Handling Balance Sheets and P&L Statements in SAP BW 3 · PDF file©SAP AG 2005, Jie Deng / 2 Agenda What is new for Balance Sheets and P&L Statements in SAP BW 3.0B How does SAP support

Handling Balance Sheetsand P&L Statements in SAP BW 3.0Jie Deng, Product Management BISAP AG

© SAP AG 2005, Jie Deng / 2

Agenda

What is new for Balance Sheets and P&L Statements in SAP BW 3.0B

How does SAP support Balance Sheets and P&L Statements

How does the Architecture look at first sight

What do you need to know about the detailed Data Modeling

How to implement your own content for Balance Sheets and P&L Statements

Summary


Agenda


How does SAP support Balance Sheet and P&L Statements




Summary


Definition of Balance Sheets and P&L Statements

Balance Sheets and P&L statements represent a picture of the financial position of a company at a point in time (typically, at the end of a reporting period)

The resources (assets), both financial and property, are displayed on the left-hand side of the balance sheet

Claims (liabilities and equity) against those resources are displayed on the right-hand side of the balance sheet

To balance, the assets of the company must be equal to the claims (liabilities and equity) against those resources

The profit and loss statement summarizes the revenues generated and expenses incurred for a specific period


Balance Sheets and P&L Statements in SAP BW

View and analyze Balance Sheets and P&L statements as of BW 3.0B Support Package 18

Include balance-dependent position of accounts (Contra items) and the calculation of retained earnings in the balance sheet/P&L structure

Contra item: The balance of certain financial statement items should be reversed It is necessary to show the value on the other side of the balance sheetWithin a consolidation chart of accounts, you can assign to suchFS items an FS item of the other side of the balance sheet, a so-called contra item


Balance Sheets and P&L Statements in SAP BW 3.0B

Contra Item


Balance Sheets and P&L Statements in SAP BW 3.0B (cont.)

Contra Item


Agenda






Summary


How SAP BW Supports Balance Sheet and P&L Statements

Balance Sheet and P&L statements are available starting withSAP BW 3.0B Support Package 18

Period Accounting and Cost of Sales Accounting (for US GAAP) are supported by the standard Business Content

InfoCube:0FIGL_VC1: General Ledger : Financial Statements0FIGL_VC2: Cost of Sales Ledger : Financial Statements

Queries: 0FIGL_VC1_Q0001 Balance Sheet and P&L: Actual/ActualComparison0FIGL_VC2_Q0001 Balance Sheet and P&L (Cost-of-SalesAccount): Actual/Actual Comparison

Different structures for balance sheets or profit & lossstatements can be uploaded from the source system and used as display hierarchies


Agenda






Summary


Architecture in a Quick View

Function module:RS_BCT_FIGL_DATA_GET

Virtual InfoCubewith Services

Hierarchy Table0GLACCEXT

General Ledger: Financial Statements

Cost of Sales Ledger: Financial Statements

General Ledger: Transactional Figures

Cost of Sales Ledger: Transactional Figures

Basis InfoCube

By using Virtual Cubes with Services the problem of displaying balance-dependent positions of accounts (Contra Items) has been solved!


Virtual InfoCube with Services as a Kind of InfoProvider in SAP BW 3.0B

Rep

ortin

g O

nly

Con

tain

ing

Dat

a

Master Data

Basic InfoCube

MultiProvider

InfoSet

ODS Object

Virtual InfoCube

InfoProvider Interface

OLAP Engine

BusinessExplorer


Virtual InfoCube with Services

OverviewDoes not have its own physical data storage in SAP BWA user-defined function module is used as a DataSourceThe properties of the DataSource can be defined more precisely with a number of options

UseA virtual InfoCube with services can be used if you want to display data from non-BW data sources in SAP BW without having to copy the data to the SAP BW structuresThe "classical" SAP RemoteCube via SAPI is also mapped into a virtual InfoProvider with services, with the default options of “NO SID support,” “NO navigational attribute support,” and “convert restrictions”The data can be either local or remote You can also change the data with your own calculations before passing it to the OLAP processor


Agenda






Summary


Balance-Dependent Position

Balance-dependent position of accounts (Contra Item) in thebalance sheet hierarchy

Conditional exception aggregation (“balance sheet aggregation”) is done by Service Function Module

Valid for the characteristic Balance Sheet/P&L statement Item (0GLACCEXT)

The used balance sheet hierarchy needs a special attribute: Balance Dependency of a Hierarchy Node (0BAL_DEPEND)

Fixed text table for InfoObject 0BAL_DEPEND:No Balance dependency (“ ”):Suppress Balance if positive (“1”)Suppress Balance if negative (“2”)


Balance Sheet Structure: Balance-DependentAssignment of G/L Accounts

Bank Account 4713

Bank Account 4712

Bank Account 4711

10000-100000

Payables Bank 1

80000-800000

-50000500000

40000-400000

40000-400000Payables

Bank Account 4713

Bank Account 4712

Bank Account 4711

Credit Bank 1

Capital

Current Assets

Fixed Assets

-120000-140000-260000

-80000-180000-260000Liabilities

-10000010000

-500000-50000

1000000100000

60000060000

60000060000

20000180000200000

80000180000260000Assets

DifferenceFiscal Year1999

Fiscal Year 2000Balance Sheet StructureTotal of these

accounts is positive, then these accounts should be displayed on the side of Assets

Total of these accounts is negative, then these accounts should be displayed on the side of liabilities


Master Data: Balance Sheet/P&L Statement Item

Balance Sheet/P&L statement item: InfoObject 0GLACCEXTContains G/L account or functional areaHierarchy Balance Sheet and Profit & Loss Structure

Key composition of InfoObject 0GLACCEXT

Chart of Accounts(4 Char) G/L account or

Functional area (12 Char)Position Indicator (1 Char)1 Account is assigned to Assets2 Account is assigned to Liabilities´ ´ Default

Type (1 Char):A G/L accountF Functional area

E.g.

INT 000000113100 A1

Conversion Exit ACCEX: internal external representationExample: INT 000000113100 1A INT/113100


Attribute 0BAL_DEPEND

The balance sheet hierarchy uses the attribute 0BAL_DEPEND. Thishas three different values:

Normal aggregation (default value): The accounts are fixed either on the assets side or on the liabilitiesside of the balance sheet – this is valid for the most accounts

Some accounts need to be flexibly displayed in the hierarchy, dependent on their current state. For these, the following two valuesare relevant:

Aggregation only with debit sign (“1”):The leading sign of the accounts sum will be checked – if it ispositive, the accounts will be aggregated to the leading node and displayed on the assets sideAggregation only with credit sign (“2”):The leading sign of the accounts sum will be checked – if it isnegative, the accounts will be aggregated to the leading node and displayed on the libilities side


Hierarchy: Balance Sheet and Profit & Loss Structure

Assets

Attribute 0BAL_DPEND = 1

Attribute 0BAL_DPEND = 2

Liabilities


Transaction Data

2 Virtual InfoCubes:General Ledger Accounting (0FIGL_VC1) for Period Accounting

Cost-of-Sales Ledger (0FIGL_VC2) for Cost of Sales Accounting (US GAAP)

These two Virtual InfoCubes contain no data. Queries basedon them are supplied by the implemented services with datafrom the appropriate BasisCubes 0FIGL_C01 and 0FIGL_C02

To allow the balance dependent positioning of the nodes in the balance sheet hierarchy, a special function modulecalculates the data from the BasisCube on the fly and showsthe result in the query


Transaction Data FlowCost of Sales LedgerGeneral Ledger (Period Accounting)

Business Logic:Balance DependentAssignment of G/L Accounts

Virtual Data: Calculated at Query Runtime

Basic InfoCubePersistent Data:Loaded from R/3

GLT0 SAP R/3 Table

0FIGL_C01Characteristics0CHRT_ACCTS0GL_ACCOUNT …

Key figures0DEBIT, 0CREDIT0BALANCE

0FIGL_C02Characteristics0CHRT_ACCTS0GL_ACCOUNT0FUNC_AREA …Key figures0DEBIT, 0CREDIT0BALANCE

Function Module RS_BCT_FIGL_DATA_GET• Read Data from Basic InfoCube• Read Presentation Hierarchy of Financial Statement Item• Key Composition of 0GLACCEXT Determine position indicator ‘ ‘,’1’,’2’

Virtual InfoCubeswith Services

0FIGL_VC1Characteristic0GLACCEXT …Key figures0VAL_FLOW0VAL_STOCK

GLFUNCT

0FIGL_VC2Characteristic0GLACCEXT …Key figures0VAL_FLOW0VAL_STOCK

Hierarchy Table0GLACCEXT


Query Using Balance Sheet/P&L Statement Item and theAppropriate Hierarchy

Financial Statement Item (InfoObject 0GL_ACCEXT) should be defined in row in Query Designer

Any structure for Balance Sheets or Profit & Loss Statements can be selectedas display hierarchy

Fiscal year variant (InfoObject 0FISCVARNT) should be defined as the filter to determine the right fiscal period


Example: Deutsche Bank 1997 on the Assets Side

INT as display hierarchy

Contra Items with Balance Dependency = ‘1’

Total of these contra items is calculated on the fly!


Example: Deutsche Bank 1996 on the Liabilities Side

Contra Items with Balance Dependency = ‘2’


Balance Sheet and P&L in SAP BW Web Applications

Important Note:

If you want to present the Balance Sheet and P&L Statement in SAP BW Web applications, pleaseimplement note 707830

With BI Content 3.3 Add-on (available in October2003) the Balance Sheet and P&L Statement isautomatically available for SAP BW Web Applications


Agenda

What is new for Balance Sheets and P&L Statements with SAP BW 3.0B

How SAP Supports Balance Sheet and P&L Statements

Architecture in a quick view

What do you need to know about the detailed Data modeling


Summary


How to Implement Your Own Content

Implementation steps in SAP BW:Define a Basis InfoCube which contains the transactional data fromR/3. This Basis InfoCube should contain InfoObject 0GLACCEXT and 0FISCVARNT.

Create a function module (the virtual Cube with services), whichshould be copied from RS_BCT_FIGL_DATA_GET_VC1 or RS_BCT_FIGL_DATA_GET_VC2.

Define a Virtual InfoCube with services containing the appropriate function module

Analyze transactional data by creating Queries based on the Virtual InfoCube. InfoObject 0GLACCEXT and 0FISCPER should be included in the definition of the query.


Mandatory InfoObject 0GLACCEXT

Financial Statement Item (0GLACCEXT) is a central object for this solution

Only the Hierarchy of 0GLACCEXT has the hard coded attribute 0BAL_DEPEND. No other hierarchy has this attribute!

Function module for Virtual InfoCube with Services (RS_BCT_ FIGL_DATA_GET_VC1/VC2) is hard coded for InfoObject0GLACCEXT. No other InfoObject will work for this function module!

If you would like to use this solution to display the Balance Sheets and P&L Statements in SAP BW …

Please do not create your own InfoObject for financial statement item instead of 0GLACCEXT!

Also, please do not copy this InfoObject to the customer name space e.g. ‘Z*’!


Consideration of Performance Aspect

When you analyze the transactional data in BEX Analyzer or the Web, the function module (Virtual InfoCube with Services) will be executed every time when you drill-down, filter, or perform any other navigation. So the performance aspect is very important inthis case.

By using the Virtual InfoCube with Services in this solution, you need to consider the following potential performance degradation:

When Basis Cube contains too much dataIf Virtual InfoProvider function module does not support navigational attributes, the OLAP engine will still support it, but may result in a performance problemWhen performing complex restrictionsHandling of compound characteristicsHandling of exclude conditionsNot able to use OLAP Cache


Important SAP Notes (1)

Documentation:Regarding the Documentation of Balance Sheets in SAP BW, please refer to SAP Note 673564.

Content activation:Since 0FIGL_C01 and 0FIGL_C02 is not in the dataflow for VirtualInfoCube 0FIGL_VC1 and 0FIGL_VC2, you need to activate these two Basis InfoCubes before you activate Virtual InfoCubes. Please see SAP Note 616899 for further details.

Display Balance Sheet /P&L Statements on Web:Implement SAP Note 707830 to display Balance Sheets and P&L statements in SAP BW Web Applications if you have SAP BW release which is lower than BI Content 3.3 Add-on.


Important SAP Notes (cont.)

Restrictions with standard Business Content:For technical reasons, we can not currently deliver transfer rules for hierarchies. You must create transfer rules manually after you activate the standard business content. Please see SAP Note 663945for further details.

Reporting:Regarding the standard delivered Business Content, error occurs if the reporting and comparison time periods overlap or if reporting and comparison time periods are identical. This is a program error. Please see SAP Note 703761 for further details.


Agenda






Summary


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4 Key Points to Take Home

As of SAP BW 3.0B Support Package 18, it is possible for you to view and analyze Balance Sheets and P&L statements in SAP BW queries where the display hierarchy is based on any Balance Sheet/Profit&Loss statement structure

Balance-dependent positions of accounts in the Balance Sheet/P&L structure are now included in the view as well as the calculation of retained earnings

With the function of Virtual InfoCubes with services it is possible to calculate the data from the BasisCube on the fly and show the result in the query

SAP-delivered Standard Business Content for this solution. InfoObject0GLACCEXT (financial statement items) is delivered as a central and mandatory Object to display Balance Sheets and P&L Statements inSAP BW


Your Turn!

Q&A?

How to Contact Me:Jie Deng

[email protected]


Copyright 2005 SAP AG. All Rights Reserved

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Documents

Handling Balance Sheets and P&L Statements in SAP BW 3 · PDF file©SAP AG 2005, Jie Deng / 2 Agenda What is new for Balance Sheets and P&L Statements in SAP BW 3.0B How does SAP support