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Handling Balance Sheets

and P&L Statements in


SAP BW 3.0
Jie Deng, Product Management BI
SAP AG
SAP AG 2005, J ie Deng / 2
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheets and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
SAP AG 2005, J ie Deng / 3
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheet and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
SAP AG 2005, J ie Deng / 4
Def i ni t i on of Bal anc e Sheet s and P& L St at ement s
Balance Sheets and P&L statements represent a picture of the
financial position of a company at a point in time (typically, at the
end of a reporting period)
The resources (assets), both financial and property, are displayed on
the left-hand side of the balance sheet
Claims (liabilities and equity) against those resources are displayed on
the right-hand side of the balance sheet
To balance, the assets of the company must be equal to the claims
(liabilities and equity) against those resources
The profit and loss statement summarizes the revenues generated and
expenses incurred for a specific period
SAP AG 2005, J ie Deng / 5
Bal anc e Sheet s and P& L St at ement s i n SAP BW
View and analyze Balance Sheets and P&L statements as of
BW 3.0B Support Package 18
Include balance-dependent position of accounts (Contra
items) and the calculation of retained earnings in the balance
sheet/P&L structure
Contra item:
The balance of certain financial statement items should be
reversed
It is necessary to show the value on the other side of the balance
sheet
Within a consolidation chart of accounts, you can assign to such
FS items an FS item of the other side of the balance sheet, a so-
called contra item
SAP AG 2005, J ie Deng / 6
Bal anc e Sheet s and P& L St at ement s i n SAP BW 3.0B
Contra
Item
SAP AG 2005, J ie Deng / 7
Bal anc e Sheet s and P& L St at ement s i n SAP BW 3.0B
(c ont .)
Contra
Item
SAP AG 2005, J ie Deng / 8
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheets and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
SAP AG 2005, J ie Deng / 9
How SAP BW Suppor t s Bal anc e Sheet and P& L
St at ement s
Balance Sheet and P&L statements are available starting with
SAP BW 3.0B Support Package 18
Period Accounting and Cost of Sales Accounting (for US
GAAP) are supported by the standard Business Content
InfoCube:
0FIGL_VC1: General Ledger : Financial Statements
0FIGL_VC2: Cost of Sales Ledger : Financial Statements
Queries:
0FIGL_VC1_Q0001 Balance Sheet and P&L: Actual/Actual
Comparison
0FIGL_VC2_Q0001 Balance Sheet and P&L (Cost-of-Sales
Account): Actual/Actual Comparison
Different structures for balance sheets or profit & loss
statements can be uploaded from the source system and
used as display hierarchies
SAP AG 2005, J ie Deng / 10
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheets and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
SAP AG 2005, J ie Deng / 11
Ar c hi t ec t ur e i n a Qui c k Vi ew
Function module:
RS_BCT_FIGL_DATA_GET
Virtual
InfoCube
with
Services
Hierarchy Table
0GLACCEXT
General Ledger:
Financial Statements
Cost of Sales Ledger:
Financial Statements
General Ledger:
Transactional Figures
Cost of Sales
Ledger:
Transactional
Figures
Basis
InfoCube
By using Virtual Cubes with Services the problem of displaying balance-
dependent positions of accounts (Contra Items) has been solved!
SAP AG 2005, J ie Deng / 12
Vi r t ual I nf oCube w i t h Ser vi c es as a Ki nd of
I nf oPr ovi der i n SAP BW 3.0B
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Master Data
Basic
InfoCube
MultiProvider
InfoSet
ODS Object
Virtual
InfoCube
I
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OLAP
Engine
Business
Explorer
SAP AG 2005, J ie Deng / 13
Vi r t ual I nf oCube w i t h Ser vi c es
Overview
Does not have its own physical data storage in SAP BW
A user-defined function module is used as a DataSource
The properties of the DataSource can be defined more precisely with
a number of options
Use
A virtual InfoCube with services can be used if you want to display
data from non-BW data sources in SAP BW without having to copy
the data to the SAP BW structures
The " classical" SAP RemoteCube via SAPI is also mapped into a
virtual InfoProvider with services, with the default options of NO
SID support, NO navigational attribute support, and convert
restrictions
The data can be either local or remote
You can also change the data with your own calculations before
passing it to the OLAP processor
SAP AG 2005, J ie Deng / 14
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheets and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
SAP AG 2005, J ie Deng / 15
Bal anc e-Dependent Posi t i on
Balance-dependent position of accounts (Contra Item) in the
balance sheet hierarchy
Conditional exception aggregation ( balance sheet aggregation )
is done by Service Function Module
Valid for the characteristic Balance Sheet/P&L statement Item
(0GLACCEXT)
The used balance sheet hierarchy needs a special attribute:
Balance Dependency of a Hierarchy Node (0BAL_DEPEND)
Fixed text table for InfoObject 0BAL_DEPEND:
No Balance dependency ( ):
Suppress Balance if positive ( 1 )
Suppress Balance if negative ( 2 )
SAP AG 2005, J ie Deng / 16
Bal anc e Sheet St r uc t ur e: Bal anc e-Dependent
Assi gnment of G/L Ac c ount s
Bank Account 4713
Bank Account 4712
Bank Account 4711
10000 -10000 0
Payables Bank 1
80000 -80000 0
-50000 50000 0
40000 -40000 0
40000 -40000 0 Payables
Bank Account 4713
Bank Account 4712
Bank Account 4711
Credit Bank 1
Capital
Current Assets
Fixed Assets
-120000 -140000 -260000
-80000 -180000 -260000 Liabilities
-10000 0 10000
-50000 0 -50000
100000 0 100000
60000 0 60000
60000 0 60000
20000 180000 200000
80000 180000 260000 Assets
Difference Fiscal Year
1999
Fiscal Year 2000 Balance Sheet Structure
Total of these
accounts is positive,
then these accounts
should be displayed
on the side of Assets
Total of these
accounts is negative,
then these accounts
should be displayed
on the side of
liabilities
SAP AG 2005, J ie Deng / 17
Mast er Dat a: Bal anc e Sheet /P& L St at ement I t em
Balance Sheet/P&L statement item: InfoObject 0GLACCEXT
Contains G/L account or functional area
Hierarchy Balance Sheet and Profit & Loss Structure
Key composition of InfoObject 0GLACCEXT
Chart of Accounts
(4 Char)
G/L account or
Functional area (12 Char)
Position Indicator (1 Char)
1 Account is assigned to Assets
2 Account is assigned to Liabilities
Default
Type (1 Char):
A G/L account
F Functional area
E.g.
INT 000000113100
A
1
Conversion Exit ACCEX: internal external representation
Example:
INT 000000113100 1A INT/113100
SAP AG 2005, J ie Deng / 18
At t r i but e 0BAL_DEPEND
The balance sheet hierarchy uses the attribute 0BAL_DEPEND. This
has three different values:
Normal aggregation (default value):
The accounts are fixed either on the assets side or on the liabilities
side of the balance sheet this is valid for the most accounts
Some accounts need to be flexibly displayed in the hierarchy,
dependent on their current state. For these, the following two values
are relevant:
Aggregation only with debit sign ( 1 ):
The leading sign of the accounts sum will be checked if it is
positive, the accounts will be aggregated to the leading node and
displayed on the assets side
Aggregation only with credit sign ( 2 ):
The leading sign of the accounts sum will be checked if it is
negative, the accounts will be aggregated to the leading node and
displayed on the libilities side
SAP AG 2005, J ie Deng / 19
Hi er ar c hy: Bal anc e Sheet and Pr of i t & Loss St r uc t ur e
Assets
Attribute
0BAL_DPEND = 1
Attribute
0BAL_DPEND = 2
Liabilities
SAP AG 2005, J ie Deng / 20
Tr ansac t i on Dat a
2 Virtual InfoCubes:
General Ledger Accounting (0FIGL_VC1) for Period Accounting
Cost-of-Sales Ledger (0FIGL_VC2) for Cost of Sales Accounting (US
GAAP)
These two Virtual InfoCubes contain no data. Queries based
on them are supplied by the implemented services with data
from the appropriate BasisCubes 0FIGL_C01 and 0FIGL_C02
To allow the balance dependent positioning of the nodes in
the balance sheet hierarchy, a special function module
calculates the data from the BasisCube on the fly and shows
the result in the query
SAP AG 2005, J ie Deng / 21
Tr ansac t i on Dat a Fl ow
Cost of Sales Ledger
General Ledger (Period Accounting)
Business Logic:
Balance Dependent
Assignment of G/L
Accounts
Virtual Data:
Calculated at
Query Runtime
Basic InfoCube
Persistent Data:
Loaded from R/3
GLT0
SAP R/3 Table
0FIGL_C01
Characteristics
0CHRT_ACCTS
0GL_ACCOUNT
Key figures
0DEBIT, 0CREDIT
0BALANCE
0FIGL_C02
Characteristics
0CHRT_ACCTS
0GL_ACCOUNT
0FUNC_AREA
Key figures
0DEBIT, 0CREDIT
0BALANCE
Function Module
RS_BCT_FIGL_DATA_GET
Read Data from Basic InfoCube
Read Presentation Hierarchy of
Financial Statement Item
Key Composition of
0GLACCEXT Determine
position indicator ,1,2
Virtual InfoCubes
with Services
0FIGL_VC1
Characteristic
0GLACCEXT
Key figures
0VAL_FLOW
0VAL_STOCK
GLFUNCT
0FIGL_VC2
Characteristic
0GLACCEXT
Key figures
0VAL_FLOW
0VAL_STOCK
Hierarchy Table
0GLACCEXT
SAP AG 2005, J ie Deng / 22
Quer y Usi ng Bal anc e Sheet /P& L St at ement I t em and t he
Appr opr i at e Hi er ar c hy
Financial Statement Item (InfoObject 0GL_ACCEXT) should be defined in row
in Query Designer
Any structure for Balance Sheets or Profit & Loss Statements can be selected
as display hierarchy
Fiscal year variant (InfoObject 0FISCVARNT) should be defined as the filter to
determine the right fiscal period
SAP AG 2005, J ie Deng / 23
Ex ampl e: Deut sc he Bank 1997 on t he Asset s Si de
INT as
display
hierarchy
Contra Items
with Balance
Dependency
= 1
Total of
these
contra
items is
calculated
on the fly!
SAP AG 2005, J ie Deng / 24
Ex ampl e: Deut sc he Bank 1996 on t he Li abi l i t i es Si de
Contra Items
with Balance
Dependency
= 2
SAP AG 2005, J ie Deng / 25
Bal anc e Sheet and P& L i n SAP BW Web Appl i c at i ons
Important Note:
If you want to present the Balance Sheet and P&L
Statement in SAP BW Web applications, please
implement not e 707830
With BI Cont ent 3.3 Add-on (available in October
2003) the Balance Sheet and P&L Statement is
automatically available for SAP BW Web Applications
SAP AG 2005, J ie Deng / 26
Agenda
What is new for Balance Sheets and P&L
Statements with SAP BW 3.0B
How SAP Supports Balance Sheet and P&L
Statements
Architecture in a quick view
What do you need to know about the
detailed Data modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
SAP AG 2005, J ie Deng / 27
How t o I mpl ement Your Ow n Cont ent
Implementation steps in SAP BW:
Define a Basis InfoCube which contains the transactional data from
R/3. This Basis InfoCube should contain InfoObject 0GLACCEXT and
0FISCVARNT.
Create a function module (the virtual Cube with services), which
should be copied from RS_BCT_FIGL_DATA_GET_VC1 or
RS_BCT_FIGL_DATA_GET_VC2.
Define a Virtual InfoCube with services containing the appropriate
function module
Analyze transactional data by creating Queries based on the Virtual
InfoCube. InfoObject 0GLACCEXT and 0FISCPER should be included
in the definition of the query.
SAP AG 2005, J ie Deng / 28
Mandat or y I nf oObj ec t 0GLACCEXT
Financial Statement Item (0GLACCEXT) is a central object for this
solution
Only the Hierarchy of 0GLACCEXT has the hard coded attribute
0BAL_DEPEND. No other hierarchy has this attribute!
Function module for Virtual InfoCube with Services (RS_BCT_
FIGL_DATA_GET_VC1/VC2) is hard coded for InfoObject
0GLACCEXT. No other InfoObject will work for this function module!
If you would like to use this solution to display the Balance Sheets and
P&L Statements in SAP BW
Please do not create your own InfoObject for financial statement item
instead of 0GLACCEXT!
Also, please do not copy this InfoObject to the customer name space e.g.
Z*!
SAP AG 2005, J ie Deng / 29
Consi der at i on of Per f or manc e Aspec t
When you analyze the transactional data in BEX Analyzer or the
Web, the function module (Virtual InfoCube with Services) will be
executed every time when you drill-down, filter, or perform any
other navigation. So the performance aspect is very important in
this case.
By using the Virtual InfoCube with Services in this solution, you
need to consider the following potential performance
degradation:
When Basis Cube contains too much data
If Virtual InfoProvider function module does not support navigational
attributes, the OLAP engine will still support it, but may result in a
performance problem
When performing complex restrictions
Handling of compound characteristics
Handling of exclude conditions
Not able to use OLAP Cache
SAP AG 2005, J ie Deng / 30
I mpor t ant SAP Not es (1)
Documentation:
Regarding the Documentation of Balance Sheets in SAP BW, please
refer to SAP Note 673564.
Content activation:
Since 0FIGL_C01 and 0FIGL_C02 is not in the dataflow for Virtual
InfoCube 0FIGL_VC1 and 0FIGL_VC2, you need to activate these two
Basis InfoCubes before you activate Virtual InfoCubes. Please see
SAP Note 616899 for further details.
Display Balance Sheet /P&L Statements on Web:
Implement SAP Note 707830 to display Balance Sheets and P&L
statements in SAP BW Web Applications if you have SAP BW
release which is lower than BI Content 3.3 Add-on.
SAP AG 2005, J ie Deng / 31
I mpor t ant SAP Not es (c ont .)
Restrictions with standard Business Content:
For technical reasons, we can not currently deliver transfer rules for
hierarchies. You must create transfer rules manually after you
activate the standard business content. Please see SAP Note 663945
for further details.
Reporting:
Regarding the standard delivered Business Content, error occurs if
the reporting and comparison time periods overlap or if reporting
and comparison time periods are identical. This is a program error.
Please see SAP Note 703761 for further details.
SAP AG 2005, J ie Deng / 32
Agenda
What is new for Balance Sheets and P&L
Statements in SAP BW 3.0B
How does SAP support Balance Sheets and
P&L Statements
How does the Architecture look at first sight
What do you need to know about the
detailed Data Modeling
How to implement your own content for
Balance Sheets and P&L Statements
Summary
SAP AG 2005, J ie Deng / 33
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Addi t i onal Resour c es

Publ i c Web:
www.sap.com/bi
SAP Customer Services Network: www.sap.com/services/

Rel at ed SAP Educ at i on Tr ai ni ng Oppor t uni t i es


http://www.sap.com/usa/education/
SAP AG 2005, J ie Deng / 35
4 Key Poi nt s t o Tak e Home
As of SAP BW 3.0B Support Package 18, it is possible for you to view
and analyze Balance Sheets and P&L statements in SAP BW queries
where the display hierarchy is based on any Balance
Sheet/Profit&Loss statement structure
Balance-dependent positions of accounts in the Balance Sheet/P&L
structure are now included in the view as well as the calculation of
retained earnings
With the function of Virtual InfoCubes with services it is possible to
calculate the data from the BasisCube on the fly and show the result in
the query
SAP-delivered Standard Business Content for this solution. InfoObject
0GLACCEXT (financial statement items) is delivered as a central and
mandatory Object to display Balance Sheets and P&L Statements in
SAP BW
SAP AG 2005, J ie Deng / 36
Your Tur n!
Q&A?
How to Contact Me:
Jie Deng
Jie.Deng@sap.com
SAP AG 2005, J ie Deng / 37
Copyr i ght 2005 SAP AG. Al l Ri ght s Reser ved
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