sap® business planning and consolidation...

SAP® BUSINESS PLANNING AND CONSOLIDATION 10.0, VERSION FOR SAP NETWEAVER, POWERED BY HANA

STARTER KIT FOR IFRS, SP5 Configuration Design Document

STARTER KIT FOR IFRS, SP5 – CONFIGURATION DESIGN DOCUMENT

2


3

Table of Contents

A. COMMON DESIGN PRINCIPLES .......................................................................................................... 7 1. General Reporting Principles .............................................................................................................. 7 1.1. Reporting Cycle ...................................................................................................................................... 7 1.2. Reporting Indicators ................................................................................................................................ 9 1.3. Sign Convention.................................................................................................................................... 10 2. Consolidation Principles .................................................................................................................... 11 2.1. Consolidation Type ............................................................................................................................... 11 2.2. Consolidation Methods and Rates ........................................................................................................ 11 2.3. Foreign Currency Conversion ............................................................................................................... 12 3. Intercompany Reconciliation ............................................................................................................. 13 3.1. Example of the Reconciliation Process for the Actual version ............................................................. 14 3.2. Configuration Principles ........................................................................................................................ 14 3.3. Reconciliation reports ........................................................................................................................... 15 4. Manual Journal Entries ...................................................................................................................... 16 4.1. Audit IDs ............................................................................................................................................... 16 4.2. Account Total and Interco Breakdown .................................................................................................. 16 5. Segment Reporting ............................................................................................................................. 17 6. Working Languages............................................................................................................................ 17 7. Business Workflows and Security .................................................................................................... 17 7.1. Security by Dimension .......................................................................................................................... 17 7.2. Teams ................................................................................................................................................... 18 7.3. Workflow Management ......................................................................................................................... 18 7.4. Security Settings by Team of Users ..................................................................................................... 19

B. A – ACTUAL ......................................................................................................................................... 20 1. Dimensions and Properties ............................................................................................................... 20 1.1. Accounts ............................................................................................................................................... 20 1.2. Flows ..................................................................................................................................................... 20 2. Logic Scripts ....................................................................................................................................... 21 2.1. Default Script ........................................................................................................................................ 21 2.2. Manual Journal Entry Script .................................................................................................................. 21 2.3. Consolidation Script .............................................................................................................................. 21 2.4. ICMatching Scripts ................................................................................................................................ 22 3. Business Rules ................................................................................................................................... 22 3.1. General Principles................................................................................................................................. 22 3.2. Currency Translation Rules .................................................................................................................. 24 3.3. Eliminations and Adjustments Rules .................................................................................................... 25 3.4. Account Based Calculation Rules ......................................................................................................... 34 4. Controls ............................................................................................................................................... 36 4.1. Set of Controls for Actual ...................................................................................................................... 36 5. Reports ................................................................................................................................................ 37 5.1. Input Forms ........................................................................................................................................... 37 5.2. Reports ................................................................................................................................................. 39 6. Business Process Flows .................................................................................................................... 41 7. Integration with ERP ........................................................................................................................... 43 7.1. Transactional data flow ......................................................................................................................... 43 7.2. Transformation and conversion files ..................................................................................................... 43 7.3. Transactional data load ........................................................................................................................ 45

C. BA - ANNUAL BUDGET ...................................................................................................................... 46 1. Overview of the Process .................................................................................................................... 46 2. Dimensions and Properties ............................................................................................................... 47 2.1. Unified Chart of Accounts ..................................................................................................................... 47 2.2. Account Properties................................................................................................................................ 47


4

3. Logic Scripts ....................................................................................................................................... 47 3.1. BA_YTD Script ...................................................................................................................................... 47 3.2. BA_Consolidate Script .......................................................................................................................... 48 3.3. Default Script ........................................................................................................................................ 48 3.4. ICMatching Scripts ................................................................................................................................ 48 3.5. Associated Package ............................................................................................................................. 48 4. Business Rules ................................................................................................................................... 48 4.1. Currency Translation Rules .................................................................................................................. 48 4.2. Eliminations and Adjustments Rules .................................................................................................... 49 5. Controls ............................................................................................................................................... 54 6. Reports ................................................................................................................................................ 55 6.1. Input Forms ........................................................................................................................................... 55 6.2. Reports ................................................................................................................................................. 61 7. Business Process Flows .................................................................................................................... 66 7.1. BPF for Data Entry ................................................................................................................................ 66 7.2. BPF for Central tasks ............................................................................................................................ 67

D. BM - MONTHLY BUDGET ................................................................................................................... 68 1. Overview of the Process .................................................................................................................... 68 1.1. Year-To-Date Approach ........................................................................................................................ 68 1.2. Periodic Approach................................................................................................................................. 69 2. Accounts Properties ........................................................................................................................... 69 3. Logic Scripts ....................................................................................................................................... 69 3.1. Year-To-Date Approach ........................................................................................................................ 69 3.2. Periodic Approach................................................................................................................................. 70 3.3. Associated Package ............................................................................................................................. 72 4. Business Rules ................................................................................................................................... 73 5. Controls ............................................................................................................................................... 73 5.1. Year-To-Date Approach ........................................................................................................................ 73 5.2. Periodic Approach................................................................................................................................. 73 6. Reports ................................................................................................................................................ 74 6.1. Input Forms ........................................................................................................................................... 74 6.2. Reports ................................................................................................................................................. 85 7. Business Process Flows .................................................................................................................... 85

E. F09 – SEPTEMBER FORECAST ........................................................................................................ 86 1. Overview of the process .................................................................................................................... 86 1.1. Year-To-Date approach ........................................................................................................................ 86 1.2. Periodic approach ................................................................................................................................. 87 2. Specific Accounts properties ............................................................................................................ 87 3. Logic Scripts ....................................................................................................................................... 87 3.1. Year-To-Date Approach ........................................................................................................................ 87 3.2. Periodic Approach................................................................................................................................. 88 3.3. Associated Package ............................................................................................................................. 90 4. Business Rules ................................................................................................................................... 90 5. Controls ............................................................................................................................................... 90 5.1. Year-To-Date Approach ........................................................................................................................ 90 5.2. Periodic Approach................................................................................................................................. 91 6. Reports ................................................................................................................................................ 91 6.1. Input Forms ........................................................................................................................................... 91 6.2. Reports ............................................................................................................................................... 101 7. Business Process Flows .................................................................................................................. 102

F. BM_AR - MONTHLY BUDGET AT ACTUAL RATE ......................................................................... 103 1. Overview of the process .................................................................................................................. 103 2. Logic Scripts ..................................................................................................................................... 103 2.1. BM_AR Consolidate Logic Script ........................................................................................................ 103 2.2. Associated Package ........................................................................................................................... 103


5

3. Business Process Flows .................................................................................................................. 103

G. APPENDIX .......................................................................................................................................... 104 1. Input form - Example of F15-Net Variation Control ....................................................................... 104 2. Example of INPUTFLOWS Property Values ................................................................................... 104 3. CONSOLIDATION.lgf Logic Script .................................................................................................. 105 4. Default.lgf Logic Script .................................................................................................................... 106 5. Journal.lgf Logic Script .................................................................................................................... 107 6. CopyOpening.lgf Logic Script ......................................................................................................... 108 7. BA_YTD Logic Script ........................................................................................................................ 109 8. BM_YTD Logic Script ....................................................................................................................... 110 9. BM_PER Logic Script ....................................................................................................................... 111 10. BM_PER_TO_YTD Logic Script ....................................................................................................... 112 11. F09_Consolidate Logic Script ......................................................................................................... 117 12. F09TEC1_Consolidate Logic Script ................................................................................................ 118 13. F09_PER Logic Script ...................................................................................................................... 121 14. F09_Q4_FROM_BM Logic Script ..................................................................................................... 125 15. F09_PER_TO_YTD Logic Script ...................................................................................................... 126 16. BM_AR_Consolidate Logic Script................................................................................................... 131 17. PUSH_TO_ICMatching Logic Script................................................................................................ 132 18. CONVERSION_ICDATA Logic Script .............................................................................................. 133 19. Carry Forward Rule........................................................................................................................... 134 20. Naming Convention for Method-based Multipliers ....................................................................... 135


6

Foreword This document describes how the SAP® BusinessObjects™ Planning and Consolidation 10.0 starter kit for IFRS, SP5 on SAP Netweaver powered by HANA was designed.

The SAP Planning and Consolidation starter kit for IFRS is created to deliver business logic on top of a unified Corporate Reporting application including Legal consolidation, Budget and Forecast, using both product and functional best practices.

This pre-configuration assists you in setting up your statutory consolidation application in order to adhere to IFRS while accelerating and securing the implementation project. It offers you also a set of versions to manage projected data.

The contents provided in the starter kit consist of reports, controls and rules for performing, validating and publishing:

a legal consolidation in accordance with IFRS

a corporate budget (annual and monthly) with reports comparing

monthly Actual data with budgeted data for the Income Statement

quarterly Actual data with projected data for the Statement of Cash Flows

a corporate forecast: update of the initial monthly budget at the end of September


7

A. COMMON DESIGN PRINCIPLES

1. General Reporting Principles

1.1. Reporting Cycle The starter kit for IFRS is designed to support a full consolidation scenario for actual, budget and forecast data. The reporting cycle encompasses preparatory tasks, data entry tasks, consolidation tasks, and data retrieval through a library of reports.

1.1.1. Models

Model Name Use Data Entry Mode

Consolidation models

CONSOLIDATION Reference Financial data Year-To-Date

Financial models

PERIODICENTRY Budget/Forecast data entry Periodic

ICMATCHING Intercompany Reconciliation Year-To-Date

Non Reporting models

OWNERSHIP Consolidation Scopes: methods and consolidation rates by Entity

Year-To-Date

RATES Currency Translation Rates Year-To-Date

1.1.2. Dimensions

Dimension Type Use Conso Per. IC. Own. Rates

Version C-Version Reporting type / cycle: Actual, Budget, etc.

X X X X X

Time T-Time Time period X X X X X

Entity E-Entity Reporting entity / (Legal/Management unit)

X X X X

Currency R-Currency Consolidation Currency X X X

Account A-Account Financial and Statistical accounts X X

Flow S-Subtable Positions (Opening/Closing) and detail of movements

X X

Audit Trail D-Audit Business origin of the data X X


8

Dimension Type Use Conso Per. IC. Own. Rates

Interco I-Interco Transaction Partner or held company in the group

X X X X

Scope G-Group Consolidation perimeter X X

ICAccount A-Account Account for IC matching X

ICAuditID D-Audit Audit ID for IC matching X

OwnAccount A-Account Ownership account X

InputCurrency R-Currency Input currency X

FXRatentity E-Entity Rate per entity X

FXRate A-Account Rate ID X

The starter kit provides the following versions:

Dimension Description Use

ACTUAL Actual from GL Statutory Consolidation

BA Annual Budget Next year budget on a yearly basis

BM Monthly Budget Next year budget on a monthly basis for the net income and on a quarterly basis for the statement of cash flows

BM_AR Monthly Budget at Actual Exchange Rates Monthly Budget converted at Actual conversion rates

F09 September Forecast

Update of the initial monthly budget at the end of September. Data entered from January to December is consolidated (option 1)

F09TEC1 September Forecast 1 (Estimate to complete)

Update of the initial monthly budget at the end of September. Data entered from October to December is consolidated and then aggregated to consolidated data of Actual at the End of September (option 2)

F09TEC2 September Forecast 2 (Aggregate Actual + Fcst 1)

Technical (used in logic script for option 2)

TEST Tests Unitary tests


9

1.2. Reporting Indicators

1.2.1. Reference Indicators

1.2.1.1. Chart of Accounts

The chart of accounts is built in a way that makes it possible to map accounts with IFRS taxonomy items.

Reference indicators include balance sheet (BS) accounts, income statement (IS) accounts, cash flow statement (SCF) accounts, comprehensive income statement (SCI) accounts and changes in equity statement (SCE) accounts.

The Statement of Financial Position (SFP) - or Balance Sheet - distinguishes between the following items:

Non-current / current items1

Gross values / depreciation and impairment / net values

The Income Statement (IS) is disclosed by function and composed of the following blocks of accounts:

Operating profit

Financial result

Tax (Current and deferred)

Profit (loss) from discontinued operations

The Statement of cash flows discloses cash effects from operating, investing and financing activities as required by the IAS 7.

The Statement of Comprehensive Income details Net Income and other comprehensive income

The Statement of Changes in Equity details the movement in equity accounts, including opening balances

1.2.1.1.1. Structure of the Chart of Accounts

The chart of accounts is organized into hierarchies. Accounts are always included in a parent member account by populating the PARENTH1 field in the ACCOUNT dimension.

The following hierarchies are defined:

Balance sheet: includes Asset accounts (Axxxx), Equity accounts (Exxxx) and Liability accounts (Lxxxx)

Income Statement: includes all P&L accounts (Pxxxx)

Statement of cash flows: includes all SCF accounts (SCFxxxx)

Statement of Comprehensive Income: includes al SCI accounts

Statement of Changes in Equity: includes all SCE accounts

1.2.1.1.2. Codification

The codification principle allows the user to do the following:

identify the account type: o A = Assets o E = Equity o P = Profit and Loss o SCF= Statement of Cash Flows o SCI = Statement of Comprehensive Income o SCE = Statement of Changes in Equity

identify the subtype (for balance sheet accounts, the second digit 1 = Non-current item and 2 = Current item)

sort accounts in logical order in reports notably in the balance reports (assets base members, equity and liabilities base members)

In addition, for total accounts, the suffix T allows the user to distinguish between total accounts and leaf-level accounts.

1 In accordance with IAS1 – Financial Statements


10

1.2.1.2. Flows

The FLOW Dimension is mainly used for the Actual version. It allows detailing the value change between the opening balance (F00) and the closing balance (F99) for balance sheet accounts. All flows, excluding F99, are included in a parent member “Closing-Calculated” (END) in order to:

Easily check that the sum of the opening balance and the period movements equal the closing position in reports (END = F99)

Dynamically select the opening flow and the movement flows in reports.

For Income Statement and Cash flow accounts (Actual, Budget and Forecast), data is identified on a single flow F10 – Net Profit (Loss) for the period. (This corresponds with the flow value used to post Income into Equity).

Cash Flow and Comprehensive Income accounts use the single closing flow F99; and Changes in Equity accounts use a dedicated set of flows (‘T’ flows) which distinguish the type of equity affected in that statement.

1.2.1.3. Local Audit IDs

Reported data is consolidated according to IFRS. Local data can be collected following IFRS, or in local GAAP, and subsequently adjusted to IFRS in input forms.

Local data is stored on the INPUT AuditID (audit-type dimension). Subsequent local adjustments in input forms are stored on the LOCAL_ADJ AuditID.

The Input forms for Balance Sheet and Profit and Loss are created to dynamically include all members assigned to the parent member “ALL_INPUT” in the form. In the Starter Kit, this means that the Input form includes a column for both the INPUT AuditID and the LOCAL_ADJ AuditID, within the same worksheet. Opening (F00) and closing (F99) flow values are also available for input.

The Input forms for Intercompany and Balance Sheet by Flow allow the user to choose an AuditID from the Context setting for use in the specific instance.

Thanks to a specific Data Access Profile, (named “Entry Level”) only “Input” AuditIDs (base members of “ALL_INPUT”) can be used by local end users; moreover, in the Context Default settings, the input AuditID is pre-defined as “INPUT” for any Web forms.

It is therefore possible to dynamically enhance the list of local AuditIDs available in input forms by assigning the same property value and hierarchical node to the new AuditID(s).

1.3. Sign Convention

In order to fully leverage the software’s data storage engine as well as the calculation engine of “total” accounts, values for closing balances are entered as positive amounts for all account types.

Assets

Equity & Liabilities Gross values

Amortization & Depreciation

Increase Decrease Increase Decrease Increase Decrease

Entry + - + - + -

Display 100 (100) 100 (100) 100 (100)

The ACCOUNT dimension is defined with the ACCTYPE property. Thanks to this property, values are automatically recorded with the appropriate sign for the account.


11

Accounts are defined with the following ACCTYPE values:

AST: Asset accounts. Default sign is positive (debit).

LEQ: Liability and equity accounts. Default sign is negative (credit)

INC: Income and SCF accounts. Default sign is negative (credit)

EXP: Expense accounts. Default sign is positive (debit)

To calculate values for display on parent members (total accounts), the ACCTYPE property is also taken into account. The calculated value will be displayed following the ACCTYPE property.

2. Consolidation Principles

2.1. Consolidation Type

The Starter Kit follows the direct consolidation approach, where Entities are attached directly to the main parent company of the consolidation perimeter.

In the CONSOLIDATION model, consolidation flows (such as F02 -Change in consolidation method, F92 -Change in consolidation rate) are not available in input forms.

NOTE: Sub-scope Management

The consolidation engine natively handles sub-consolidations; that is, consolidations of groups hierarchically organized into structures and sub-structures. The prerequisites are as follows:

Consolidation ownership structure organized hierarchically via the PARENT_GROUP property of the SCOPE dimension

Entities attached to sub-structures or directly to the top structure in the Ownership Manager.

The following options must be activated so that the aggregated amounts of possible sub-consolidations are stored in the fact table:

STORE_ENTITY property set to ‘Y’ (Yes)

ENTITY property set to a dedicated Entity ID which the aggregated value of the structures and sub-structures should be recorded onto.

2.2. Consolidation Methods and Rates

2.2.1. General Principles

The following consolidation methods are supported in the starter kit:

Full method (purchase method)

Equity method

The consolidation process uses the following rates:

Consolidation rate

Ownership rate

The consolidation perimeter is entered manually. The starter kit does not include any process for determining the consolidation method by entity automatically, nor calculating the consolidation rate and financial interest rate.


12

2.2.2. Ownership Model

Consolidation methods and perimeter rates are stored in the OWNERSHIP Model. They are used to define the consolidation perimeter via the Ownership Manager.

The list of available consolidation perimeters is maintained in the group-type dimension named Scope.

2.2.2.1. Rates

The rates used correspond to the following ownership accounts (OWNACCOUNT) in the OWNERSHIP model:

PCON Consolidation rate

POWN Financial interest rate (group share)

These rates are defined with the property IS_INPUT=Y.

2.2.2.2. Methods

The consolidation methods are defined in relation to the OWNACCOUNT dimension, on the METHOD member. The different values are as follows:

Description Method Code

Holding (Main Parent) [Method ID=10] This method must be assigned to the consolidating

company for which no equity elimination is booked.

Full (Purchase method) [Method ID = 20]

Equity [Method ID = 30]

Note: Other values also exist in order to deal with scope changes.

2.2.2.3. Equity Method

Equity method postings are handled within most rules along with the full and holding methods; exceptions exist for Equity method Investments, Dividends and Net Income, which are all discussed in the “Eliminations and Adjustments rules” chapter of this document.

The INTEGRATION consolidation rule, in conjunction with an Equity method assignment to a relevant Entity, is defined make sure that only Full and Holding method entities are included in group reporting. This rule is also discussed later in the document.

2.3. Foreign Currency Conversion


Income Statement

Accounts are converted using the average rate of the reporting period.

Balance Sheet (Statement of Financial Position)

Most of the accounts (except equity and investments accounts) are converted using the period-end rate at closing position

Movements are translated using average rate.

Investments and equity accounts are maintained at their historical acquisition value (currency translation differences are recorded in a dedicated account in the reserves, account 24161)

As some transaction values need to be converted at a specific rate (such as dividends distribution and the balance sheet position of incoming units), the definition of currency rate per Entity is required.


13

2.3.2. Rates Definition and Input Forms

The following FXRATE dimension members have been defined, and associated values per period must be entered in the RATES Model:

AVG: average rate

END: closing rate

DIV: dividends rate

INC: incoming rate

The Starter Kit provides 1 input form. This is reached from the Start page of the Web Client, in the PUBLIC folder of the Library. This input form, Rates-input by currency/entity, is based on the FXRATENTITY dimension:

The form displays each INPUTCURRENCY member, by FXRATENTITY member (with the member GLOBAL listed first; this represents the default rate for the particular currency)

The starter kit also provides 3 input forms located in the schedule library of the Rates model:

Actual rate and BM_AR (Monthly budget at actual exchange rate) rate input

Monthly budget rate input

Forecast and Annual Budget input rate

These input forms are all based on the RATEENTITY dimension, which displays:

GLOBAL member, against which the default rates by input currency must be input; it is therefore initialized in the context of the input form.

Members that correspond to entities to which a specific rate must be applied and which therefore have identical identifiers (IDs). These members can be inserted as appropriate by the central user in the input form.

The currency conversion rules apply the specific rate for one entity if such a rate exists. If not, it will default to the general currency rate input on the GLOBAL member.

2.3.3. Reminder: Entering Specific Rates by Entity

In order for the conversion engine to apply specific rates by Entity, it is necessary to input the specific rate for the Entity (FXRATENTITY dimension), not only against its respective local currency (INPUTCURRENCY dimension), but also against the consolidation currency. This is because the conversion engine will not refer to the default rate stored on the GLOBAL FXRATENTITY member in the case of a specific rate for one Entity.

3. Intercompany Reconciliation Accounts for which a breakdown by Intercompany is entered are reconciled:

Reciprocal accounts of the Balance sheet (Actual)

Reciprocal accounts of the Income statement (All versions)

Reciprocal accounts of the Statement of Cash Flows (Budget, Forecast)

Amounts are reconciled based on converted amounts. Consequently no input in transaction currency is required at the local level.

A dedicated ICMatching Model is created for this process. Creating a dedicated model also contributes to optimizing the system performance by separating the calculations and processes from the CONSOLIDATION Model. This model is available for Actual, Budget and Forecast data.


14

3.1. Example of the Reconciliation Process for the Actual version

3.2. Configuration Principles

3.2.1. Dimensions

The ICAccount dimension is created to benefit from the following advantages from a user-friendliness and system-performance perspective:

Limit the list of members only to accounts with intercompany breakdown

Define a 2-level hierarchy distinct from the hierarchical chart of accounts. On one hand, this hierarchy will be used to group accounts to be reconciled together in the reconciliation reports. On the second hand, it is not necessary to calculate the financial total accounts for the reconciliation process.

The ICAuditID dimension is created to:

Limit the list of members to the audit IDs used to enter IC declaration locally (INPUT, INPUT11) or centrally (INPUT91, ADJ_LC_M, FVA11)

Add specific audit IDs (namely Debit1, Credit1, Debit2, Credit2) to duplicate and invert the entity’s and the partner’s IDs information in order to allow each entity to view the amounts that other entities have


15

declared against it. This is necessary during the reconciliation process, due to the data access definition.

A property IC_ORIGINE takes the value I for all audit IDs used originally to declare the intercompany operations, and specific values D1, C1, D2, C2 used by the script ICDATA to generate the data required for reconciliation.

3.2.2. Logic Scripts

The logic scripts used during the IC process are the following:

The script PushToICMatching, defined in the Consolidation Model, is used to transfer data to reconcile from the Consolidation Model to the ICMatching Model. It is triggered through the 6_1 ICMatching preparatory package.

The script ICData is defined in the ICMatching Model. It is triggered via the package ICDATA. The purpose is to run the CURR_CONVERSION program in order to convert local data and the ICDATA program that populates the following audit IDs:

TOTAL1 Difference at seller Debit 1: My Assets / Income Credit 1: Their Liabilities / Expenses

TOTAL2 Difference at buyer Debit 2: Their Assets / Income Credit 2: My Liabilities / Expenses

3.3. Reconciliation reports

Example:

Local data transferred from the CONSOLIDATION application and converted via the CURR_CONVERSION program in EUR

Entity Interco Audit ID ICAccount Flow LC EUR Acctype

S004 I_S000 INPUT - Entity's input P1210 - Other income PL99 1000 754 INC

S000 I_S004 INPUT - Entity's input P1410 - Administrative expenses PL99 (754) (754) EXP

Rows generated on new audit Ids via the program ICDATA


S004 I_S000 Debit1 - My assets / income P1210 - Other income PL99 1000 754 INC S004 can retrieve

S004 I_S000 Credit1 - Their liabilities / expenses P1410 - Administrative expenses PL99 (754) (754) EXP mismatching vs S000

S004 I_S000 Total1 - Difference at seller REC-P15 - Other operating accounts PL99 0 INC


S000 I_S004 Debit2 - Their assets / income P1210 - Other income PL99 1000 754 INC S000 can retrieve

S000 I_S004 Credit2 - My liabilities / expenses P1410 - Administrative expenses PL99 (754) (754) EXP mismatching vs S004

S000 I_S004 Total2 - Difference at buyer REC-P15 - Other operating accounts PL99 0 INC


16

This structure of the information enables you to retrieve:

Discrepancies at a group level by seller for subtotals

Discrepancies at group level sorted by seller when retrieving Debit1, Credit1 and Total1 in Local Currency and Group currency

4. Manual Journal Entries

Several elimination entries or consolidation entries are booked via manual journal entries in the starter kit: elimination of internal provisions, elimination of internal gain / loss on disposal of assets, reclassification of the incoming position of Other Comprehensive Income components in retained earnings for incoming entities.

Moreover it is possible to adjust the automatic entries with manual journal entries if needed.

4.1. Audit IDs

Manual journal entries can be manually booked using predefined audit IDs with property DATASRC_TYPE = M. Some audit IDs have been created to allow the consolidation manager to book entries which are not automated in the starter kit. Other audit IDs are also available to complement automatic entries. For instance, the manual journal entry-type audit IDs DIV11 and DIV21 are available in addition to the automatic audit IDs DIV10 and DIV20.

4.2. Account Total and Interco Breakdown

If a manual journal entry should impact both the account total and one or several group partners, one journal row must be defined to record the impact on I_NONE in addition to the journal row(s) recording the impact on the group partner(s).


17

5. Segment Reporting

Income Statement, Assets and Liabilities by Segment

Segment reporting is built by entity aggregation, which implies that each entity belongs to only one segment. The scenario where a legal company belongs to several segments is supported by splitting legal companies into operating entities which report IS items and operating assets and liabilities, and non-operating entities which report non-operating items such as equity, tax and investments.

In terms of data entry, one BPF instance is created per entity, i.e. business unit. In order to balance BS and IS for all entities (operating and non-operating) that compose a company, two balancing accounts have been defined:

- L26BU-Balancing account - Balance sheet - P22BU-Balancing account - Income statement

Example:

Non Operating Operating

Segment A

Operating

Segment B

Total company

(no intra

elimination)

Assets

Fixed assets 500 100 200 800

Cash 200 200

700 100 200 1000

Equity & Liabilities 0

Equity 300 300

Net Income 40 60 100

Net Income-Balancing 100 -40 -60 0

Debts 100 400 100 600

B/S-Balancing 200 -300 100 0

700 100 200 1000

Income Statement 0

Net Income of the period 40 60 100

Warning: Intragroup/Intergroup intercompany eliminations:

In the starter kit, segment reporting is built by entity aggregation. The starter kit does not provide intragroup/intergroup intercompany elimination feature.

6. Working Languages The starter kit handles English as unique language.

7. Business Workflows and Security

7.1. Security by Dimension User can only enter data on their own entity. The security allows differentiating data entry and consolidation manager profiles.

Secured dimensions are set up as follows:

- Consolidation model: “ENTITY”, “AUDIT_TRAIL”, “SCOPE” - ICMatching model: “ENTITY” - Ownership model: “ENTITY”, “SCOPE”


18

- Rates model: “VERSION” - PeriodicEntry model: “Entity”, “AuditID”, “Version”

- In three of the models, the dimensions that stand for “Entity” drive the dimensional security (the RATES model has only VERSION as a secured dimension). AUDIT_TRAIL has been added for the CONSOLIDATION model, for the “Entry Level” data access profile, which requires a more restricted access. SCOPE has been added to the CONSOLIDATION and OWNERSHIP models, again to support more restricted access.

7.2. Teams

In addition to the built-in ‘Admin’ team, 3 teams that reflect business roles have been defined in the starter kit:

Consolidation managers team

Data entry users team

Report viewers team

Depending on the team to which a user is affected, an entire security configuration applies automatically.

7.3. Workflow Management A user managing a group of reporting entities can check if the data entry related tasks have been performed and assign the appropriate level of approbation status: started, submitted, rejected, and approved.

7.3.1. Entity specific properties

Even though users that are registered as Owner in the Entity dimension are likely to be changed after the starter kit is restored in a new environment, the way they are hierarchically organized illustrates how Work Status and BPF workflows should be designed with the starter kit.

This recommended configuration assigns the same user to both the roles of Work Status manager (Owner of a parent entity (1)) and the role of BPF approver (reviewer of a child entity (2)).

Example of the Entity dimension:

ID DESCRIPTION OWNER REVIEWER

ALL_ENTITY Total All Entities CONSOMNGR

EZONE Euro Zone CONSOMNGR (1)

NA

E0 Entity 0 LOCALUSER CONSOMNGR (2)

E1 Entity 1 LOCALUSER CONSOMNGR

CONSOMNGR belongs to the CONSOLIDATION MNGR Team

LOCAL USER belongs to the DATA ENTRY USERS team

7.3.2. Business Process Flow (BPF)

Business process flows are defined to manage each version reporting cycle. They are organized around the following criteria:

Central tasks vs. local tasks

YTD vs. Periodic data entry (Budget, Forecast)

Warning: Mirroring roles (workstatus manager=BPF approver):

This mirroring structure should be replicated with actual users as part of the implementation project to keep BPFs and Workflows settings both consistent and quickly usable. Indeed, the starter kit and especially the BPFs are not configured for distinct reviewers/approvers. (e.g. “CONSOMNGR” is reviewer of “E0” but the Work Status manager of “E0” is “LOCALUSER”).


19

7.3.3. Work Status

In terms of Work status, four levels have been defined. By default, the data is always set to the “Started” status. Once the data is entered and controlled, both the owner and the manager are allowed to change the work status to “Submitted”. From this point on, the manager only can change data using journals or input forms. When the status is set to “Approved”, only the manager can set the work status back to “Rejected” or reset it to “Started” if necessary. As long as the status is “Approved”, no data can be modified using input forms, but Journals and Data Manager are still possible for the Manager.

For all work status, creation or modification of comments and documents is possible.

7.4. Security Settings by Team of Users

Team Local Users Consolidation Managers

Data viewers ADMIN

Task Profiles

Entry Tasks

Key settings: - Only “view” rights in Web Admin - Only “view” rights on Journals - Access to Reports and Input

Forms allowed - Run controls and packages

enabled

Conso Tasks

Key settings: All rights but only view rights on Model administration and system

Data View Tasks

Key settings: Can run documents using EPM client and Web reports. (Use of BPF can be added in the security settings)

ALLTASKS

Key settings: All tasks allowed (latest tasks from new product releases should be added manually in this profile)

Team Local Users Consolidation Managers

Data viewers ADMIN

Data access profiles

Entry Level

READ & WRITE Consolidation model

- ENTITY [ALL] - AUDITID:[ALL_INPUT] - SCOPE:[S_NONE]

PeriodicEntry model - ENTITY [ALL] - AUDITID:[ALL_INPUT] - VERSION:[ALL]

ICMatching

- ENTITY [ALL] READ ONLY

Ownership model

- ENTITY [ALL] Rates model

- RATEENTITY [ALL]

All Members

READ & WRITE Consolidation model

- ENTITY [ALL] - AUDITID [ALL] - SCOPE:[ALL]

PeriodicEntry model

- ENTITY [ALL] - AUDITID [ALL] - VERSION:[ALL]

ICMatching

- ENTITY [ALL] Ownership model

- ENTITY [ALL] Rates model

- RATEENTITY[ALL]

Work state Data Manager

Journals Manual entry

Comments Documents Controlled By

Started All All All All All Both

Submitted Manager Manager Manager All All Both

Rejected Owner Owner Owner All All Both

Approved Manager Manager Locked All All Manager


20

B. A – ACTUAL

1. Dimensions and Properties

1.1. Accounts

Account properties used in the starter kit are listed below:

Property Specific use

ACCTYPE This built in BPC property is also used by the cash flow mapping.

DIMLIST_FS Used to calculate values for use in Business Rules used to populate SCF, SCI and SCE accounts

ELIMACC Used to define the respective elimination account to be populated as counterpart of the journal entry

INPUTFLOWS Used in the input forms to highlight allowed flows

GROUP Used in the Logic Scripts to distinguish between Balance Sheet accounts (BSA), Income Statement accounts (ISA).

ISINTERCO Used in input forms to display the “IC” indicator (for accounts for which intercompany values are possible)

RATETYPE Used in the currency conversion rules

STYLE Used to define formatting for each type of accounts in the hierarchy

TYPELIM Used to select accounts in Business Rules

1.2. Flows

In order to be able to calculate the Statement of Cash Flows items and to produce the Statement of Changes in Equity, changes in the BS items are captured or calculated as follows:

For current assets and liabilities (Gross value), the net variation is calculated and displayed in input forms

For other BS accounts, a detailed analysis of movements is required

Specific operations are identified separately for all BS accounts: Reclassification, Changes in accounting policies, Internal mergers (transfer of BS accounts from the acquired to the acquiring company in case of an internal merger)

Opening balances are automatically calculated from the closing balance of the previous year.

The following common flows are valid for all BS accounts:

Positions: F00-Opening, F99-Closing

Flows for current transactions: F15 - net variation, F20 - increase, F25 - allowance on amortizations/depreciations/impairments/provisions, F30 – decrease, F35 - write-back of impairments/provisions, F40 - subscription to capital increase, F55 - fair value adjustment.

Specific flows (except for some equity accounts): F50-Reclassification, F05-Change in accounting policies.

Additional relevant flows depend on the account. This link is defined in the INPUTFLOWS account property (See Appendix G.2). This property is used to stripe cells that correspond to inconsistent account-flow crossovers in input forms.


21

For P&L accounts, only flow F10- Net profit (loss) is used.

Flow properties used in the starter kit are listed below:

Property Specific use

DIMLIST_CALC Used to indicate whether a flow is a movement or balance flow, for use in calculating the F15-Variation flow during data entry

DIMLIST_CONV Used to indicate the Rate Type to be used for the flow in currency conversion

FLOW_TYPE Used by the consolidation engine to select and process carry over and scope variation flows

2. Logic Scripts All the following logic scripts used for Actual are stored in the Consolidation model.

2.1. Default Script

The real time calculations triggered by the Default.lgf logic script as and when data is input in forms or imported are the following:

Calculation of the income of the period in the balance sheet (E1610 / F10)

Calculation of the net variation flow (F15) For all BS accounts, the net variation (i.e. closing balance – [opening balance + specific flows]) is calculated in flow F15-Variation. (See Appendix G.4). For non-current accounts, the net variation must be distributed on relevant flows in the corresponding input form. When saving new values, the variation flow (F15) is calculated again and must be zero in the form. The controls are performed during the data validation via specific controls rules. The flow F15 is then highlighted in input forms (see Appendix G.1). For current accounts (excluding provision and allowance accounts) the net variation amount is not distributed on flows and remains on the net variation flow (F15).

The detailed script logic is available in appendix (see Appendix G.4).

2.2. Manual Journal Entry Script

The real time calculations triggered by the Journal.lgf logic script when a manual journal entry is booked are the following:

Impact from P&L to BS Equity (F10)

Carry-over of flows to the closing balance (F99)

The detailed logic script is available in appendix (see Appendix G.5).

2.3. Consolidation Script

The first part of this script corresponds to standard conversion and consolidation programs. The VERSION, the SCOPE and the TIME are configured with the syntax “%_SET%” so that the user can select the appropriate members when running the associated package (namely Consolidation stored in the Consolidation Model > Financial processes package group).

In the second part, the script refers to the Account-based Calculations rules to be triggered in order to automatically calculate the consolidated Statement of Cash Flows, Statement of Comprehensive Income, and Statement of Changes in Equity.


22

The detailed logic script is available (See Appendix G.3).

2.4. ICMatching Scripts

The ICMatching scripts are defined Chapter A.3.2.2.

The detailed logic script is available in appendix (see Appendix G.17 and G.18).

3. Business Rules

3.1. General Principles

3.1.1. Balance Carry Forward

The starter kit allows the user to populate the opening balance of the current period from the prior year-end closing balance in order to ensure the flow consistency over time periods. This applies to the various amount types: Input data, manual journal entries (MJE) and automatic journal entries (AJE).

Opening balances of the current year result from the carry forward of closing balances from the previous year. This calculation is defined and executed in the following steps:

Balance Carry Forward of Data Input and Manual Entries:

For all audit IDs with the property DATASRC_TYPE = I (for data input) and M (for Manual Entries), opening balances are calculated using the data manager package “CopyOpening” with the Carry Forward Rules defined as follow:

Source account: TBS (all BS accounts) and technical accounts (X…)

Source flow: F99-Closing balance

Destination flow: F00-Opening balance

Audit type: A-All (meaning “input” and “manual”, but not “automatic”)

Calculation of the Consolidated Opening Balances (Automatic Entries):

The carry forward rules do not apply to automatic entries (audit IDs with property DATASRC_TYPE = A). Instead, the consolidation engine calculates the consolidated opening balances (flow F00) of the current year by copying the closing balance (flow F99) of the previous year.

3.1.2. Flow-Based Consolidation

For manual and automatic journal entries, the closing position is always calculated from movements. This contributes to the consistency of the closing position and movements over time periods, notably for the calculation accuracy of the Statement of Cash Flows and the Statement of Changes in Equity.

Automatic and manual journal entries must be booked on movement flows. The impact on the closing balance (flow F99) is calculated automatically.

This calculation is defined in one of three places:

In the elimination and automatic adjustments rules (“Force closing” option) for all automatic entries that impact BS movement flows

In the journal.lgf logic script for manual journal entries (see Appendix G.5)

In the copyopening.lgf logic script for manual journal entries from the previous year (see Appendix G.6)


23

3.1.3. Balanced Entries

In the consolidation, manual and automatic journal entries are booked by ENTITY according to a contributive approach, not booked in adjustment or elimination entities. This is because it must be possible to retrieve the net contribution to the group consolidated figures by Entity. This principle also facilitates the audit trail since the origin Entity of the elimination is identified.

Manual and automatic journal entries must be balanced by Entity and AuditID.

Elimination accounts are created in the Balance Sheet and the Income Statement. They are used as off-setting accounts to balance elimination postings by Entity (e.g. the Entity remains in balance). Automatic journal entries will populate these elimination accounts as defined in the Elimination and Adjustment Rules. It is also possible to use these elimination accounts for manual entries.

3.1.4. Using the Breakdown by Partner

Intercompany accounts are collected by Group partner, so that it is possible to use the partners’ position in the consolidation scope, along with the elimination rules, to trigger the eliminations accordingly. The breakdown by partner is maintained in elimination entries for audit trail purposes, making it possible to explain the total amount eliminated.

The accounts for which intercompany values are possible (property ISINTERCO = ‘IC’ or ‘ICM’) are used as follow:

Company data is reported globally (Interco = I_NONE) and broken down by partner in a dedicated input form

Elimination entries are booked both by partner and globally (Interco = I_NONE). This is done by using the ‘Force intco member’ option in the elimination and adjustments rules

As a consequence, the detail of eliminations by partner is available for audit trail purposes. This logic is illustrated in the table below.

Automatic adjustment rules are based on Method-based Multiplier rules in which the Interco method, in addition to the entity method, is chosen. As a consequence, no elimination will occur when the INTERCO member corresponds to a non-consolidated entity.

Elimination by partner and on the grand total

Comment ENTITY ACCOUNT FLOW INTERCO AUDITID …. Amount

Account total

-Input data E0 Interest Income F10 I_NONE INPUT … 50

Partner breakdown (1)

-Input data E0 Interest Income F10 I2 INPUT … 40

Partner breakdown (2)

-Input data E0 Interest Income F10 I3 INPUT … 10

Elimination by partner E0 Interest Income F10 I2 ADJ_ELIM_AUTO … -40

Elimination by partner E0 Interest Income F10 I3 ADJ_ELIM_AUTO … -10

Total Elimination E0 Interest Income F10 I_NONE ADJ_ELIM_AUTO … -50

3.1.5. Analysis of Changes from Local to Consolidated Value

The preparation and validation of consolidated figures, including analysis of changes from local to consolidated values, is facilitated thanks to a business classification of all consolidation steps and calculations (manual entries, apportionments, automatic eliminations…).


24

A dedicated audit-type dimension called audit ID is defined to classify data from local to consolidated figures. This dimension is defined with a hierarchy in order to distinguish the different main transformation steps of amounts in the consolidation process and to retrieve these steps in reports.

3.1.6. Leveraging the Built-in Scope Change Calculation

Effect of perimeter changes on consolidated statements must be disclosed on specific flows depending on the type of the scope change (incoming, rate or method change…).

For Balance Sheet accounts, Elimination and Adjustment Rules based on the current perimeter rates (financial interest rate and consolidation rate) apply not only to movement flows but also to the opening balance F00. This is because the consolidation engine is able to automatically identify and calculate the effect due to changes in the perimeter by the difference between the carry forward of the automatic entry from the prior year-end period on the one hand, and the newly calculated automatic entry elimination for the opening balance F00 on the other hand.

Example:

December, Prior Year

Current Time Period

POWN 0.8 0.9

Audit IDs … F99-Closing

F00-Opening

Scope

variation*

F99-Closing

INPUT – Input data … 100 100 100

CONS_EQ – Automatic adjustment based on POWN

… 80 80 10 90

The scope variation flow member populated by the consolidation engine depends on the status of the entity and/or the partner (Interco) in the consolidation perimeter: incoming, leaving, change in consolidation rate or change in consolidation method.

3.2. Currency Translation Rules


Currency Translation Differences

For equity accounts, the currency difference resulting from the translation of movements at specific rate (historical, average, opening) is recorded in a dedicated equity account E1560 on flow F80-Foreign exchange gain/loss.

For other BS accounts, the currency difference resulting from the translation of movements at average rate, and the translation of closing balance at closing rate, is recorded in the original account on flow F80-Foreign exchange gain/loss.

Account selection

The RATETYPE property of the ACCOUNT dimension is used to dynamically associate groups of accounts to identical conversion behaviors.

The FLOW dimension ‘DIMLIST_CONV’ property is leveraged in the currency conversion rules in order to dynamically associate groups of flows to one given conversion behavior, within one account set, associated with one RATETYPE property.


25

Audit ID behavior

The currency translation process applies only to AuditIDs identified by the ’Y’ value of the IS_CONVERTED

property. Consequently this value has been assigned to AuditIDs intended for input and adjustments in the Starter Kit.

3.2.2. List of Rules Definition

The Currency Translation Rules are configured as follows:

3.3. Eliminations and Adjustments Rules

The list of the Eliminations and Adjustments Rules of the Starter Kit and their purpose is presented in the table below:

Rule ID Purpose Ref.

DIVIDENDS Dividends elimination 3.3.2

DIVIDENDS2 Balancing F80 against net variation cash (conversion of dividends at a specific rate)

3.3.2

EM_INV Equity Method Investments 3.3.3

EM_INV_DIVIDENDS Equity Method Dividends 3.3.2

EM_INV_NETINCOME Equity Method Net Income 3.3.5

EQUITY Consolidation of Equity accounts 3.3.5

GOODWILL1 Goodwill (I_NONE value) 3.3.4

GOODWILL2 Goodwill (interco value) 3.3.4

ICELIM Intercompany elimination 3.3.1

INVESTMENTS Investments elimination 3.3.3

INTEGRATION Integration of Holding and Full methods 3.3.6

Flows DIMLIST_CONV property

Flows translated using the closing rate of the previous period OPE

Flows translated using the average rate AVG

Flows translated using the dividends Entity rate DIV

Flows translated using the incoming Entity rate INC

Accounts Currency Translation Rule RATETYPE Property

IS accounts Average rate (AVG) AVG

BS accounts (except Equity and Investment)

Closing balance: closing rate (CLO) Movements: average rate (AVG) CTA calculation on flow F80 account by account

CLO

Equity and Investment accounts Maintained at their historical value: opening balance is not changed (AS_IS formula), other movements are translated using their respective rate (AVG, DIV, CLO, OPECLO). The “ForceClosing” Option is used so that the converted closing position equals the sum of converted flows. CTA calculation on flow F80 of the currency conversion reserve account 24161.

HIST

Currency translation account (E1560)

The opening balance is maintained at the converted value of the prior year end (AS_IS formula)

HIST


26

3.3.1. Reciprocal Account Eliminations

Rule: ICELIM

3.3.1.1. Functional Requirements

Intercompany reciprocal accounts are eliminated against dedicated elimination accounts (clearing accounts). As a consequence, these elimination accounts show the intercompany mismatch at group level.

Intercompany amounts are eliminated between entities consolidated using full or proportional methods, weighted with the lowest consolidation rate between both companies. The elimination accounts are part of the account hierarchy and consequently included in consolidated statements.

At group level, elimination accounts show the intercompany differences, resulting from a mismatch in the intercompany amount reported by entities

At entity level, elimination accounts balance the elimination postings

3.3.1.2. Rule Configuration

Account selection/destination

Within the chart of accounts, only some accounts are open for recording intercompany transactions. However, these accounts are not dedicated solely to intercompany operations; transactions with third parties may also be recorded.

Several groups of reciprocal accounts are defined.

Balance Sheet: o Receivables and payables, non-current o Financial assets and liabilities, non-current o Receivables and payables, current o Financial assets and liabilities, current

Income Statement: o Gross profit (Revenues / Cost of sales) o Operating profit (Other income / Other operating expenses) o Financial result (Interests and other financial income/expenses)

To facilitate the maintenance of the chart of accounts and business rules, intercompany eliminations are defined using the following account dimension properties:

Property Purpose

ISINTERCO

Used to show in input forms that one account can be used in the intercompany input form. This “IC” indicator is displayed in the Balance input form for P&L accounts, and in the flow analysis input forms for B/S accounts.

TYPELIM

Used to select accounts in the consolidation rules

Example: The accounts “Revenues” and “Cost of sales” have the property TYPELIM = S_ICIS

ELIMACC

Used to define the respective elimination account to be populated as counterpart of the journal entry

Example: The account “P119B” is defined in the property ELIMACC for the accounts “Revenues” and “Cost of sales”


27

Audit ID destination

The ICELIM Eliminations and Adjustment rule records intercompany eliminations on the audit ID ELIM10.

Method-based Multiplier

Intercompany eliminations are performed using the 1_1 Actual_Consolidate Package, which triggers the Eliminations and Adjustments rules combined with the Method-based Multipliers.

For intercompany eliminations, several Method-based Multipliers are defined:

II10: consolidation methods for the ENTITY and INTERCO dimensions are: Holding (10), Full (20, 28)

II18: rules applicable when either the Entity or the partner has been defined as ‘divested during the year’ with method Full (28); triggers movement on FLOW dimension to F98

II19: rules applicable when either the Entity or the partner has been defined as ‘divested last year end’ with method Full (29); triggers movement on FLOW dimension to F98

These consolidation rules are defined with consolidation formula which refers to the lowest rate between the entity’s consolidation rate and the partner’s consolidation rate at closing.

Explanations regarding the naming convention of the Method-based multipliers are available in appendix G.20.

Formula for the Lowest Consolidation Rate

The formula used in the starter kit for returning the lowest consolidation rate between the Entity and the Intercompany defined in the consolidation perimeter is MIN(PCON,I_PCON).

The corresponding processing rows of the ICELIM Elimination and Adjustment rules define the following eliminations:

Source account

Source flow

Dest. All account

Dest. group account

Dest. flow Multiplier Applies to

CO_IC_BS All flow included in END

CO_IC_BS PROP(ELIMACC) Same as the source flow

II10 BS accounts Holding and Full methods

CO_IC_IS F10-Net Income (loss)

CO_IC_IS PROP(ELIMACC) Same as the source flow

II10 IS accounts Holding and Full methods

CO_IC_ SALES

F10-Net Income (loss)

CO_IC_ SALES

PROP(ELIMACC) Same as the source flow

II10 Revenue accounts Holding and Full methods

CO_IC_ SALES

F10-Net Income (loss)

31121 – Cost of Sales

PROP(ELIMACC) Same as the source flow

II10 Reverse value from above step, with “Swap Entity/Interco” designation


28

Automatic Interco Elimination: Example for Trade Receivables and Payables 2

SELLER Company (S)

A2210 Trade receivables (Assets) L239B Elimination account

Interco B 130 Interco B 130 Interco B 130

BUYER Company (B)

BUYER

L2310 Current trade payables (Liabilities) L239B Elimination account

Interco S 120 Interco S 120 Interco S 120

Input amounts

Elimination at the seller

Elimination at the buyer

3.3.2. Elimination of Dividends

Rules: DIVIDENDS, EM_INV_DIVIDENDS


Dividends paid and received are automatically eliminated based on the receiver’s declaration. The elimination journal entry is posted in the receiver’s accounts (P&L and equity).

The impact on reserves / net income is shared between the group and non-controlling interests, based on the ownership rate of the receiver company. NCI is moved from the dividends received account into an NCI account on the P&L.

A manual adjustment journal entry can be posted if the declarations from the payer and the receiver do not match.

3.3.2.2. General Principles

Dividends are eliminated based on the detail reported by the receiving company in the dividends received P&L account (P2140 / F10). Breakdowns by partner must be entered in order for eliminations to process; the Intercompany input form is used for this task.

In the equity section of the Balance Sheet, dividends paid can be reported by the subsidiary on the Retained Earnings account E1610, on flow F06-Dividends. Again breakdowns by partner must be entered; the Intercompany input form is used for this task also.

Any impact related to non-controlling interests is recorded by the DIVIDENDS Elimination and Adjustment Rule. Values for NCI are moved within the P&L prior to the elimination by partner(s).

2 To keep the example easy to understand, only the journal entry by group partner is shown ( and ). The automatic journal entry is

also posted against the I_NONE member.


29

3.3.2.3. Foreign Currency Conversion

On the payer’s side, the flow F06 is converted using the dedicated rate type, DIV (see FXRATE dimension in the RATES model). This rate can be populated in the rate table, and should be equal to the payer’s currency exchange rate at the date when the dividend was agreed by at the annual general meeting.

Using this rate will make the reconciliation of dividends paid/received easier, especially when the receiver’s reporting currency is the same as the consolidation currency.

When payer’s and receiver’s currencies are different, flow F80 – Currency translation adjustment is unbalanced: the difference is equal to dividend paid converted at DIV rate minus dividend received converted at the average rate.

The DIVIDENDS2 Elimination and Adjustment Rule balances flow F80 against flow F15 - Net variation on account A2610 - Cash on hand.

3.3.2.4. Dividends for an Equity Method Entity

EM_INV_DIVIDENDS: in case of an Equity Method entity, the Dividends Paid account is first apportioned by Group and NCI shares, in order that the DIVIDENDS rule will correctly offset any Group share of dividends received by the parent. The F06- Dividends flow value in account E1610- Retained Earnings is affected, thereby lowering the value available for elimination.

3.3.3. Elimination of Investments

Rules: INVESTMENTS


The internal investments in subsidiaries are automatically eliminated against equity during the consolidation.

The Starter Kit supports the automatic calculation of non-controlling interests in the investments when the owned-Entity is not 100% owned by the group.

3.3.3.2. Rule Configuration

Investments in subsidiaries (account A1810-Investments in subsidiaries) are recorded, and detailed by owned entities, using the Interco dimension.

The automatic elimination of group investments is triggered by the INVESTMENTS Elimination and Adjustment Rule. It is posted on a dedicated AuditID, INVESTMENTS- Elimination of investments.

Distinguishing the Impact on Flows by Operation Type o Any purchase or disposal of investments is dealt with in the rule by specifically by selecting F20 and F30 respectively, and defining F00 as the destination flow. Flow F98 is impacted depending on whether the held entity leaves the scope. o For other flows the destination is identical to the source (F01, F02, F15, F50) o Processing rows are also defined on the opening flow F00 in order to calculate possible changes in the consolidation rates or financial interest rates.

Balanced Entries at Both the Owner Company and the Held Company The elimination journal entry impacts both the owner and the held companies:

o Owner company (parent): the investment values are eliminated against the elimination account A181B (owner company) at the ownership rate (POWN). o Held company (subsidiary): the rule for elimination of investments triggers an entry on the group retained earnings, against the elimination account A181B (held company). In case there are indirect


30

non-controlling interests in the owner company, the impact on the retained earnings is split between group and non-controlling interest, based on the group’s share of the owner, and therefore calculated respectively with the POWN and 1-POWN formula used in the IS20, IS21 or IS23 Method-based Multipliers.


31

3.3.4. Goodwill (Interco Treatment)

Rules: GOODWILL1, GOODWILL2


Goodwill is booked in the local data, and as such is included in the INPUT AuditID when data is loaded. Intercompany breakdowns should be done as required for Goodwill as required; this may be done via the Input Form “Intercompany”, or included in Import files.

Based on this information, an automatic journal entry impacts the goodwill (assets) against the equity at the subsidiary level. If needed, the impact on the equity is split between the group and non-controlling interests based on the group’s share in the owner company.

3.3.4.2. Automatic Journal Entries

Automatic journal entries are posted at the subsidiary using the CONS_EQ AuditID, triggered by Eliminations and Adjustments Rules:

Goodwill treatment – Non-controlling interests

This automatic entry is triggered if an Entity reflects Goodwill related to an investment by a parent that has less than a 100% Ownership rate in said subsidiary. In this case, any Goodwill related to the investment must be apportioned in the equity section between Group share and NCI share.

Three rules are used in this case, as Goodwill reflecting a partner of I_NONE must be treated separately from Goodwill reflecting a real interco partner.

The Method-based Multipliers used in the full goodwill adjustment rules simply apply factor 1 to the selected amount since the amount declared in the journal entry is fully attributable to the non-controlling interests in this case.

3.3.5. Consolidated Equity Calculation

3.3.5.1. Group and Non-Controlling Interests Split

Rules: EQUITY

The equity of consolidated companies is split between the group and non-controlling interests according to the following principle:

The accounts E1110-Issued capital and E1210-Share premium are transferred to the group retained earnings and retained earnings of non-controlling interests for any entity except the parent company of the group

For other equity accounts, the group share is maintained on the original account, and the non-controlling interest share is calculated on the related non-controlling interests account.

The relationship between source equity accounts and non-controlling interests equity accounts is summarized in the table below:


32

Group equity account (selection) NCI equity account (destination)

E1110 Issued capital E2010 NCI - reserves and retained earnings

E1210 Share premium E2010 NCI - reserves and retained earnings

E1310 Treasury shares E2070 NCI - Treasury shares

E1510 Revaluation surplus, before tax

E2020 NCI - Revaluation surplus before tax

E1511 Income tax on revaluation surplus

E2021 NCI - Income tax on revaluation surplus

E1520 Actuarial gains and losses, before tax (suspense account)

E2030 NCI - Actuarial gains and losses, before tax (suspense acc)

E1521 Income tax on actuarial gains and losses (suspense acc.)

E2031 NCI - Income tax on actuarial gains and losses (suspense acc.)

E1540 Hedging reserve, before tax E2040 NCI - Hedging reserve, before tax

E1541 Income tax on hedging reserve E2041 NCI - Income tax on hedging reserve

E1550 Fair value reserve, before tax E2050 NCI - Fair value reserve, before tax

E1551 Income tax on fair value reserve E2051 NCI - Income tax on fair value reserve

E1560 Foreign currency translation reserve, before tax

E2060 NCI - Foreign currency translation reserve, before tax

E1561 Income tax on foreign currency translation reserve

E2061 NCI - Income tax on foreign currency translation reserve

E1570 Equity component of compound financial instruments

E2080 NCI - compound financ. instruments

E1610 Retained earnings E2010 NCI - reserves and retained earnings

Equity consolidation postings mentioned above are triggered by the following Eliminations and Adjustments rule:

EQUITY adjustment rule

Selects accounts via the CO_EQUITY1 and CO_EQUITY2 TYPELIM account property values. For accounts in the CO_EQUITY1 group, these accounts are cancelled out (see Destination “ALL” account) against the group retained earnings account and non-controlling interests retained earnings, accounts E1610 and E2010 used as destination in the Destination group account and Destination minority account columns. For accounts in the CO_EQUITY2 group, the accounts are cancelled out again themselves only for the portion that should be moved to dedicated NCI accounts for each equity account.

Note: for Equity method Entities, the rules essentially calculate and post the “net assets” as seen through the equity accounts, except the posting to Destination “ALL” is always to the asset account A1500- Equity method investments. This essentially “reinstates” the value of the investment at the net asset value of the Entity overall (remember, the Investment itself was eliminated in the INVESTMENTS rule). Any NCI is set aside in the appropriate equity accounts, as detailed above, and the income statement is also adjusted for any NCI effects.

Selects accounts via the CO_GOODWILL TYPEELIM account property values. Goodwill for Full method entities is posted related to the Asset value recorded, by flow when applicable, between group and NCI equity.


33

For that purpose, several Method-based Multipliers are used here so that for CO_EQUITY1, the original account is completely cancelled out (1 formula) and the group retained earnings and non-controlling interests retained earnings populated with the group share (POWN) and non-controlling interests share (1-POWN) respectively; but for CO_EQUITY2 and CO_GOODWILL, there is only movement in the original account and NCI accounts at formula 1-POWN.

These entries are booked on the CONS_EQ AuditID.

These entries apply to all consolidation methods except the holding (main company), that is not only to full and proportionate but also to the equity method (see below).

3.3.6. Integration: treatment of Holding, Full vs. Equity methods

Rule: INTEGRATION

Entities accounted for using the Equity method are handled by calculating the net assets, and posting those on the dedicated “equity method investment” account in the assets (A1500, counterpart “retained earnings” in the net equity (E1610). This is accomplished by the EQUITY rule as described above. In order to handle the fact that all local data cannot be included in reporting (data for equity method entities is not relevant in group reporting), the Starter Kit CONSOLIDATION model has been enhanced to use “integration rules”. This allows an Eliminations and Adjustments rule to be flagged as an “integration rule”, and this rule determines which entities should be “integrated” for group reporting.

Source account TBS- Balance Sheet (END flow) and account TP000 (F10 flow) are used, with a Destination “group” account and flow of the same values.

Method-based multiplier I000 imparts the formula of “1” for Group, and no other values. As a consequence of this “integration” rule, along with the CONSOLIDATION model setting of “use integration rules”, only those entities that use the methods indicated in I000 (holding, full) will be included in “group” reporting.

3.3.7. Ownership Changes

To produce the Statement of Cash Flows and the Statement of Changes in Equity, the impacts of status changes for entities in the ownership structure, such as incoming and divested companies, are tracked separately from other changes.

3.3.7.1. Defining dedicated Flows and Audit IDs

With an adapted configuration, the consolidation engine is able to automatically populate distinct flows with the amount of ownership change effects, depending on the changes in the Entity’s and/or the Interco’s status in the consolidation ownership structure. These flows are identified using the FLOW_TYPE property of the FLOW dimension.

This process is triggered on automatic-type AuditIDs for divestitures; the postings are included in all of the rules above for flow F01, F02, F92 or F98 as appropriate.


34

The Flows, flow types, and identification process are summarized in the following table:

Flow FLOW_TYPE Property

Entity Identification process by the consolidation engine

F01-Incoming units

VARSCPNEW Entity not included in the prior ownership structure

F02-Change in consolidation method

VARSCPMETH Current consolidation method is different from prior ownership structure

F92-Change in interest / consolidation rate

VARSCPPERC Current consolidation rate / interest rate is different from prior ownership structure

F98-Outgoing units

VARSCPLEAV Appropriate divestiture method assigned to the entity (see below)

3.3.7.2. Outgoing Units – General Case

For all outgoing units, the reversal of the closing position is identified to show and calculate the impact of outgoing balance sheet items. For Entities leaving the consolidation ownership structure at the beginning of the period, possible reported balance sheet movements and income statement items have no impact on the financial statements.

The following consolidation methods are created in the Business Rules in order to trigger the built-in process:

28 – Full, Divested last year end

29 – Full, Leaving during current year

38 – Equity, Leaving last year end

39 – Equity, Leaving during current year

The different Eliminations and Adjustments rules trigger the movement of the closing position of all outgoing units from flow F99 to flow F98. In addition, for Entities leaving the consolidation ownership structure at the beginning of the period, method “28 or “38” cancels out balance sheet flows and income statement items.

3.4. Account Based Calculation Rules Account Based Calculation Rules are used to build the Statement of Cash Flows, Statement of Comprehensive Income and statement of Changes in Equity.

The Statement of Cash Flows, which is retrieved according to the indirect method, derives from the Balance Sheet flows and the Income Statement accounts. It discloses cash effects from operating, investing and financing activities as required by the IAS 7.

Specific accounts, whose code begins with SCF, SCI, SCE, have been created to store the items of the Financial Statements. This makes it possible to post manual journal entries to correct the Financial Statement, using a dedicated audit ID FS_ADJ – Adjustment on Financial Statements. These accounts are fed during the consolidation process by account-based calculation rules that select financial accounts (BS and some of the P&L) thanks to the property DIMLIST_FS, select the relevant flows, select all audit IDs except the SCF_ADJ audit ID and generate the SCxxxx account on flow F99, keeping the source audit ID. Using this property DIMLIST_FS enables you to update easily the configuration when adding a new balance sheet account.


35

For example, the item SCF5320 – Repayment of borrowings is generated by account-based calculation rule SCFby aggregating the amounts stored on flow F30 – decrease of all accounts with DIMLIST_SCF is equal to S-SCF-FIN-L1.

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT

36

4. Controls

4.1. Set of Controls for Actual

To insure the correctness of consolidated statements, including the Statement of Cash Flows and the Statement of Changes in Equity, the quality of reported data is checked at the local level (Entity by Entity) for AuditIDs posting in LC (INPUT, LOCAL_ADJ, ADJ_LC_M).

The following groups of controls are performed via the Controls Monitor:

Balance Sheet: assets = liabilities + equity, balance of the opening and closing position, consistency of the gross value / amortization and impairment, net income in equity vs. P&L

Flows: authorized flows, balancing flows

Intercompany accounts (partner validity and breakdowns)

All the controls are grouped into several sets of controls:

A_FIRSTCONSO_CLOSING: no controls related to detailed flow reporting, and period = first consolidation for version

A_CLOSING: no controls related to detailed flow reporting

A_FIRSTCONSO_INFLOW: controls related to detailed flow reporting, and period = first consolidation for version

A_INFLOW: controls related to detailed flow reporting

Controls are divided into six types of controls:

Controls for prior year closing vs. current year opening flows (named A0_xx). For the balance sheet by account, and then for each intercompany account by partner, these controls check both opening balance and closing balance for consistency across years. These controls are broken down by AuditID to ensure the consistency of each input level.

Controls for balance analysis for Gross/Net accounts (named A1_xx). For accounts which have Gross and net components (such as PP&E), these controls check that the Gross component is greater than or equal to the net component, at both Opening (F00) and closing (F99). In addition, Total Assets and Total Liabilities are also checked for this control.

Controls for interco analysis (named A2_xx). For all interco accounts (B/S and P&L), controls check that the sum of interco amounts (I_ALL) is lower than or equal to the total amount (I_NONE).

Controls for Flow analysis (named A3_xx). For each account for which a flow analysis is required, these controls check that the Net variation flow (F15) is equal to zero. Several controls also check that the total value of some specific flows is balanced (“F50-Reclassification”, “F05-Change in accounting policies”, “F01-Incoming”). These controls are broken down by AuditID to ensure the consistency of each input level.

Controls for interco by flow analysis (named A4_xx). For certain interco accounts, controls check interco changes do not have a residual value in the Net variation flow (F15); in other words, at each partner that flow equals zero.

Flow consistency (named T_00). Checks that for each B/S account, the closing balance (flow=F99) equals the sum of opening balance and the movements (calculated in the END parent member). This control is broken down by account and AuditID. Although the Starter Kit calculations ensure that the F99


37

flow equals the END flow when using Input forms and when importing files, the user can still deactivate the default logic upon import of a file. Because the default logic triggers the calculation of the Net Variation flow (F15): this would result in a mismatch of the F99 flow and the END flow.

All controls are assigned the “Blocking” type. Therefore the control status is checked when the work status is changed in the Consolidation Monitor.

5. Reports

Input forms and Reports are defined by using the EPM Office Add-in Excel.

5.1. Input Forms

The Actual version data entry is performed using several input forms, located here: ‘Server Input Form Folder > ACTUAL > INPUT FORMS’.

Input form name Use

10 Balance Sheet.xlsx Allows entering BS data (opening and closing balances)

20 Profit and Loss.xlsx Allows entering P&L data (closing balances)

30 Intercompany.xlsx Allows the user to input details by interco partner for one account selected in the EPM context.

40 Balance Sheet by Flow.xlsx Allow entering details by flow for the BS

5.1.1. Members Selection

Dimension members are selected in the input forms using the Member Selector features. The selections are defined using the hierarchy PARENTH1, base members, properties, or a combination of these. To ease the enhancement of the Starter Kit configuration, selections are “dynamic” so that new members will be automatically inserted in the forms and reports provided that these members are assigned the correct parent member and properties.

The tables below list the properties used for the members selection in the Input forms.

Dimensions Property Examples

Account INPUTFLOWS F20 F30 F25 F00 F99 F05 F50

ISINTERCO IC, ICM

5.1.2. Formatting

Formatting of the Input forms is defined in Formatting Sheets.

Depending on the formatting requirements of the Input form, several Formatting Sheets have been defined:

Input formatting (which applies to the Balance input form)

InputFlow (which applies to input forms from the flow analysis subfolder)

Intercompany (which applies to Intercompany input forms)


38

Formatting is based on the vales defined in the account property Style (N, T7…), and can be defined by specific members/property values:

5.1.3. Specific Settings

Intercompany Input Form

To enable the insertion of new interco members by the user, the EPM function “Activate Member Recognition” is selected in the Sheet Options.

Flow Analysis Input Form

Excel conditional formatting is also used in the formatting sheet to stripe the cells which correspond to an incorrect Account / Flow combination. This is defined as follow:

In the report, a local member is defined, with the EPMMemberProperty, to fetch the INPUTFLOWS property which contains the list of possible flows for each account. This property is then used in the conditional formatting formula. However, the value of the INPUTFLOWS property is not visible, because of a specific format applied to this local member.

In the Formatting Sheet, an Excel conditional formatting is defined for the “base level” row. This conditional formatting is based on a formula which checks that the flow ID in the column header is included in the INPUTFLOWS property value of the account in the row. When this is not true, the cell is striped.

This conditional formatting works if the following conditions are met: o The flow ID must be 3 digits long (example: F50) o The cell named “col_inputflows” must contain the column number with the INPUTFLOWS property (column 4 in the delivered input forms) o The cell named “row_flow” must contain the row number of the flow (row 7 in the delivered input forms)

5.1.4. Workbook Protection

Input forms (but not reports) are password protected. Password protection prevents users from changing, moving, or deleting important elements of the workbook. In this Starter Kit, the password is SAP.

To remove the password, select EPM > Options > Sheet Options, then select the Protection tab and enable the No Protection option.

Choose a password that is easy to remember, because if you lose the password, you can no longer access the protected worksheet or workbook.

For more information about password protection, see the EPM Add-in and Microsoft Excel documentation.


39

5.2. Reports

5.2.1. List of Reports

Actual reports provided in the starter kit are located into:

Server Input Form Folder > ACTUAL > LOCAL REPORTS > detailed reports

Server Report Folder > ACTUAL > detailed reports, in folders for Financial Reports, Analysis Reports, Breakdown Reports, and Control Reports

Corporate Budget and Forecast folder: Actual review reports comparing Actual data to Budget and Forecast data.

Reports are listed below:

Subfolder Report name Content

10 Financial Statements

10 Income Statement.xlsx

11 Statement of Other Comprehensive Income.xlsx

12 Statement of Financial Position.xlsx

13 Statement of Cash Flows.xlsx

14 Statement of Changes in Equity.xlsx

These are the US GAAP Financial Reports

20 Analysis Reports

20 IS by AuditID.xlsx

21 IS by Entity.xlsx

22 SCI by AuditID.xlsx

23 SCI by Entity.xlsx

24 BS by Flow.xlsx

25 BS by AuditID.xlsx

26 BS by Flow and AuditID.xlsx

27 BS by Entity.xlsx

28 SCF by AuditID.xlsx

29 SCF by Entity.xlsx

These reports provide additional details of the B/S and I/S by Flow, AuditID, Entity.

30 Breakdown Reports

30 BKD by Entity.xlsx

31 BKD by AuditID and Interco.xlsx

These reports provide the details of an account balance by entity or partner. The account is selected in the EPM Context.


40

40 Control Reports

40 Dashboard.xlsx

41 A=L by AuditID.xlsx

42 BS = IS by AuditID.xlsx

43 Flow Balance by AuditID.xlsx

44 A=L by Entity.xlsx

45 BS = IS by Entity.xlsx

46 Flow Balance by Entity.xlsx

47 Opening Balance Integrity.xlsx

These reports provide additional controls, such as clearing accounts, flows that should be balanced, controls by AuditID...

30 Actual Review Reports

(Corporate budget and forecast folder)

Actual N Review – P&L (MTD)

Actual N Review – P&L by entity (MTD)

Actual N Review – SCF (QTD)

Actual N Review – SCF by entity (QTD)

Actual N Review vs BM_AR N – P&L (MTD)

Actual N Review vs BM_AR N – P&L by entity (MTD)

Actual N Review vs BM_AR N – SCF (QTD)

Actual N Review vs BM_AR N – SCF by entity (QTD

These reports provide the CFO with a full view by pulling data from the different versions (Actual, Budget, Forecast) and offering a presentation of cumulated or decumulated data by entity and by account.

Local Reports in the Server Input Form Folder are below:

Subfolder Report name Content

Local Reports

90 Statement of Financial Position.xlsx

91 Income Statement.xlsx

92 Intercompany Control Report.xlsx

93 Consistency between opening balance and previous year closing.xlsx

94 Statement of Cash Flows.xlsx

These are reports that can be used by local users to verify and validate data prior to

submission


41


The tables below list the properties used for the members selection in the Reports.

Dimensions Property Examples

Account STYLE N, T7…

ISINTERCO IC, ICM

For period comparison, the member selection for the TIME dimension is defined using the Offset function.

5.2.3. Formatting

Depending on the formatting requirements of the Reports, several Formatting Sheets have been defined.

Formatting Sheets “Format R1” and “Format R2” are most commonly used.

5.2.4. Drill Down

Financial Statement Reports are built with the ability, when applicable, to drill down directly from a cell into another, more detailed report (an Analysis or Control report, for instance). Colored marks on a cell will indicate that you may drill down from that cell.

6. Business Process Flows

The consolidation scenario for actuals is divided into 2 main Business Process Flow (BPF) types:

INPUT tasks: Load files or manual entry of balance sheet, income statement, breakdown by movement and intercompany; run data validation; view local reports; and data submission.

CONSOLIDATION tasks: Exchange rates; consolidation ownership structure; copy opening balances; run preliminary checks, post manual journal entries; run consolidation; check the consolidation dashboard; view financial reports; view analysis reports; view breakdown reports; view control reports

There are 2 versions of each of the BPF types noted above:

Version 1 (denoted _CLOSING) is used when there is no need for detailed FLOW reporting within the group. This version eliminates tasks where accounts are broken down by detailed flows, and also does not include SCF, SCI or SCE reporting

Version 2 (denoted _INFLOW) is used when detailed FLOW reporting is required, and includes all tasks required to accomplish this, including SCF, SCI and SCE reporting

The INPUT BPF is designed for local users, whereas the CONSOLIDATION BPF is designed for central users. One consolidation process is defined for all consolidation frequencies (monthly, quarterly…).


42

The high-level process, across the two BPFs, is shown below:

CONSOLIDATION

Exc

hang

e Rat

es

Owne

rship

Chan

ges

Copy

Ope

ning

Work

Sta

tus

Ck

INPUT

Ent

er D

ata

Validat

e Dat

a

Run

loca

l rep

orts

CONSOLIDATION

Man

ual J.E

.'s

Inte

rco Rec

on

Gro

up

INPUT

Inte

rco Rec

on

Loca

l

Sub

mit Data

CONSOLIDATION

Cons

olidat

ion

Cont

rol R

eports

Ana

lysis

Repo

rts

Bre

akdow

n

Repo

rts

Finan

cial

Repo

rts


43

7. Integration with ERP

7.1. Transactional data flow The Transactional Data Flow is shown in the following diagram:

More information on Infocube, Data Store Object and Data Source can be found in the EPM RDS Financial Close and Disclosure Management documentation at http://www.sap.com//solution/rapid-deployment.html. This chapter only focuses on the last part of the data flow: it explains the configuration objects available in the EPM Excel Add-In to launch Data import.

7.2. Transformation and conversion files The starter kit includes two transformation files: ECC GL Data (enable data import for Balance sheet accounts)

ECC GL Data PL (enable data import for P&L accounts)

The transformation files provided in the starter kit are based on a BW staging cube “PKG/FC_C01” delivered with the EPM RDS Financial Close & Disclosure Management. The BW system has been connected to an ECC source system where financial data from the US baseline (SAP General Ledger) has been loaded.

http://www.sap.com/solution/rapid-deployment.html


44

Transformation files enable Actual local data import. Therefore, the following dimension members are pre-defined in the mapping: - VERSION: ACTUAL - CURRENCY: LC - Local Currency - SCOPE: S_NONE – Not Consolidated - AUDIT_TRAIL: INPUT Each transformation file is also linked to a conversion file: ECC GL (for Balance sheet accounts)

ECC GL PL (for P&L accounts)

Conversion files include the following conversion tables:

- INTERCO - ENTITY - ACCOUNT - FLOW - TIME (only for ECC GL Conversion PL Conversion file) Interco and Entity conversion tables are filled in with the entities/interco created in in our BW staging cube for testing purpose. These conversion tables should be cleared and replaced with the list of FI/CO Company codes mapped with the members created in the ENTITY and INTERCO BPC NW dimensions. The Entity mapping table could be deleted if the FI/CO Company codes are the same in the BPC NW ENTITY dimension. The Account conversion table is based on the FI/CO US baseline (SAP General Ledger) mapped with the BPC NW starter kit for IFRS chart of accounts. This conversion table should be updated if data source is not based on the US baseline and if the IFRS starter kit chart of accounts has been enhanced. The Flow conversion table is based on FI/CO movement types mapped with the BPC NW starter kit for IFRS list of flows. This conversion table should be updated according to FI/CO enhancements and/or IFRS starter kit list of flows update.

The Time conversion table is required for P&L data because it is stored on a periodic basis in our BW staging cube whereas balance sheet data is stored on a year to date basis. This storage principle could be different in your customer environment and could require an update of the transformation files. For instance, if Balance sheet and P&L data is stored on a YTD basis, it would be easier to include P&L accounts conversion table into the Balance sheet accounts conversion table and to delete the transformation and conversion files dedicated to P&L.

The Time conversion table provided in the starter kit enables data load on 2012.12 period. This period has been chosen for testing purpose and should be manually updated according to the data import period . For instance, to load P&L data on February 2012, the Time conversion table should be the following:


45

7.3. Transactional data load Transactional data load can be done when running the Package “Load Transaction Data from BW InfoProvider UI” and selecting the appropriate info provider and transformation file. This package should be run two times to load Balance sheet and P&L data.


46

C. BA - ANNUAL BUDGET

1. Overview of the Process

The Budget reporting configured in the starter kit aims at producing and validating consolidated budget data for business corporate management purposes. This Annual Budget version should be considered as the first step of the Corporate Budget process. A second version (BM – Monthly Budget) will be used to split the Annual budget on a monthly basis.

The BA version configured in the starter kit offers:

A P&L (same as for the Actual version)

A simplified Statement of Cash Flows to be entered (unlike the Actual, for which the SCF is calculated). This version doesn’t propose any balance sheet reporting:

No flows except F10

No in-flow consolidation processing

The Annual Budget reporting cycle can be described as follows:


47

2. Dimensions and Properties

2.1. Unified Chart of Accounts

The starter kit provides a unified Chart of Accounts in order to ensure consistency between reporting cycles for every step of the data process: input, business rules, retrieval and analysis.

As a consequence, the Annual Budget version as well as the Monthly Budget and the Forecast versions rely on:

Same Income Statement accounts as for the Actual version

Simplified Statement of Cash Flows accounts mapped with the Actual version. Indeed, in some cases, it aggregates several accounts from Actual into one account. For example, the account “SCF210B – Adj. for increase (decrease) in working capital” corresponds to five accounts in the Actual SCF. Otherwise, the same account is common to all versions (e.g. SCF1000 – Profit/Loss).

Totals accounts (TSCFxxx) are used to organize the Statement of Cash Flows accounts into hierarchy.

2.2. Account Properties Properties of accounts are used to configure dynamically most of the objects in order to ease and to ensure the reliability of the starter kit. The table below lists the Properties defined in the starter kit:

Property Description

ACCTYPE Used in the logic scripts and in the input forms (Expenses formatting)

BUDGET_INPUT Used in the input forms to select Cash Flow accounts

SENDTOBUDGET Used to select IS and SCF accounts for data transfer between Consolidation and PeriodicEntry Models

TYPELIM Used to select accounts in Elimination rules

GROUP Used in the Logics script to exclude Balance Sheet accounts

UPROFILE Used to filter consolidation accounts (2CONSO) in the input forms so that only local level general ledger accounts (1GL) are initialized

ISINTERCO Used in input forms to display the “IC” indicator as appropriate

3. Logic Scripts

Logic Scripts are used in the Annual Budget process to prepare data input environment and to perform consolidation calculations.

3.1. BA_YTD Script This script is part of the preparatory tasks of the Central Annual Budget process. It is intended to populate the "SCF7100 - Cash and cash equivalents at beginning of period" account of Annual Budget with the "SCF7300 - Cash and cash equivalents at end of period" account of September Forecast (December Y-1).

Detailed logic scripts are available in appendix (see 0).


48

3.2. BA_Consolidate Script

The script corresponds to standard conversion and consolidation programs. The Version, the Scope and the Time are configured with the syntax “%_SET” so that the user can select the appropriate members when running the associated package.

Detailed logic scripts are available in appendix (see Error! Reference source not found.).

3.3. Default Script

This script described in the Actual chapter (See B.2.1), is used to calculate the allocation of the net income between group share and NCI.

3.4. ICMatching Scripts



3.5. Associated Package

The dedicated logic scripts used for Annual Budget are run through the following packages:

4. Business Rules

4.1. Currency Translation Rules

4.1.1. Functional Requirements

Foreign subsidiary accounts are converted using the closing rate method:

The Income Statement is converted using the average rate for the period.

For the Statement of Cash Flows:

Flows are converted at the average rate for the period.

Cash and cash equivalent at opening and closing are converted using respectively the opening and closing rate.

The currency difference resulting from the translation at different rates (average, opening and closing) is recorded in a dedicated SCF account (SCF6100- Effect of exch. rate changes on cash & cash equiv.) on flow F10.

4.1.2. Configuration

Rate Definition and Rate Input form

Unlike in the Actual version, the Opening Rate (OPE) is created in RATEID dimension for storing Opening rate (No in-flow consolidation).

Rates are entered in the specific “Rate Input for Forecast and Annual Budget” document, stored in the Rates Model.

Logic script Package name Package Group

BA_YTD 2_1 BA YTD Preparatory package Consolidation \Financial processes

BA_CONSOLIDATE 2_2 BA Consolidate


49

Rule Definition

Currency Translation Rules select accounts using the RATETYPE property of the ACCOUNT dimension.

4.2. Eliminations and Adjustments Rules

Most of the eliminations and adjustment rules configured for the Actual version that select P&L accounts apply to the Annual Budget version but have to be completed in order to trigger elimination on the statement of cash flows items. Therefore, elimination and adjustment rules specific to Budget and Forecast versions have been configured, based on the following assumptions:

The rule ID indicates the type of elimination, beginning with 0 so that Budget/Forecast rules can be easily identified.

The rules are filtered by Budget/Forecast versions (namely BA, BM, BM_AR, F09 and F09TEC1) so that they strictly apply to these versions and do not impact ACTUAL version.

In the design rules, whenever it is possible, the selection and the destination of amounts are triggered using properties, which makes configuration easier (e.g. use of TYPELIM property to select account in rules).

The list of the rules that applies to Annual Budget data is presented in the table below:

Rule ID Purpose of the rule Actual Budget / Forecast

ICELIM Elimination of intercompany operations (P&L and BS accounts)

X X

0_ICELIM_SCF Impact of internal elimination of interest income / expenses on the statement of cash flows

X

MTH_EQUITY Cancelling accounts for equity method entities X X

MTH_EQUITY2 Restoring equity accounts for equity method companies X X

0_EQUITY2_SCF Restoring share of P&L for equity method companies in the statement of cash flows

X

MTH_EQ_L Managing equity method for outgoing and merged entities during the period

X X

Accounts Currency Translation Rule Rule ID = RATETYPE property

P&L items Conversion of profit and loss items AVER

All variations SCF items

Conversion of statement of cash flows accounts CTA calculation on account SCF6100 (Effect of exch. rate changes on cash & cash equiv.) / flow F10

SCFAVER

CCE at beginning of period, CCE at acquisition date (incoming)

Conversion of Cash and Cash Equivalent (CCE) opening position in the Statement of cash flows CTA calculation on account SCF6100 (Effect of exch. rate changes on cash & cash equiv.) / flow F10

SCFOPE

CCE at end of period

Conversion of Cash and cash equivalent closing position in Statement of cash flows

SCFEND


50

Rule ID Purpose of the rule Actual Budget / Forecast

0_EQ_L_SCF Cancellation of SCF items for entities at equity divested during the period

X

MTH_PROP Proportionating accounts for proportionate entities X X

MTH_PROP_L Managing proportionate method for outgoing and merged entities during the period

X X

0_PROP_L_SCF Proportionating SCF items for entities (PC) divested during the period

X

0_SCO_INC_SCF Reclassification of Cash and Cash Equivalent at opening for incoming entities FC / PC

X

0_SCO_OUT_SCF Reclassification of Cash and Cash Equivalent at closing for divested FC/PC entities with movements

X

0_DIV_ALL Elimination of internal dividends received for FC,PC,EM

X

0_DIV_FC_PC Elimination of internal dividends paid by FC or PC held entities to Holding FC PC

X

0_ISSUE_SHARE Elimination of proceeds of issuing share declared by FC or PC held entities

X

NCI_xxxxxx Allocation between group share and NCI X X

4.2.1. Proportionate Entities

For proportionate entities, same rules apply as for the Actual version. One additional rule has been created “0_PROP_L_SCF“, for outgoing proportionate entities.

Example of an outgoing entity consolidated using the proportionate method is provided in the section Outgoing entities hereafter (Case 2).

4.2.2. Entities at Equity

Two new rules have been added to manage the impacts on the Statement of Cash Flows under specific events.

0_EQUITY2_SCF (Restoring share of P&L for equity method companies in the statement of cash flows)

0_EQ_L_SCF (Cancellation of SCF items for entities at equity divested during the period) Example: A is accounted for at equity with a

consolidation rate of 20%

INPUT RULE ID MTH_E

QU

RULE ID METH_

EQU

TOTAL

P1110 Revenues 100 METH_EQUITY -100 0

P3000 Share of P&L of associates and JV accounted for using EM METH_EQUITY2 20 20

P999T Net income 100 -100 20 20

SCF1000 Profit (loss) 100 METH_EQUITY -100 0_EQUITY2_SCF 20 20

SCF2270 Adjustments for profits of associates 0 0 0_EQUITY2_SCF -20 -20

TSCF300 Net cash flows from (used in) operating activities 100 -100 0 0

TSCF700 Net increase (decrease) in cash and cash equivalents 100 -100 0 0

SCF7100 CCE at beginning of period 200 -200 0 0

SCF7300 CCE at end of period 300 300 0 0

Automatic audit Ids


51

4.2.3. Incoming Entities

Due to the difference of processing for the SCF between Actual and Budget:

A new rule has been created to manage the reclassification of Cash and Cash Equivalent at opening for incoming entities (FC / PC) named “0_SCO_INC_SCF”

A specific account SCF720B – Cash and cash equivalent at opening (incoming) has been created.

This account is reclassified on the SCF account “SCF420B – Purchase of short term investment and investment securities” when the incoming entity is consolidated using the full consolidation method or the proportionate method (no reclassification for entities at equity).

Example: Case 1:

A (FC) acquires 60% of B (PC) for 600

CCE at acquisition date of B = 500 A B A B Group

INPUT INPUT Rule ID MTH_PROP Rule

ID

SCO_I

NC

SCF420B Purchase of short term investment and investment securities -600 0_SC 300 -600 300 -300

TSCF400 Net cash flows from (used in) investing activities -600 300 -600 300 -300

TSCF700 Net increase (decrease) in cash and cash equivalents -600 300 -600 300 -300

SCF720P CCE at acquisition date (incoming) (1) 500 MTH_PROP -200 0_SCO -300 0 0

SCF7300 CCE at closing -600 500 MTH_PROP -200 0 -600 300 -300

(1)

B B

Consolidated

Reclassification based on SCF720P for FC/PC using PCON rate applied to the amount (the apportionnement is triggered apart and you cannot use

its result) Case 2:

A (FC) acquires 20% of B (EM) for 200

CCE at acquisition date of B = 500 A B A B Group

INPUT INPUT Rule ID MTH_EQU

SCF420B Purchase of short term investment and investment securities -200 -200 0 -200

TSCF400 Net cash flows from (used in) investing activities -200 -200 0 -200

TSCF700 Net increase (decrease) in cash and cash equivalents -200 -200 0 -200

SCF720P CCE at acquisition date (incoming) (1) 500 MTH_EQUITY -500 0 0

SCF7300 CCE at closing -200 500 -500 -200 0 -200

B

Consolidated

4.2.4. Outgoing Entities

An additional rule has been configured for the SCF to reclassify Cash and Cash Equivalent at closing for divested FC/PC entities (0_SCO_OUT_SCF). It reclassifies the account “SCF7300 - Cash and Cash Equivalent at closing” on the SCF account “SCF410B – Proceeds from sale of short term inv. and inv. Securities” (no reclassification for entities at equity).

Case 1: Full

A (FC) sells 80% of B for 800 (= Net book Value)

Cash and Cash Equivalent at selling date of B = 500 A B Rule ID B A B Group

P1100 Revenue 400 0 400 400

P3000 Share of P&L of associates and JV accounted for using EM 0

P999T Net Income 0 400 0 0 0 400 400

SCF1000 Net Income 0 400 0 400 400

SCF2270 Adjustments for profits of associates 0

TSCF300 Net cash flows from (used in) operating activities 0 400 0 0 0 400

SCF410B Proceeds from sale of short term inv. and inv. securities (1) 800 0_SCO_OUT_SCF -500 800 -500 300

TSCF400 Net cash flows from (used in) investing activities 800 0 -500 800 300

TSCF700 Net increase (decrease) in cash and cash equivalents 800 400 -500 800 700

SCF7100 CCE at opening 100 0 100 100

SCF7300 CCE at closing 800 500 -500 800 0 800

(1) Reclassification based on SCF7300 made by rule 0_SCO_OUT_SCF

Input Automated entries Consolidated


52

Case 2: Proportionate

A (FC) sells 40% of B (PC) for 600

Cash and Cash Equivalent at selling date of B = 500 A B Rule ID B Rule ID B A B Group

P1100 Revenue 400 MTH_PROP_L -240 0 160 160

P3000 Share of P&L of associates and JV accounted for using EM 0

P999T Net Income 0 400 -240 0 0 160 160

SCF1000 Net Income 0 400 0_PROP_L_SCF -240 0 160 160

SCF2270 Adjustments for profits of associates 0

TSCF300 Net cash flows from (used in) operating activities 0 400 -240 0 0 160

SCF410B Proceeds from sale of short term inv. and inv. securities 600 0_SCO_OUT_SCF -200 600 -200 400

TSCF400 Net cash flows from (used in) investing activities 600 0 0 -200 600 400

TSCF700 Net increase (decrease) in cash and cash equivalents 600 400 -240 -200 600 560

SCF7100 CCE at opening 100 0_PROP_L_SCF -60 0 40 40

SCF7300 CCE at closing 600 500 0_PROP_L_SCF -300 0_SCO_OUT_SCF -200 600 0 600

Input ConsolidatedAutomated entries

Case 3: Equity Method

A (FC) sells 20% of B for 200

Cash and Cash Equivalent at selling date of B = 500 A B Rule ID B A B Group

P1100 Revenue 400 MTH_EQUITY -400 0 0 0

P3000 Share of P&L of associates and JV accounted for using EM MTH_EQUITY_2 80 0 80 80

P999T Net Income 0 400 -320 0 80 80

SCF1000 Net Income 0 400 0_EQ_L_SCF / 0_EQUITY2_SCF -320 0 80 80

SCF2270 Adjustments for profits of associates 0_EQUITY2_SCF -80 0 -80 -80

TSCF300 Net cash flows from (used in) operating activities 0 400 -400 0 0 0

SCF410B Proceeds from sale of short term inv. and inv. Securities 200 200 0 200

TSCF400 Net cash flows from (used in) investing activities 200 0 0 200 200

TSCF700 Net increase (decrease) in cash and cash equivalents 200 400 -400 200 200

SCF7100 CCE at opening 100 0_EQ_L_SCF -100 0 0 0

SCF7300 CCE at closing 200 500 0_EQ_L_SCF -500 200 0 200

ConsolidatedAutomated entriesInput

4.2.5. Eliminations of Reciprocal Operations

The Elimination of reciprocal intercompany operations rule (ICELIM) applies to the Income Statement reciprocal accounts for the Budget as well as for the Actual.

An additional rule has been created to manage the impact of reciprocal elimination of interest income (P2120) and expenses (P2220) on the SCF named “0_ICELIM_SCF”.

These entries are posted on ELIM10 AuditID. See example hereafter.

A = Full Consolidation

B = Full Consolidation

Elimination in P&L: A B Rule ID A B A B

P2120 Interest income 50 ICELIM -50 0 0

P2150 Other financial income 70 ICELIM -70 0 0

P2220 Interest expenses -80 ICELIM 80 0 0

P2230 Other financial expenses -40 ICELIM 40 0 0

P229CL Clearing account - financial result ICELIM 120 -120 120 -120

P999T Net income 120 -120 0 0 120 -120

Elimination in SCF from P&L

SCF1000 Net income 120 -120 0_ICELIM_SCF 0 0 120 -120

SCF2020 Adjustments for finance costs -50 80 0_ICELIM_SCF 50 -80 0 0

SCF300B Other in flows outflows operating 0 -80 0_ICELIM_SCF 0 80 0 0

TSCF300 Net cash flows from (used in) operating activities 70 -120 50 0 120 -120

SCF491B Other inflows (outflows) of cash 50 0 0_ICELIM_SCF -50 0 0 0

TSCF400 Net cash flows from (used in) investing activities 50 0 -50 0 0 0

TSCF700 Net increase (decrease) in cash and cash equivalents 120 -120 0 0 120 -120

SCF7100 Opening Cash & Cash Equivalent 100 400 100 400

SCF7300 Closing Cash & Cash Equivalent 220 280 0 0 220 280

LOCAL IC Eliminations Consolidated


53

4.2.6. Elimination of Internal Dividends

The process for eliminating internal dividends in Actual version can’t apply to Budget and Forecast versions as it is based on the payer’s declaration in the equity.

Consequently for Budget:

Dividends are automatically eliminated based on the receiver’s declaration in P&L.

Two rules have been created

“0_DIV_ALL” eliminates internal dividends in the P&L and in the Net cash Flows used (from) operating activities.

“0_DIV_FC_PC” eliminates the dividend received / paid at the holding entity, based on its P&L declaration (for FC and PC consolidation methods).

Example: B pays a dividend to A (full consolidated). The local data entry is presented hereafter, then, according to the consolidation method of B (full consolidated or at equity), the eliminations will differ.

Data entry

A B

P2140 Dividend received B 100

P999T Net income 100

SCF1000 Profit (loss) 100 0

SCF232P Other adj. for reconcile profit(loss) -100

TSCF230 Other adj. for reconcile profit(loss) -100

TSCF200 Adjustments for reconcile profit (loss) -100

TSCF300 Net cash flows from (used in) operating activities 0

SCF4810 Dividend received B 100

TSCF400 Net cash flows from (used in) investing activities 100

SCF5500 Dividend paid A -100

TSCF500 Net cash flows from (used in) financing activities -100

TSCF700 Net increase (decrease) in cash and cash equivalents 100 -100

PartnerEntity

Case 1 - A and B full consolidation

A B Rule ID A B A B Group

P2140 Dividend received (1) 100 0_DIV_ALL -100 0 0

P999T Net income 100 -100 0 0

SCF1000 Profit (loss) (1) 100 0 0_DIV_ALL -100 0 0 0 0

SCF232B Other adj. for reconcile profit(loss) (1) -100 0_DIV_ALL 100 0 0 0

TSCF230 Other adj. for reconcile profit(loss) -100 0 100 0 0 0 0

TSCF200 Adjustments for reconcile profit (loss) -100 0 100 0 0 0 0

TSCF300 Net cash flows from (used in) operating activities 0 0 0 0 0 0 0

SCF4810 Dividend received (2) 100 0_DIV_FC_PC -100 0 0 0

TSCF400 Net cash flows from (used in) investing activities 100 0 -100 0 0 0 0

SCF5500 Dividend paid (2) -100 0_DIV_FC_PC 100 0 100 -100 0

TSCF500 Net cash flows from (used in) financing activities 0 -100 100 0 100 -100 0

TSCF700 Net increase (decrease) in cash and cash equivalents 100 -100 0 0 100 -100 0

(1) Elimination triggered for all entities / partners

(2) Elimination triggered for entities / partners except at equity

Apportionated elimination consolidated data


54

Case 2 - A full consolidation and B at equity

A B Rule ID A B A B Group

P2140 Dividend received (1) 100 0_DIV_ALL -100 0 0

P999T Net income 100 -100 0 0

SCF1000 Profit (loss) (1) 100 0 0_DIV_ALL -100 0 0 0 0

SCF232B Other adj. for reconcile profit(loss) (1) -100 0_DIV_ALL 100 0 0 0

TSCF230 Other adj. for reconcile profit(loss) -100 0 100 0 0 0 0

TSCF200 Adjustments for reconcile profit (loss) -100 0 100 0 0 0 0

TSCF300 Net cash flows from (used in) operating activities 0 0 0 0 0 0 0

SCF4810 Dividend received 100 100 0 100

TSCF400 Net cash flows from (used in) investing activities 100 0 0 0 100 0 100

SCF5500 Dividend paid 0 0 0 0 0

TSCF500 Net cash flows from (used in) financing activities 0 0 0 0 0 0 0

TSCF700 Net increase (decrease) in cash and cash equivalents 100 0 0 0 100 0 100

(1) Elimination triggered for all entities / partners

Apportionated elimination consolidated data

4.2.7. Elimination of Capital Increase / Decrease

A specific rule has been created to manage the impact of capital increase / decrease in the SCF named “0_ISSUE_SHARE”. This elimination is based on the declaration by partner entered in account “SCF5100 - Proceeds from issuing shares" (applies only for entities consolidated using the full or proportionate method).

Example: B increases its capital by 1000. A owns 80% of B and subscribes for 800

Partner A B Rule A B A B Group

SCF420B Purchase of short term investment and investment securities B -800 0_ISSUE_SHARE 800 -800 800 0

TSCF400 Net cash flows from (used in) investing activities -800 0 0 800 -800 800 0

SCF5110 Proceeds from issuing shares (1) A 800 0_ISSUE_SHARE -800 0 0

SCF5110 Proceeds from issuing shares TP-999 200 200 200

TSCF500 Net cash flows from (used in) financing activities 0 1,000 0 -800 0 200 200

TSCF700 Net increase (decrease) in cash and cash equivalents -800 1,000 0 0 -800 1,000 200

(1) Elimination based on B declaration for partner A. B full consolidated

INPUT All Audit IDSReclassification

4.2.8. Calculation of Non-Controlling Interests in the Net Income

The calculations triggered by the NCI_xxx rules for the Actual version apply.

5. Controls

Controls specific to the Annual Budget version are set up to check the quality of reported data at local level (entity by entity). They are grouped together in a dedicated set of controls named 0BA – Set of controls for annual budget.

Three types of controls are provided in the starter kit.

Controls for balance analysis (named 0BA_Axxxx) that check the consistency of the statement of Cash flows accounts versus IS. These controls are broken down by Audit ID to ensure the consistency of each input level and apply to the following accounts:

SCF1000 Profit (loss) P999T Net income (loss)

SCF2010 Adjustments for income tax expense

P599T Tax

SCF2020 Adjustments for finance costs P2120 Interest income + P2220 Interests expenses

SCF4810 Dividend received P2140 Dividend received


55

0BA_C1_02 control checks that the breakdown by partner of "SCF4810 Dividend received" in the statement of cash flows is equal to the breakdown of "P2140 Dividend received" in the P&L.

Controls for interco analysis (named 0BA_Exxxx) check that the sum of interco amounts (I_ALL) is lower than the total amount (I_NONE).

All these controls are defined using the standard Controls rules. They are assigned to the “Blocking” type. Therefore the control status is checked when the work status is changed in the Consolidation Monitor.

6. Reports


6.1. Input Forms

The Annual Budget data entry is performed using 2 input forms, located in the InputLibrary\BA folder:

BA_Balance input form allows the end-user to enter Profit and Loss and Statement of Cash Flows data.

BA_Intercompany input form allows the user to input details by intercompany for one account selected in the EPM Context bar.

6.1.1. Layout Structure

1- EXCEL SHEETS

Input forms are organized around several excel sheets according to the type of financial data required and the frequency of data entry: one for P&L accounts (BA_PL), one for SCF accounts (BA_SCF).


56

2- EPM CONTEXT BAR

In the input forms, the EPM Context is configured to avoid entering data in inconsistent data regions. As a consequence, only ENTITY, TIME, AUDIT ID dimensions (and ACCOUNT dimension in the case of IC input forms) are displayed in the EPM Context bar and can be selected. For the AUDIT ID dimension, only members under ALL_INPUT parent are consistent and enable either data input or local adjustments.

In the EPM - Context Options menu, the Context Lock tab is defined at Workbook Level and sets to Hide and Lock statuses the following members defining local data input environment:

- VERSION = Version for which data is being entered

- SCOPE = No Consolidation

- CURRENCY = Local Currency

- INTERCO = No Intercompany

- MEASURE = YTD for Consolidation Model

The ACCOUNT dimension is hidden except for the intercompany input form where breakdown by partner is declared account by account.

3- PAGE AXIS

In the page axis, the title of the document displays the version and below, general settings defining data entry environment.

A warning about SCF accounts calculations is inserted within the Statement of Cash Flows sheet due to the specific configuration of the associated formulas of these indicators.

4- SEVERAL REPORTS PER SHEET

To facilitate Annual Budget data entry, forecast data from the previous year is provided as a reminder on the right part of the sheet. To do so, the sheet contains 2 reports with a master report to input Annual Budget data and another report which shares the row axis of the master report.

Example of balance input form:

Sheet Name Master report Report 2

BA_PL Name: Profit and Loss Input of P&L data for Annual Budget

Name: F09 Reminder of P&L forecasted data

BA_SCF Name: Cash Flows Input of Cash Flows data for Annual Budget

Name: F09 Reminder of SCF forecasted data

Accounts are defined in rows and versions and entry periods in columns.


Dimension members are selected in the input forms using the Member Selector features. The selections are defined using parent members, base members, properties, or a combination of these. To ease the enhancement of the starter kit configuration, selections are “dynamic” so that new members will be automatically inserted in the forms provided that these members are assigned the correct parent member and properties.


57

ACCOUNT:

The Profit and Loss accounts are displayed combining parent members’ selection and the UPROFILE property. This property (1GL, 2CONSO) enables to select general ledgers accounts (1GL) excluding accounts used for consolidation purpose (2CONSO).

The BUDGET_INPUT property is used to select statement of cash flows accounts in the Balance input form.

FLOW: Annual Budget data is entered and stored on the period to date flow (F10) as well as other budget and forecast versions.

TIME: For period comparison, the member selection for the TIME dimension is defined using the Offset function. In this case, Forecast data from the previous year is displayed selecting: {Context(member), Member Offset -12}.

VERSION: Selection for Annual Budget and F09 versions is static to ensure consistent data entry, meaning forms should be updated manually.

6.1.3. Read-only Data

Forecast version (F09) is selected in the Read-Only data tab of the Report Editor so that it should not be modified.

6.1.4. Local Members

In input forms, Local Members are used in the following cases:

Purpose Local Member name

Formula Apply to:

To display the “IC” indicator as appropriate

Intercompany

=IF(EPMMemberProperty("Consolidation",EPMDIM_CURRENT_MEMBER(ACCOUNT), "ISINTERCO")="Y", "IC", "")

BA_BALANCE.XLSX (master reports)

To check that CCE at opening of Annual Budget equal to CCE at closing of Forecast N-1

Control =IF(ISBLANK($G$42);"";IF($G$42=$E$40;"";"Check (SCF7100; BA) = (SCF7300; F09)"))

BA_BALANCE.XLSX (SCF sheet/ F09 report)

Empty columns or empty rows

Separation column/ Separation row

No formula

To display a “To be broken down” row, which shows the difference between the total amount declared by partner and the account total

Row Control

=EPMMEMBER([INTERCO].[PARENTH1].[I_NONE])-EPMMEMBER([INTERCO].[PARENTH1].[I_ALL])

BA_INTERCOMPANY.XLSX (master report)

To indicate how to insert partner members within the sheet

Insert Partner

No formula

Description: Right click to insert member

BA_INTERCOMPANY.XLSX (Account detail reports)


58

6.1.5. Formatting

The EPM formatting sheets applying to input forms share the Hierarchy Level Formatting designed for Actual Version.

However, for the Budget/Forecast versions, it is necessary to create distinct EPM formatting sheets in order to manage in the Dimension Member/Property Formatting:

Specific formatting for reminders versions (in this case, Forecast data from the previous year) and visual controls

Specific heading formatting (e.g. to display account in the page axis of intercompany input form)

Statement of cash flows accounts calculations (balance input form) Some Statement of Cash Flows accounts can be automatically loaded from the data entered in the Profit and Loss accounts. To do so, underlying formulas are configured for each Annual Budget SCF item using the Content feature of the Use Section. This configuration allows storing SCF accounts formulas that will apply whatever the time period is. Moreover, it is coupled with cell protection (also activated at the sheet level) in order to avoid unfortunate formulas deletion.

Calculated Statement of Cash Flows accounts are:

- SCF1000 - Profit (loss) = [P999T - Net income (loss)] - SCF2010 - Adjustments for income tax expense = [P5010 - Income tax] + [P5020 - Deferred tax] - SCF2020 - Adjustments for finance costs = - [P2120 - Interest income] + [P2220 - Interest expenses] - SCF4810 - Dividends received = [P2140 – Dividends] - SCF7300 - Cash and cash equivalents at end of period = [TSCF700 - Net increase (decrease) in cash

and cash equivalents] + [SCF7100 - Cash and cash equivalents at beginning of period] + [SCF720B - Cash

and cash equivalent at acquisition date (incoming)]


59

The extract of the EPM formatting sheet of the BA_BALANCE presented hereafter illustrates this.

1- REMINDER/ VISUAL CONTROLS

In Row format, September forecast data will be displayed in grey for all elementary accounts.

In Column format, the visual control defined in the Local Member of the September Forecast report is blank except for Cash and cash equivalents at end of period account.

2- STATEMENT OF CASH FLOWS ACCOUNTS CALCULATIONS

Calculations of Statement of cash flows accounts of the Annual Budget are defined as (Content = =) referring to the BA_PL excel sheet. Be aware that these formulas should be updated insofar as the chart of accounts is enhanced.

1

2

1

5

4

3


60

3- NUMBER FORMAT

The number format between brackets is defined for all accounts whose Account Type property = EXP.

4- SEPARATION COLUMN/ROW

Blank empty column or empty row format is defined for separation columns or rows.

5- INTERCOMPANY

Specific format is defined for Intercompany Local Member, which purpose is to display the “IC” indicator.

6.1.6. Sheet Options

INTERCOMPANY Input Form: to enable the insertion of new intercompany members by the user, the EPM function “Activate Member Recognition” is selected in the Sheet Options.

BALANCE Input Form: to avoid cell formulas being removed, the Statement of Cash Flows sheet is protected. Password is one Space.


61

6.2. Reports


The starter kit provides 2 reports comparing Annual Budget N+1 with Actual N or with Forecast N.

6.2.2. Layout Structure

Folder Report name

Reports\2 Corporate Budget and Forecast \ 10 Annual Budget

BA N+1 vs Actual N (YTD 12 Months).xlsx BA N+1 vs F09 N (YTD 12 Months).xlsx


62

1- EXCEL SHEETS

Comparative reports contain 2 excel sheets, one for Profit and Loss and one for Statement of Cash Flows.

2- EPM CONTEXT BAR

In comparative reports, the EPM Context bar is configured to display the consolidation to be queried, that is, the TIME, SCOPE, consolidation CURRENCY, as well as ENTITY (ALL_ENTITY for the Group) and AUDIT ID (ALL_AUDITID which corresponds to the Total Adjusted).

In the EPM - Context Options menu, the Context Lock tab is defined at Workbook Level and sets to Hide and Lock statuses the following members:

- FLOW = Period to date (on which budget/forecast data is stored)


- MEASURE = Year To Date

The ACCOUNT and VERSION dimensions are hidden as they are configured in the report.

3- PAGE AXIS

The page axis corresponds to the title of the document and the type of indicators retrieved and shows below, the general settings used to query the report (Periodic measure, Total Parent Time, Entity, AuditID, No Intercompany).


Comparative reports consist of comparing the current version to one or several relevant version/time pairs, highlighting the corresponding variance in value and percentage.

To do so, the worksheet can rely on several reports depending on the type of account/flow pairs to retrieve combined with version/time pairs.

The Profit and Loss worksheet, as shown in the example above, is built with 4 reports.

- On the top side of the sheet, 2 reports (Profit and Loss- Actual, Profit and Loss – Budget) allow to display the Net Income (loss) hierarchy of the previous year’s Actual and of the Annual Budget.

- At the bottom of the sheet, it is necessary to create 2 other reports (PL attributable – Actual, PL attributable – Budget) in order to manage dynamically the retrieval of the Profit (loss) attributable to owners of parent and to non-controlling interests, which are posted on separate accounts and flows (E1610 Retained earnings/ Flow F10 and E2010 NCI – Reserves and Retained earnings/ Flow F10).

The Statement of Cash Flows worksheet is built with 2 reports to compare the net variation of cash flows between the previous year’s Actual and of the Annual Budget.


To ease the enhancement of the starter kit configuration, selections are “dynamic” so that new members will be automatically inserted in the reports provided that these members are assigned the correct parent member and properties.


63

ACCOUNT:

The Net income (loss) P999T hierarchy is selected and displays the Member and its Descendants.

The Cash flows accounts are displayed selecting parent TSCF700 - Net income (decrease) in cash and cash equivalents (member and descendants), SCF7100 CCE at beginning of period, SCF720B CCE at acquisition date (incoming) and SCF7300 CCE at end of period.

FLOW: Annual Budget data is entered and stored on the period to date flow (F10) as well as other budget and forecast versions.

VERSION: Selection for Annual Budget and F09 versions is static in order to provide easy to handle reports, meaning forms should be updated manually.

TIME: For period comparison, the member selection for the TIME dimension is defined using the Offset function. In this case, Actual data from the previous year is displayed selecting: {Context(member), Member Offset -12}.

6.2.4. Local Members

In comparative reports, Local Members are used notably to calculate the variance between two versions (in value and percentage formats).

6.2.4.1. Profit and Loss worksheet

It is necessary to define a specific formula based on the Type of account property of the accounts (income or expense type) to display the variance of expenses in a relevant way. Indeed, expenses are stored as positive amounts, but in the reports, they are displayed as negative amounts to make them easier to read.

Example:

Account Type of account

Stored amount

Variance formula ACTUAL

N BUDGET

N+1

P1110 -Revenue INC 600 500 500-600=-100 displayed as (100)

P1120 – Cost of sales EXP 400 300 (300-400)*-1=100 displayed as 100

Note: Separate formulas are configured in the report displaying Profit (loss) attributable to owners of parents/NCI at the bottom of the page.

Formulas are configured as follows (based on BA N+1 VS ACTUAL N (YTD 12 MONTHS).XLS report):


Formula Apply to report:

Calculate the Profit and Loss variance between Annual Budget N+1 and Actual N

Variation Actual

=IF(EPMMemberProperty("Consolidation",EPMDIM_CURRENT_MEMBER(ACCOUNT), "ACCTYPE")="INC", E15-D15, (E15-D15)*-1)

Profit and Loss – BUDGET

Calculate the Profit and Loss variance in percentage between Annual Budget N+1 and Actual N

Variation Actual %

=IF(D15=0, "-", IF(EPMMemberProperty("Consolidation",EPMDIM_CURRENT_MEMBER(ACCOUNT), "ACCTYPE")="INC", (E15-D15)/D15, ((E15-D15)/D15)*-1))

Profit and Loss – BUDGET


64

Calculate Profit (loss) attributable to owners of parents variance between Annual Budget N+1 and Actual N

Variation Actual

=E67-D67 PL attributable – BUDGET

Calculate Profit (loss) attributable to owners of parents variance in percentage between Annual Budget N+1 and Actual N

Variation Actual %

=IF(D67=0; "-"; (E67-D67)/D67)

PL attributable – BUDGET

6.2.4.2. Statement of Cash Flows worksheet

Formulas used to calculate the variance of Statement of Cash Flows accounts between two versions are described in the following table based on BA N+1 VS ACTUAL N (YTD 12 MONTHS).XLS report.


Formula Apply to:

Calculate the SCF variance between Annual Budget N+1 and Actual N

Variation Actual

=$E15-$D15 Statement of Cash Flows

Calculate the SCF variance in percentage between Annual Budget N+1 and Actual N

Variation Actual %

=IF(D15=0, "-", IF(D15>0, (E15-D15)/D15, (D15-E15)/D15))

Statement of Cash Flows

6.2.5. Member Names

In comparative reports, retained earnings and NCI – Reserves and retained earnings names are customized:


65

6.2.6. Formatting

Budget and Forecast comparative reports use a Standard EPM formatting sheet, which shares the Hierarchy Level Formatting designed for Actual Version.

Local member format is configured in the Dimension Member/Property Formatting as follows:

1- VARIANCE AND PERCENTAGE FORMAT

To display data in green or red color, the number format of the data cell is specified as:

- [Color50]# ##0;[Red](# ##0) => Variation Actual

- [Color50]+0%;[Red]-0% => Variation Actual %

2- NUMBER FORMAT






1

2

3


66


7. Business Process Flows The starter kit provides 2 Business Process Flows (BPF) templates which cover the complete reporting cycle:

7.1. BPF for Data Entry

7.1.1. Process Settings

The BPF for Annual Budget data entry is named 0BA – Annual Budget Local.

It is based on the following principles:

The model is the Consolidation model.

The dimensions Version and Time are selected to ensure there is only one data entry workflow per version/time pair.

7.1.2. Activities

The BPF for Annual Budget data entry, as well as other versions, only have one activity for which the driven dimension, users and workspaces are defined.

7.1.2.1. Drive Dimension and Users

The Driven Dimension is the Entity, for which all base members are selected, in order to have one data entry workflow per Entity.

The Performer corresponds to the Work_Status_Entity_Owner property member of the Entity dimension. It allows configuring the mandatory data approval workflow which relies on the work status settings. Both performer and approver of data entry workflow are defined based on this property:

o The user set as Entity_Owner of the entity (base level) is the performer. o The user set as Entity_Owner of the parent entity is the approver responsible for all entities attached to the parent.

In addition to the data approval process, the BPF itself goes under different statuses until completion. Hence, a Reviewer is specified using the BPF_Entity_Reviewer attributes of the Entity dimension.


67

7.1.2.2. Workspaces

The Performer and the Reviewer share the same workspace.

The workspace is organized around steps (using hyperlinks), which are divided into sub-steps (using hyperlinks). As it deals with data entry process, some dimensions can be specified in the Target Context of most of the sub-steps in order to secure the data input:

Version: Annual Budget

Scope: No Consolidation

Currency: Local Currency

7.2. BPF for Central tasks

7.2.1. Process Settings

The BPF for Annual Budget central tasks (named 0BA – Annual Budget Central) is based on the Consolidation model and on the Time dimension.

7.2.2. Activities

This central workflow only has one activity assigned, for which the driven dimension, users and workspaces are defined.

7.2.2.1. Drive Dimension and Users

The Driven Dimension is the Version: Annual Budget.

The Performer corresponds to the Work_Status_Version_Owner property member of the Version dimension.

7.2.2.2. Workspaces

The workspace includes a complete list of tasks defined as hyperlinks, namely:

Preparatory tasks

Intercompany reconciliation

Consolidation process

Reports


68

D. BM - MONTHLY BUDGET

1. Overview of the Process

The Monthly Budget version (BM) is dedicated to report the Y+1 budget on a monthly basis. This monthly allocation allows comparing budget versus actual month by month. When reporting monthly budget, data can be entered either on Year-To-Date or Periodic basis. P&L data is entered monthly and SCF data is entered quarterly. As a consequence, this version supports both approaches for data collection.

In any case, the consolidation is triggered on YTD data in the Consolidation Model.

1.1. Year-To-Date Approach

When data is input on YTD basis, the Monthly Budget reporting cycle can be described as follows:


69

1.2. Periodic Approach

When the Periodic approach is chosen, data is entered in a specific model (PERIODICENTRY Model – PER) and the overall process can be schematized as follows:

2. Accounts Properties

Same Chart of Accounts as for Annual Budget

Same Account properties as for Annual Budget

3. Logic Scripts

Logic Scripts are used in the Monthly Budget process to prepare data input environment and to perform consolidation calculations.

3.1. Year-To-Date Approach 3.1.1. BM_YTD Script

This script is defined in the Consolidation Model.

It is intended to populate the opening cash position of the Monthly Budget (SCF7100 Cash and cash equivalents at beginning of period / March Y) with Actual closing position Y-1 (SCF7300 Cash and cash equivalents at end of period" / December Y-1).


70

Time is configured dynamically in the script using:

TIME_SET which is, as a pre-requisite, the March period of the current BM,

TMVL3 (-3,%TIME_SET%) which therefore corresponds to the December period of the previous year.

The detailed script logic is available in appendix (see Appendix G.8).

3.1.2. BM_Consolidate Script

This script, defined in the Consolidation Model, is organized into 2 steps:

Step 1: calculate the net income of the period in the balance sheet (E1610 / F10). This calculation applies to P&L data coming from the PeriodicEntry Model for which the Flow dimension is not defined (for performance reasons) and as a consequence, contains an empty default logic script.

Step 2: run conversion and consolidation programs for Monthly Budget. The script is based on standard programs (the same used for all versions) which can be triggered for the 12 periods of the year to be consolidated.

The detailed logic script is available in appendix (see Appendix Error! Reference source not found.).

3.1.3. ICMatching Scripts




3.2.1. BM_PER Script

The purpose of BM_PER script is to prepare data entry environment in the PeriodicEntry model.

It is intended to:

Copy the Annual Budget (BA) version from the Consolidation Model (YTD) to the PeriodicEntry Model (PER). In this part of the script, Time is configured with $TT$

4 which, as a prerequisite, corresponds to

the BA period to copy.

Populate the opening cash position of Monthly Budget (SCF7100 Cash and cash equivalents at beginning of period / March Y) with Actual closing position Y-1 (SCF7300 Cash and cash equivalents at end of period / December Y-1). Time is configured using the following assumptions: o the Source Time (ST) = December Y-1 (refers to the last year closing period for the Actual cash

closing position) o TMVL (3,$ST$) = March Y (which therefore corresponds to the March period of the Monthly Budget

current year)


3 TMVL=Time Level

4 TT= Target Time, ST= Source Time


71

3.2.2. BM_PER_TO_YTD Script

The script BM_PER_TO_YTD is defined in the PeriodicEntry Model for Monthly Budget version.

3.2.2.1. Aggregate and transfer BM data to the Consolidation Model

The script is intended to cumulate and transfer P&L data (monthly basis) and Cash Flows data (quarterly basis) from the PeriodicEntry model to the Consolidation Model.

As a consequence, separated calculations are required for P&L accounts and SCF accounts.

P&L accounts aggregations

P&L accounts are identified by the property Group = ISA.

To obtain YTD data, data is aggregated separately for each of the 12 periods (// curmonth, // Refmonth -1, // Refmonth -2…), following the assumption that TIME_SET = December period of BM.

Extract from BM_PER_TO_YTD script: This example shows how P&L data for the month of December is calculated.

1- Selection

Data entered on P&L accounts from January (TMVL(-11,%TIME_SET%) to December (%TIME_SET) is selected.

2- Destination

Selected data is registered on origin accounts on the single period of December (%TIME_SET).

SCF accounts aggregations

SCF accounts are identified by the property Group = CFA.

To obtain YTD data, data is aggregated separately for each of the quarters, following the assumption that TIME_SET = December period of BM.

1

2


72

Extract from BM_PER_TO_YTD: this example shows how SCF data for the quarter of December is calculated.

1- Selection

Data entered on SCF accounts for March (TMVL(-9,%TIME_SET%), June (TMVL(-6,%TIME_SET%), September (TMVL(-3,%TIME_SET%) and December (%TIME_SET) is selected.

2- Destination

Selected data is registered on origin accounts on the single period of December (%TIME_SET).

3.2.2.2. Transfer the account SCF7300 to the Consolidation Model

The closing cash position (SCF7300) is transferred as such in the same quarters from the PeriodicEntry Model to the Consolidation Model as it is already cumulated data.

Detailed logic scripts are available in appendix (see Appendix G.10 ).

3.2.3. BM_Consolidate Script

Whatever data entry is, the BM_Consolidate script is used to perform the conversion and the consolidation (see description in the YTD Approach).

The detailed logic script is available in appendix (see Appendix Error! Reference source not found.).





The dedicated logic scripts used for Monthly Budget are run through the following packages:

Logic script Package name Package Group YTD PER

BM_YTD 3_1_Y BM YTD Preparatory package

Consolidation \Financial processes

X

BM_PER 3_1_P BM PER Preparatory package X

BM_CONSOLIDATE 3_2 BM Consolidate X X

BM_PER_TO_YTD 1_1 BM_PER_TO_YTD PeriodicEntry \Financial processes

X

1

2


73

4. Business Rules

Same Business Rules as for Annual Budget

Whatever the data entry choice is for monthly budget, data is consolidated within the Consolidation Model using common dedicated rules filtered for all budget and forecast versions.

5. Controls


Controls specific to the Monthly Budget version are set up to check the quality of reported data at local level (entity by entity). For YTD data entry, the set of controls to apply belongs to the Consolidation Model and is named 0BM_YTD - Set of controls for monthly budget entered in YTD.

Three types of controls are provided in the starter kit.

Controls for balance analysis (named 0BM_Axxxx) that check the consistency of the statement of Cash flows accounts versus IS. These controls are broken down by Audit ID to ensure the consistency of each input level and apply to the following accounts:

0BM_C1_02 control checks that the breakdown by partner of "SCF4810 Dividend received" in the statement of cash flows is equal to the breakdown of "P2140 Dividend received" in the P&L statement.

Controls for interco analysis (named 0BM_Exxxx). These controls check that the sum of interco amounts (I_ALL) is lower than the total amount (I_NONE).


Note that these controls can only be executed quarterly to be relevant in so far as Statement of Cash Flows data is input quarterly.


For periodic data entry, the set of controls is the same as for the YTD approach. It is defined within the PeriodicEntry Model and is named 1BM_PER - Set of controls for monthly budget entered in PERIODIC.

The only difference is about controls comparing Statement of Cash Flows accounts to P&L accounts (1BM_Axxxx, 1BM_Cxxxx). Indeed, these controls check that the amount entered quarterly for the SCF account is equal to the sum of what is entered during the quarter for the relevant P&L accounts.

To obtain the sum of three months for P&L data, which would apply to all quarters, the control is based on the Period dimension (using the following syntax: 0=current month, -1=previous month….). Three rows are necessary to specify one period per row, which are then aggregated.


SCF2010 Adjustments for income tax expense

P599T Tax




74

6. Reports


6.1. Input Forms

6.1.1. Year-To-Date Approach

The Monthly Budget data entry can be done using 2 input forms, stored in the InputLibrary\BM (YTD) folder of the Consolidation Model.

BM_Balance_YTD input form allows the end-user to enter Profit and Loss and Statement of Cash Flows data.

BM_Intercompany_YTD input form allows the user to input details by intercompany for one account selected in the EPM Context bar.


75

6.1.1.1. Layout Structure

1- EXCEL SHEETS

Input forms are organized around several excel sheets according to the type of financial data required and the frequency of data entry.

2- EPM CONTEXT BAR

In the input forms, the EPM Context is configured to avoid entering data in inconsistent data regions. As a consequence, only ENTITY, TIME, AUDIT ID dimensions (and ACCOUNT dimension in the case of IC input forms) are displayed in the EPM Context bar and can be selected.

For the TIME dimension, the TOTAL parent member must be selected so that all the periods can expanse dynamically in columns in the input form.

For the AUDIT ID dimension, only members under ALL_INPUT parent are consistent and enable either data input or local adjustments.






76




3- PAGE AXIS

In the page axis, the title of the document displays the version and below, general settings defining data entry environment (YTD measure, Total Parent Time, Entity, AuditID, No Intercompany).

A warning about SCF accounts calculations is inserted within the BM_SCF sheet, due to the specific configuration of the associated formulas of these indicators.


To facilitate Monthly Budget data entry, Annual Budget data is provided as a reminder on the right part of the sheet. To do so, the sheet contains 2 reports with a master report to input Monthly Budget data and another report which shares the row axis of the master report.



BM_PL Name: Profit and Loss Input of P&L data for Monthly Budget

Name: BA Reminder of Annual Budget P&L data

BM_SCF Name: Cash Flows Input of Cash Flows data for Monthly Budget

Name: BA Reminder of Annual Budget SCF data


6.1.1.2. Members Selection


ACCOUNT:


The BUDGET_INPUT property is used to select Statement of Cash Flows accounts in the Balance input form.

FLOW:

Monthly Budget data is entered and stored on the period to date flow (F10) as well as other budget and forecast versions.

TIME:

For P&L accounts, months are displayed using the syntax {Context(TOTAL), Base Level}.


77

For SCF accounts, quarters are displayed combining the syntax {Context(TOTAL), Base Level} which selects all the months of the year and a filter based on the Base Period property which selects periods 003, 006, 009 and 012.

VERSION:

Selection of Monthly and Annual Budget versions is static to ensure consistent data entry, meaning forms should be updated manually.

6.1.1.3. Read-only Data

Annual Budget version (BA) is selected in the Read-Only data tab of the BA Report Editor so that it should not be modified.

6.1.1.4. Local Members



Formula Apply to:


Intercompany


BM_BALANCE_YTD.XLSX (master reports)

To check that Monthly Budget figures are equal to Annual Budget figures

Control XLS Formulas which compare BM and BA on December period.

BM_BALANCE_YTD.XLSX (BA reports)



No formula BM_BALANCE_YTD.XLSX


Row Control


BM_INTERCOMPANY_YTD.XLSX (master reports)


Insert Partner

No formula


BM_INTERCOMPANY_YTD.XLSX (Account detail reports)

6.1.1.5. Formatting



Specific formatting for reminders versions (in this case, Annual Budget data) and visual controls


Statement of cash flows accounts calculations (balance input form)


78

Some Statement of Cash Flows accounts can be automatically loaded from the data entered in the Profit and Loss accounts. To do so, underlying formulas are configured for each Monthly Budget SCF item using the Content feature of the Use Section (in the Formatting sheet).This configuration allows storing SCF accounts formulas that will apply whatever the time period is. Moreover, it is coupled with cell protection (also activated at the sheet level) in order to avoid unfortunate formulas deletion. Closing cash position (SCF7300) is also calculated.

The following Statement of Cash Flows accounts are calculated:

- SCF1000 - Profit (loss) = [P999T - Net income (loss)] - SCF2010 - Adjustments for income tax expense = [P5010 - Income tax] + [P5020 - Deferred tax] - SCF2020 - Adjustments for finance costs = - [P2120 - Interest income] + [P2220 - Interest expenses] - SCF4810 - Dividends received = [P2140 – Dividends] - SCF7300 - Cash and cash equivalents at end of period = [TSCF700 - Net increase (decrease) in cash


and cash equivalent at acquisition date (incoming)]

SCF accounts are calculated separately for each quarter period using the Time Base Period property.

SCF: Time Base Period property P&L: Reference month

Base Period=003 March

Base Period=006 June

Base Period=009 September

Base Period=012 December


79

The extract of the EPM formatting sheet of the BM_BALANCE_YTD presented hereafter illustrates this.


In Row format, Annual Budget data will be displayed in grey for all elementary accounts.

2- STATEMENT OF CASH FLOWS CALCULATIONS

Calculations of Statement of cash flows accounts of the Monthly Budget are defined as (Content = =) referring to the BM_PL excel sheet. Be aware that these formulas should be updated insofar as the chart of accounts is enhanced.

3- NUMBER FORMAT




3

4

1

2


80




6.1.3. Periodic Approach

The Monthly Budget data entry is performed using 2 input forms, located in the InputLibrary\BM (PER) folder of the PeriodicEntry Model.

BM_Balance_PER input form allows the end-user to enter Profit and Loss by month and Statement of Cash Flows data by quarter.

BM_Intercompany_PER input form allows the user to input details by intercompany for one account selected in the EPM Context bar.


1- EXCEL SHEETS



81

2- EPM CONTEXT BAR









- MEASURE = PER for PeriodicEntry Model


3- PAGE AXIS

In the page axis, the title of the document displays the version and below, general settings defining data entry environment (Periodic measure, Total Parent Time, Entity, AuditID, No Intercompany).

A warning about SCF accounts calculations is inserted within the BM_SCF sheet, due to the specific configuration of the associated formulas of these indicators.


To facilitate Monthly Budget data entry, Annual Budget data is provided as a reminder on the right part of the sheet. To do so, the sheet contains 2 reports with a master report to input Monthly Budget data and another report which shares the row axis of the master report.



BM_PL Name: Profit and Loss Input of P&L data, month by month for Monthly Budget

Name: BA Reminder of Annual Budget P&L data

BM_SCF Name: Cash Flows Input of Cash Flows data, quarter by quarter for Monthly Budget

Name: BA Reminder of Annual Budget SCF data



82



ACCOUNT:


The BUDGET_INPUT property is used to select Statement of Cash Flows accounts in the Balance input form.

FLOW: No FLOW dimension in the PeriodicEntry Model.

TIME:



VERSION: Selection of Monthly and Annual Budget versions is static to ensure consistent data entry, meaning forms should be updated manually.

6.1.3.3. Read-only Data

Annual Budget version (BA) is selected in the Read-Only data tab of the BA Report Editor so that it should not be modified.




Formula Apply to:


Intercompany

==IF(EPMMemberProperty("PeriodicEntry",EPMDIM_CURRENT_MEMBER(ACCOUNT), "ISINTERCO")="Y", "IC", "")

BM_BALANCE_PER.XLSX (master reports)

To check that Monthly Budget figures are equal to Annual Budget figures

Control The formula compares TOTAL BM to BA

BM_BALANCE_PER.XLSX (BA reports)



No formula BM_BALANCE_PER.XLSX


Row Control


BM_INTERCOMPANY_PER.XLSX (master reports)


83


Formula Apply to:


Insert Partner

No formula


BM_INTERCOMPANY_PER.XLSX (Account detail reports)

6.1.3.5. Formatting



Specific formatting for reminders versions (in this case, Annual Budget data) and visual controls


Statement of cash flows accounts calculations (balance input form) Some Statement of Cash Flows accounts can be automatically loaded from the data entered in the Profit and Loss accounts. To do so, underlying formulas are configured for each Monthly Budget SCF item using the Content feature of the Use Section (in the Formatting sheet).This configuration allows storing SCF accounts formulas that will apply whatever the time period is. Moreover, it is coupled with cell protection (also activated at the sheet level) in order to avoid unfortunate formulas deletion. Closing cash position (SCF7300) is also calculated. The following Statement of Cash Flows accounts are calculated: - SCF1000 - Profit (loss) = [P999T - Net income (loss)] - SCF2010 - Adjustments for income tax expense = [P5010 - Income tax] + [P5020 - Deferred tax] - SCF2020 - Adjustments for finance costs = - [P2120 - Interest income] + [P2220 - Interest expenses] - SCF4810 - Dividends received = [P2140 – Dividends] - SCF7300 - Cash and cash equivalents at end of period = [TSCF700 - Net increase (decrease) in cash


and cash equivalent at acquisition date (incoming)] SCF accounts are calculated separately for each quarter period using the Time Base Period property.


Base Period=003 January, February, March

Base Period=006 April, May, June

Base Period=009 July, August, September

Base Period=012 October, November, December


84

The extract of the EPM formatting sheet of the BM_BALANCE_PER presented hereafter illustrates this.


In Row format, Annual Budget data will be displayed in grey for all elementary accounts.


Calculations of Statement of cash flows accounts of the Monthly Budget are defined as (Content = =) referring to the BM_PL excel sheet. Be aware that these formulas should be updated insofar as the chart of accounts is enhanced.

3- NUMBER FORMAT


4- SEPARATION ROW

Blank empty row format is defined for separation rows.

1

4

3

2


85

6.1.3.6. Sheet Options

- INTERCOMPANY Input Form: to enable the insertion of new intercompany members by the user, the EPM function “Activate Member Recognition” is selected in the Sheet Options.

- BALANCE Input Form: to avoid cell formulas being removed, the Statement of Cash Flows sheet is protected. Password is one Space.

6.2. Reports


Monthly Budget reports are all grouped together in the Consolidation Model, whatever the data input choice is. The starter kit provides the 3 following reports:

6.2.2. Report configuration

Same as Annual Budget reports

7. Business Process Flows The starter kit provides 4 Business Process Flows (BPF) templates which cover the complete Monthly Budget reporting cycle: - 0BM – Monthly Budget Local PER - 0BM – Monthly Budget Central PER - 0BM – Monthly Budget Local YTD - 0BM – Monthly Budget Central YTD

Design principles are the same as Annual Budget BPFs. Note that the Monthly Budget Local PER BPF is based on the PeriodicEntry Model.

Example:

Folder Report name

Reports\2 Corporate Budget and Forecast \ 20 Monthly Budget

BM vs BA.xlsx INITIAL BM N vs ACTUAL N-1 (YTD 12 Months).xlsx MONTHLY BUDGET.xlsx


86

E. F09 – SEPTEMBER FORECAST

1. Overview of the process

The September Forecast version (F09) is dedicated to corporate forecast. It is an update of the initial monthly budget at the end of September. As well as Monthly Budget, data can be entered either on Year-To-Date or Periodic basis (Month-To-Date and Quarterly-To-Date). As a consequence, this version supports both approaches.

In any case, the consolidation is triggered on YTD data in the Consolidation Model. From a consolidation point of view, September Forecast data can be consolidated using two options implemented in the Starter kit:

- Option 1 (F09): the consolidation process is performed on the F09 version, based on the December data.

- Option 2 (F09TEC1): the consolidation process is performed on the F09TEC1 version. It consists first of consolidating Forecast data from October to December.and aggregating it to Actual data at the end of September.

In any case, the consolidation process creates YTD data at the end of December.

1.1. Year-To-Date approach

When data is input on YTD basis, the September Forecast reporting cycle can be described as follows:


87

1.2. Periodic approach Choosing the Periodic approach, data is entered in a specific model (PERIODICENTRY Model – PER) and the overall process can be schematized as follows:

2. Specific Accounts properties

Same Chart of Accounts as for Annual Budget

Same Account properties as for Annual Budget

3. Logic Scripts

Logic Scripts are used in the September Forecast process to prepare data input environment and to perform consolidation calculations.


3.1.1. Copy Package

To copy the Actual from January to September into the F09 version, the standard package “Copy” is used.


88

3.1.2. F09_Consolidate Script (Option 1)

This script, defined in the Consolidation Model, is organized into 2 steps:

Step 1: calculate the net income of the period in the balance sheet (E1610 / F10). This is done for P&L data coming from the PeriodicEntry Model for which the Flow dimension is not defined.

Step 2: run conversion and consolidation programs for September Forecast (F09). The script is based on standard programs (the same used for all versions).


3.1.3. F09TEC1_Consolidate Script (Option 2)

The F09TEC1_Consolidate script runs conversion and consolidation programs for September Forecast. Note: in this script, the technical version F09TEC2 is used. It can be schematized as follows:

Step 1: Calculate the December Quarter to Date data (Destination: F09TEC1) Step 2: Run conversion and consolidation program on the December Quarter to Date data (Dest: F09TEC1) Step 3: Aggregate the consolidated Forecast at the end of December (QTD) with the consolidated Actual at the end of September (YTD) (Dest: F09TEC2) Step 4: Clean F09TEC1 data (Dest: F09TEC1) Step 5: Copy consolidated data from F09TEC2 to F09TEC1 (Dest: F09TEC1)

Detailed logic scripts are available in appendix (see Appendix G.12).





3.2.1. F09_PER Script

This script is defined in the Consolidation Model. The objective is to transfer Actual data to the PeriodicEntry Model in order to facilitate the September Forecast data entry.

The script is organized as follows:

Populate the opening cash position of the September Forecast (SCF7100 Cash and cash equivalents at beginning of period / March Y) with Actual closing position Y-1 (SCF7300 Cash and cash equivalents at end of period" / December Y-1)


89

Populate the closing cash position of Actual for each quarter (March, June and September)

Decumulate and copy the Actual data (January to September) from the Consolidation Model to the PeriodicEntry Model, distinguishing P&L accounts (monthly basis) and SCF accounts (quarterly basis)

Time is configured using the following assumptions:

As a pre-requisite, TIME_SET corresponds to the September period.

TMLV(-x,%TIME_SET%) is used to select periods between January and August.


Accounts are selected using the properties SENDTOBUDGET=Y and Group=ISA or CFA.

3.2.2. F09_Q4_FROM_BM Script

This script is defined in the PeriodicEntry Model. The objective is to populate the last quarter of the September Forecast with Monthly Budget data, on a monthly basis for P&L accounts and on a quarterly basis for SCF accounts.


As a pre-requisite, TIME_SET corresponds to the December period.

TMLV(-1,%TIME_SET%) and TMLV(-2,%TIME_SET%) refers to the November and October periods.


3.2.3. F09_PER_TO_YTD Script

This script is defined in the PeriodicEntry Model. The objective is to aggregate Actual data and September Forecast data on a monthly basis for P&L accounts and on a quarterly basis for SCF accounts and then to transfer it from the PeriodicEntry Model to the Consolidation Model.

The script is organized as follows:

Step 1: perform P&L monthly calculations

Step 2: perform SCF quarterly calculations

Step 3: copy the opening cash position (SCF7100) of the Actual at the end of September into each quarter of September Forecast (F09)

Step 4: for March, June and September, copy the closing cash position of Actual into F09; For December, copy the closing cash position of September Forecast in itself and transfer it to the Consolidation Model.


As a pre-requisite, TIME_SET corresponds to the December period.

TMLV(-x,%TIME_SET%) refers to periods between January and November.


3.2.4. F09/F09TEC1_Consolidate Scripts

Same scripts as for the YTD Approach.

Detailed logic scripts are available in appendix (see Appendix G.11 &G.12).





90


The dedicated logic scripts used for September Forecast are run through the following packages:

4. Business Rules

Same Business Rules as for Annual Budget Whatever the data entry choice is for September Forecast, data is consolidated within the Consolidation Model using common dedicated rules filtered for all budget and forecast versions.

5. Controls

5.1. Year-To-Date Approach Controls specific to the September Forecast version are set up to check the quality of reported data at local level (entity by entity). For YTD data entry, the set of controls to apply belongs to the Consolidation Model and is named 0F9_YTD - Set of controls for Forecast Data of September entered in YTD. Three types of controls are provided in the starter kit.

Controls for balance analysis (named 0F9_Axxxx) that check the consistency of the statement of Cash flows accounts versus IS. These controls are broken down by Audit ID to ensure the consistency of each input level and apply to the following accounts:

0F9_C1_02 control checks that the breakdown by partner of "SCF4810 Dividend received" in the statement of cash flows is equal to the breakdown of "P2140 Dividend received" in the P&L statement.

Controls for interco analysis (named 0F9_Exxxx). These controls check that the sum of interco amounts (I_ALL) is lower than the total amount (I_NONE).


Note that these controls can only be executed quarterly to be relevant in so far as Statement of Cash Flows data is input quarterly.

Logic script Package name Package Group YTD PER

F09_PER 5_1_P F09 PER Preparatory package

Consolidation \Financial processes

X

F09_CONSOLIDATE 5_2 F09 Consolidate X X

F09TEC1_CONSOLIDATE 5_2 F09TEC1 Consolidate X X

F09_Q4_FROM_BM 2_1 F09 PER Populate with BM PeriodicEntry \Financial

processes

X

F09_PER_TO_YTD 2_2 F09_PER_TO_YTD X


SCF2010 Adjustments for income tax expense P599T Tax




91


For periodic data entry, the set of controls is the same as for the YTD approach. It is defined within the PeriodicEntry Model and is named 1F9_PER - Set of controls for Forecast Data of September entered in PERIODIC.

The only difference is about controls comparing Statement of Cash Flows accounts to P&L accounts (1F9_Axxxx, 1F9_Cxxxx). Indeed, these controls check that the amount entered quarterly for the SCF account is equal to the sum of what is entered during the quarter for the relevant P&L accounts.

To obtain the sum of three months for P&L data, which would apply to all quarters, the control is based on the Period dimension (using the following syntax: 0=current month, -1=previous month….). Three rows are necessary to specify one period per row, which are then aggregated.

6. Reports Input forms and Reports are defined by using the EPM Office Add-in Excel.

6.1. Input Forms

6.1.1. Year-To-Date Approach

The September Forecast data entry can be done using 2 input forms, stored in the InputLibrary\F09 (YTD) folder of the Consolidation Model.

F09_Balance_YTD input form allows the end-user to enter Profit and Loss and Statement of Cash Flows data for December. The first quarters are displayed as reminder of Actual data.

F09_Intercompany_YTD input form allows the user to input details by intercompany for one account selected in the EPM Context bar.


92


1- EXCEL SHEETS


2- EPM CONTEXT BAR





93








3- PAGE AXIS

In the page axis, the title of the document displays the version and below, general settings defining data entry environment (YTD measure, Total Parent Time, Entity, AuditID, No Intercompany).

A warning about SCF accounts calculations is inserted within the F09_SCF sheet, due to the specific configuration of the associated formulas of these indicators.

4- ONE REPORT PER SHEET

To facilitate September Forecast data entry on the last quarter, data from January to September is provided as a reminder on the left part of the sheet. It corresponds to Actual data copied on the F09 version, same periods, which allows then to consolidate the September Forecast for the whole year. From a configuration point of view, the input form is simpler than others. It only requires displaying a single version F09 within the master report.


Sheet Name Master report

F09_PL Name: Profit and Loss Input of P&L data for Monthly Budget

F09_SCF Name: Cash Flows Input of Cash Flows data for Monthly Budget



Dimension members are selected in the input forms using the Member Selector features. The selections are defined using parent members, base members, properties, or a combination of these. To ease the enhancement of the Starter kit configuration, selections are “dynamic” so that new members will be automatically inserted in the forms provided that these members are assigned the correct parent member and properties.

ACCOUNT:


Parent TSCF700 and SCF7xxx members are used to select Statement of Cash Flows accounts in the Balance input form.


94

FLOW: September Forecast data is entered and stored on the period to date flow (F10) as well as other budget and forecast versions.

TIME:



VERSION: F09 version is selected in the Report Editor to ensure consistent data entry, meaning forms should be updated manually.




Formula Apply to:


Intercompany


F09_BALANCE_YTD.XLSX



No formula F09_BALANCE_YTD.XLSX


Row Control


F09_INTERCOMPANY_YTD.XLSX (master reports)


Insert Partner

No formula


F09_INTERCOMPANY_YTD.XLSX (Account detail reports)

6.1.1.4. Formatting



o Specific formatting for reminders of previous data periods (in this case, data from January to September)

o Specific formatting for Actual SCF accounts which cannot be entered in the Forecast format. o Specific heading formatting (e.g. to display account in the page axis of intercompany input form) o Statement of cash flows accounts calculations (balance input form)

Some Statement of Cash Flows accounts can be automatically loaded from the data entered in the Profit and Loss accounts. To do so, underlying formulas are configured for each SCF item using the Content feature of the Use Section (in the Formatting sheet).This configuration allows storing SCF accounts formulas that will apply whatever the time period is. Moreover, it is coupled with cell


95

protection (also activated at the sheet level) in order to avoid unfortunate formulas deletion. Closing cash position (SCF7300) is also calculated. The following Statement of Cash Flows accounts are calculated: - SCF1000 - Profit (loss) = [P999T - Net income (loss)] - SCF2010 - Adjustments for income tax expense = [P5010 - Income tax] + [P5020 - Deferred tax] - SCF2020 - Adjustments for finance costs = - [P2120 - Interest income] + [P2220 - Interest expenses] - SCF4810 - Dividends received = [P2140 – Dividends] - SCF7300 - Cash and cash equivalents at end of period = [TSCF700 - Net increase (decrease) in cash


and cash equivalent at acquisition date (incoming)] SCF accounts are calculated for the december period using the Time Base Period property.


Base Period=012 December

The extract of the EPM formatting sheet of the F09_BALANCE_YTD presented hereafter illustrates this.

1- REMINDERS / READ-ONLY SCF ACCOUNTS

In Row format, Actual data from beginning of the year to September is displayed in grey for all elementary accounts. The expression selects the Time Base Period between 001 and 009.

For the December period, Actual SCF accounts, which are not relevant for the Forecast data entry, are displayed in grey combining Account Properties: GROUP = CFA and BUDGET_INPUT = EMPTY

Closing Cash Positions of March, June and September are displayed in grey using Time Base Period between 003 and 009.


Calculations of Statement of cash flows accounts of the September Forecast are defined as (Content = =) referring to the F09_PL excel sheet. Be aware that these formulas should be updated insofar as the chart of accounts is enhanced.

3- NUMBER FORMAT


3

4

1

2

1


96






6.1.2. Periodic approach

The September Forecast data entry is performed using 2 input forms, located in the InputLibrary\F09 (PER) folder of the PeriodicEntry Model.

F09_Balance_PER input form allows the end-user to enter Profit and Loss by month and Statement of Cash Flows data for the last quarter.

F09_Intercompany_PER input form allows the user to input details by intercompany for one account selected in the EPM Context bar.


97


1- EXCEL SHEETS


2- EPM CONTEXT BAR





98






- MEASURE = PER for PeriodicEntry Model


3- PAGE AXIS

In the page axis, the title of the document displays the version and below, general settings defining data entry environment (Periodic measure, Total Parent Time, Entity, AuditID, No Intercompany).

A warning about SCF accounts calculations is inserted within the Statement of Casf Flows sheet, given the specific configuration of the associated formulas of these indicators.


To facilitate September Forecast data entry, Actual data is provided as a reminder on the left part of the sheet. To do so, the sheet contains 2 reports with a master report reminding Actual data from January to September and another report to input September Forecast data.



Profit and Loss Name: Profit and Loss Reminder of Actual P&L data

Name: Forecast Input of P&L data, month by month for Forecast version

Statement of Cash Flows

Name: Cash Flows Reminder of Actual SCF data

Name: F09 Input of Cash Flows data, quarter by quarter for Forecast version



Dimension members are selected in the input forms using the Member Selector features. The selections are defined using parent members, base members, properties, or a combination of these. To ease the enhancement of the Starter kit configuration, selections are “dynamic” so that new members will be automatically inserted in the forms provided that these members are assigned the correct parent member and properties.

ACCOUNT:


TSCF700 parent (Member and Descendants) and accounts SCF7xxx are used to select Statement of Cash Flows accounts in the Balance input form.


99

FLOW: No FLOW dimension in the PeriodicEntry Model.

TIME:

For P&L accounts, months are displayed combining the syntax {Context(TOTAL), Base Level} which selects all the months of the year and a filter based on the Base Period property:

- between 001 and 009 for Actual data - between 010 and 012 for Forecast data


VERSION: Selection of Actual and September Forecast versions is static to ensure consistent data entry, meaning forms should be updated manually.

6.1.2.3. Read-only data

ACTUAL version is selected in the Read-Only data tab of the Master Report Editor so that it should not be modified.




Formula Apply to:


Intercompany

==IF(EPMMemberProperty("PeriodicEntry",EPMDIM_CURRENT_MEMBER(ACCOUNT), "ISINTERCO")="Y", "IC", "")

F09_BALANCE_PER.XLSX (master reports)



No formula F09_BALANCE_PER.XLSX


Row Control


F09_INTERCOMPANY_PER.XLSX (master reports)


Insert Partner

No formula


F09_INTERCOMPANY_PER.XLSX (Account detail reports)

6.1.2.5. Formatting



o Specific formatting for reminders versions (in this case, Actual data) o Specific heading formatting (e.g. to display account in the page axis of intercompany input form)


100

o Statement of cash flows accounts calculations (balance input form) Some Statement of Cash Flows accounts can be automatically loaded from the data entered in the Profit and Loss accounts. To do so, underlying formulas are configured for each September Forecast SCF item using the Content feature of the Use Section (in the Formatting sheet).This configuration allows storing SCF accounts formulas that will apply whatever the time period is. Moreover, it is coupled with cell protection (also activated at the sheet level) in order to avoid unfortunate formulas deletion. Closing cash position (SCF7300) is also calculated. The following Statement of Cash Flows accounts are calculated: - SCF1000 - Profit (loss) = [P999T - Net income (loss)] - SCF2010 - Adjustments for income tax expense = [P5010 - Income tax] + [P5020 - Deferred tax] - SCF2020 - Adjustments for finance costs = - [P2120 - Interest income] + [P2220 - Interest expenses] - SCF4810 - Dividends received = [P2140 – Dividends] - SCF7300 - Cash and cash equivalents at end of period / December = [SCF7100 - Cash and cash

equivalents at beginning of period / March] + [TSCF700 - Net increase (decrease) in cash and cash

equivalents / March, June, September, December] + [SCF720B - Cash and cash equivalent at acquisition

date (incoming)/ December] SCF accounts are calculated separately for the last quarter period using the Time Base Period property.


Base Period=012 October, November, December

The extract of the EPM formatting sheet of the F09_BALANCE_PER presented hereafter illustrates this.

1- REMINDER/ NON-RELEVANT DATA

1

2

3

4


101

In Row format, Actual data is displayed in grey for all elementary accounts.

For the December period, Actual SCF accounts, which are not relevant for the Forecast data entry, are displayed in grey combining Account Properties: GROUP = CFA and BUDGET_INPUT = EMPTY.

Opening Cash Position is displayed for March. For other periods, the cells are blank using Time Base Period different from 003.


Calculations of Statement of cash flows accounts of the September Forecast are defined as (Content = =) referring to the Profit and Loss excel sheet. Be aware that these formulas should be updated insofar as the chart of accounts is enhanced.

3- NUMBER FORMAT







6.2. Reports


September Forecast reports are all grouped together in the Consolidation Model, whatever the data input choice is. The starter kit provides the 3 following reports:

6.2.2. Reports Configuration

Same as Annual Budget reports Note: In these reports, the version is not hardcoded so that reports can be run either with F09 or F09TEC1.

Folder Report name

Reports\2 Corporate Budget and Forecast \ 40 Forecast

FORECAST N – BY ENTITY.xlsx FORECAST N vs ACTUAL N-1 VS BM N (YTD 12 Months).xlsx FORECAST N vs ACTUAL N-1 VS BM N (YTD 12 Months).xlsx


102

7. Business Process Flows The Starter kit provides 6 Business Process Flows (BPF) templates which cover the complete September Forecast reporting cycle:

Data entry

Year to date approach / 0F09 – Forecast Local YTD

Periodic approach / 0F09 – Forecast Local PER

Consolidation option 1

0F09 – Forecast Central YTD

0F09 – Forecast Central PER

Consolidation option 2

0F09TEC1 – Central YTD

0F09TEC1 – Central PER

Design principles are the same as Annual Budget BPFs. Note that the September Forecast Local PER BPF is based on the PeriodicEntry Model.

Example:


103

F. BM_AR - MONTHLY BUDGET AT ACTUAL RATE

1. Overview of the process

The objective of the BM_AR – Monthly Budget at Actual Rate version is to store consolidated Monthly Budget data revised at the current Actual rates in order to compare Monthly Budget data with Actual data.

This mainly requires:

the creation of the simulation version BM_AR that is assigned the simulation properties (FX_SOURCE_VERSION = BM, RATE_VERSION = BM_AR, OWN_VERSION= BM)

the configuration in the rate input form (namely Actual rate and BM_AR rate input) of the Opening, Average and Closing rates. The opening rate is used to translate the opening cash position (SCF7100 account).

2. Logic Scripts

2.1. BM_AR Consolidate Logic Script This script runs conversion and consolidation programs for Monthly Budget at Actual Rate version. The script is based on standard programs (the same used for all versions) which can be triggered for the 12 periods of the year to be consolidated.

Detailed logic script is available in appendix (see Appendix G.16).


3. Business Process Flows

As there is no data collection for this version, the Starter kit provides a BPF template, namely 0BMAR – Actual Rates for BM, which applies at Group level.

Design principles are the same as Annual Budget BPFs.

Illustration:

Logic script Package name Package Group

BM_AR CONSOLIDATE 4_1 BM_AR Consolidate Consolidation \Financial processes


104

G. APPENDIX

1. Input form - Example of F15-Net Variation Control

2. Example of INPUTFLOWS Property Values

ID Description INPUTFLOWS

TBS Balance Sheet

TA000 Total assets

TA100 Non current assets

TA110 Property, plant and equipment

A1110 Lands and buildings F20 F30 F55 F00 F99 F05 F50

A1111 Lands and buildings, Dep. F25 F30 F55 F00 F99 F05 F50

A1112 Lands and buildings, Impair. F25 F30 F35 F00 F99 F05 F50

A1120 Tangible exploration and evaluation assets F20 F30 F55 F00 F99 F05 F50

A1121 Tangible exploration and evaluation assets, Dep. F25 F30 F55 F00 F99 F05 F50

A1122 Tang. exploration and evaluation assets, Impair. F25 F30 F35 F00 F99 F05 F50

A1130 Fixtures and fittings F20 F30 F55 F00 F99 F05 F50

A1131 Fixtures and fittings, Dep. F25 F30 F55 F00 F99 F05 F50

Note: In INPUTFLOWS property values, the flows that are discriminating for the account come first (orange) and common flows that are generally shared between all the accounts of a group come after (green).


105

3. CONSOLIDATION.lgf Logic Script

*RUN_PROGRAM CURR_CONVERSION

CATEGORY = %VERSION_SET%

GROUP = %SCOPE_SET%

TID_RA = %TIME_SET%

//OTHER = [ENTITY = %ENTITY_SET%]

FXRATENTITY = GLOBAL

*ENDRUN_PROGRAM

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

// The automatic adjustments process is handled by a program called CONSOLIDATION. This program is typically launched using the

following logic statement:

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

*RUN_PROGRAM CONSOLIDATION


GROUP = %SCOPE_SET%

TID_RA = %TIME_SET%

*ENDRUN_PROGRAM

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

// Calculating Consolidated Financial Statements (SCF, SCI, SCE)

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

*RUN_PROGRAM CALC_ACCOUNT.LGF


//CURRENCY = %CURRENCY_SET%

TID_RA = %TIME_SET%

CALC = SCF

OTHER = [GROUP = %SCOPE_SET%]

*ENDRUN_PROGRAM




TID_RA = %TIME_SET%

CALC = SCI


*ENDRUN_PROGRAM




TID_RA = %TIME_SET%

CALC = SCE


*ENDRUN_PROGRAM


106

4. Default.lgf Logic Script

// This script contains the logic which is executed whenever data is entered and sent

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

// Calculating Account 24140 " Retained earnings" - Flow F10 "Net income of the period" in the balance sheet

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

*RUN_PROGRAM CALC_ACCOUNT


CURRENCY = LC

TID_RA = %TIME_SET%

OTHER = [INTERCO=I_NONE]

CALC = NETINCOME

*ENDRUN_PROGRAM

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

// Calculating F15 - net variation as the difference between closing and the sum of other balance sheet flows

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------



CURRENCY = LC

TID_RA = %TIME_SET%

CALC=FLOW_CALC

*ENDRUN_PROGRAM


107

5. Journal.lgf Logic Script // This script prevents the application from running the default logic in manual journal entry context //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Calculating Account 24140 " Retained earnings" - Flow F10 "Net income of the period" in the balance sheet //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM CALC_ACCOUNT CATEGORY = %VERSION_SET% TID_RA = %TIME_SET% OTHER = [INTERCO=I_NONE] CALC=NETINCOME *ENDRUN_PROGRAM //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Calculating flow F99 as being the sum of opening flow + movements in the balance sheet //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM CALC_ACCOUNT CATEGORY = %VERSION_SET% TID_RA = %TIME_SET% CALC=JRN_CLOSING_BAL *ENDRUN_PROGRAM


108

6. CopyOpening.lgf Logic Script

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

// COPY OPENING PROGRAM

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

*RUN_PROGRAM COPYOPENING


CURRENCY = %CURRENCY_SET%

TID_RA = %TIME_SET%

OTHER = [ENTITY = %ENTITY_SET%]

*ENDRUN_PROGRAM

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

// Calculating F15 - net variation as the difference between closing and the sum of other balance sheet flows

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

*SELECT (%AUDIT_TRAIL_I,"[ID]",AUDIT_TRAIL,"[DATASRC_TYPE] = 'I'")



CURRENCY = LC

TID_RA = %TIME_SET%

OTHER = [ENTITY = %ENTITY_SET%,AUDIT_TRAIL=AUDIT_TRAIL_I]

CALC=FLOW_CALC

*ENDRUN_PROGRAM

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

// Calculating flow F99, for journal entries, as being the sum of opening flow + movements in the balance sheet

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

*SELECT (%AUDIT_TRAIL_M,"[ID]",AUDIT_TRAIL,"[DATASRC_TYPE] = 'M'")



TID_RA = %TIME_SET%

OTHER = [ENTITY = %ENTITY_SET%,AUDIT_TRAIL=AUDIT_TRAIL_M]

CALC=JRN_CLOSING_BAL

*ENDRUN_PROGRAM


109

7. BA_YTD Logic Script

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // ANNUAL BUDGET : DATA INPUT PREPARATORY TASK //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Populate the account "SCF7100 - Cash and cash equivalents at beginning of period" of Annual Budget with // the account "SCF7300 - Cash and cash equivalents at end of period" of September Forecast (December Y-1) //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *SELECT (%AUDITID_LIST%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET FLOW = F10 *XDIM_MEMBERSET VERSION = F09 *XDIM_MEMBERSET SCOPE = S_NONE *XDIM_MEMBERSET TIME = $ST$,$TT$ *XDIM_MEMBERSET ENTITY = $ENTITY$ *WHEN TIME *IS $ST$ *WHEN VERSION *IS F09 *WHEN ACCOUNT *IS SCF7300 *REC(FACTOR = 1,TIME = $TT$,VERSION = BA, ACCOUNT = SCF7100) *ENDWHEN *ENDWHEN *ENDWHEN *COMMIT


110

8. BM_YTD Logic Script

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // MONTHLY BUDGET : YTD DATA INPUT PREPARATORY TASK //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Populating BM account "SCF7100 Cash and cash equivalents at beginning of period" in March Y with ACTUAL account "SCF7300 Cash and cash equivalents at end of period" in December Y-1 //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *SELECT (%AUDITID_LIST%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET SCOPE = S_NONE *XDIM_MEMBERSET VERSION = ACTUAL *XDIM_MEMBERSET TIME =%TIME_SET%,TMVL(-3,%TIME_SET%) *XDIM_MEMBERSET ENTITY=%ENTITY_SET% *WHEN TIME *IS TMVL(-3,%TIME_SET%) *WHEN ACCOUNT *IS SCF7300 *REC(FACTOR = 1,VERSION = BM, ACCOUNT = SCF7100,TIME=%TIME_SET%) *ENDWHEN *ENDWHEN *COMMIT


111

9. BM_PER Logic Script

//------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // MONTHLY BUDGET : PERIODIC DATA INPUT PREPARATORY TASK //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Copying the Annual Budget(BA) version from the Consolidation model(YTD) to the PeriodicEntry model (PER) //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *DESTINATION_APP = PeriodicEntry *SKIP_DIM = SCOPE *SKIP_DIM = FLOW *SELECT (%AUDITID_LIST%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET VERSION = BA *XDIM_MEMBERSET TIME = $ST$,$TT$ *XDIM_MEMBERSET ENTITY = $ENTITY$ *WHEN TIME *IS $TT$ *REC(FACTOR = 1, TIME = $TT$) *ENDWHEN *COMMIT //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Populating BM account "SCF7100 Cash and cash equivalents at beginning of period" in March Y with ACTUAL account "SCF7300 Cash and cash equivalents at end of period" in December Y-1 //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *DESTINATION_APP = PeriodicEntry *SKIP_DIM = SCOPE *SKIP_DIM = FLOW *SELECT (%AUDITID_LIST2%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST2% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET VERSION = ACTUAL *XDIM_MEMBERSET TIME = $ST$, $TT$, TMVL(3,$ST$) *XDIM_MEMBERSET ENTITY = $ENTITY$ *WHEN TIME *IS $ST$ *WHEN ACCOUNT *IS SCF7300 *REC(FACTOR = 1,VERSION = BM, ACCOUNT = SCF7100, TIME = TMVL(3,$ST$)) *ENDWHEN *ENDWHEN *COMMIT


112

10. BM_PER_TO_YTD Logic Script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // MONTHLY BUDGET : DATA INPUT TRANSFER TO THE CONSOLIDATION MODEL //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Cumulate and transfer P&L data (monthly basis) and Cash Flow data (quarterly basis) from the PeriodicEntry model (PER) to the Consolidation model(YTD) // Specific SCF7300 account calculation at the bottom of the script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *DESTINATION_APP = Consolidation *ADD_DIM SCOPE=S_NONE *ADD_DIM FLOW=F10 *SELECT (%ACCOUNT_LIST%,"[ID]",ACCOUNT,"[GROUP] <> 'BSA' AND [ID]<>'SCF7300'") *XDIM_MEMBERSET ACCOUNT = %ACCOUNT_LIST% *SELECT (%AUDITID_LIST%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET VERSION = BM *XDIM_MEMBERSET TIME = %TIME_SET%,TMVL(-1,%TIME_SET%),TMVL(-2,%TIME_SET%),TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *XDIM_MEMBERSET ENTITY=%ENTITY_SET% // CURMONTH ( + Cash Flow quarterly calculations) *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS %TIME_SET%,TMVL(-1,%TIME_SET%),TMVL(-2,%TIME_SET%),TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = %TIME_SET%) *ENDWHEN *ENDWHEN *WHEN ACCOUNT.GROUP *IS CFA *WHEN TIME *IS %TIME_SET%,TMVL(-3,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-9,%TIME_SET%) *REC(FACTOR = 1,TIME =%TIME_SET%) *ENDWHEN *ENDWHEN // REFMONTH -1 *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS TMVL(-1,%TIME_SET%),TMVL(-2,%TIME_SET%),TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-1,%TIME_SET%)) *ENDWHEN *ENDWHEN // REFMONTH -2 *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME


113

*IS TMVL(-2,%TIME_SET%),TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-2,%TIME_SET%)) *ENDWHEN *ENDWHEN // REFMONTH -3 ( + Cash Flow quarterly calculations) *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-3,%TIME_SET%)) *ENDWHEN *ENDWHEN *WHEN ACCOUNT.GROUP *IS CFA *WHEN TIME *IS TMVL(-3,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-9,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-3,%TIME_SET%)) *ENDWHEN *ENDWHEN // REFMONTH -4 *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-4,%TIME_SET%)) *ENDWHEN *ENDWHEN // REFMONTH -5 *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-5,%TIME_SET%)) *ENDWHEN *ENDWHEN // REFMONTH -6 (+ Cash Flow quarterly calculations) *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-6,%TIME_SET%)) *ENDWHEN *ENDWHEN *WHEN ACCOUNT.GROUP *IS CFA *WHEN TIME *IS TMVL(-6,%TIME_SET%),TMVL(-9,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-6,%TIME_SET%)) *ENDWHEN


114

*ENDWHEN // REFMONTH -7 *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-7,%TIME_SET%)) *ENDWHEN *ENDWHEN // REFMONTH -8 *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-8,%TIME_SET%)) *ENDWHEN *ENDWHEN // REFMONTH -9 (+ Cash flow quarterly calculations) *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-9,%TIME_SET%)) *ENDWHEN *ENDWHEN *WHEN ACCOUNT.GROUP *IS CFA *WHEN TIME *IS TMVL(-9,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-9,%TIME_SET%)) *ELSE *ENDWHEN *ENDWHEN // REFMONTH -10 *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-10,%TIME_SET%)) *ENDWHEN *ENDWHEN // REFMONTH -11 *WHEN ACCOUNT.GROUP *IS ISA *WHEN TIME *IS TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-11,%TIME_SET%)) *ENDWHEN *ENDWHEN //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Transfer the account SCF7300 (Cash and cash equivalents at end of period) in the same quarters from the PeriodicEntry model (PER) to the Consolidation model(YTD) //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------


115

*DESTINATION_APP = Consolidation *ADD_DIM SCOPE = S_NONE *ADD_DIM FLOW = F10 *XDIM_MEMBERSET ACCOUNT = SCF7300 *XDIM_MEMBERSET INTERCO= I_NONE *SELECT (%AUDITID_LIST2%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST2% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET VERSION = BM *XDIM_MEMBERSET TIME = %TIME_SET%,TMVL(-3,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-9,%TIME_SET%) *XDIM_MEMBERSET ENTITY = %ENTITY_SET% *WHEN ACCOUNT *IS SCF7300 *WHEN TIME *IS TMVL(-9,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-9,%TIME_SET%)) *ENDWHEN *WHEN TIME *IS TMVL(-6,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-6,%TIME_SET%)) *ENDWHEN *WHEN TIME *IS TMVL(-3,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-3,%TIME_SET%)) *ENDWHEN *WHEN TIME *IS %TIME_SET% *REC(FACTOR = 1,TIME =%TIME_SET%) *ENDWHEN *ENDWHEN *COMMIT


116


117

11. F09_Consolidate Logic Script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // SEPTEMBER FORECAST CONSOLIDATION //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Calculating E1610 - F10: Net income of the period in the balance sheet //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *XDIM_MEMBERSET VERSION = "F09" *XDIM_MEMBERSET TIME = %TIME_SET% *XDIM_MEMBERSET INTERCO = "I_NONE" *XDIM_MEMBERSET SCOPE = "S_NONE" *XDIM_MEMBERSET CURRENCY = "LC" *XDIM_MEMBERSET ACCOUNT<>"E1610" *XDIM_MEMBERSET MEASURES = "YTD" *SELECT (%AUDITID_LIST%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET FLOW = "F10","F10" *WHEN ACCOUNT.GROUP *IS "ISA" *WHEN ACCOUNT.ACCTYPE *IS "INC" *REC(FACTOR = 1,ACCOUNT = "E1610",FLOW = "F10") *ELSE *WHEN ACCOUNT.ACCTYPE *IS "EXP" *REC(FACTOR = -1,ACCOUNT = "E1610",FLOW = "F10") *ENDWHEN *WHEN ACCOUNT *IS "E2010" *REC(FACTOR = -1,ACCOUNT = "E1610",FLOW = "F10") *ELSE *ENDWHEN *ENDWHEN *ENDWHEN *COMMIT //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Running conversion and consolidation program for SEPTEMBER FORECAST //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM CURR_CONVERSION VERSION = %VERSION_SET% GROUP = %SCOPE_SET% TID_RA = %TIME_SET% RATEENTITY = GLOBAL INCREMENTAL_MODE = //Modify this line to enable incremental mode //OTHER =[ENTITY=%ENTITY_SET%] *ENDRUN_PROGRAM *COMMIT *RUN_PROGRAM CONSOLIDATION VERSION = %VERSION_SET% GROUP = %SCOPE_SET% TID_RA = %TIME_SET% INCREMENTAL_MODE = //Modify this line to enable incremental mode *ENDRUN_PROGRAM *COMMIT


118

12. F09TEC1_Consolidate Logic Script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // SEPTEMBER FORECAST CONSOLIDATION (F09TEC1) //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Information: A validation message stating that "Member "" does not exist" will not prevent the script from working correctly //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Calculating E1610 - F10: Net income of the period in the balance sheet //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *XDIM_MEMBERSET VERSION = F09 *XDIM_MEMBERSET TIME = %TIME_SET%,TMVL(-3,%TIME_SET%) *XDIM_MEMBERSET INTERCO = I_NONE *XDIM_MEMBERSET SCOPE = S_NONE *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET ACCOUNT<>E1610 *XDIM_MEMBERSET MEASURES = YTD *SELECT (%AUDITID_LIST%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET FLOW = F10,F10 *WHEN ACCOUNT.GROUP *IS ISA *WHEN ACCOUNT.ACCTYPE *IS INC *REC(FACTOR = 1,ACCOUNT = E1610,FLOW = F10) *ELSE *WHEN ACCOUNT.ACCTYPE *IS EXP *REC(FACTOR = -1,ACCOUNT = E1610,FLOW = F10) *ENDWHEN *WHEN ACCOUNT *IS E2010 *REC(FACTOR = -1,ACCOUNT = E1610,FLOW = F10) *ELSE *ENDWHEN *ENDWHEN *ENDWHEN *COMMIT //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Posting F09 data to F09TEC1 Version and decumulating from September Actual //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *SELECT (%ACCOUNT_LIST%,"[ID]",ACCOUNT,"[GROUP] <> 'BSA'") *XDIM_MEMBERSET ACCOUNT = %ACCOUNT_LIST% *XDIM_ADDMEMBERSET ACCOUNT = E1610,E2010 *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET VERSION = F09,F09TEC1 *XDIM_MEMBERSET SCOPE = S_NONE *XDIM_MEMBERSET TIME = %TIME_SET%, TMVL(-3,%TIME_SET%) *WHEN VERSION *IS F09 *WHEN ACCOUNT *IS <> SCF7100,SCF7300 *WHEN TIME *IS TMVL(-3,%TIME_SET%) *REC(FACTOR = -1,TIME = TMVL(0,%TIME_SET%),VERSION = F09TEC1) *ELSE *WHEN TIME *IS %TIME_SET% *REC(FACTOR = 1,TIME = TMVL(0,%TIME_SET%),VERSION = F09TEC1) *ENDWHEN *ENDWHEN *ENDWHEN


119

*ENDWHEN *WHEN ACCOUNT *IS SCF7300 *WHEN VERSION *IS F09 *WHEN TIME *IS TMVL(-3,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09TEC1, TIME = TMVL(0,%TIME_SET%), ACCOUNT = SCF7100) *ELSE *WHEN TIME *IS %TIME_SET% *REC(FACTOR = 1,VERSION = F09TEC1, TIME = TMVL(0,%TIME_SET%), ACCOUNT = SCF7300) *ENDWHEN *ENDWHEN *ENDWHEN *ENDWHEN *COMMIT //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Running conversion and consolidation program for F09TEC1 //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM CURR_CONVERSION VERSION = F09TEC1 GROUP = %SCOPE_SET% TID_RA = %TIME_SET% RATEENTITY = GLOBAL INCREMENTAL_MODE = //Modify this line to enable incremental mode //OTHER = [ENTITY = %ENTITY_SET%] *ENDRUN_PROGRAM *COMMIT *RUN_PROGRAM CONSOLIDATION VERSION = F09TEC1 GROUP = %SCOPE_SET% TID_RA = %TIME_SET% INCREMENTAL_MODE = //Modify this line to enable incremental mode *ENDRUN_PROGRAM *COMMIT //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Cumulating December Forecast with September Actual in buffer version F09TEC2 //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *XDIM_MEMBERSET ACCOUNT = %ACCOUNT_LIST% *XDIM_ADDMEMBERSET ACCOUNT = E1610,E2010 *XDIM_ADDMEMBERSET FLOW = F10,F10 *XDIM_MEMBERSET TIME = %TIME_SET%, TMVL(-3,%TIME_SET%) *XDIM_MEMBERSET VERSION = ACTUAL,F09TEC1 *XDIM_MEMBERSET SCOPE = %SCOPE_SET% // Cumulate data in F09TEC2 *WHEN ACCOUNT *IS <> SCF7100,SCF7300 *WHEN VERSION *IS ACTUAL,F09TEC1 *WHEN TIME *IS TMVL(-3,%TIME_SET%),%TIME_SET% *REC(FACTOR = 1,TIME = TMVL(0,%TIME_SET%),VERSION = F09TEC2) *ENDWHEN *ENDWHEN *ENDWHEN // Cumulate data in F09TEC2 *WHEN VERSION *IS ACTUAL *WHEN TIME *IS TMVL(-3,%TIME_SET%)


120

*WHEN ACCOUNT *IS SCF7100 *REC(FACTOR = 1,VERSION = F09TEC2,TIME = TMVL(0,%TIME_SET%), ACCOUNT = SCF7100) *ENDWHEN *ENDWHEN *ENDWHEN *WHEN VERSION *IS F09TEC1 *WHEN TIME *IS %TIME_SET% *WHEN ACCOUNT *IS SCF7300 *REC(FACTOR = 1,VERSION = F09TEC2,TIME = TMVL(0,%TIME_SET%), ACCOUNT = SCF7300) *ENDWHEN *ENDWHEN *ENDWHEN *COMMIT //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Cleaning F09TEC1 Data //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *WHEN VERSION *IS F09TEC1 *REC(EXPRESSION = 0) *ENDWHEN *COMMIT //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Copying Consolidation from F09TEC2 to F09TEC1 version //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *XDIM_MEMBERSET ACCOUNT = %ACCOUNT_LIST% *XDIM_ADDMEMBERSET ACCOUNT = E1610,E2010 *XDIM_MEMBERSET TIME = %TIME_SET% *XDIM_MEMBERSET FLOW = F10,F10 *XDIM_MEMBERSET VERSION = F09TEC2 *XDIM_MEMBERSET SCOPE = %SCOPE_SET% *WHEN VERSION *IS F09TEC2 *REC(FACTOR = 1,TIME = TMVL(0,%TIME_SET%),VERSION = F09TEC1) *ENDWHEN *COMMIT


121

13. F09_PER Logic Script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // SEPTEMBER FORECAST : PERIODIC DATA INPUT PREPARATORY TASK //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // SCF7100 SCF7300 MARCH Calculation for September forecast //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *DESTINATION_APP = PeriodicEntry *SKIP_DIM = SCOPE *SKIP_DIM = FLOW *XDIM_MEMBERSET ACCOUNT = SCF7100,SCF7300 *XDIM_MEMBERSET INTERCO= I_NONE *SELECT (%AUDITID_LIST2%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST2% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET VERSION = ACTUAL *XDIM_MEMBERSET TIME = %TIME_SET%,TMVL(-3,%TIME_SET%),TMVL(-6,%TIME_SET%) *XDIM_MEMBERSET ENTITY = %ENTITY_SET% *WHEN TIME *IS TMVL(-6,%TIME_SET%) *WHEN ACCOUNT *IS SCF7100,SCF7300 *REC(FACTOR = 1) *ENDWHEN *ENDWHEN *WHEN TIME *IS TMVL(-3,%TIME_SET%) *WHEN ACCOUNT *IS SCF7300 *REC(FACTOR = 1) *ENDWHEN *ENDWHEN *WHEN TIME *IS %TIME_SET% *WHEN ACCOUNT *IS SCF7300 *REC(FACTOR = 1) *ENDWHEN *ENDWHEN *COMMIT //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Copy the Actual version (from January to September) from the Consolidation model(YTD) to the PeriodicEntry model (PER) // Distinguish between Income statement accounts (monthly basis) and Cash Flow accounts (quarterly basis) //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *DESTINATION_APP = PeriodicEntry *SKIP_DIM = SCOPE *SKIP_DIM = FLOW *SELECT (%ACCOUNT_LIST%,"[ID]",ACCOUNT,"[SENDTOBUDGET] = 'Y'") *XDIM_MEMBERSET ACCOUNT = %ACCOUNT_LIST% *SELECT (%AUDITID_LIST%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET CURRENCY = "LC" *XDIM_MEMBERSET VERSION = "ACTUAL" *XDIM_MEMBERSET TIME = %TIME_SET%,TMVL(-1,%TIME_SET%),TMVL(-2,%TIME_SET%),TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%) *XDIM_MEMBERSET ENTITY = %ENTITY_SET%


122

// SEPTEMBER *WHEN ACCOUNT.GROUP *IS "ISA" *WHEN TIME *IS %TIME_SET% *REC(FACTOR = 1,TIME = %TIME_SET%) *ELSE *WHEN TIME *IS TMVL(-1,%TIME_SET%) *REC(FACTOR = -1,TIME = %TIME_SET%) *ENDWHEN *ENDWHEN *ENDWHEN *WHEN ACCOUNT.GROUP *IS "CFA" *WHEN TIME *IS %TIME_SET% *REC(FACTOR = 1,TIME = %TIME_SET%) *ELSE *WHEN TIME *IS TMVL(-3,%TIME_SET%) *REC(FACTOR = -1,TIME = %TIME_SET%) *ENDWHEN *ENDWHEN *ENDWHEN // AUGUST *WHEN ACCOUNT.GROUP *IS "ISA" *WHEN TIME *IS TMVL(-1,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-1,%TIME_SET%)) *ELSE *WHEN TIME *IS TMVL(-2,%TIME_SET%) *REC(FACTOR = -1,TIME = TMVL(-1,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN // JULY *WHEN ACCOUNT.GROUP *IS "ISA" *WHEN TIME *IS TMVL(-2,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-2,%TIME_SET%)) *ELSE *WHEN TIME *IS TMVL(-3,%TIME_SET%) *REC(FACTOR = -1,TIME = TMVL(-2,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN // JUNE *WHEN ACCOUNT.GROUP *IS "ISA" *WHEN TIME *IS TMVL(-3,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-3,%TIME_SET%)) *ELSE *WHEN TIME *IS TMVL(-4,%TIME_SET%) *REC(FACTOR = -1,TIME = TMVL(-3,%TIME_SET%)) *ENDWHEN


123

*ENDWHEN *ENDWHEN *WHEN ACCOUNT.GROUP *IS "CFA" *WHEN TIME *IS TMVL(-3,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-3,%TIME_SET%)) *ELSE *WHEN TIME *IS TMVL(-6,%TIME_SET%) *REC(FACTOR = -1,TIME = TMVL(-3,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN // MAY *WHEN ACCOUNT.GROUP *IS "ISA" *WHEN TIME *IS TMVL(-4,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-4,%TIME_SET%)) *ELSE *WHEN TIME *IS TMVL(-5,%TIME_SET%) *REC(FACTOR = -1,TIME = TMVL(-4,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN // APRIL *WHEN ACCOUNT.GROUP *IS "ISA" *WHEN TIME *IS TMVL(-5,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-5,%TIME_SET%)) *ELSE *WHEN TIME *IS TMVL(-6,%TIME_SET%) *REC(FACTOR = -1,TIME = TMVL(-5,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN // MARCH *WHEN ACCOUNT.GROUP *IS "ISA" *WHEN TIME *IS TMVL(-6,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-6,%TIME_SET%)) *ELSE *WHEN TIME *IS TMVL(-7,%TIME_SET%) *REC(FACTOR = -1,TIME = TMVL(-6,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN *WHEN ACCOUNT.GROUP *IS "CFA" *WHEN TIME *IS TMVL(-6,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-6,%TIME_SET%)) *ENDWHEN *ENDWHEN // FEBRUARY


124

*WHEN ACCOUNT.GROUP *IS "ISA" *WHEN TIME *IS TMVL(-7,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-7,%TIME_SET%)) *ELSE *WHEN TIME *IS TMVL(-8,%TIME_SET%) *REC(FACTOR = -1,TIME = TMVL(-7,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN // JANUARY *WHEN ACCOUNT.GROUP *IS "ISA" *WHEN TIME *IS TMVL(-8,%TIME_SET%) *REC(FACTOR = 1,TIME = TMVL(-8,%TIME_SET%)) *ENDWHEN *ENDWHEN


125

14. F09_Q4_FROM_BM Logic Script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // SEPTEMBER FORECAST : POPULATING THE LAST QUARTER OF FORECAST WITH MONTHLY BUDGET //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *SELECT (%ACCOUNT_LIST%,"[ID]",ACCOUNT,"[GROUP] <> 'BSA'") *XDIM_MEMBERSET ACCOUNT = %ACCOUNT_LIST% *SELECT (%AUDITID_LIST%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET INTERCO = I_NONE *XDIM_MEMBERSET VERSION = BM,F09 *XDIM_MEMBERSET TIME = %TIME_SET%,TMVL(-1,%TIME_SET%),TMVL(-2,%TIME_SET%) *XDIM_MEMBERSET ENTITY = %ENTITY_SET% // REFMONTH (P&L and Cash flow calculations) *WHEN ACCOUNT.GROUP *IS ISA *WHEN VERSION *IS BM *WHEN TIME *IS %TIME_SET% *REC(FACTOR = 1,VERSION = F09,TIME = %TIME_SET%) *ENDWHEN *ENDWHEN *ENDWHEN *WHEN ACCOUNT.GROUP *IS CFA *WHEN VERSION *IS BM *WHEN TIME *IS %TIME_SET% *REC(FACTOR = 1,VERSION = F09,TIME = %TIME_SET%) *ENDWHEN *ENDWHEN *ENDWHEN // REFMONTH -1 (P&L calculation) *WHEN ACCOUNT.GROUP *IS ISA *WHEN VERSION *IS BM *WHEN TIME *IS TMVL(-1,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-1,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN // REFMONTH -2 (P&L calculation) *WHEN ACCOUNT.GROUP *IS ISA *WHEN VERSION *IS BM *WHEN TIME *IS TMVL(-2,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-2,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN


126

15. F09_PER_TO_YTD Logic Script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // SEPTEMBER FORECAST : DATA INPUT TRANSFER FROM THE PERIODICENTRY MODEL TO THE CONSOLIDATION MODEL //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Cumulate and transfer P&L data (monthly basis: oct/nov/dec) and Cash Flow data (quaterly basis: december) from the PeriodicEntry model (PER) to the Consolidation model(YTD) // Specific SCF7100 and SCF7300 accounts calculations at the bottom of the script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *DESTINATION_APP = Consolidation *ADD_DIM SCOPE = S_NONE *ADD_DIM FLOW = F10 *SELECT (%ACCOUNT_LIST%,"[ID]",ACCOUNT,"[GROUP] <> 'BSA' AND [ID]<>'SCF7300'") *XDIM_MEMBERSET ACCOUNT = %ACCOUNT_LIST% *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET VERSION = ACTUAL,F09 *XDIM_MEMBERSET TIME = %TIME_SET%,TMVL(-1,%TIME_SET%),TMVL(-2,%TIME_SET%),TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *XDIM_MEMBERSET ENTITY = %ENTITY_SET% //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // P&L monthly calculations //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // DECEMBER *WHEN ACCOUNT.GROUP *IS ISA *WHEN VERSION *IS ACTUAL *WHEN TIME *IS TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = %TIME_SET%) *ENDWHEN *ELSE *WHEN VERSION *IS F09 *WHEN TIME *IS %TIME_SET%,TMVL(-1,%TIME_SET%),TMVL(-2,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME=%TIME_SET%) *ENDWHEN *ENDWHEN *ENDWHEN *ENDWHEN // NOVEMBER *WHEN ACCOUNT.GROUP *IS ISA *WHEN VERSION *IS ACTUAL *WHEN TIME *IS TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-1,%TIME_SET%)) *ENDWHEN *ELSE *WHEN VERSION *IS F09 *WHEN TIME


127

*IS TMVL(-1,%TIME_SET%),TMVL(-2,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-1,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN *ENDWHEN //OCTOBER *WHEN ACCOUNT.GROUP *IS ISA *WHEN VERSION *IS ACTUAL *WHEN TIME *IS TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-2,%TIME_SET%)) *ENDWHEN *ELSE *WHEN VERSION *IS F09 *WHEN TIME *IS TMVL(-2,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-2,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN *ENDWHEN // SEPTEMBER *WHEN ACCOUNT.GROUP *IS ISA *WHEN VERSION *IS ACTUAL *WHEN TIME *IS TMVL(-3,%TIME_SET%),TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-3,%TIME_SET%)) *ENDWHEN // AUGUST *WHEN TIME *IS TMVL(-4,%TIME_SET%),TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-4,%TIME_SET%)) *ENDWHEN // JULY *WHEN TIME *IS TMVL(-5,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-5,%TIME_SET%)) *ENDWHEN // JUNE *WHEN TIME *IS TMVL(-6,%TIME_SET%),TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-6,%TIME_SET%)) *ENDWHEN // MAY *WHEN TIME *IS TMVL(-7,%TIME_SET%),TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-7,%TIME_SET%)) *ENDWHEN


128

// APRIL *WHEN TIME *IS TMVL(-8,%TIME_SET%),TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-8,%TIME_SET%)) *ENDWHEN //MARCH *WHEN TIME *IS TMVL(-9,%TIME_SET%),TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-9,%TIME_SET%)) *ENDWHEN //FEBRUARY *WHEN TIME *IS TMVL(-10,%TIME_SET%),TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-10,%TIME_SET%)) *ENDWHEN //JANUARY *WHEN TIME *IS TMVL(-11,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-11,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Cash Flow quarterly calculations //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // DECEMBER *WHEN ACCOUNT.GROUP *IS CFA *WHEN VERSION *IS ACTUAL *WHEN TIME *IS TMVL(-3,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-9,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = %TIME_SET%) *ENDWHEN *ELSE *WHEN VERSION *IS F09 *WHEN TIME *IS %TIME_SET% *REC(FACTOR = 1,VERSION = F09,TIME =%TIME_SET%) *ENDWHEN *ENDWHEN *ENDWHEN *ENDWHEN // SEPTEMBER *WHEN ACCOUNT.GROUP *IS CFA *WHEN VERSION *IS ACTUAL *WHEN TIME *IS TMVL(-3,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-9,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-3,%TIME_SET%)) *ENDWHEN // JUNE *WHEN TIME *IS TMVL(-6,%TIME_SET%),TMVL(-9,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-6,%TIME_SET%)) *ENDWHEN


129

// MARCH *WHEN TIME *IS TMVL(-9,%TIME_SET%) *REC(FACTOR = 1,VERSION = F09,TIME = TMVL(-9,%TIME_SET%)) *ENDWHEN *ENDWHEN *ENDWHEN //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Specific SCF7100 SCF7300 Calculations //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *DESTINATION_APP = Consolidation *ADD_DIM SCOPE = S_NONE *ADD_DIM FLOW = F10 *XDIM_MEMBERSET ACCOUNT = SCF7100,SCF7300 *XDIM_MEMBERSET INTERCO= I_NONE *SELECT (%AUDITID_LIST%,"[ID]",AUDITID,"[DATASRC_TYPE] = 'I'") *XDIM_MEMBERSET AUDITID = %AUDITID_LIST% *XDIM_MEMBERSET CURRENCY = LC *XDIM_MEMBERSET VERSION = ACTUAL,F09 *XDIM_MEMBERSET TIME = %TIME_SET%,TMVL(-3,%TIME_SET%),TMVL(-6,%TIME_SET%),TMVL(-9,%TIME_SET%) *XDIM_MEMBERSET ENTITY = %ENTITY_SET% //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Copy account SCF7100 (Cash and cash equivalents at beginning of period) of September ACTUAL into each quarter of F09 from the PeriodicEntry model to the Consolidation model //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *WHEN ACCOUNT *IS SCF7100 *WHEN VERSION *IS ACTUAL *WHEN TIME *IS TMVL(-9,%TIME_SET%) *REC(FACTOR = 1, VERSION=F09, TIME=TMVL(-9,%TIME_SET%)) *REC(FACTOR = 1, VERSION=F09, TIME=TMVL(-6,%TIME_SET%)) *REC(FACTOR = 1, VERSION=F09, TIME=TMVL(-3,%TIME_SET%)) *REC(FACTOR = 1, VERSION=F09, TIME=%TIME_SET%) *ENDWHEN *ENDWHEN *ENDWHEN //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // For March, June, September, copy the Cash and cash equivalents at end of period (SCF7300) of ACTUAL into F09 version and transfer them to the Consolidation model // For December, copy the Cash and cash equivalents at end of period (SCF7300) of F09 in itself and transfer it to the Consolidation model //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *WHEN ACCOUNT *IS SCF7300 *WHEN TIME *IS TMVL(-9,%TIME_SET%) *WHEN VERSION *IS ACTUAL *REC(FACTOR = 1,VERSION=F09) *ENDWHEN *ENDWHEN


130

*WHEN TIME *IS TMVL(-6,%TIME_SET%) *WHEN VERSION *IS ACTUAL *REC(FACTOR = 1,VERSION=F09) *ENDWHEN *ENDWHEN *WHEN TIME *IS TMVL(-3,%TIME_SET%) *WHEN VERSION *IS ACTUAL *REC(FACTOR = 1,VERSION=F09) *ENDWHEN *ENDWHEN *WHEN TIME *IS %TIME_SET% *WHEN VERSION *IS F09 *REC(FACTOR = 1,VERSION=F09) *ENDWHEN *ENDWHEN *ENDWHEN *COMMIT


131

16. BM_AR_Consolidate Logic Script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // MONTHLY BUDGET AT ACTUAL RATE CONSOLIDATION //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Running conversion and consolidation program for MONTHLY BUDGET AT ACTUAL RATE //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM CURR_CONVERSION VERSION = %VERSION_SET% GROUP = %SCOPE_SET% TID_RA = %TIME_SET% RATEENTITY = GLOBAL INCREMENTAL_MODE = //Modify this line to enable incremental mode //OTHER =[ENTITY=%ENTITY_SET%] *ENDRUN_PROGRAM *COMMIT *RUN_PROGRAM CONSOLIDATION VERSION = %VERSION_SET% GROUP = %SCOPE_SET% TID_RA = %TIME_SET% INCREMENTAL_MODE = //Modify this line to enable incremental mode *ENDRUN_PROGRAM *COMMIT


132

17. PUSH_TO_ICMatching Logic Script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // PUSH DATA TO ICMATCHING MODEL //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Synchronize the ICMatching data with the Consolidation model //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *DESTINATION_APP = ICMatching *RENAME_DIM AUDIT_TRAIL = ICAUDITID *RENAME_DIM ACCOUNT = ICACCOUNT *SKIP_DIM = SCOPE *SELECT(%INTERCOACCOUNTSACT%,"[ID]", "ICACCOUNT","ISINTERCO = 'Y' ) *XDIM_MEMBERSET ACCOUNT = %INTERCOACCOUNTSACT% *WHEN VERSION *IS ACTUAL *WHEN INTERCO *IS <> I_NONE *WHEN CURRENCY *IS = LC *REC(FACTOR = 1) *ENDWHEN *ENDWHEN *ENDWHEN *COMMIT


133

18. CONVERSION_ICDATA Logic Script *RUN_PROGRAM CURR_CONVERSION CATEGORY = %VERSION_SET% TID_RA = %TIME_SET% FXRATENTITY = GLOBAL INCREMENTAL_MODE =N //CURRENCY = %CURRENCY_SET% //For More than one other scope parameters: OTHER =[ENTITY=%ENTITY_SET%] *ENDRUN_PROGRAM *RUN_PROGRAM ICDATA CATEGORY = %VERSION_SET% CURRENCY = %CURRENCY_SET% TID_RA = %TIME_SET% ENTITY = %ENTITY_SET% TYPE = 'I'. *ENDRUN_PROGRAM


134

19. Carry Forward Rule


135

20. Naming Convention for Method-based Multipliers

Digit 1 2 3 4

Possible

Values Entity Interco Formula Variation in Scope

1 H: Holding 0: all 0: 0/1/0 (integration rules)

0: Entity and Interco: including divested during

current year

2 F: Full F: Full 1: 1/1/1

1: Entity: including divested during current year,

Interco: including divested during current year

and divested last year end

3 I: Holding+Full I: Holding+Full 2: 1/POWN/1-POWN

2: Entity and Interco: including divested during

current year and divested last year end

4 E: Equity E: Equity 3: 1-POWN/0/1-POWN


Interco: not divested

5 S: Full+Equity S: Full+Equity 4: PCON/POWN/1-POWN


Interco: divested

6 6: 1-I_POWN/0/1-I_POWN

7: Entity: divested, Interco: including divested

during current year and divested last year end

7

8: Entity or/and Interco: divested during current

year

8 9: Entity or/and Interco: divested last year end

© 2012 SAP AG. All rights reserved.

SAP, R/3, SAP NetWeaver, Duet, PartnerEdge, ByDesign, SAP

BusinessObjects Explorer, StreamWork, SAP HANA, and other SAP

products and services mentioned herein as well as their respective

logos are trademarks or registered trademarks of SAP AG in Germany

and other countries.

Business Objects and the Business Objects logo, BusinessObjects,

Crystal Reports, Crystal Decisions, Web Intelligence, Xcelsius, and

other Business Objects products and services mentioned herein as

well as their respective logos are trademarks or registered trademarks

of Business Objects Software Ltd. Business Objects is an SAP

company.

Sybase and Adaptive Server, iAnywhere, Sybase 365, SQL

Anywhere, and other Sybase products and services mentioned herein

as well as their respective logos are trademarks or registered

trademarks of Sybase Inc. Sybase is an SAP company.

Crossgate, m@gic EDDY, B2B 360°, and B2B 360° Services are

registered trademarks of Crossgate AG in Germany and other

countries. Crossgate is an SAP company.

All other product and service names mentioned are the trademarks of

their respective companies. Data contained in this document serves

informational purposes only. National product specifications may vary.

These materials are subject to change without notice. These materials

are provided by SAP AG and its affiliated companies ("SAP Group")

for informational purposes only, without representation or warranty of

any kind, and SAP Group shall not be liable for errors or omissions

with respect to the materials. The only warranties for SAP Group

products and services are those that are set forth in the express

warranty statements accompanying such products and services, if

any. Nothing herein should be construed as constituting an additional

warranty.

www.sap.com