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Towards a Proposed Framework for Disclosing Non-self-financing Sources, For Enhance Corporate Credit Transparency

Facilities, disclosures related to corporate credit exposure remain fragmented across financial statements and accompanying notes. This fragmentation limits the ability of investors, analysts, and regulators to obtain a clear and comprehensive view of corporate reliance on bank financing.      This paper proposes an integrated accounting framework for disclosing non-self-financing, to provide a structured and transparent presentation of corporate funding sources, The proposed framework distinguishes between two key components, bank financing, represented by “Credit Facilities Statement” obtained from financial institutions, and non-bank financing "Customer Financing and Private Credit”. This paper suggests creating an accounting framework for Disclosing Non-self-financing Sources for companies, which should include: §  Disclosure of bank financing in the form of a Credit Facilities Statement as a supplementary statement within the final financial statements similar to the statement of Cash Flows or the Statement of Changes in Equity, to provide a unified view of the sources, limits, and uses of bank financing. §  Disclosure of non-bank financing "Customer Financing and Private Credit", financing from customers refers to advance payments which originates primarily from customers and included within contractual obligations, and Private Credit Such as direct loans from investment funds. §  Determination of the company's actual Net Real Cash after deducting cash from customers. §  Analytical indicators for assessing the risk of reliance on external financing. Existing standards (IFRS) do not provide a unified disclosure for non-self-financing which refers to funding obtained from external sources, including credit facilities, customer financing, and private credit, excluding internally generated funds.

Elsevier BV

Galal Moghieb Abd El haleem Nassar

2026

Title: Towards a Proposed Framework for Disclosing Non-self-financing Sources, For Enhance Corporate Credit Transparency

Description:

Facilities, disclosures related to corporate credit exposure remain fragmented across financial statements and accompanying notes.

This fragmentation limits the ability of investors, analysts, and regulators to obtain a clear and comprehensive view of corporate reliance on bank financing.

This paper proposes an integrated accounting framework for disclosing non-self-financing, to provide a structured and transparent presentation of corporate funding sources, The proposed framework distinguishes between two key components, bank financing, represented by “Credit Facilities Statement” obtained from financial institutions, and non-bank financing "Customer Financing and Private Credit”.

This paper suggests creating an accounting framework for Disclosing Non-self-financing Sources for companies, which should include: §  Disclosure of bank financing in the form of a Credit Facilities Statement as a supplementary statement within the final financial statements similar to the statement of Cash Flows or the Statement of Changes in Equity, to provide a unified view of the sources, limits, and uses of bank financing.

§  Disclosure of non-bank financing "Customer Financing and Private Credit", financing from customers refers to advance payments which originates primarily from customers and included within contractual obligations, and Private Credit Such as direct loans from investment funds.

§  Determination of the company's actual Net Real Cash after deducting cash from customers.

§  Analytical indicators for assessing the risk of reliance on external financing.

Existing standards (IFRS) do not provide a unified disclosure for non-self-financing which refers to funding obtained from external sources, including credit facilities, customer financing, and private credit, excluding internally generated funds.

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Towards a Proposed Framework for Disclosing Non-self-financing Sources, For Enhance Corporate Credit Transparency

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