This guidance note is in four parts:
Potential sources of material to help assess D & C losses
If key parts of a Company’s business had been closed down as a result of the actions of the fraudsters, whereas in the Non-Fraudulent Scenario those key parts of the business would have continued in operation, then the modelling process would need to calculate the impact on cash flows of that differing set of events.
Documents and information relevant to the Company’s position
Additional documents and information relevant to Directors/Managers and Shareholders
Availability and reliability of contemporaneous records