The issue I have with the 4C's is the grey area in terms of the...

The issue I have with the 4C's is the grey area in terms of the classification of the cash receipts. They have classified everything as customer receipts when in reality it's more complex than that.

It's still cash inflow, so in that sense it's technically correct, but we need them to provide additional details in terms of how much relates to working capital advances, security deposits etc. The standard 4C form does not have space for such detail, but for the data to be useful to us we would need an appendix each time with those splits.