# Forecast, Cash and Financial Model Assumption Register

Editable Markdown working material. Copy this file and replace blank fields; add rows as needed. It does not calculate, approve transactions or certify compliance. Keep detailed confidential records in authorised systems and use evidence references here. Share only material authorised for the chosen provider. AI observations and actual human decisions must remain separate. Apply agreed organisational retention/access rules; no retention period is prescribed here.

Use this with a budget, rolling forecast, cash projection or financial model. It connects each important assumption to a source, an actual model version, uncertainty and the human decision to use or reject it.

## Model and decision scope

| Field | Entry |
| --- | --- |
| Register ID/version, planning question and decision owner | — |
| Entity, horizon, time grain, currency/unit and framework | — |
| Actuals cut-off, approved budget and prior/current forecast versions | — |
| P&L, balance-sheet and cash model/output locations | — |
| Calculation tool/method and actual execution reference | — |
| Capacity, funding, permission and decision constraints | — |

## Assumptions

| ID / model cell or driver | Assumption / target or forecast? | Source/date and owner | Base value / unit / timing | Alternative range/scenario and basis | Dependency / affected output | Uncertainty / contrary evidence | Last update / refresh trigger |
| --- | --- | --- | --- | --- | --- | --- | --- |
| — | — | — | — | — | — | — | — |

Do not imply a probability merely because a scenario is called “base”. Distinguish contracted facts, approved assumptions and management aspirations. Do not invent a discount rate, exchange rate, collection probability or valuation.

## Sensitivity and model-run record

| Run/version ID and date | Assumptions changed and unchanged | Calculation method / evidence of execution | P&L / balance-sheet / cash checks | Output change / minimum available cash / headroom | Limitation or unresolved difference |
| --- | --- | --- | --- | --- | --- |
| — | — | not executed until evidenced | — | — | — |

Separate one-variable sensitivities from coherent combined scenarios. Record interactions and the comparison basis. Distinguish total, restricted and available cash, and an internal headroom target from a contractual covenant. Proposed tests are not run results.

## Challenge and decision log

| Assumption/run ID | Reviewer question | Owner response and evidence | Approved / rejected / revised / pending | Actual human decision, rationale, date and authority | Follow-up / responsible owner |
| --- | --- | --- | --- | --- | --- |
| — | — | — | pending | — | — |

- AI-assisted observations and independent checks: —
- Specialist interpretation needed and affected reliance held: —
- Budget/forecast/capital decision and limits: **pending human decision**
- Rejected assumptions retained for traceability: —
- Next comparison with actual outcomes and owner: —

Before relying on the model, confirm the stated version was actually calculated, assumptions match the run, linked statements reconcile, residuals are visible and an authorised person decided. A filled register does not certify a forecast or approve spending.