Transparency of Financial Results is a CM founding principle. Every CM Partner can be confident that they are fully informed about earnings from their work. CMHQ issue CM Reserves reports to explain how the billing to client relates to the benefits received by the partner.

Billing to clients, less overheads and employment costs contributes to CM Reserves for the benefit of CM consultants. Billing is reported by month, receipts are shown in the month received, there is a column with the amount still to be received from the client. The Swiss levy is a % of billing. This covers all the overheads, expenses and taxes of the entities which make CM a success. Employment costs are gross salary, statutory employer contributions and employee benefits including pension. Salary sacrifice can be arranged.
 
Reserves are available for distribution, subject to taxes. Increased employments costs reduce the reserves.

Staff Loans are a tax concession provided interest is paid at the statutory rate and the loan is repaid within two years. Advances from reserves are shown in your report.

CM Reserves reports are refreshed when money is received from a client and at the end of every month to include payroll. The report can be configured to show your personal retention calculation.