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SAP® BUSINESSOBJECTS™ PLANNING AND CONSOLIDATION 10.0, VERSION FOR MICROSOFT
STARTER KIT FOR IFRS Simplified Configuration Description
(Appendix)
Copyright © 2011 SAP AG. All rights reserved. SAP, R/3, SAP NetWeaver, Duet, PartnerEdge, ByDesign, SAP Business ByDesign, and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and other countries. Business Objects and the Business Objects logo, BusinessObjects, Crystal Reports, Crystal Decisions, Web Intelligence, Xcelsius, and other Business Objects products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of Business Objects S.A. in the United States and in other countries. Business Objects is an SAP company. All other product and service names mentioned are the trademarks of their respective companies. Data contained in this document serves informational purposes only. National product specifications may vary. These materials are subject to change without notice. These materials are provided by SAP AG and its affiliated companies ("SAP Group") for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty.
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Contents
Chapter 1 List of Accounts ...................................................................................................................... 4
Assets ....................................................................................................................................... 4
Equity and Liabilities ................................................................................................................. 7
Profit and Loss .......................................................................................................................... 9
Chapter 2 List of Flows .......................................................................................................................... 11
Chapter 3 List of Audit IDs .................................................................................................................... 12
Chapter 4 List of Input Forms ............................................................................................................... 14
Chapter 5 List of Retrieval Reports ...................................................................................................... 15
Financial Statements and Analysis Reports ........................................................................... 15
Accounting Reports ................................................................................................................. 15
Reconciliation Reports ............................................................................................................ 16
Control Reports ....................................................................................................................... 16
Chapter 6 Presentation of Input Forms ................................................................................................ 17
List of Accounts
Assets
ID DESCRIPTION (ASSETS)
A1110 Lands and buildings
A1111 Lands and buildings, Depreciation
A1112 Lands and buildings, Impairment
A1120 Tangible exploration and evaluation assets
A1121 Tangible exploration and evaluation assets, Depreciation
A1122 Tangible exploration and evaluation assets, Impairment
A1130 Fixtures and fittings
A1131 Fixtures and fittings, Depreciation
A1132 Fixtures and fittings, Impairment
A1140 Construction in progress
A1142 Construction in progress, Impairment
A1150 Office equipment
A1151 Office equipment, Depreciation
A1152 Office equipment, Impairment
A1160 Vehicles
A1161 Vehicles, Depreciation
A1162 Vehicles, Impairment
A1170 Machinery
A1171 Machinery, Depreciation
A1172 Machinery, Impairment
A1180 Other property, plant and equipment
A1181 Other property, plant and equipment, Depreciation
A1182 Other property, plant and equipment, Impairment
A119T Property, plant and equipment
A1210 Investment property
A1211 Investment property, Depreciation
A1212 Investment property, Impairment
A129T Investment property
A1310 Goodwill
A1312 Goodwill, Impairment
A139T Goodwill
A1410 Brand names
A1411 Brand names, Amortization
A1412 Brand names, Impairment
A1420 Intangible exploration and evaluation assets
A1421 Intangible exploration and evaluation assets, Amortization
A1422 Intangible exploration and evaluation assets, Impairment
A1430 Mastheads and publishing titles
ID DESCRIPTION (ASSETS)
A1431 Mastheads and publishing titles, Amortization
A1432 Mastheads and publishing titles, Impairment
A1440 Computer software
A1441 Computer software, Amortization
A1442 Computer software, Impairment
A1450 Licences and franchises
A1451 Licences and franchises, Amortization
A1452 Licences and franchises, Impairment
A1460 Patents, trademarks and other rights
A1461 Patents, trademarks and other rights, Amortization
A1462 Patents, trademarks and other rights, Impairment
A1470 Recipes, formulae, models, designs, prototypes
A1471 Recipes, formulae, models, designs, prototypes, Amortization
A1472 Recipes, formulae, models, designs, prototypes, Impairment
A1480 Intangible assets under development
A1482 Intangible assets under development, Impairment
A1490 Other intangible assets
A1491 Other intangible assets, Amortization
A1492 Other intangible assets, Impairment
A149T Intangible assets
A1500 Investments accounted for using equity method
A1510 Biological assets
A1511 Biological assets, Depreciation
A1512 Biological assets, Impairment
A159T Biological assets
A1610 Loans and cash advances, Non-current, Gross
A1612 Loans and cash advances, Non-current, Allowance
A1620 Receivables on disposal of PPE, NC, Gross
A1621 Receivables on disposal of intangible assets, NC, Gross
A1622 Receivables on disposal of inv. in subsidiaries, NC, Gross
A1623 Receivables on disposal of inv. in other entities, NC, Gross
A1624 Receivables on disposal of inv. in other assets, NC, Gross
A1630 Other receivables, Non-current, Gross
A1642 Receivables, Non-current, Allowance
A169T Non-current receivables
A1710 Deferred tax assets
A1810 Investments in subsidiaries, JV and associates
A1812 Investments in subsidiaries, JV and associates, Impairment
A181HC Available-for-sale financial assets, Non-current
A181OC Derivatives, Non-current
A1820 Financial assets at fair value through profit or loss, NC
A1830 Other financial assets, Non-current
A1840 Investments in subsidiaries, JV and associates
ID DESCRIPTION (ASSETS)
A1850 Investments in subsidiaries, JV and associates, Impairment
A189T Other non-current financial assets
A1910 Other assets, Non-current
A190T Other non-current assets
A199T Non-current assets
A2110 Raw materials
A2120 Merchandise
A2130 Production supplies
A2140 Work in progress
A2150 Finished goods
A2160 Other inventories
A219T Inventories
A2210 Trade receivables, Gross
A2212 Trade receivables, Allowance for bad and doubtful debts
A2220 Receivables on disposal of PPE, Current, Gross
A2221 Receivables on disposal of intangible assets, Current, Gross
A2222 Receivables on disposal of inv. in subsidiaries, C, Gross
A2223 Receivables on disposal of inv. in other entities, C, Gross
A2224 Receivables on disposal of inv. in other assets, C, Gross
A2230 Dividends receivable
A2240 Other receivables, Current, Gross
A2250 Accrued interests on receivables
A2262 Other receivables, Allowance for bad and doubtful debts
A229T Trade and other current receivables
A2310 Income tax receivables
A231T Current tax assets
A2320 Current biological assets
A232T Current biological assets
A2410 Available-for-sale financial assets, Current
A2420 Derivatives, Current
A2430 Financial assets at fair value through profit or loss, C
A2440 Loans and cash advances, Current, Gross value
A2442 Loans and cash advances, Current, Allowance
A2450 Other financial assets, Current
A249T Other current financial assets
A2510 Prepaid expenses
A2520 Other assets, Current
A259T Other current assets
A2610 Cash on hand
A2620 Short-term deposits and other cash equivalents
A269T Cash and cash equivalents
A299T Current assets other than non-current assets held for sale
A3000 NC assets or disposal groups classified as held for sale
ID DESCRIPTION (ASSETS)
A3100 NC assets or disposal groups held for distribution to owners
A399T NC assets and disposal groups HFS and distribution to owners
A959T Current assets
A999T Total assets
Equity and Liabilities
ID DESCRIPTION (EQUITY AND LIABILITIES)
E1110 Issued capital
E1210 Share premium
E1310 Treasury shares
E1510 Revaluation surplus, before tax
E1511 Income tax on revaluation surplus
E1520 Actuarial gains and losses, before tax (suspense account)
E1521 Income tax on actuarial gains and losses (suspense account)
E1540 Hedging reserve, before tax
E1541 Income tax on hedging reserve
E1550 Fair value reserve, before tax
E1551 Income tax on fair value reserve
E1560 Foreign currency translation reserve, before tax
E1561 Income tax on foreign currency translation reserve
E1570 Equity component of compound financial instruments
E159T Other reserves
E1610 Retained earnings
E199T Equity attributable to owners of parent
E2010 NCI - Reserves and retained earnings
E2020 NCI - Revaluation surplus before tax
E2021 NCI - Income tax on revaluation surplus
E2030 NCI - Actuarial gains and losses, before tax (suspense acc.)
E2031 NCI - Income tax on actuarial gains and loss (suspense acc.)
E2040 NCI - Hedging reserve, before tax
E2041 NCI - Income tax on hedging reserve
E2050 NCI - Fair value reserve, before tax
E2051 NCI - Income tax on fair value reserve
E2060 NCI - Foreign currency translation reserve before tax
E2061 NCI - Income tax on foreign currency translation reserve
E2070 NCI - Treasury shares
E2080 NCI - Compound financial instruments
E299T Non-controlling interests
E999T Total equity
L1110 Provisions for employee benefits, Non-current
L1210 Warranty provision, Non-current
ID DESCRIPTION (EQUITY AND LIABILITIES)
L1220 Restructuring provision, Non-current
L1230 Legal proceedings provision, Non-current
L1240 Onerous contracts provision, Non-current
L1250 Prov. for decom., restoration and rehabilitation costs, NC
L1260 Miscellaneous provisions, Non-current
L129T Other long-term provisions
L1310 Debts on purchase of property, plant and equipment, NC
L1311 Debts on purchase of intangible assets, NC
L1312 Debts on purchase of investments in subsidiaries, NC
L1313 Debts on purchase of investments in other entities, NC
L1314 Debts on purchase of investments in other assets, NC
L1320 Other payables, Non-current
L139T Non-current payables
L1410 Deferred income tax liability
L1510 Borrowings, Non-current
L1520 Finance leases, Non-current
L1530 Convertible bonds, Non-current
L1540 Derivatives, Non-current
L1550 Other financial liabilities, Non-current
L159T Other non-current financial liabilities
L1610 Other liabilities, Non-current
L169T Other non-current liabilities
L199T Non-current liabilities
L2110 Provisions for employee benefits, Current
L2210 Warranty provision, Current
L2220 Restructuring provision, Current
L2230 Legal proceedings provision, Current
L2240 Onerous contracts provision, Current
L2250 Prov. for decom., restoration and rehabilitation costs, C
L2260 Miscellaneous provisions, Current
L229T Other short-term provisions
L2310 Trade payables
L2320 Debts on purchase of property, plant and equipment, Current
L2321 Debts on purchase of intangible assets, Current
L2322 Debts on purchase of investments in subsidiaries, Current
L2323 Debts on purchase of investments in other entities, Current
L2324 Debts on purchase of investments in other assets, Current
L2330 Dividends payable
L2340 Other payables, Current
L2350 Accrued interests on financial liabilities and payables
L239T Trade and other current payables
L2410 Current income tax liabilities
L2510 Borrowings, Current
ID DESCRIPTION (EQUITY AND LIABILITIES)
L2520 Finance leases, Current
L2530 Convertible bonds, Current
L2540 Derivatives, Current
L2560 Bank overdrafts, classified as cash equivalents
L2570 Other financial liabilities, Current
L259T Other current financial liabilities
L2610 Deferred income
L2620 Other liabilities, Current
L269T Other current liabilities
L299T Current liab. other than liab. incl. in disposal groups HFS
L3000 Liabilities included in disposal groups held for sale
L959T Current liabilities
L999T Total liabilities
L9E9T Total equity and liabilities
Profit and Loss
ID DESCRIPTION (PROFIT AND LOSS)
P1110 Revenues
P1119T Revenues
P1120 Cost of sales
P1129T Cost of sales
P119T Gross profit
P1210 Other income
P129T Other income
P1310 Distribution costs
P1410 Administrative expenses
P1510 Other expenses
P159T Other expenses
P1610 Gains or losses on sale of property, plant and equipment
P1611 Gains or losses on sale of investment property
P1612 Gains or losses on sale of intangible assets
P1613 Gains or losses on sale of biological assets
P1614 Gains or losses on sale of other assets
P1615 Gains or losses on sale of shares in subsidiaries
P1616 Gains or losses on sale of share of other entities
P1620 Merger result
P1630 Net internal provision
P1640 Operating fair value gains or losses
P1650 Gains or losses on sale of property, plant and equipment
P1660 Gains or losses on sale of investment property
ID DESCRIPTION (PROFIT AND LOSS)
P169T Other gains (losses)
P199T Operating profit
P2120 Interest income
P2130 Financial fair value gains or losses
P2140 Dividends
P2150 Other financial income
P219T Finance income
P2210 Allowances for provisions on shares
P2220 Interest expenses
P2230 Other financial expenses
P229T Finance costs
P299T Financial result
P3000 Share of P&L of associates and JV accounted for using EM
P499T Profit (loss) before tax
P5010 Income tax expense
P5020 Deferred tax expense
P599T Tax
P699T Profit (loss) from continuing operations
P7000 Profit (loss) from discontinued operations
P999T Net income (loss)
List of Flows
ID DESCRIPTION
F00 Opening
F01 Incoming units
F03 Change in consolidation method
F06 Dividends
F09 Change in accounting policies
F10 Net profit (loss) for the period
F15 Net variation
F20 Increase / Purchase
F25 Increase in depreciation
F30 Decrease / Disposal
F35 Decrease in depreciation
F40 Capital increase / decrease
F50 Reclassification
F55 Fair value
F70 Internal mergers
F80 Currency translation adjustment
F92 Change in interest rate
F98 Outgoing units
F99 Closing
PL99 Period to date
List of Audit IDs
ID DESCRIPTION
INPUT Input data
INPUT11 Local adjustments to Group accounting policies
ALL_INPUT All local input
INPUT91 Input data - Central correction
ADJ91 Other adjustment - Central - M
RESTATED Total restated
MTH_EQU Equity method
MTH_PRO Proportional
SCO_OUT Leaving companies
SCO_INC New companies
PROPORT Proportionated
DIS11 Elimination of internal G&L on disposal of assets - M
CJ_DIS99T Elimination of internal gains and losses
ELIM10 Elimination of intercompany accounts - A
ELIM11 Elimination of intercompany accounts - M
CJ_ELIM99T Elimination of reciprocal intercompany operations
DIV10 Elimination of internal dividends - A
DIV11 Elimination of internal dividends - M
DIV20 Currency translation adjustments on dividends - A
DIV21 Currency translation adjustments on dividends - M
CJ_DIV99T Elimination of dividends
GW01 Disclosure of goodwill and bargain purchase - M
GW10 Booking of goodwill and bargain purchase - A
GW11 Booking of goodwill and bargain purchase - M
GW20 Currency translation adjustments on goodwill - A
GW21 Currency translation adjustments on goodwill - M
FGW10 Booking of NCI goodwill and bargain purchase - A
FGW11 Booking of NCI goodwill and bargain purchase - M
FGW20 Currency translation adjustments on NCI goodwill - A
FGW21 Currency translation adjustments on NCI goodwilll - M
CJ_GWL99T Goodwill and related CTA
INV10 Elimination of investments - A
INV11 Elimination of investments - M
INV20 Currency translation adjustments on investments - A
INV21 Currency translation adjustments on investments - M
INV31 Adj. on G&L on disposal of a subsidiary, JV, associate
INV32 Adj. on G&L on disposal of a subsidiary, JV, associate - CC
CJ_INV99T Elimination of investments and related CTA
CONS01 Consolidation entry not splittable
ID DESCRIPTION
CONS10 Elimination of subsidiaries' capital and share premium
CTA01 Currency translation adjustments - Equity - M
CTA10 Currency translation adjustments - Equity - A
FVA10 Fair value for incoming entities - Central - A
FVA11 Fair value for incoming entities - Central - M
NCI_ADJ90 Other adjustments - Non-controlling interests
NCI_CTA10 Currency translation adjustments - Equity - NCI
NCI_FVA10 Fair value for incoming entities - Central - NCI
NCI_INPUT Input data - Non-controlling interests
NCI_INPUT10 Adjustment to Group accounting policies - NCI
NCI_INPUT90 Package data - Central correction - NCI
NCI_INV30 Adj. on gains and losses on disposal of subsidiaries - NCI
NCI11 Calculation of non-controlling interests - Correction
CJ_NCI99T Elimination of shareholder's equity and related CTA
CONSOJE Consolidation entries
List of Input Forms
DESCRIPTION
Balance
Profit and Loss
Assets
Equity and Liabilities
Non-Current Non-Financial Assets
Property, Plant and Equipment
Investment Property
Intangible Assets
Biological Assets
Financial Assets
Investments in Subsidiaries
Financial Receivables
Other Financial Assets
Cash and Cash Equivalents
Other Assets
Inventories
Other Assets
Net Equity
Equity Statement
Dividends Paid by Partner
Net Equity EM
Equity Statement for Equity Method Companies
Dividends Paid by Partner
Liabilities
Provisions
Debts and Payables
Other Financial Liabilities
Other Liabilities
Specific Operations
Specific Operations
IC Balance Sheet
Intercompany - Balance Sheet
IC Profit and Loss
Intercompany – Profit and Loss
IC Control Balance
Intercompany Control – Balance Sheet
Intercompany Control - Profit and Loss
Rate Input
Rate Input
Rate Input by Entity
List of Retrieval Reports
Financial Statements and Analysis Reports
DESCRIPTION
Statement of Financial Position
Balance Sheet by Audit ID
Balance Sheet by Entity
Balance Sheet by Flow
Balance Sheet by Flow and Audit ID
Income Statement
Income Statement by Audit ID
Income Statement by Entity
Statement of Other Comprehensive Income
Statement of Other Comprehensive Income by Audit ID
Statement of Other Comprehensive Income by Entity
Statement of Cash Flows
Statement of Cash Flows by Audit ID
Statement of Cash Flows by Entity
Statement of Changes in Equity
Breakdown Reports
DESCRIPTION
Breakdown by Entity
Breakdown by Entity and Audit ID
Breakdown by Audit ID and Entity
Breakdown by Partner
Breakdown by Partner and Audit ID
Reconciliation Reports
DESCRIPTION
Intercompany Reconciliation at Closing – Balance Sheet
Intercompany Reconciliation at Closing – Profit & Loss
Intercompany Reconciliation by Flow – Balance Sheet
Intercompany Reconciliation – Dividends
Control Reports
DESCRIPTION
Data Consistency Dashboard
Opening Balance Intangibility
Assets = Liabilities by Entity
Assets = Liabilities by Audit ID
BS Income = P&L Income by Entity
BS Income = P&L Income by Audit ID
Flow Balance by Entity
Flow Balance by Audit ID
Rate Variations
Perimeter Variations
Work Status Report
Presentation of Input Forms1
Assets
1 Data shown in the appendix come from the demonstration data set delivered with the starter kit: ACTUAL –
2012.DEC – S000 - INPUT.
Assets (cont’d)
Assets (cont’d)
Equity and Liabilities
Equity and Liabilities (cont’d)
Income Statement2
2 Lines marked with “IC” in a separate column indicate that it is possible to enter breakdown details by partner for the
account.
Non-Current Non-Financial Assets
Property, Plant and Equipment
Non-Current Non-Financial Assets (cont’d)
Investment Property
Biological Assets
Non-Current Non-Financial Assets (cont’d)
Intangible Assets
Financial Assets
Investments in Subsidiaries
Other Financial Assets
Financial Assets (cont’d)
Financial Receivables
Cash and Cash Equivalents
Other Assets
Inventories
Other Assets
Net Equity
Dividends Paid
Breakdown of Shares (Intercompany)
Breakdown of account A1810 – Investments in subsidiaries
Liabilities
Provisions
Other Financial Liabilities
Liabilities (cont’d)
Debts and Payables
Other Liabilities
33
Intercompany
Intercompany – Balance Sheet Accounts
Example of breakdown by partner for account L2340 – Other payables, Current
Intercompany – Profit and Loss Accounts
Example of breakdown by partner for account P1110 – Revenues
