FIN.2:4.5 - Change the attainable plan and keep the return visible

If the account fails, construct a remedy that changes a dated receipt, payment or available financing action. Accelerating a customer payment has a price and requires acceptance. Extending a supplier term changes an obligation only when the arrangement permits it. Reducing inventory may undermine delivery and hence later receipts. FIN.3 compares these operating terms; FIN.10 compares finance; FIN.12 identifies restrictions and remedies. Return their actual consequences to the same account before relying on the repair.

Include the decision’s execution lead time. An asset sale closing after payroll is not a payroll remedy. A loan with enough face amount but an unsatisfied condition is not yet one either. When no attainable plan covers the obligation, state the uncovered date and amount and the action-changing missing condition; FIN.22 becomes relevant if ordinary adjustment is insufficient. A request for consent is not itself consent.

Roll the forecast forward using actual receipts and payments. Explain material deviations as timing, amount, scope or failed action, then revise the remaining account and response. Do not erase the original reason for a borrowing need by relabeling an overdue receipt as collected. For a genuine temporary surplus, preserve access before the next required use: compare maturity, settlement, credit risk and redemption conditions of any proposed placement. The gross bank balance is not automatically available for investment or payout.