Kassaflödesanalys för den nyblivna skogsägaren

Abstract: The purpose of this study was to construct an Excel-based model for cash flow analysis for new forest property owners with bank loans. The model was to consider the Swedish tax-laws that applies for forest owners and financial instruments. To test the model 3 scenarios of paying back the mortgage were built in to the model. Furthermore 3 different interest rates were applied to the scenarios to test the sensitivity. The model was successfully constructed and the result of made-up cash flows for forest property was that all scenarios were sensitive to changes in interest rate. The test also showed that paying back your mortgage with taxed money from the business could drastically impair the finances.