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SAP® BUSINESS PLANNING AND

CONSOLIDATION 10.1,
VERSION FOR SAP NETWEAVER
STARTER KIT FOR US GAAP, SP03

Configuration Design Document

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT

Table of Contents
A. COMMON DESIGN PRINCIPLES ............................................................................................................... 5
1. General Reporting Principles...........................................................................................................................5
1.1. Reporting Cycle ....................................................................................................................................................5
1.2. Reporting Indicators .............................................................................................................................................7
1.3. Sign Convention ...................................................................................................................................................8
2. Consolidation Principles ............................................................................................................................... 10
2.1. Consolidation Type ........................................................................................................................................... 10
2.2. Consolidation Methods and Rates ................................................................................................................... 10
2.3. Foreign Currency Conversion .......................................................................................................................... 11
3. Intercompany Reconciliation ........................................................................................................................ 12
3.1. Example of the Reconciliation Process ........................................................................................................... 13
3.2. Configuration Principles .................................................................................................................................... 13
3.3. Reconciliation reports ....................................................................................................................................... 14
4. Manual Journal Entries .................................................................................................................................. 15
4.1. Audit IDs ............................................................................................................................................................ 15
4.2. Account Total and Interco Breakdown............................................................................................................. 16
5. Working Languages........................................................................................................................................ 16
6. Business Workflows and Security ............................................................................................................... 16
6.1. Security by Dimension ...................................................................................................................................... 16
6.2. Teams ................................................................................................................................................................ 16
6.3. Workflow Management ..................................................................................................................................... 16
6.4. Security Settings by Team of Users ................................................................................................................ 18
7. Integration with ERP....................................................................................................................................... 19
7.1. Transactional data flow ..................................................................................................................................... 19
7.2. Transformation and conversion files ................................................................................................................ 19
7.3. Transactional data load .................................................................................................................................... 21
B. CONSOLIDATING ACTUALS ................................................................................................................... 22
1. Dimensions and Properties ........................................................................................................................... 22
1.1. Accounts ............................................................................................................................................................ 22
1.2. Flows .................................................................................................................................................................. 22
2. Logic Scripts.................................................................................................................................................... 23
2.1. Default Script ..................................................................................................................................................... 23
2.2. Manual Journal Entry Script ............................................................................................................................. 23
2.3. Consolidation Script .......................................................................................................................................... 23
2.4. ICMatching Scripts ............................................................................................................................................ 24
3. Business Rules................................................................................................................................................ 24
3.1. General Principles ............................................................................................................................................. 24
3.2. Currency Translation Rules .............................................................................................................................. 27
3.3. Eliminations and Adjustments Rules ............................................................................................................... 28
3.4. Account Based Calculation Rules.................................................................................................................... 36
4. Controls ............................................................................................................................................................ 38
4.1. Set of Controls for Actual.................................................................................................................................. 38
5. Reports ............................................................................................................................................................. 39
5.1. Input Forms........................................................................................................................................................ 39
5.2. Reports .............................................................................................................................................................. 40
6. Business Process Flows ............................................................................................................................... 42

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STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT

C. APPENDIX .................................................................................................................................................. 45
1. Input form - Example of F15-Net Variation Control................................................................................... 45
2. Example of INPUTFLOWS Property Values................................................................................................ 45
3. Consolidation.lgf Logic Script ...................................................................................................................... 46
4. Default.lgf Logic Script .................................................................................................................................. 48
5. Journal.lgf Logic Script ................................................................................................................................. 49
6. Copy_Opening.lgf Logic Script .................................................................................................................... 50
7. Push_To_ICMatching Logic Script .............................................................................................................. 51
8. Conversion_ICData Logic Script .................................................................................................................. 52
9. Carry Forward Rules ...................................................................................................................................... 53
10. Naming Convention for Method-based Multipliers ................................................................................... 54

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STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT

Foreword

This document describes how the SAP® Business Planning and Consolidation (BPC) 10.1 Starter Kit for US
GAAP on SAP Netweaver was designed.
The Starter Kit for US GAAP is created to deliver business logic on top of a unified Corporate Reporting
application for Legal consolidation, using both product and functional best practices.
This pre-configuration assists you in setting up your Legal consolidation application in order to adhere to US
GAAP, while accelerating and securing the implementation project.
The contents provided in the Starter Kit consist of reports, controls and rules for performing, validating and
publishing a Legal consolidation in accordance with US GAAP.
Note: The screenshots included in this documentation have not been updated to BPC version 10.1 and might not
reflect the exact current user interface.

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STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT

A. COMMON DESIGN PRINCIPLES

1. General Reporting Principles

1.1. Reporting Cycle

The Starter Kit for US GAAP is designed to support a full consolidation scenario for actual 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
ICMATCHING Intercompany Reconciliation Year-To-Date
Non Reporting models
Consolidation Scopes: methods and
OWNERSHIP Year-To-Date
consolidation rates by Entity
RATES Currency Translation Rates Year-To-Date

1.1.2. Dimensions

Dimension Type Use Cons IC Own. Rates

C- Reporting type / cycle: Actual,
VERSION X X X X
Category Budget, etc.

TIME T-Time Time period X X X X

Reporting entity /
ENTITY E-Entity X X X
(Legal/Management unit)
R-
CURRENCY Consolidation Currency X X
Currency

ACCOUNT A-Account Financial and Statistical accounts X

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

AUDIT_TRAIL D-Audit Business origin of the data X

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

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STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 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 R- INPUTCURRENCY Input currency X Currency FXRATENTITY E-Entity Rate per entity X FXRATE A-Account Rate ID X The Starter Kit provides the following versions. Please note that only the ACTUAL version is configured with any content in the Starter Kit: Version Description Use ACTUAL Actual from GL Legal Consolidation BUDGET Annual Budget Budget 6 .

1. notably in the balance reports (assets base members.1.1. 7 . Reporting Indicators 1. before taxes Income Tax expense Income (Loss) from discontinued operations Gain (Loss) from extraordinary items The Statement of Cash Flows discloses cash effects from operating. Chart of Accounts The Chart of Accounts includes balance sheet (BS) accounts. income statement (IS) accounts.2. The Statement of Comprehensive Income details Net Income and other comprehensive income The Statement of Changes in Equity details the movement in equity accounts. The following hierarchies are defined: Balance Sheet: includes Asset. Codification The codification principle allows the user to do the following: identify the account type: o ‘1’ = Assets o ‘2’ = Liabilities/Equity o ‘3’ = Profit and Loss o ‘4’= Statement of Cash Flows o ‘5’= Statement of Comprehensive Income o ‘6’= Statement of Changes in Equity o ‘9’= Technical sort accounts in logical order in reports.or Balance Sheet . for “total” accounts. Accounts are always assigned to a parent member account by populating the PARENTH1 field in the ACCOUNT dimension . Liability and Equity accounts Net income (loss) attributable to parent: includes all P&L accounts Statement of Cash Flows: includes all SCF accounts Statement of Comprehensive Income: includes al SCI accounts Statement of Changes in Equity: includes all SCE accounts Technical Accounts: includes any technical accounts 1. and includes accounts to hold differences that require analysis. comprehensive income statement (SCI) accounts and changes in equity statement (SCE) accounts.2. the prefix ‘T’ allows the user to distinguish between total accounts and leaf-level accounts.2. Reference Indicators 1. cash flow statement (SCF) accounts.2. liabilities and equity base members) In addition. investing and financing activities.2.1.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 1. Structure of the Chart of Accounts The chart of accounts is organized into hierarchies.distinguishes between the following items: Non-current / current items Gross values / depreciation and impairment / net values The Income Statement (IS) is disclosed by function and composed of the following blocks of accounts: Operating income and Non-operating income Income (Loss) from continuing operations.1.1.1.2. The Statement of Financial Position (SFP) . including opening balances 1.1.

2. Thanks to a specific Data Access Profile.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 1. Cash Flow and Comprehensive Income accounts use the single closing flow F99.2. in the Context Default settings.1. this means that the Input form includes a column for both the INPUT AuditID and the LOCAL_ADJ AuditID. Sign Convention In order to fully leverage the software’s data storage engine as well as the calculation engine of “total” accounts. the input AuditID is pre-defined as “INPUT” for any Web forms. values are automatically recorded with the appropriate sign for the account. Local Audit IDs Reported data is consolidated according to US GAAP. excluding F99. + . + - Display 100 (100) 100 (100) 100 (100) The ACCOUNT dimension is defined with the ACCTYPE property. For Income Statement accounts.2. All flows. Thanks to this property.1. or by following local GAAP and subsequently adjusting to US GAAP in input forms. 1. Flows The FLOW dimension allows detailing of the value change between the opening balance (F00) and the closing balance (F99) for balance sheet accounts. In the Starter Kit. moreover.3. within the same worksheet. Subsequent local adjustments in input forms are stored on the LOCAL_ADJ AuditID. 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). Assets Amortization & Equity & Liabilities Gross values Depreciation Increase Decrease Increase Decrease Increase Decrease Entry + . are assigned to a parent member “Period End Closing” (END) in order to: Easily check that the sum of the opening balance and the period movements is equal to the closing position in reports (END = F99) Dynamically select the opening flow and the movement flows in reports. 1. 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. 8 . Opening (F00) and closing (F99) flow values are also available for input. Local data is stored on the INPUT AuditID (audit-type dimension).3. and Changes in Equity accounts use a dedicated set of flows (‘T’ flows) which distinguish the type of equity affected in that statement. (This corresponds with the flow value used to post Income into Equity). Local data can be collected following US GAAP. a single flow is used: F10 – Net Profit (Loss) for the period. 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. values for closing balances are entered as positive amounts for all account types. (named “Entry Level”) only “Input” AuditIDs (base members of “ALL_INPUT”) can be used by local end users.

LEQ: Liability and equity accounts. The calculated value will be displayed following the ACCTYPE property. Default sign is positive (debit) To calculate values for display on parent members (total accounts). Default sign is negative (credit) EXP: Expense accounts. Default sign is negative (credit) INC: Income and SCF accounts.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT Accounts are defined with the following ACCTYPE values: AST: Asset accounts. 9 . the ACCTYPE property is also taken into account. Default sign is positive (debit).

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.2. consolidation flows (such as F02 -Change in consolidation method. nor calculating the consolidation rate and ownership rate.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 2. In the CONSOLIDATION model. 10 . Consolidation Methods and Rates 2. that is. They are used to define the consolidation ownership structure via the Ownership Manager. 2.2. where Entities are attached directly to the main parent company of the consolidation perimeter. The list of available consolidation groups is maintained in the group-type dimension named SCOPE. 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.2.1. Ownership Model Consolidation methods and Ownership groups are stored in the OWNERSHIP model. F92 - Change in consolidation rate) are not available in input forms. 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 ownership structure is entered manually (see Ownership Model). Consolidation Type The Starter Kit follows the direct consolidation approach. Consolidation Principles 2.1. The Starter Kit does not include any process for determining the consolidation method by Entity automatically. NOTE: Sub-scope Management The consolidation engine natively handles sub-consolidations.2. 2. consolidations of groups hierarchically organized into structures and sub-structures.

Dividends and Net Income. Equity Method Equity method postings are handled within most rules along with the full and holding methods. 2. 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). This rule is also discussed later in the document. the definition of currency rate per Entity is required. Investments and equity accounts are maintained at their historical acquisition value (currency translation differences are recorded in a dedicated account in the reserves. Full (Purchase method) [Method ID = 20] Equity [Method ID = 30] Note: Other values also exist in order to deal with scope changes.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 2. The different values are as follows: Description Method Code This method must be assigned to the consolidating Holding (Main Parent) [Method ID=10] company for which no equity elimination is booked.2. 11 . Rates The rates used correspond to the following ownership accounts (OWNACCOUNT) in the OWNERSHIP model: PCON: Consolidation rate POWN: Ownership rate (group share) These rates are defined with the property IS_INPUT=Y. Foreign Currency Conversion 2. General Principles Income Statement Accounts are converted using the average rate of the reporting period. which are all discussed in the “Eliminations and Adjustments rules” chapter of this document.2. 2.1. 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.2. Methods The consolidation methods are defined in relation to the OWNACCOUNT dimension. exceptions exist for Equity method Investments. 2.2.1. 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.2. on the METHOD member.1.3.2.2.3.2. The INTEGRATION consolidation rule.

Rates Definition and Input Forms The following FXRATE dimension members have been defined.3. it is necessary to input the specific rate for the Entity (FXRATENTITY dimension).3. in the PUBLIC folder of the Library. Consequently. This input form. This is reached from the Start page of the Web Client. by FXRATENTITY member (with the member GLOBAL listed first. 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. Creating a dedicated model also contributes to optimizing the system performance by separating the calculations and processes from the CONSOLIDATION Model.2. Rates-input by currency/entity. A dedicated ICMATCHING Model is created for this process. no input in transaction currency is required at the local level. 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.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 2. 12 . Reminder: Entering Specific Rates by Entity In order for the conversion engine to apply specific rates by Entity. 3. this represents the default rate for the particular currency) The currency conversion rules apply the specific rate for one Entity if such a rate exists.3. 2. not only against its respective local currency (INPUTCURRENCY dimension). Intercompany Reconciliation Accounts for which a breakdown by Intercompany is entered are reconciled: Intercompany accounts of the Balance sheet Intercompany accounts of the Income statement Amounts are reconciled based on converted amounts. If not. it will default to the general currency rate input on the GLOBAL member. is based on the FXRATENTITY dimension: The form displays each INPUTCURRENCY member.

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 3. Configuration Principles 3. This hierarchy will be used to group accounts to be reconciled together in the reconciliation reports. 13 . Example of the Reconciliation Process (1) Data is input and/or loaded from source systems (2) Actual IC local data is loaded into ICMATCHING Model in order to reconcile intercompany declarations (package: Interco Matching preparatory package) (3) Currency translation of local data using Actual rates (included in package: ICDATA) (4) Creation of data required for the matching on four specific AuditIDs (included in package: ICDATA) (5) Identification of intercompany mismatches in reports a. For one entity b. due to the data access profile definitions. For the Group 3. LOCAL_ADJ) or centrally (ADJ_LC_M) Add specific AuditIDs (namely DEBIT1.2. and CREDIT2) to duplicate and invert the Entity’s and the partner’s ID information in order to allow each Entity to view the amounts that other Entities have declared against it. Dimensions The ICACCOUNT dimension is created to bring 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 in the financial chart of accounts. It is not necessary to calculate the financial total accounts for the reconciliation process.1.1. This is necessary during the reconciliation process.2. CREDIT1. The ICAUDITID dimension is created to: Limit the list of members to the AuditIDs used to enter IC declaration locally (INPUT. DEBIT2.

is used to transfer data to reconcile from the CONSOLIDATION Model to the ICMATCHING Model.2. defined in the CONSOLIDATION Model. 3.Their assets/income 32112 . The purpose is to run the CURR_CONVERSION program in order to convert local data.Input 32122 . Reconciliation reports Example: Local data transferred from the CONSOLIDATION model and converted via the CURR_CONVERSION program Entity Interco AuditID ICAccount Flow LC USD AccType E6 I0 INPUT .Interest Income F10 200 200 INC E0 I6 CREDIT2 .Input 32112 .Difference at seller INTEREST . It is triggered via the ICDATA package. C1.Interest Expense F10 200 200 EXP E6 can retrieve E6 I0 TOTAL1 . E6 14 .Interest Inc/Exp F10 0 EXP mismatching vs.Interest Expense F10 200 200 EXP Rows generated on new AUDITIDs via the ICDATA program Entity Interco AuditID ICAccount Flow LC USD AccType E6 I0 DEBIT1 . and then run the ICDATA program that populates the following AuditIDs: TOTAL1 Difference at seller Debit 1: My Assets / Income Credit 1: Their Liabilities / Expenses Debit 2: Their Assets / Income TOTAL2 Difference at buyer Credit 2: My Liabilities / Expenses 3.My assets/income 32112 .2. It is triggered via the IC Matching preparatory package.Interest Income F10 200 200 INC E0 E6 INPUT .Their liabilities/expense 32122 . D2. and specific values D1.3. E0 Entity Interco AuditID ICAccount Flow LC USD AccType E0 I6 DEBIT2 .Interest Income F10 200 200 INC E6 I0 CREDIT1 . Logic Scripts The logic scripts used during the IC process are the following: The script PUSH_TO_ICMATCHING. C2 are used by the script ICDATA to generate the data required for reconciliation.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT A property IC_ORIGINE takes the value ‘I’ for all AuditIDs used originally to declare the intercompany operations.Interest Inc/Exp F10 0 EXP mismatching vs. The script CONVERSION_ICDATA is defined in the ICMATCHING Model.My liabilities/expense 32122 .Interest Expense F10 200 200 EXP E0 can retrieve E0 I6 TOTAL2 .Difference at buyer INTEREST .

15 . Several AuditIDs have been created to allow the local user or the consolidation manager to book entries which may be required to complete the consolidation. if required. Credit1 and Total1 in Local Currency and Group currency 4. 4. Audit IDs Manual journal entries can be manually booked using predefined AuditIDs with property DATASRC_TYPE = M. or to complement automatic entries. For instance. Manual Journal Entries Manual journal entries may be used to book elimination entries or other consolidation entries in the Starter Kit. the manual journal entry-type AuditID ADJ_ELI_M is available in addition to the automatic AuditID IC_ELIM to book entries related to eliminations.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 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 Debit1.1.

Workflow Management A user managing a group of reporting entities can check whether the data entry related tasks have been performed.1. The Starter Kit security set up allows differentiating data entry and consolidation manager profiles. 6. ICMatching model: “ENTITY” . 16 . the dimensions that stand for “Entity” drive the dimensional security (the RATES model has only VERSION as a secured dimension). Business Workflows and Security 6. 6. “SCOPE” .1. 5. 6. Rates model: “VERSION” In three of the models. an entire security configuration applies automatically. 6. SCOPE has been added to the CONSOLIDATION and OWNERSHIP models.2. Account Total and Interco Breakdown If a manual journal entry should impact both the account total and one or several group partners. and assign the appropriate level of process status: Started. for the “Entry Level” data access profile. and Approved. again to support more restricted access.3. Ownership model: “ENTITY”. Rejected. Secured dimensions are set up as follows: . “AUDIT_TRAIL”.3. Security by Dimension User can only enter data on their own Entity. which requires a more restricted access. Working Languages The Starter Kit handles English as unique language. Submitted. the way they are hierarchically organized illustrates how Work Status and BPF workflows should be designed with the Starter Kit. Teams In addition to the standard ‘ADMIN’ team. 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. one journal row must be defined to record the impact on I_NONE. 3 teams that reflect business roles have been defined in the Starter Kit: Consolidation managers team (CONSOLIDATION MNGR) Data entry users team (DATA ENTRY USERS) Report viewers team (REPORT VIEWERS) Depending on the team to which a user is assigned. “SCOPE” .STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 4. AUDIT_TRAIL has been added for the CONSOLIDATION model.2. Consolidation model: “ENTITY”. in addition to the journal row(s) recording the impact on the group partner(s).

Work Status In terms of Work status. four levels have been defined. specifically the BPFs. Example of the Entity dimension: ID DESCRIPTION OWNER REVIEWER CONSOMNGR (1) ALL_ENTITIES All Entities NA E0 Entity 0 USD LOCALUSER CONSOMNGR (2) E1 Entity 1 USD LOCALUSER CONSOMNGR CONSOMNGR belongs to the CONSOLIDATION MNGR Team LOCALUSER belongs to the DATA ENTRY USERS team 6. but Journals and Data Manager are still possible for the Manager. They are organized around the criteria of Central tasks vs. no data can be modified using input forms . Note: Mirroring roles (work status manager=BPF approver): This mirroring structure should be replicated with actual users as part of the implementation project in order to keep BPFs and Workflows settings both consistent and quickly usable. creation or modification of comments and documents is possible. By default. Once the data is entered and controlled. Business Process Flow (BPF) Business process flows are defined to manage each reporting cycle. both the owner and the manager are allowed to change the work status to “Submitted” .3. As long as the status is “Approved”. From this point on. The Starter Kit. (e. Local tasks. 6. For all work states.g.3. is not configured for distinct reviewers/approvers. When the status is set to “Approved”. “CONSOMNGR” is reviewer of “E0” but the Work Status manager of “E0” is “LOCALUSER”). the data is always set to the “Started” status. only the manager can set the work status back to “Rejected” or reset it to “Started” if necessary . the manager only can change data using journals or input forms .2.3.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 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)). Data Manual Work state Journals Comments Documents Controlled By Manager entry 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 17 .

ENTITY [ALL] . ENTITY [ALL] . Only “view” rights in Web Admin All rights. SCOPE [ALL] READ ONLY ICMatching model Consolidation model . AUDITID [ALL] . ENTITY [ALL] . Run controls and packages and system added in the security be added enabled administration settings) manually in this profile) Consolidation Team Local Users Report viewers ADMIN Managers Data Entry Level All Members access profiles READ & WRITE READ & WRITE Consolidation model Consolidation model . VERSION [ALL] . new product Forms allowed administration (Use of BPF can be releases should . Access to Reports and Input Model Web reports. ENTITY [ALL] . SCOPE [ALL] . Security Settings by Team of Users Consolidation Team Local Users Report viewers ADMIN Managers Task Entry Tasks Conso Tasks Data View Tasks ALLTASKS Profiles Key settings: Key settings: Key settings: Key settings: . ENTITY [ALL] . AUDITID [ALL_INPUT] . SCOPE [S_NONE] . ENTITY [ALL] Ownership model . Only “view” rights on Journals view rights on using EPM client and (latest tasks from .STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 6. but only Can run documents All tasks allowed . SCOPE [ALL] Rates model Rates model . VERSION [ALL] 18 .4. SCOPE [ALL] ICMatching model Ownership model .

Transactional data flow The Transactional Data Flow is shown in the following diagram: More information regarding Data Source. Transformation and conversion files The starter kit includes two transformation files: ECC GL Data (enables data import for Balance sheet accounts) ECC GL Data PL (enables 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. Integration with ERP 7.sap.html. Data Store Object and InfoCube is included in the EPM RDS for Financial Close and Disclosure Management documentationat http://www. 7.com//solution/rapid- deployment. 19 .2.1. The BW system has been connected to an ECC source system where financial data from the US baseline (SAP General Ledger) has been loaded.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 7. 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.

to load P&L data on February 2012. The Time conversion table provided in the starter kit enables data load on 2012.AUDIT_TRAIL: INPUT Each transformation file is also linked to a conversion file: ECC GL Conversion (for Balance sheet accounts) ECC GL Conversion PL (for P&L accounts) Conversion files include the following conversion tables: .STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT Transformation files enable Actual local data import. the Time conversion table should be the following: 20 .SCOPE: S_NONE – Not Consolidated .Local Currency . 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 Flow conversion table is based on FI/CO movement types mapped with the BPC NW starter kit for IFRS list of flows. The Entity mapping table could be deleted if the FI/CO Company codes are the same in the BPC NW ENTITY dimension. This storage principle could be different in your customer environment and could require an update of the transformation files.CURRENCY: LC . INTERCO . ACCOUNT . 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. Therefore. For instance. This conversion table should be updated according to FI/CO enhancements and/or IFRS starter kit list of flows update. FLOW . 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. ENTITY . the following dimension members are pre- defined in the mapping: . TIME (only for ECC GL Conversion PL file) Interco and Entity conversion tables are filled in with the entities/interco created in in our BW staging cube for testing purpose.VERSION: ACTUAL . 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. This period has been chosen for testing purpose and should be manually updated according to the data import period . For instance. if Balance sheet and P&L data is stored on a YTD basis. 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.12 period.

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 7. 21 . Transactional data load Transactional data load can be done by 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.3.

Specific flows (except for some equity accounts): F50-Reclassification. INPUTFLOWS Used to define which flows may be used for the account in Input forms ISINTERCO Used to determine whether the account needs additional input by Partners in Input forms RATETYPE Used in the currency conversion rules STYLE Used to define formatting for each type of account in the hierarchy TYPELIM Used to select accounts in Business Rules 1.impairment. Flows In order to be able to calculate the Statement of Cash Flows items and to produce the Statement of Changes in Equity.1. F20 . CONSOLIDATING ACTUALS 1. the net variation is calculated and displayed in input forms For other BS accounts. SCI DIMLIST_FS and SCE accounts Used to define the respective elimination account to be populated as balancing ELIMACC for the journal entry Used in the Logic Scripts to distinguish between Account Types (ASSETS.2.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT B. Changes in accounting policies 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. LEQ. F05-Change in accounting policies 22 . IS). a detailed analysis of movements is required Specific operations are identified separately for all BS accounts: Reclassification. F25 . changes in the BS items are captured or calculated as follows: For current assets and liabilities (Gross value). F30 – decrease. F55 . Accounts ACCOUNT dimension properties used in the Starter Kit: Property Specific use ACCTYPE Identifies account type (AST.net variation.increase. INC.fair value adjustment. GROUP EQ_LIAB. Dimensions and Properties 1. F99-Closing Flows for current transactions: F15 . EXP) and therefore treatment of values in reports Used to calculate values for use in Business Rules used to populate SCF.

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). for use in DIMLIST_CALC 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 Used by the consolidation engine to select and process carry over and scope FLOW_TYPE variation flows 2. the variation flow (F15) is calculated again and must be zero in the form when distributions are complete.1).lgf logic script.e. The flow F15 is then highlighted in input forms (See Appendix C. the net variation must be distributed on relevant flows in the Balance Sheet by Flow input form. When saving new values. 23 . when data is input in forms or imported through files.3. are the following: Calculation of the income of the period in the balance sheet (Account 24140 / F10) Calculation of the net variation flow (F15) o For all BS accounts. For P&L accounts. Logic Scripts All of the following logic scripts used for Actual data processing are stored in the CONSOLIDATION Model. This “allowance” is defined in the INPUTFLOWS Account property (See Appendix C.1. Flow properties used in the Starter Kit are listed below: Property Specific use Used to indicate whether a flow is a movement or balance flow. the net variation (i. This property is used to ‘stripe’ cells that correspond to inconsistent account-flow crossovers in input forms. 2. o For current accounts (excluding provision and allowance accounts) the net variation amount is not distributed on flows. only flow F10-Net profit (loss) is used. Default Script The real time calculations triggered by the Default.2. Consolidation Script The first part of this script corresponds to standard conversion and consolidation programs. and may remain on the net variation flow (F15).1).5). The VERSION. The detailed logic script is available (See Appendix C. controls are performed during the data validation via specific controls rules to insure the zero value is true.lgf logic script when a manual journal entry is booked are the following: Any impact from P&L is posted to BS Equity (account 24140 / flow F10) Carry-over of specifically posted flows to the closing flow (F99) The detailed logic script is available (See Appendix C. Manual Journal Entry Script The real time calculations triggered by the Journal. o For non-current accounts.4). 2. closing balance – [opening balance + specific flows]) is calculated in flow F15-Variation. 2.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT Relevant flows allowed for use in postings depend on the account.

3.7 and C. during processing of the consolidation package. 24 . Business Rules 3. This contributes to the consistency of the closing position and movements over time periods.3). Instead. the closing position is always calculated from movements. This applies to the various amount types: Input data. The impact on the closing balance (flow F99) is calculated automatically. notably for the calculation accuracy of the Statement of Cash Flows and the Statement of Changes in Equity. The detailed logic script is available (See Appendix C.2.4.1. Section A. 2. opening balances are calculated using the data manager package “CopyOpening” with the Carry Forward Rules defined as follow: Source account: T0000 (all BS accounts) o Source flow: END-Period end Closing o Destination flow: F00-Opening o Audit type: A-All (meaning “input” and “manual”. Statement of Comprehensive Income. the script refers to the Account-based Calculations rules to be triggered in order to automatically calculate the consolidated Statement of Cash Flows.1. 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.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT In the second part.1.8). manual journal entries (MJE) and automatic journal entries (AJE). 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. The Carryforward rules are available (See Appendix C. Flow-Based Consolidation For manual and automatic journal entries.2 of this document. and Statement of Changes in Equity. ICMatching Scripts The ICMatching scripts are described in the Intercompany Reconciliation. This calculation is defined and executed in the following steps: Balance Carry Forward of Data Input and Manual Entries: For all AuditIDs with the property DATASRC_TYPE = I (for data input) and M (for Manual Entries).1. General Principles 3. Automatic and manual journal entries must be booked on movement flows. Opening balances of the current year result from the carry forward of closing balances from the previous year. The detailed logic script is available (See Appendix C.2. but not “automatic”) Calculation of the Consolidated Opening Balances (Automatic Entries): The carry forward rules do not apply to automatic entries (AuditIDs with property DATASRC_TYPE = A).9) 3. 3.

is chosen. the Entity remains in balance).4. This is done by using the ‘Force intco member’ option in the elimination and adjustments rules As a consequence. to trigger the eliminations accordingly.lgf logic script for manual journal entries from the previous year (See Appendix C. the detail of eliminations by partner is available for audit trail purposes. manual and automatic journal entries are booked by ENTITY according to a contributive approach. This principle also facilitates the audit trail since the origin Entity of the elimination is identified. Automatic adjustment rules are based on Method-based Multiplier rules in which the Interco method. This is because it must be possible to retrieve the net contribution to the group consolidated figures by Entity.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 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. Balanced Entries In the consolidation.5) In the Copy_Opening. The breakdown by partner is maintained in elimination entries for audit trail purposes.lgf logic script for manual journal entries (See Appendix C. so that it is possible to use the partners’ position in the consolidation scope. 3.g. Using the Breakdown by Partner Intercompany accounts are collected by Group partner. As a consequence. They are used as off-setting accounts to balance elimination postings by Entity (e.1. 25 . Manual and automatic journal entries must be balanced by Entity and AuditID.3. not booked in adjustment or elimination entities.1. It is also possible to use these elimination accounts for manual entries. Automatic journal entries will populate these elimination accounts as defined in the Elimination and Adjustment Rules. Elimination accounts are created in the Balance Sheet and the Income Statement.6) 3. along with the elimination rules. making it possible to explain the total amount eliminated. no elimination will occur when the INTERCO member corresponds to a non-consolidated entity. This logic is illustrated in the table below. 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). in addition to the entity method.

5.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT El i m in at i o n b y p ar t n e r a n d o n t h e gra nd t o t al Comment ENTITY ACCOUNT FLOW INTERCO AUDITID …. is facilitated thanks to a business classification of all consolidation steps and calculations (manual entries. Scope F99- Closing Opening variation * Closing INPUT – Input data … 100 100 100 CONS_EQ – Automatic adjustment based on … 80 80 10 90 POWN 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. including analysis of changes from local to consolidated values. Leveraging the Built-in Scope Change Calculation Effects of ownership structure changes on consolidated statements must be disclosed on specific flows. 26 .9 Audit IDs … F99.1. method change…). For Balance Sheet accounts. This is because the consolidation engine is able to automatically identify and calculate the effect due to changes in the current structure by the difference between the carry forward of the automatic entry from the prior year-end period on the one hand. automatic eliminations…). Prior Current Time Period Year POWN 0. and the newly calculated automatic entry elimination for the opening balance F00 on the other hand. Analysis of Changes from Local to Consolidated Value The preparation and validation of consolidated figures.8 0. but also to the opening balance F00. A dedicated audit-type dimension called Audit_Trail is defined to classify data from local to consolidated figures. depending on the type of the scope change (incoming. Example: December. change in consolidation rate or change in consolidation method. 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. Elimination and Adjustment Rules based on the current ownership and consolidation rates apply not only to movement flows.1.6. F00. rate change. 3. 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. the currency difference resulting from the translation of movements at average rate. associated with one RATETYPE property. General Principles Currency Translation Differences For equity and investment accounts. For other BS accounts. average. Consequently this value has been assigned to AuditIDs intended for input and adjustments in the Starter Kit. Flow selection 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. 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 Audit ID behavior The currency translation process applies only to AuditIDs identified by the ’Y’ value of the IS_CONVERTED property. Account selection The RATETYPE property of the ACCOUNT dimension is used to dynamically associate groups of accounts to identical conversion behaviors. the currency difference resulting from the translation of movements at specific rate (historical.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 3. is recorded in the original account on flow F80-Currency Translation adjustment. opening) is recorded in a dedicated equity account 24161-Foreign Currency Translation Adjustment on flow F80-Currency Translation adjustment. Currency Translation Rules 3. which are kept at historical exchange rates. within one account set.2. and the translation of closing balance at closing rate. 27 .2.

DIVIDENDS Dividends elimination 3. CLO.3.5 GOODWILL1 Goodwill (I_NONE value) 3.2 rate) EM_INV Equity Method Investments 3.3 EM_INV_DIVIDENDS Equity Method Dividends 3.5 EQUITY Consolidation of Equity accounts 3.4 GOODWILL2 Goodwill (interco value) 3. The “ForceClosing” Option is used so that the converted closing position equals the sum of converted flows.3.3.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 3.2.4 ICELIM Intercompany elimination 3.3 INTEGRATION Integration of Holding and Full methods 3. DIV.3.3.6 28 .3.3.3. List of Rules Definition The Currency Translation Rules are configured as follows: RATETYPE Accounts Currency Translation Rule Property IS accounts Average rate (AVG) AVG BS accounts (except Equity and Closing balance: closing rate (CLO) CLO Investment) Movements: average rate (AVG) CTA calculation on flow F80 account by account Equity and Investment accounts Maintained at their historical value: opening balance HIST is not changed (AS_IS formula).2 EM_INV_NETINCOME Equity Method Net Income 3.3. other movements are translated using their respective rate (AVG.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: Ref Rule ID Purpose . Currency translation account The opening balance is maintained at the converted HIST (24161) value of the prior year end (AS_IS formula) Technical accounts All balances are kept at prior converted values TECH (AS_IS formula) 3.3. OPECLO).2 Balancing F80 against net variation cash (conversion of dividends at a specific DIVIDENDS2 3.1 INVESTMENTS Investments elimination 3.2. CTA calculation on flow F80 of the currency conversion reserve account 24161.

non-current Income Statement: o Revenues / Cost of sales o Operating income / expenses o Non-Operating income / expenses o Interest income/expense To facilitate the maintenance of the chart of accounts and business rules. Rule Configuration Account selection/destination Within the chart of accounts.3. Current” 29 . Several groups of intercompany accounts are defined.1. any balances in these elimination accounts show the intercompany mismatch at group level. Current” and “Intercompany Payables. Intercompany amounts are eliminated between entities consolidated using the full method. Balance Sheet: o Receivables and payables. non-current o Financial assets and liabilities.2. At group level. the Intercompany Input form may be accessed directly from the appropriate “balance” entry Input form. As a consequence. current o Receivables and payables. Used to select accounts in the consolidation rules TYPELIM Example: The accounts “Interest Income” and “Interest Expense” have the property TYPELIM = CO_IC_IS Used to define the respective elimination account to be populated as offset on the journal entry at Entity level ELIMACC Example: The account “2111B” is defined in the property ELIMACC for the accounts “Intercompany Receivables. these accounts may also hold 3 rd party postings. elimination accounts balance the elimination postings 3. The elimination accounts are part of the account hierarchy.1. The exceptions to this rule are for Dividends Paid/Received.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 3. Intercompany Account Eliminations Rule: ICELIM 3. For these ISINTERCO accounts. and consequently are included in consolidated statements.3. elimination accounts show the intercompany differences.3. intercompany eliminations are defined using the following account dimension properties: Property Purpose Used to indicate in input forms that an account can be used in the Intercompany Input form. there are dedicated accounts for recording most intercompany transactions. resulting from a mismatch in the intercompany amount reported by entities At entity level. Functional Requirements Intercompany accounts are eliminated against dedicated elimination accounts (clearing accounts).1. current o Financial assets and liabilities.1.

28) II18: rules applicable when either the Entity or the partner has been defined as ‘divested during the year’ with method Full (28). if they exist): Source Source Dest. The main processing rows of the ICELIM Elimination and Adjustment rules define the following eliminations (additional rows for CO_IC_BS deal with divestitures. group Dest. with (loss) Sales flow “Swap Entity/Interco” designation 30 . several Method-based Multipliers are defined: II10: consolidation methods for the ENTITY and INTERCO dimensions are: Holding (10). Full (20. For intercompany eliminations.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT Audit ID destination The ICELIM Eliminations and Adjustment rule records intercompany eliminations on the AuditID IC_ELIM. which triggers the Eliminations and Adjustments rules combined with the Method-based Multipliers. All Dest. flow Multiplier Applies to account flow account account CO_IC_BS All flow CO_IC_BS PROP(ELIMACC) Same as II10 BS accounts included in the source Holding and Full END flow methods CO_IC_IS F10-Net CO_IC_IS PROP(ELIMACC) Same as II10 IS accounts Income the source Holding and Full (loss) flow methods CO_IC_ F10-Net CO_IC_ PROP(ELIMACC) Same as II10 Revenue accounts SALES Income SALES the source Holding and Full (loss) flow methods CO_IC_ F10-Net 31121 – PROP(ELIMACC) Same as II10 Reverse value from SALES Income Cost of the source above step. Explanations regarding the naming convention of the Method-based multipliers are available in Appendix C. Method-based Multiplier Intercompany eliminations are performed using the Consolidation Package. triggers movement on FLOW dimension to F98 These consolidation rules are defined with consolidation formula of “1” in all cases. 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).100.

the Intercompany input form is used for this task also. Elimination of Dividends Rules: DIVIDENDS.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT Automa tic In te rco E limination: Examp le for Intercomp any Rece ivables /Payables SELLER Entity "S" 11212 Intercompany Receivables. Breakdowns by partner must be entered in order for eliminations to process.2. The elimination journal entry is posted in the receiver’s accounts (P&L and equity). In the equity section of the Balance Sheet.3. General Principles Dividends are eliminated based on the detail reported by the receiving company in the dividends received P&L account (32210 / F10). Balancing Interco "S" 120 Interco "S" 120 Interco "S" 120 Input Amounts Elimination at Seller Elimination at Buyer 3.1. Functional Requirements Dividends paid and received are automatically eliminated based on the receiver’s declaration.2.3. A manual adjustment journal entry can be posted if the declarations from the payer and the receiver do not match. the Intercompany input form is used for this task.3. Current 2111B Receivables and Payables. 31 .2. Again breakdowns by partner must be entered.2. Values for NCI are moved within the P&L prior to the elimination by partner(s). EM_INV_DIVIDENDS 3. on flow F06-Dividends. based on the ownership rate of the receiver company. Current 2111B Receivables and Payables. dividends paid can be reported by the subsidiary on the Retained Earnings account 24140. Balancing Interco "B" 130 Interco "B" 130 Interco "B" 130 BUYER Entity "B" 21112 Intercompany Payables. The impact on reserves / net income is shared between the group and non-controlling interests. 3. Any impact related to non-controlling interests is recorded by the DIVIDENDS Elimination and Adjustment Rule. NCI is moved from the dividends received account into an NCI account on the P&L.

2. the Dividends Paid account is first apportioned by Group and NCI shares. 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. EM_INV 3. Functional Requirements The internal investments in subsidiaries are automatically eliminated against equity during the consolidation. INVESTMENTS. using the Interco dimension. The automatic elimination of group investments is triggered by the INVESTMENTS Elimination and Adjustment Rule. F02. 3. o For other flows the destination is identical to the source (F01.4. Flow F98 is impacted depending on whether the held entity leaves the scope. 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. the flow F06 is converted using the dedicated rate type.3. and detailed by owned entities.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.3.2. 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. 32 .3. F15. especially when the receiver’s reporting currency is the same as the consolidation currency. Dividends for an Equity Method Entity EM_INV_DIVIDENDS: in case of an Equity Method entity.3.3. When payer’s and receiver’s currencies are different. 3. This rate can be populated in the rate table. and defining F00 as the destination flow. Rule Configuration Investments in subsidiaries (account 11213-Investments in subsidiaries) are recorded. 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. DIV (see FXRATE dimension in the RATES model). The DIVIDENDS2 Elimination and Adjustment Rule balances flow F80 against flow F15 .Dividends flow value in account 24140. It is posted on a dedicated AuditID. Foreign Currency Conversion On the payer’s side. The F06.Retained Earnings is affected.3. thereby lowering the value available for elimination. 3. 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 1221B (owner company) at the ownership rate (POWN).3. Elimination of Investments Rules: INVESTMENTS.1.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 3.Cash on hand.Net variation on account A2610 .2. Using this rate will make the reconciliation of dividends paid/received easier.3. in order that the DIVIDENDS rule will correctly offset any Group share of dividends received by the parent.3.

3. as Goodwill reflecting a partner of I_NONE must be treated separately from Goodwill reflecting a real interco partner. IS21 or IS23 Method-based Multipliers. which keeps track of historical changes to the investment account for Equity method investments. In case there are indirect non- controlling interests in the owner company. In this case. and/or for dividends paid out from the subsidiary. GOODWILL2 3.3. based on the group’s share of the owner. 3. or included in Import files. Goodwill (Interco Treatment) Rules: GOODWILL1. Based on this information. 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.4. Intercompany breakdowns should be done as required for Goodwill as required.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT o Held company (subsidiary): the rule for elimination of investments triggers an entry on the group retained earnings. any Goodwill related to the investment must be apportioned in the equity section between Group share and NCI share. If needed. an automatic journal entry impacts the goodwill (assets) against the equity at the subsidiary level.3.3.3.2. this may be done via the Input Form “Intercompany”.5. 3.4. Group and Non-Controlling Interests Split 33 . EM_INV_NETINCOME 3.3.3.Equity Method investments) are handled separately within rule EM_INV. This major difference in the two rules is that EM_INV also has rows that read/record values related to the technical account 91221-Techinical: Equity method investments. the impact on the retained earnings is split between group and non-controlling interest. Automatic Journal Entries Automatic journal entries are posted at the subsidiary using the CONS_EQ AuditID. against the elimination account 1221B (held company). 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. This is required because these investments are typically written up (or down) for the owner’s share of the subsidiaries net income. Three rules are used in this case. 3.4. Consolidated Equity Calculation Rules: EQUITY. the impact on the equity is split between the group and non-controlling interests based on the group’s share in the owner company.5. and therefore calculated respectively with the POWN and 1-POWN formula used in the IS20.1.3. Equity Method Investments Investments recorded for Equity method Entities (11212. 3. Functional Requirements Goodwill is booked in the local data.1. and as such is included in the INPUT AuditID when data is loaded.

reserves and retained earnings 24120 Common Stock value. For accounts in the CO_EQUITY1 group. the rules essentially calculate and post the “net assets” as seen through the equity accounts. Cumulative gain (loss) from 24235 NCI . value 24161 OCI (loss). AFS securities.reserves and retained earnings 24130 Additional Paid in Capital 24210 NCI . other than temp imp temp imp losses losses 24164 OCI (Loss).OCI (Loss). other than 24233 NCI . Pension and other post-retirement retirement benefit plans benefit plans Equity consolidation postings mentioned above are triggered by the following Eliminations and Adjustments rules: EQUITY adjustment rule Selects accounts via the CO_EQUITY1 and CO_EQUITY2 TYPELIM account property values.OCI (Loss). Note: for Equity method Entities. and the income statement is also adjusted for any NCI effects. Any NCI is set aside in the appropriate equity accounts. AFS securities.reserves and retained earnings 24140 Retained Earnings (accum deficit) 24210 NCI . Cumulative gain (loss) from cash flow cash flow hedges hedges 24166 OCI (Loss). and the non-controlling interest share is calculated on the related non-controlling interests account. Available-for-sale securities 24232 NCI . Available-for-sale securities adjustment adjustment 24163 OCI (Loss).reserves and retained earnings 24150 Treasury Stock. HTM securities. 34 . HTM securities.OCI (Loss).OCI (Loss). except the posting to Destination “ALL” is always to the asset account 11212. Foreign currency translation 24231 NCI . used as destination in the Destination group account and Destination minority account columns. 24120-Common Stock. This essentially “reinstates” the value of the investment at the net asset value of the Entity overall (remember. The relationship between source equity accounts and non-controlling interest equity accounts is summarized in the table below: Group equity account (selection) NCI equity account (destination) 24110 Preferred Stock value. Pension and other post. issued 24210 NCI . other than 24234 NCI . 24236 NCI . these accounts are cancelled out (see Destination “ALL” account) against the group retained earnings account and non-controlling interests retained earnings. the Investment itself was eliminated in the INVESTMENTS rule).OCI (Loss).Equity method investments. issued 24210 NCI . accounts 24140 and 24210.OCI (Loss). the accounts are cancelled out again themselves only for the portion that should be moved to dedicated NCI accounts for each equity account. value 24220 NCI – Treasury Stock. Foreign currency translation adjustment adjustment 24162 OCI (Loss). the group share is maintained on the original account. as detailed above.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT The equity of consolidated companies is split between the group and non-controlling interests according to the following principle: The accounts 24110-Preferred Stock. other than temp imp temp imp losses losses 24165 OCI (Loss). For accounts in the CO_EQUITY2 group. and 24130-Additonal Paid in Capital are transferred to the group retained earnings (24140) and retained earnings of non-controlling interests (24210) for any entity except the parent company of the group For other equity accounts.

counterpart “retained earnings” in the net equity (24140). and this rule determines which entities should be “integrated” for group reporting.3. the impacts of status changes for entities in the ownership structure. between group and NCI equity.Net Income (loss). Source account T0000. there is only movement in the original account and NCI accounts at formula 1-POWN. 3. 3. This allows an Eliminations and Adjustments rule to be flagged as an “integration rule”. As a consequence of this “integration” rule. Method-based multiplier I000 imparts the formula of “1” for Group. and the group and NCI interests are based upon POWN and 1-POWN. A reverse amount is also posted against Income Statement values for Income from equity method investments (33100) and Income attributed to non-controlling interests (37100).6.3. but for CO_EQUITY2 and CO_GOODWILL.Equity method investments / flow F10. 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. and no other values. These entries are booked on the CONS_EQ AuditID. These values are posted in local accounts when the Equity investment is written up for the parent’s share of the subsidiaries income. Equity methods Rule: INTEGRATION Entities accounted for using the Equity method are handled by calculating the net assets. several Method-based Multipliers are used here so that for CO_EQUITY1.1. along with the CONSOLIDATION model setting of “use integration rules”. EM_INV_NETINCOME adjustment rule Selects values in account 11212. that is not only to full but also to the equity method (see below). For that purpose. by flow when applicable. based on Method based Multiplier IS20.Balance Sheet (END flow) and account T3000 (F10 flow) are used. and against group retained earnings (24140) and NCI (24210) as appropriate. the original value is cancelled out (formula ‘1’). the Starter Kit CONSOLIDATION model has been enhanced to use “integration rules”.that is. Goodwill for Full method entities is posted related to the Asset value recorded. as appropriate.7. This is accomplished by the EQUITY rule as described above. 3. are tracked separately from other changes. such as incoming and divested companies. Full vs. and posting those on the dedicated “equity method investment” account in the assets (11212.7. 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). Defining dedicated Flows and Audit IDs 35 . full) will be included in “group” reporting. These entries apply to all consolidation methods except the holding (main company).STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT Selects accounts via the CO_GOODWILL TYPEELIM account property values. only those entities that use the methods indicated in I000 (holding. with a Destination “group” account and flow of the same values.3. Ownership Changes To produce the Statement of Cash Flows and the Statement of Changes in Equity. The values are cancelled out from the original account. The IS20 Method-based Multiplier applies the 1-POWN formula . respectively. Integration: treatment of Holding.

These flows are identified using the FLOW_TYPE property of the FLOW dimension. method “28 or “38” cancels out balance sheet flows and income statement items. Leaving last year end 39 – Equity.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT With an adapted configuration. Outgoing Units – General Case For all outgoing units. the Statement of Comprehensive Income. and identification process are summarized in the following table: FLOW_TYPE Entity Identification process Flow Property by the consolidation engine F01-Incoming VARSCPNEW Entity not included in the prior units ownership structure F02-Change in VARSCPMETH Current consolidation method is consolidation different from prior ownership method structure F92-Change in VARSCPPERC Current consolidation rate / interest / interest rate is different from consolidation prior ownership structure rate F98-Outgoing VARSCPLEAV Appropriate divestiture method units assigned to the entity (see below) 3. Account Based Calculation Rules Account Based Calculation Rules are used to build the Statement of Cash Flows. and the Statement of Changes in Equity. The Flows.4. for Entities leaving the consolidation ownership structure at the beginning of the period. For Entities leaving the consolidation ownership structure at the beginning of the period. the postings are included in all of the rules above for flow F01. which is retrieved according to the indirect method. the reversal of the closing position is identified to show and calculate the impact of outgoing balance sheet items.2. Leaving during current year 38 – Equity.7. depending on the changes in the Entity’s and/or the Interco’s status in the consolidation ownership structure. the consolidation engine is able to automatically populate distinct flows with the amount of ownership change effects. In addition. F02. 3. flow types. derives from the Balance Sheet flows and the Income Statement accounts. 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. The following consolidation methods are created in the Business Rules in order to trigger the built-in process: 28 – Full.3. The Statement of Cash Flows. Divested last year end 29 – Full. This process is triggered on automatic-type AuditIDs for divestitures. It discloses cash effects from operating. investing and financing activities as required by US GAAP. F92 or F98 as appropriate. possible reported balance sheet movements and income statement items have no impact on the financial statements. 36 .

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT Specific accounts. Using the property DIMLIST_FS enables you to update easily the configuration when adding a new balance sheet account or relevant P&L account. SCE”. whose ID begins with ‘4’. the item 44111 – Repayments of debt. 37 . is generated within account-based calculation rule SCF. FS-FIN-L2 and FS-DEBT-L1. This makes it possible to post manual journal entries to correct the Statement of Cash Flows. These ‘5xxxx’ accounts are populated during the consolidation process by account-based calculation rules which: Select financial accounts (BS and some of the P&L) via values in the property DIMLIST_FS Select the relevant flows Select all AuditIDs except the FS_ADJ AuditID Generate the SCF account on flow F99. SCI. have been created to store the items of the Statement of Cash Flows. For example. using a dedicated AuditID “FS_ADJ – Adjustment on Financial Statements SCF. where DIMLIST_FS is equal to FS- FIN-L1. keeping the source AuditID. which aggregate the amounts stored on flow F30 – decrease of all accounts.

including the Statement of Cash Flows and the Statement of Changes in Equity. This control is broken down by account and AuditID. 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). 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. in other words. For accounts which have Gross and net components (such as PP&E). Controls for interco analysis (named A2_xx). LOCAL_ADJ. In addition. 38 . balance of the opening and closing position. P&L Flows: authorized flows. ADJ_LC_M). these controls check both opening balance and closing balance for consistency across years. Set of Controls for Actual To insure the correctness of consolidated statements. Total Assets and Total Liabilities are also checked for this control. Although the Starter Kit calculations ensure that the F99 flow equals the END flow when using Input forms and when importing files. controls check that the sum of interco amounts (I_ALL) is lower than or equal to the total amount (I_NONE). at both Opening (F00) and closing (F99). at each partner that flow equals zero. “F01-Incoming”). Controls for balance analysis for Gross/Net accounts (named A1_xx). For the balance sheet by account. and then for each intercompany account by partner. These controls are broken down by AuditID to ensure the consistency of each input level. “F05-Change in accounting policies”. The following groups of controls are performed via the Controls Monitor: Balance Sheet: assets = liabilities + equity. the closing balance (flow=F99) equals the sum of opening balance and the movements (calculated in the END parent member). consistency of the gross value / amortization and impairment.1. 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. Controls for interco by flow analysis (named A4_xx).STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 4. net income in equity vs. and period = first consolidation for version A_CLOSING: no controls related to detailed flow reporting A_FIRSTCONSO_INFLOW: controls related to detailed flow reporting. For all interco accounts (B/S and P&L). Several controls also check that the total value of some specific flows is balanced (“F50-Reclassification”. Flow consistency (named T_00). the quality of reported data is checked at the local level (Entity by Entity) for AuditIDs posting in LC (INPUT. For each account for which a flow analysis is required. these controls check that the Gross component is greater than or equal to the net component. Controls for Flow analysis (named A3_xx). controls check interco changes do not have a residual value in the Net variation flow (F15). For certain interco accounts. Controls 4. these controls check that the Net variation flow (F15) is equal to zero. These controls are broken down by AuditID to ensure the consistency of each input level. Checks that for each B/S account. the user can still deactivate the default logic upon import of a file.

Depending on the formatting requirements of the Input form. Dimensions Property Examples Account INPUTFLOWS F20 F30 F25 F00 F99 F05 F50 ISINTERCO IC.xlsx Allows the user to input details by interco partner for one account selected in the EPM context. Reports Input forms and Reports are defined by using the EPM Office Excel Add-In. Formatting Formatting of the Input forms is defined in Formatting Sheets.1. Therefore the control status is checked when the work status is changed in the Consolidation Monitor. Input form name Use 10 Balance Sheet. several Formatting Sheets have been defined: Input (which applies to the Balance Sheet and Income Statement input forms) InputFlow (which applies to Balance Sheet by flow input form) Intercompany (which applies to Intercompany input form) 39 . properties. Input Forms The Actual version data entry is performed using several input forms.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT All controls are assigned the “Blocking” type. base members.1. 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. located here: ‘Server Input Form Folder > ACTUAL > INPUT FORMS’. The tables below list the properties used for the members selection in the Input forms.xlsx Allows entering BS data (opening and closing balances) 20 Profit and Loss. 40 Balance Sheet by Flow. 5. The selections are defined using the hierarchy PARENTH1.1. ICM 5. Members Selection Dimension members are selected in the input forms using the Member Selector features.xlsx Allows entering P&L data (closing balances) 30 Intercompany. or a combination of these.1.xlsx Allow entering details by flow for the BS 5. To ease the enhancement of the Starter Kit configuration.2. 5.

1. the EPM function “Activate Member Recognition” is selected in the Sheet Options. Reports 5.4. This is defined as follow: In the report. the password is SAP. the value of the INPUTFLOWS property is not visible. an Excel conditional formatting is defined for the “base level” row. then select the Protection tab and enable the No Protection option. However. This property is then used in the conditional formatting formula. select EPM > Options > Sheet Options. In the Formatting Sheet.1.1. Password protection prevents users from changing. T7…). 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. 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. To remove the password. and Control Reports 40 . Analysis Reports.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT Formatting is based on the vales defined in the account property Style (N. List of Reports Actual reports provided in the Starter Kit are located in two places: Server Input Form Folder > ACTUAL > LOCAL REPORTS > detailed reports Server Report Folder > ACTUAL > detailed reports. to fetch the INPUTFLOWS property which contains the list of possible flows for each account.2. because if you lose the password. In this Starter Kit. Choose a password that is easy to remember. with the EPMMemberProperty. and can be defined by specific members/property values: 5. For more information about password protection. moving. because of a specific format applied to this local member. the cell is striped. 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. or deleting important elements of the workbook. When this is not true. see the EPM Add-in and Microsoft Excel documentation. a local member is defined. in folders for Financial Reports. Breakdown Reports.2.3. Specific Settings Intercompany Input Form To enable the insertion of new interco members by the user. you can no longer access the protected worksheet or workbook. Workbook Protection Input forms (but not reports) are password protected. 5.

xlsx account is selected in the EPM Context.xlsx be balanced..xlsx 14 Statement of Changes in Equity.xlsx 21 IS by Entity.xlsx 28 SCF by AuditID.xlsx These reports provide the details of an 31 BKD by AuditID and account balance by entity or partner.xlsx These are the US GAAP Financial Reports 11 Statement of Other Comprehensive Income.xlsx 23 SCI by Entity.xlsx 12 Statement of Financial Position. such as clearing accounts.xlsx 41 A=L by AuditID..xlsx 47 Opening Balance Integrity.xlsx the B/S and I/S by Flow. AuditID.xlsx 46 Flow Balance by Entity.xlsx 24 BS by Flow.xlsx 27 BS by Entity.xlsx These reports provide additional details of 25 BS by AuditID.xlsx 13 Statement of Cash Flows.xlsx These reports provide additional controls. controls by AuditID. flows that should 44 A=L by Entity. The Interco.xlsx 22 SCI by AuditID. 40 Control Reports 40 Dashboard.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT Reports in the Server Report Folder are listed below: Subfolder Report name Content 10 Financial Statements 10 Income Statement.xlsx 29 SCF by Entity.xlsx 30 Breakdown Reports 30 BKD by Entity.xlsx 41 .xlsx 20 Analysis Reports 20 IS by AuditID.xlsx 43 Flow Balance by AuditID. 45 BS = IS by Entity. 26 BS by Flow and AuditID.xlsx 42 BS = IS by AuditID. Entity.

breakdown by movement and intercompany. 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.xlsx 92 Intercompany Control Report. Dimensions Property Examples Account STYLE N. Formatting Depending on the formatting requirements of the Reports.xlsx 93 Consistency between opening balance and previous year closing. Members Selection The tables below list the properties used for the members selection in the Reports. several Formatting Sheets have been defined. T7… ISINTERCO IC.3. income statement. and includes all tasks required to accomplish this. copy opening balances. the member selection for the TIME dimension is defined using the Offset function. CONSOLIDATION tasks: Exchange rates. SCI or SCE reporting Version 2 (denoted _INFLOW) is used when detailed FLOW reporting is required. view local reports. 5. to drill down directly from a cell into another. for instance). including SCF. Formatting Sheets “Format R1” and “Format R2” are most commonly used. ICM For period comparison. and data submission. and also does not include SCF. view analysis reports. more detailed report (an Analysis or Control report. when applicable. 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. post manual journal entries.2.2. Drill Down Financial Statement Reports are built with the ability. view breakdown reports. run data validation.xlsx users to verify and validate data prior to submission 91 Income Statement. 6. Colored marks on a cell will indicate that you may drill down from that cell. run consolidation. SCI and SCE reporting 42 .xlsx 5.4. This version eliminates tasks where accounts are broken down by detailed flows.xlsx 94 Statement of Cash Flows.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT Local Reports in the Server Input Form Folder are below: Subfolder Report name Content Local Reports 90 Statement of Financial These are reports that can be used by local Position.2. consolidation ownership structure.2. view financial reports. 5. run preliminary checks. check the consolidation dashboard.

E G co R J al u r an te ro In M INPUT on a c at ca e D Lo co R it bm l r te Su In CONSOLIDATION rt s n o tio ep po wn a lR po l lid Re n cia Re y sis Re kdo rts rts rts tro so po ea al na n n Co Co An Br Fi 43 . is shown below: CONSOLIDATION es Ck g t Ra in us n an hip ge pe at s St ge Ch ers O an py k ch n or w Co Ex W O INPUT rts o ta ep Da lr a at ca e rD at lo lid te n En Va Ru CONSOLIDATION on . quarterly…). whereas the CONSOLIDATION BPF is designed for central users. One consolidation process is defined for all consolidation frequencies (monthly. across the two BPFs. 's up ec .STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT The INPUT BPF is designed for local users. The high-level process.

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 44 .

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT C.Example of F15-Net Variation Control 2. APPENDIX 1. Input form . Example of INPUTFLOWS Property Values 45 .

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.LGF CATEGORY = %VERSION_SET% //CURRENCY = %CURRENCY_SET% TID_RA = %TIME_SET% CALC = SCI OTHER = [GROUP = %SCOPE_SET%] *ENDRUN_PROGRAM *RUN_PROGRAM CALC_ACCOUNT. This program is typically launched using the following logic statement: //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM CONSOLIDATION CATEGORY = %VERSION_SET% GROUP = %SCOPE_SET% TID_RA = %TIME_SET% *ENDRUN_PROGRAM //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Calculating Consolidated Financial Statements (SCF.LGF CATEGORY = %VERSION_SET% //CURRENCY = %CURRENCY_SET% TID_RA = %TIME_SET% CALC = SCF OTHER = [GROUP = %SCOPE_SET%] *ENDRUN_PROGRAM *RUN_PROGRAM CALC_ACCOUNT.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 3. Consolidation.LGF 46 . SCE) //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM CALC_ACCOUNT. SCI.

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT CATEGORY = %VERSION_SET% //CURRENCY = %CURRENCY_SET% TID_RA = %TIME_SET% CALC = SCE OTHER = [GROUP = %SCOPE_SET%] *ENDRUN_PROGRAM 47 .

lgf Logic Script // This script contains the logic which is executed whenever data is entered and sent //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Calculating Account 24140 " Retained earnings" .net variation as the difference between closing and the sum of other balance sheet flows //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM CALC_ACCOUNT CATEGORY = %VERSION_SET% CURRENCY = LC TID_RA = %TIME_SET% CALC=FLOW_CALC *ENDRUN_PROGRAM 48 .STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 4. Default.Flow F10 "Net income of the period" in the balance sheet //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM CALC_ACCOUNT CATEGORY = %VERSION_SET% CURRENCY = LC TID_RA = %TIME_SET% OTHER = [INTERCO=I_NONE] CALC = NETINCOME *ENDRUN_PROGRAM //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Calculating F15 .

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 49 .lgf Logic Script // This script prevents the application from running the default logic in manual journal entry context //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Calculating Account 24140 " Retained earnings" .STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 5. Journal.

"[ID]"."[DATASRC_TYPE] = 'M'") *RUN_PROGRAM CALC_ACCOUNT CATEGORY = %VERSION_SET% TID_RA = %TIME_SET% OTHER = [ENTITY = %ENTITY_SET%.AUDIT_TRAIL=AUDIT_TRAIL_M] CALC=JRN_CLOSING_BAL *ENDRUN_PROGRAM 50 .AUDIT_TRAIL. Copy_Opening.AUDIT_TRAIL=AUDIT_TRAIL_I] CALC=FLOW_CALC *ENDRUN_PROGRAM //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Calculating flow F99.net variation as the difference between closing and the sum of other balance sheet flows //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *SELECT (%AUDIT_TRAIL_I.AUDIT_TRAIL."[ID]". as being the sum of opening flow + movements in the balance sheet //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *SELECT (%AUDIT_TRAIL_M.STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 6."[DATASRC_TYPE] = 'I'") *RUN_PROGRAM CALC_ACCOUNT CATEGORY = %VERSION_SET% CURRENCY = LC TID_RA = %TIME_SET% OTHER = [ENTITY = %ENTITY_SET%. for journal entries.lgf Logic Script //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // COPY OPENING PROGRAM //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM COPYOPENING CATEGORY = %VERSION_SET% CURRENCY = %CURRENCY_SET% TID_RA = %TIME_SET% OTHER = [ENTITY = %ENTITY_SET%] *ENDRUN_PROGRAM //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Calculating F15 .

"ICACCOUNT". 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]"."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 51 .STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 7.

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 8. This program is launched using the following logic statement //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ *RUN_PROGRAM CURR_CONVERSION CATEGORY = %VERSION_SET% GROUP = %SCOPE_SET% TID_RA = %TIME_SET% OTHER = [ENTITY=%ENTITY_SET%] FXRATENTITY = GLOBAL *ENDRUN_PROGRAM 52 . Conversion_ICData Logic Script *RUN_PROGRAM CURR_CONVERSION //------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ // Currency conversion is handled by a program called CURR_CONVERSION.

Carry Forward Rules 53 .STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 9.

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 10. Interco: including divested 6 6: 1-I_POWN/0/1-I_POWN during current year and divested last year end 8: Entity or/and Interco: divested during current 7 year 8 9: Entity or/and Interco: divested last year end 54 . Naming Convention for Method-based Multipliers Digit 1 2 3 4 Possible Values Entity Interco Formula Variation in Scope 0: Entity and Interco: including divested during 1 H: Holding 0: all 0: 0/1/0 (integration rules) current year 1: Entity: including divested during current year. Interco: including divested during current year 2 F: Full F: Full 1: 1/1/1 and divested last year end 2: Entity and Interco: including divested during 3 I: Holding+Full I: Holding+Full 2: 1/POWN/1-POWN current year and divested last year end 3: Entity: including divested during current year. 5 S: Full+Equity S: Full+Equity 4: PCON/POWN/1-POWN Interco: divested 7: Entity: divested. 4 E: Equity E: Equity 3: 1-POWN/0/1-POWN Interco: not divested 4: Entity: including divested during current year.

STARTER KIT FOR US GAAP – CONFIGURATION DESIGN DOCUMENT 55 .

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