":9,"n_rows":17,"n_cols":15,"rows_kept":17,"cut":false,"hidden":true,"merged":[]}
[]
[]
[]
[null,"Lookup table",null,null,"Lookup table",null,null,"Lookup table",null,null,"Lookup table",null,null,"Lookup table"]
[null,"Current Ratio",null,null,"Liquid Ratio",null,null,"Interest Cover",null,null,"Gearing",null,null,"Contract Value"]
[]
[null,"Score","Value",null,"Score","Value",null,"Score","Value",null,"Score","Value",null,"Score","Value"]
[null,0,0,null,0,0,null,-400,0]
[null,0.1,0,null,0.25,1,null,0.2,1,null,-1500,0,null,-100,0]
[null,0.2,0,null,0.3,2,null,0.4,2,null,-2.3010000000000002,1,null,-1.25,1]
[null,0.3,0,null,0.35,3,null,0.6,3,null,-2.0009999999999999,2,null,-1,2]
[null,0.4,0,null,0.4,4,null,0.8,4,null,-1.7010000000000001,3,null,-0.75,3]
[null,0.5,1,null,0.5,5,null,1,5,null,-1.401,4,null,-0.5,4]
[null,0.6,2,null,null,null,null,null,null,null,-1.0009999999999999,5,null,-0.25,5]
[null,0.7,3]
[null,0.8,4]
[null,0.9,5]

{"sheet":"Risk Rating Calculator","index":10,"n_rows":103,"n_cols":6,"rows_kept":103,"cut":false,"hidden":true,"merged":[]}
[]
[null,"HIGH RISK CONTRACT","RISK CATEGORY",null,"MEDIUM RISK CONTRACT","RISK CATEGORY"]
[null,0,"High",null,0,"High"]
[null,0.01,"High",null,0.01,"High"]
[null,0.02,"High",null,0.02,"High"]
[null,0.03,"High",null,0.03,"High"]
[null,0.04,"High",null,0.04,"High"]
[null,0.05,"High",null,0.05,"High"]
[null,0.06,"High",null,0.06,"High"]
[null,7.0000000000000007E-2,"High",null,7.0000000000000007E-2,"High"]
[null,0.08,"High",null,0.08,"High"]
[null,0.09,"High",null,0.09,"High"]
[null,0.1,"High",null,0.1,"High"]
[null,0.11,"High",null,0.11,"High"]
[null,0.12,"High",null,0.12,"High"]
[null,0.13,"High",null,0.13,"High"]
[null,0.14000000000000001,"High",null,0.14000000000000001,"High"]
[null,0.15,"High",null,0.15,"High"]
[null,0.16,"High",null,0.16,"High"]
[null,0.17,"High",null,0.17,"High"]
[null,0.18,"High",null,0.18,"High"]
[null,0.19,"High",null,0.19,"High"]
[null,0.2,"High",null,0.2,"High"]
[null,0.21,"High",null,0.21,"High"]
[null,0.22,"High",null,0.22,"High"]
[null,0.23,"High",null,0.23,"High"]
[null,0.24,"High",null,0.24,"High"]
[null,0.25,"High",null,0.25,"High"]
[null,0.26,"High",null,0.26,"High"]
[null,0.27,"High",null,0.27,"High"]
[null,0.28000000000000003,"High",null,0.28000000000000003,"High"]
[null,0.28999999999999998,"High",null,0.28999999999999998,"High"]
[null,0.3,"High",null,0.3,"High"]
[null,0.31,"High",null,0.31,"High"]
[null,0.32,"High",null,0.32,"High"]
[null,0.33,"High",null,0.33,"High"]
[null,0.34,"High",null,0.34,"High"]
[null,0.35,"High",null,0.35,"High"]
[null,0.36,"High",null,0.36,"High"]
[null,0.37,"High",null,0.37,"High"]
[null,0.38,"High",null,0.38,"High"]
[null,0.39,"High",null,0.39,"High"]
[null,0.4,"High",null,0.4,"High"]
[null,0.41,"High",null,0.41,"High"]
[null,0.42,"High",null,0.42,"High"]
[null,0.43,"High",null,0.43,"High"]
[null,0.44,"High",null,0.44,"High"]
[null,0.45,"High",null,0.45,"High"]
[null,0.46,"High",null,0.46,"High"]
[null,0.47,"High",null,0.47,"High"]
[null,0.48,"High",null,0.48,"High"]
[null,0.49,"High",null,0.49,"High"]
[null,0.5,"High",null,0.5,"High"]
[null,0.51,"High",null,0.51,"High"]
[null,0.52,"High",null,0.52,"High"]
[null,0.53,"High",null,0.53,"High"]
[null,0.54,"High",null,0.54,"High"]
[null,0.55000000000000004,"High",null,0.55000000000000004,"High"]
[null,0.56000000000000005,"High",null,0.56000000000000005,"High"]
[null,0.56999999999999995,"High",null,0.56999999999999995,"High"]
[null,0.57999999999999996,"High",null,0.57999999999999996,"High"]
[null,0.59,"High",null,0.59,"High"]
[null,0.6,"High",null,0.6,"Medium"]
[null,0.61,"High",null,0.61,"Medium"]
[null,0.62,"High",null,0.62,"Medium"]
[null,0.63,"High",null,0.63,"Medium"]
[null,0.64,"High",null,0.64,"Medium"]
[null,0.65,"High",null,0.65,"Medium"]
[null,0.66,"High",null,0.66,"Medium"]
[null,0.67,"High",null,0.67,"Medium"]
[null,0.68,"High",null,0.68,"Medium"]
[null,0.69,"High",null,0.69,"Medium"]
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[null,0.71,"High",null,0.71,"Low"]
[null,0.72,"High",null,0.72,"Low"]
[null,0.73,"High",null,0.73,"Low"]
[null,0.74,"High",null,0.74,"Low"]
[null,0.75,"High",null,0.75,"Low"]
[null,0.76,"High",null,0.76,"Low"]
[null,0.77,"High",null,0.77,"Low"]
[null,0.78,"High",null,0.78,"Low"]
[null,0.79,"High",null,0.79,"Low"]
[null,0.8,"Medium",null,0.8,"Low"]
[null,0.81,"Medium",null,0.81,"Low"]
[null,0.82,"Medium",null,0.82,"Low"]
[null,0.83,"Medium",null,0.83,"Low"]
[null,0.84,"Medium",null,0.84,"Low"]
[null,0.85,"Medium",null,0.85,"Low"]
[null,0.86,"Medium",null,0.86,"Low"]
[null,0.87,"Medium",null,0.87,"Low"]
[null,0.88,"Medium",null,0.88,"Low"]
[null,0.89,"Medium",null,0.89,"Low"]
[null,0.9,"Low",null,0.9,"Low"]
[null,0.91,"Low",null,0.91,"Low"]
[null,0.92,"Low",null,0.92,"Low"]
[null,0.93,"Low",null,0.93,"Low"]
[null,0.94,"Low",null,0.94,"Low"]
[null,0.95,"Low",null,0.95,"Low"]
[null,0.96,"Low",null,0.96,"Low"]
[null,0.97,"Low",null,0.97,"Low"]
[null,0.98,"Low",null,0.98,"Low"]
[null,0.99,"Low",null,0.99,"Low"]
[null,1,"Low",null,1,"Low"]