13Information to be assessed

13 Information to be assessed

(1) Information that could be used to assess the common indicators in section 11 and to make a determination about financial viability risk may include, but not be limited to: (a) Independent reviews of financial projections including underlying assumptions (b) Business planning including forecast income streams and forecast expenditure (c) Assets and liabilities (d) Financial statements audited by an independent qualified auditor (e) Financial records for the previous 12 months, including profit and loss, balance sheets (f) Cash flow and bank accounts (g) Short term budgets and forecasts, including assumptions (h) Information on current and projected student enrolments, including assumptions (i) Tax records (j) Information about current debts and debtors, credits and creditors, loans and repayment (k) Plans, and information on any legal disputes (l) Inter-company dealings, transfers, ownerships and loans (m) Contingent liabilities (n) Ultimate ownership details (o) Post reporting activities (includes activities that relate to the period after accounts have been audited that would have a material impact on the organisation’s operations, viability or ownership).