SAP® PLANNING AND CONSOLIDATION 10.0, - …sapidp/011000358700000911952012E/...SAP® PLANNING AND CONSOLIDATION 10.0, VERSION FOR SAP NETWEAVER, POWERED BY HANA STARTER KIT FOR IFRS,

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

STARTER KIT FOR IFRS, SP3 Simplified Configuration Description - Appendix

STARTER KIT FOR IFRS, SP3 – SIMPLIFIED CONFIGURATION DESCRIPTION - APPENDIX

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TABLE OF CONTENTS

LIST OF ACCOUNTS.........................................................................................................................................3 Assets ............................................................................................................................................................. 3 Equity and Liabilities ..................................................................................................................................... 6 Profit and Loss ............................................................................................................................................... 8 Statement of cash flows items ..................................................................................................................... 9

LIST OF FLOWS ............................................................................................................................................. 11

LIST OF AUDIT IDS ........................................................................................................................................ 12

LIST OF CONTROLS FOR LEGAL CONSOLIDATION ................................................................................ 14

LIST OF INPUT FORMS ................................................................................................................................. 20 Legal consolidation (Actual) ...................................................................................................................... 20 Budget and Forecast ................................................................................................................................... 21 Year-to-date approach for data entry ............................................................................................................ 21 Periodic approach for data entry ................................................................................................................... 21

LIST OF RETRIEVAL REPORTS ................................................................................................................... 22 Legal consolidation ..................................................................................................................................... 22 Financial statement and analysis reports ...................................................................................................... 22 Breakdown reports ......................................................................................................................................... 22 Control reports ............................................................................................................................................... 22 Budget and forecast .................................................................................................................................... 23 Annual Budget retrievals ............................................................................................................................... 23 Monthly Budget retrievals .............................................................................................................................. 23 September Forecast retrievals ...................................................................................................................... 23 Controls ......................................................................................................................................................... 23

PRESENTATION OF INPUT FORMS 1 .......................................................................................................... 24

Legal consolidation ..................................................................................................................................... 24 Assets ............................................................................................................................................................ 24 Profit and Loss ............................................................................................................................................... 29 Non-Current Non-Financial Assets ................................................................................................................ 30 Financial Assets ............................................................................................................................................. 32 Other Assets .................................................................................................................................................. 34 Net Equity ...................................................................................................................................................... 35 Dividends Paid ............................................................................................................................................... 35 Liabilities ........................................................................................................................................................ 36 Intercompany ................................................................................................................................................. 38 Budget and Forecast ................................................................................................................................... 40 Profit and Loss for Monthly Budget (periodic entry) ...................................................................................... 40 Statement of cash flows for September Forecast (periodic entry) ................................................................ 41 Profit and Loss for Annual budget ................................................................................................................. 42 Statement of cash flows for Monthly budget (year-to-date approach) .......................................................... 43 Intercompany (Monthly budget – year-to-date approach) ............................................................................. 43


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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

A119CL Clearing account - Property, plant and equipment

A119T Property, plant and equipment

A1210 Investment property

A1211 Investment property, Depreciation

A1212 Investment property, Impairment

A129CL Clearing account - Investment property

A129T Investment property

A1310 Goodwill

A1312 Goodwill, Impairment

A139CL Clearing account - Bargain purchase

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

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


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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

A149CL Clearing account - Intangible assets

A149T Intangible assets

A1500 Investments accounted for using equity method

A1510 Biological assets

A1511 Biological assets, Depreciation

A1512 Biological assets, Impairment

A159CL Clearing account - Biological assets

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

A1819CL Clearing account - Inv. in subsidiaries, JV and associates

A181HC Elimination of investments in subsidiaries - Held company

A181OC Elimination of investments in subsidiaries - Owner company

A1820 Available-for-sale financial assets, Non-current

A1830 Derivatives, Non-current

A1840 Financial assets at fair value through profit or loss, NC

A1850 Other financial assets, Non-current

A189CL Clearing account - Financial assets, Non-current

A189T Other non-current financial assets

A190T Other non-current assets

A1910 Other assets, Non-current

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


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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

A249CL Clearing account - 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

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


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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 Remeasurements of defined benefit plans, before tax

E1521 Income tax on remeasurements of defined benefit plans

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 - Remeasurements of defined benefit plans, before tax

E2031 NCI - Income tax on remeasurements of defined benefit plans

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

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

L139CL Clearing account - Receivables and payables, Non-current

L139T Non-current payables

L1410 Deferred income tax liability


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ID Description Equity and Liabilities

L1510 Borrowings, Non-current

L1520 Finance leases, Non-current

L1530 Convertible bonds, Non-current

L1540 Derivatives, Non-current

L1550 Other financial liabilities, Non-current

L159CL Clearing account - Financial assets and liabilities, NC

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

L239CL Clearing account - Receivables and payables

L239T Trade and other current payables

L2410 Current income tax liabilities

L2510 Borrowings, Current

L2520 Finance leases, Current

L2530 Convertible bonds, Current

L2540 Derivatives, Current

L2560 Bank overdrafts, classified as cash equivalents

L2570 Other financial liabilities, Current

L259CL Clearing account - Financial assets and liabilities, Current

L259T Other current financial liabilities

L2610 Deferred income

L2620 Other liabilities, Current

L26BL Balancing account - Balance sheet

L269T Other current liabilities

L299T Current liab. other than liab. incl. in disposal groups HFS

L3000 Liabilities included in disposal groups HFS

L959T Current liabilities

L999T Total liabilities


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Profit and Loss

ID Description Profit and Loss

P1110 Revenues

P1119T Revenues

P1120 Cost of sales

P1129T Cost of sales

P119CL Clearing account - Gross profit

P119T Gross profit

P1210 Other income

P129T Other income

P1310 Distribution costs

P1410 Administrative expenses

P1510 Other expenses

P159CL Clearing account - Operating profit

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 shares of other entities

P1620 Merger result

P1630 Impairment of goodwill

P1640 Gain on bargain purchase

P1650 Net internal provision

P1660 Operating fair value gains or losses

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 Allowance for provisions on shares

P2220 Interest expenses

P2230 Other financial expenses

P229CL Clearing account - Financial result

P22BL Balancing account - Income statement

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

P5020 Deferred tax

P599T Tax

P699T Profit (loss) from continuing operations

P7000 Profit (loss) from discontinued operations

P999T NET INCOME (LOSS)


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Statement of cash flows items

ID Description Statement of Cash Flows items

SCF1000 Profit (loss)

SCF2010 Adjustments for income tax expense

SCF2020 Adjustments for finance costs

SCF210B Adj. for increase (decrease) in working capital

SCF2110 Adjustments for decrease (increase) in inventories

SCF2120 Adj. for decrease (increase) in trade receivables

SCF2130 Adj. for decrease (increase) in other op. receiv.

SCF2140 Adj. for increase (decrease) in trade payables

SCF2150 Adj. for increase (decrease) in other op. payables

TSCF210 Adj. for increase (decrease) in working capital

SCF220B Adj. for depreciation, amortization, provision, impair.

SCF2210 Adj. for depreciation and amortisation expense

SCF2220 Adj. for impair. loss (reversal) recognised in P&L

SCF2230 Adjustments for provisions

SCF2250 Adjustments for share-based payments

SCF2260 Adjustments for fair value gains (losses)

TSCF220 Adj. for depreciation, amortization, provision, impair.

SCF2270 Adjustments for profits of associates

SCF2280 Other adjustments for non-cash items

SCF2310 Adj. for losses (gains) on disposal of NC assets

SCF2320 Other adj. with cash effects in inv.or fin. CF

SCF232B Other adj. for reconcile profit(loss)

TSCF230 Other adj. for reconcile profit(loss)

TSCF200 Adjustments for reconcile profit (loss)

SCF300B Other

SCF3100 Interests paid

SCF3200 Income taxes (refund) paid

SCF3300 Other inflows (outflows) of cash

TSCF300 Net cash flows from (used in) operating activities

SCF410B Proceeds from sale of short term inv. and inv. securities

SCF4110 Cash flows from losing control of subsidiaries

SCF4210 Sales of eq./debt instr. of oth. ent. incl. assoc.

SCF4230 Other cash receipts from sale of interests in JV

TSCF410 Proceeds from sale of short term inv. and inv. securities

SCF4120 Cash flows used in obtaining control of subsidiaries

SCF420B Purchase of short term investment and investment securities

SCF4220 Acq. of eq./debt instr. of oth. ent. incl. assoc.

SCF4240 Other cash payments to acquire interests in JV

TSCF420 Purchase of short term investment and investment securities

SCF430B Proceeds from sales of intangible, tangible and other assets

SCF4310 Proceeds from sale of property, plant & equipment

SCF4410 Proceeds from sales of intangible assets

SCF4510 Proceeds from sale of other assets

TSCF430 Proceeds from sales of intangible, tangible and other assets

SCF4320 Purchase of property, plant and equipment

SCF4420 Purchase of intangible assets

SCF440B Purchase of intangible, tangible and other assets

SCF4520 Purchase of other assets

TSCF440 Purchase of intangible, tangible and other assets

SCF4610 Repaym. of advances & loans made to other parties


10

ID Description Statement of Cash Flows items

SCF4620 Advances and loans made to other parties

SCF4710 Cash rec. / future - fwd - opt. - swap contracts

SCF4720 Cash pay. for future - fwd - opt. - swap contracts

SCF4810 Dividends received

SCF4820 Interests received


SCF491B Other inflows (outflows) of cash

TSCF490 Other inflows (outflows) of cash

TSCF400 Net cash flows from (used in) investing activities

SCF5110 Proceeds from issuing shares

SCF530B Proceeds/repayments of borrowings

SCF5310 Proceeds from borrowings

SCF5320 Repayments of borrowings

TSCF530 TSCF530 Proceeds/repayments of borrowings

SCF5210 Payments to acquire or redeem entity's shares

SCF5220 Proceeds from sale of entity's shares

SCF5230 Proceeds from changes in ownership interests in subsidiaries

SCF5240 Payments from changes in ownership interests in subsidiaries

SCF5400 Payments of finance lease liabilities

SCF5500 Dividends paid


TSCF590 Other inflows (outflows) of cash

TSCF500 Net cash flows from (used in) financing activities

SCF6100 Effect of exch. rate changes on cash & cash equiv.

TSCF700 Net increase (decrease) in cash and cash equivalents

SCF7100 Cash and cash equivalents at beginning of period

SCF720B Cash and cash equivalent at acquisition date (incoming)

SCF7300 Cash and cash equivalents at end of period


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LIST OF FLOWS

ID Description

PL99 Period to date

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

FSCP Generic scope variation

END Period end closing


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LIST OF AUDIT IDS

ID Description

INPUT Input data

INPUT11 Local adjustments to Group accounting policies

ALL_INPUT All local input

ADJ91 Other adjustments - Central - M

INPUT91 Input data - Central correction

MTH_EQU Equity method

MTH_PRO Proportional

RESTATED Total restated

SCO_INC New companies

SCO_OUT Leaving companies

PROPORT Proportionated

DIS11 Elimination of internal G&L on disposal of assets - M

CJ_DIS99T Elimination of internal gains and losses

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

ELIM10 Elimination of intercompany accounts - A

ELIM11 Elimination of intercompany accounts - M

CJ_ELIM99T Elimination of reciprocal intercompany operations

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 goodwill - M

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

CJ_GWL99T Goodwill and related currency translation adjustments

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

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


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ID Description

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

ALL_CONSO Total consolidated entries

SCF_ADJ Adjustment on Statement of Cash Flows

ALL_AUDITID Total Adjusted


14

LIST OF CONTROLS FOR LEGAL CONSOLIDATION

ID DESCRIPTION

A Main Balance Controls

A1_02_C Total Assets must equal total Liabilities at closing

A1_02_O Total Assets must equal total Liabilities at opening

A1_04_C The gross value of "A1110 - Lands and buildings" must be > or = depreciation and impairment at closing

A1_04_O The gross value of "A1110 - Lands and buildings" must be > or = depreciation and impairment at opening

A1_06_C The gross value of "A1120 - Tangible exploration and evaluation assets" must be > or = depreciation and impairment at closing

A1_06_O The gross value of "A1120 - Tangible exploration and evaluation assets" must be > or = depreciation and impairment at opening

A1_08_C The gross value of "A1130 - Fixtures and fittings" must be > or = depreciation and impairment at closing

A1_08_O The gross value of "A1130 - Fixtures and fittings" must be > or = depreciation and impairment at opening

A1_10_C The gross value of "A1140 - Construction in progress" must be > or = impairment at closing

A1_10_O The gross value of "A1140 - Construction in progress" must be > or = impairment at opening

A1_12_C The gross value of "A1150 - Office equipment" must be > or = depreciation and impairment at closing

A1_12_O The gross value of "A1150 - Office equipment" must be > or = depreciation and impairment at opening

A1_14_C The gross value of "A1160 - Vehicles" must be > or = depreciation and impairment at closing

A1_14_O The gross value of "A1160 - Vehicles" must be > or = depreciation and impairment at opening

A1_16_C The gross value of "A1170 - Machinery" must be > or = depreciation and impairment at closing

A1_16_O The gross value of "A1170 - Machinery" must be > or = depreciation and impairment at opening

A1_18_C The gross value of "A1180 - Other property, plant and equipment" must be > or = depreciation and impairment at closing

A1_18_O The gross value of "A1180 - Other property, plant and equipment" must be > or = depreciation and impairment at opening

A1_20_C The gross value of "A1210 - Investment property" must be > or = depreciation and impairment at closing

A1_20_O The gross value of "A1210 - Investment property" must be > or = depreciation and impairment at opening

A1_22_C The gross value of "A1410 - Brand names" must be > or = amortization and impairment at closing

A1_22_O The gross value of "A1410 - Brand names" must be > or = amortization and impairment at opening

A1_24_C The gross value of "A1420 - Intangible exploration and evaluation assets" must be > or = amortization and impairment at closing

A1_24_O The gross value of "A1420 - Intangible exploration and evaluation assets" must be > or = amortization and impairment at opening

A1_26_C The gross value of "A1430 - Mastheads and publishing titles" must be > or = amortization and impairment at closing

A1_26_O The gross value of "A1430 - Mastheads and publishing titles" must be > or = amortization and impairment at opening

A1_28_C The gross value of "A1440 - Computer software" must be > or = amortization and impairment at closing

A1_28_O The gross value of "A1440 - Computer software" must be > or = amortization and impairment at opening

A1_30_C The gross value of "A1450 - Licences and franchises" must be > or = amortization and impairment at closing

A1_30_O The gross value of "A1450 - Licences and franchises" must be > or = amortization and impairment at opening

A1_32_C The gross value of "A1460 - Patents, trademarks and other rights" must be > or = amortization and impairment at closing

A1_32_O The gross value of "A1460 - Patents, trademarks and other rights" must be > or = amortization and impairment at opening

A1_34_C The gross value of "A1470 - Recipes, formulae, models, designs, prototypes" must be > or = amortization and impairment at closing

A1_34_O The gross value of "A1470 - Recipes, formulae, models, designs, prototypes" must be > or = amortization and impairment at opening

A1_36_C The gross value of "A1480 - Intangible assets under development" must be > or = impairment at closing

A1_36_O The gross value of "A1480 - Intangible assets under development" must be > or = impairment at opening

A1_38_C The gross value of "A1490 - Other intangible assets" must be > or = amortization and impairment at closing

A1_38_O The gross value of "A1490 - Other intangible assets" must be > or = amortization and impairment at opening

A1_40_C The gross value of "A1510 - Biological assets" must be > or = depreciation and impairment at closing

A1_40_O The gross value of "A1510 - Biological assets" must be > or = depreciation and impairment at opening

A1_42_C The gross value of "A1810 - Investments in subsidiaries, JV and associates" must be > or = impairment at closing

A1_42_O The gross value of "A1810 - Investments in subsidiaries, JV and associates" must be > or = impairment at opening

A1_44_C The gross value of "A1610 - Loans and cash advances, Non-current, Gross" must be > or = impairment at closing

A1_44_O The gross value of "A1610 - Loans and cash advances, Non-current, Gross" must be > or = impairment at opening

A1_46_C The gross value of "Receivables, Non-current" must be > or = allowance for bad and doubtful debts at closing

A1_46_O The gross value of "Receivables, Non-current" must be > or = allowance for bad and doubtful debts at opening


15

ID DESCRIPTION

A1_48_C The gross value of "A2210 - Trade receivables" must be > or = allowance for bad and doubtful debts at closing

A1_48_O The gross value of "A2210 - Trade receivables" must be > or = allowance for bad and doubtful debts at opening

A1_50_C The gross value of "Receivables, Current" must be > or = allowance for bad and doubtful debts at closing

A1_50_O The gross value of "Receivables, Current" must be > or = allowance for bad and doubtful debts at opening

A1_52_C The gross value of "A2440 - Loans and cash advances, Current, Gross" must be > or = impairment at closing

A1_52_O The gross value of "A2440 - Loans and cash advances, Current, Gross" must be > or = impairment at opening

B Flow Analysis Controls

B1_02_M Changes in "A119T - Property, plant and equipment" collected in flows must be analyzed

B1_04_M Changes in "A129T - Investment property" collected in flows must be analyzed

B1_06_M Changes in "A149T - Intangible assets" collected in flows must be analyzed

B1_08_M Changes in "A159T - Biological assets" collected in flows must be analyzed

B2_02_M Changes in "A1810 - Investments in subsidiaries, JV and associates" collected in flows must be analyzed

B2_04_M Changes in "A1812 - Investments in subsidiaries, JV and associates, Impairment" collected in flows must be analyzed

B2_06_M Changes in "A1642 - Receivables, Non-current, Allowance" collected in flows must be analyzed

B2_08_M Changes in "A2212 - Trade receivables, Allowance for bad and doubtful debts" collected in flows must be analyzed

B2_10_M Changes in "A2262 - Other receivables, Allowance for bad and doubtful debts" collected in flows must be analyzed

B2_12_M Changes in "A1610 - Loans and cash advances, Non-current, Gross" collected in flows must be analyzed

B2_14_M Changes in "A2420 - Derivatives, Current" collected in flows must be analyzed

B2_16_M Changes in "A2430 - Financial assets at fair value through profit or loss, C" collected in flows must be analyzed

B2_18_M Changes in "A2440 - Loans and cash advances, Current, Gross" collected in flows must be analyzed

B2_20_M Changes in "A1612 - Loans and cash advances, Non-current, Allowance" collected in flows must be analyzed

B2_22_M Changes in "A2442 - Loans and cash advances, Current, Allowance" collected in flows must be analyzed

B2_24_M Changes in "A1830 - Derivatives, Non-current" collected in flows must be analyzed

B2_26_M Changes in "A1840 - Financial assets at fair value through profit or loss, NC" collected in flows must be analyzed

B2_28_M Changes in "A1820 - Available-for-sale financial assets, Non-current" collected in flows must be analyzed

B2_30_M Changes in "A1850 - Other financial assets, Non-current" collected in flows must be analyzed

B2_32_M Changes in "A2410 - Available-for-sale financial assets, Current" collected in flows must be analyzed

B2_34_M Changes in "A2450 - Other financial assets, Current" collected in flows must be analyzed

B3_02_M Changes in "A3000 - NC assets or disposal groups classified as held for sale" collected in flows must be analyzed

B4_02_M Changes in "E199T - Equity attributable to owners of parent" collected in flows must be analyzed

B5_02_M Changes in "L1110 - Provisions for employee benefits, Non-current" collected in flows must be analyzed

B5_04_M Changes in "L2110 - Provisions for employee benefits, Current" collected in flows must be analyzed

B5_06_M Changes in "L1210 - Warranty provision, Non-current" collected in flows must be analyzed

B5_08_M Changes in "L1220 - Restructuring provision, Non-current" collected in flows must be analyzed

B5_10_M Changes in "L1230 - Legal proceedings provision, Non-current" collected in flows must be analyzed

B5_12_M Changes in "L1240 - Onerous contracts provision, Non-current" collected in flows must be analyzed

B5_14_M Changes in "L1250 - Prov. for decom., restoration and rehabilitation costs, NC" collected in flows must be analyzed

B5_16_M Changes in "L1260 - Miscellaneous provisions, Non-current" collected in flows must be analyzed

B5_18_M Changes in "L2210 - Warranty provision, Current" collected in flows must be analyzed

B5_20_M Changes in "L2220 - Restructuring provision, Current" collected in flows must be analyzed

B5_22_M Changes in "L2230 - Legal proceedings provision, Current" collected in flows must be analyzed

B5_24_M Changes in "L2240 - Onerous contracts provision, Current" collected in flows must be analyzed

B5_26_M Changes in "L2250 - Prov. for decom., restoration and rehabilitation costs, C" collected in flows must be analyzed

B5_28_M Changes in "L2260 - Miscellaneous provisions, Current" collected in flows must be analyzed

B5_30_M Changes in "L1510 - Borrowings, Non-current" collected in flows must be analyzed

B5_32_M Changes in "L1520 - Finance leases, Non-current" collected in flows must be analyzed

B5_34_M Changes in "L1530 - Convertible bonds, Non-current" collected in flows must be analyzed

B5_36_M Changes in "L1540 - Derivatives, Non-current" collected in flows must be analyzed

B5_38_M Changes in "L1550 - Other financial liabilities, Non-current" collected in flows must be analyzed

B5_40_M Changes in "L2510 - Borrowings, Current" collected in flows must be analyzed

B5_42_M Changes in "L2520 - Finance leases, Current" collected in flows must be analyzed

B5_44_M Changes in "L2530 - Convertible bonds, Current" collected in flows must be analyzed

B5_46_M Changes in "L2540 - Derivatives, Current" collected in flows must be analyzed


16

ID DESCRIPTION

B5_48_M Changes in "L2570 - Other financial liabilities, Current" collected in flows must be analyzed

B5_50_M Changes in "L3000 - Liabilities included in disposal groups HFS" collected in flows must be analyzed

B6_02_M The flow "F50 - Reclassification" must balance

B6_04_M The flow "F09 - Change in accounting policies" must balance

B6_06_M The flow "F70 - Internal merger" must balance, carry over to net income if necessary

B7_02_M Flows for impairment of investments in subsidiaries must be the same in the balance sheet and the income statement

C Intercompany Controls – Main Balances

C1_02_C The gross value of "A1610 - Loans and cash advances, Non-current, Gross" must be > or = impairment by partner at closing

C1_02_O The gross value of "A1610 - Loans and cash advances, Non-current, Gross" must be > or = impairment by partner at opening

C1_04_C The gross value of "Receivables, Non-current" must be > or = allowance for bad and doubtful debts by partner at closing

C1_04_O The gross value of "Receivables, Non-current" must be > or = allowance for bad and doubtful debts by partner at opening

C1_06_C The gross value of "A1810 - Investments in subsidiaries, JV and associates" must be > or = impairment by share at closing

C1_06_O The gross value of "A1810 - Investments in subsidiaries, JV and associates" must be > or = impairment by share at opening

C1_08_C The gross value of "A2210 - Trade receivables, Gross" must be > or = allowance for bad and doubtful debts by partner at closing

C1_08_O The gross value of "A2210 - Trade receivables, Gross" must be > or = allowance for bad and doubtful debts by partner at opening

C1_10_C The gross value of "Other receivables" must be > or = allowance for bad and doubtful debts by partner at closing

C1_10_O The gross value of "Other receivables" must be > or = allowance for bad and doubtful debts by partner at opening

C1_12_C The gross value of "A2440 - Loans and cash advances, Current, Gross value" must be > or = impairment by partner at closing

C1_12_O The gross value of "A2440 - Loans and cash advances, Current, Gross value" must be > or = impairment by partner at opening

D Intercompany Controls – Flow Analysis

D1_02_M Changes in "A1610 - Loans and cash advances, Non-current, Gross" detailed by Interco must be analyzed by flow

D1_04_M Changes in "A1612 - Loans and cash advances, Non-current, Allowance" detailed by interco must be analyzed by flow

D1_06_M Changes in "A1642 - Receivables, Non-current, Allowance" detailed by interco must be analyzed by flow

D1_08_M Changes in "A1810 - Investments in subsidiaries, JV and associates" detailed by interco must be analyzed by flow

D1_10_M Changes in "A1812 - Investments in subsidiaries, JV and associates, Impairment" detailed by interco must be analyzed by flow

D1_12_M Changes in "A2212 - Trade receivables, Allowance for bad and doubtful debts" detailed by interco must be analyzed by flow

D1_14_M Changes in "A2262 - Other receivables, Allowance for bad and doubtful debts" detailed by interco must be analyzed by flow

D1_16_M Changes in "A2440 - Loans and cash advances, Current, Gross" detailed by interco must be analyzed by flow

D1_18_M Changes in "A2442 - Loans and cash advances, Current, Allowance" detailed by interco must be analyzed by flow

D1_20_M Changes in "L1230 - Legal proceedings provision, Non-current" detailed by interco must be analyzed by flow

D1_22_M Changes in "L1260 - Miscellaneous provisions, Non-current" detailed by interco must be analyzed by flow

D1_24_M Changes in "L1550 - Other financial liabilities, Non-current" detailed by interco must be analyzed by flow

D1_26_M Changes in "L2230 - Legal proceedings provision, Current" detailed by interco must be analyzed by flow

D1_28_M Changes in "L2260 - Miscellaneous provisions, Current" detailed by interco must be analyzed by flow

D1_30_M Changes in "L2570 - Other financial liabilities, Current" detailed by interco must be analyzed by flow


17

ID DESCRIPTION

E Intercompany Controls – Breakdown vs. Account Total

E1_02_C "A1610 - Loans and cash advances, Non-current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_02_O "A1610 - Loans and cash advances, Non-current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_04_C "A1612 - Loans and cash advances, Non-current, Allowance" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_04_O "A1612 - Loans and cash advances, Non-current, Allowance" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_06_C "A1620 - Receivables on disposal of PPE, NC, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_06_O "A1620 - Receivables on disposal of PPE, NC, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_08_C "A1621 - Receivables on disposal of intangible assets, NC, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_08_O "A1621 - Receivables on disposal of intangible assets, NC, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_10_C "A1622 - Receivables on disposal of inv. in subsidiaries, NC, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_10_O "A1622 - Receivables on disposal of inv. in subsidiaries, NC, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_12_C "A1623 - Receivables on disposal of inv. in other entities, NC, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_12_O "A1623 - Receivables on disposal of inv. in other entities, NC, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_14_C "A1624 - Receivables on disposal of inv. in other assets, NC, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_14_O "A1624 - Receivables on disposal of inv. in other assets, NC, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_16_C "A1630 - Other receivables, Non-current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_16_O "A1630 - Other receivables, Non-current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_18_C "A1642 - Receivables, Non-current, Allowance" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_18_O "A1642 - Receivables, Non-current, Allowance" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_20_C "A1810 - Investments in subsidiaries, JV and associates" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_20_O "A1810 - Investments in subsidiaries, JV and associates" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_22_C "A1812 - Investments in subsidiaries, JV and associates, Impairment" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_22_O "A1812 - Investments in subsidiaries, JV and associates, Impairment" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_24_C "A2210 - Trade receivables, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_24_O "A2210 - Trade receivables, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_26_C "A2212 - Trade receivables, Allowance for bad and doubtful debts" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_26_O "A2212 - Trade receivables, Allowance for bad and doubtful debts" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_28_C "A2220 - Receivables on disposal of PPE, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_28_O "A2220 - Receivables on disposal of PPE, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_30_C "A2221 - Receivables on disposal of intangible assets, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_30_O "A2221 - Receivables on disposal of intangible assets, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_32_C "A2222 - Receivables on disposal of inv. in subsidiaries, C, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_32_O "A2222 - Receivables on disposal of inv. in subsidiaries, C, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_34_C "A2223 - Receivables on disposal of inv. in other entities, C, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_34_O "A2223 - Receivables on disposal of inv. in other entities, C, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_36_C "A2224 - Receivables on disposal of inv. in other assets, C, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing


18

ID DESCRIPTION

E1_36_O "A2224 - Receivables on disposal of inv. in other assets, C, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_38_C "A2230 - Dividends receivable" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_38_O "A2230 - Dividends receivable" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_40_C "A2240 - Other receivables, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_40_O "A2240 - Other receivables, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_42_C "A2250 - Accrued interests on receivables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_42_O "A2250 - Accrued interests on receivables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_44_C "A2262 - Other receivables, Allowance for bad and doubtful debts" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_44_O "A2262 - Other receivables, Allowance for bad and doubtful debts" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_46_C "A2440 - Loans and cash advances, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_46_O "A2440 - Loans and cash advances, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_48_C "A2442 - Loans and cash advances, Current, Allowance" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_48_O "A2442 - Loans and cash advances, Current, Allowance" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_50_C "L1230 - Legal proceedings provision, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_50_O "L1230 - Legal proceedings provision, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_52_C "L1260 - Miscellaneous provisions, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_52_O "L1260 - Miscellaneous provisions, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_54_C "L1310 - Debts on purchase of PPE, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_54_O "L1310 - Debts on purchase of PPE, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_56_C "L1311 - Debts on purchase of intangible assets, NC" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_56_O "L1311 - Debts on purchase of intangible assets, NC" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_58_C "L1312 - Debts on purchase of investments in subsidiaries, NC" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_58_O "L1312 - Debts on purchase of investments in subsidiaries, NC" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_60_C "L1313 - Debts on purchase of investments in other entities, NC" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_60_O "L1313 - Debts on purchase of investments in other entities, NC" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_62_C "L1314 - Debts on purchase of investments in other assets, NC" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_62_O "L1314 - Debts on purchase of investments in other assets, NC" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_64_C "L1320 - Other payables, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_64_O "L1320 - Other payables, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_66_C "L1550 - Other financial liabilities, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_66_O "L1550 - Other financial liabilities, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_68_C "L2230 - Legal proceedings provision, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing


19

ID DESCRIPTION

E1_68_O "L2230 - Legal proceedings provision, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_70_C "L2260 - Miscellaneous provisions, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_70_O "L2260 - Miscellaneous provisions, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_72_C "L2310 - Trade payables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_72_O "L2310 - Trade payables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_74_C "L2320 - Debts on purchase of property, plant and equipment, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_74_O "L2320 - Debts on purchase of property, plant and equipment, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_76_C "L2321 - Debts on purchase of intangible assets, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_76_O "L2321 - Debts on purchase of intangible assets, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_78_C "L2322 - Debts on purchase of investments in subsidiaries, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_78_O "L2322 - Debts on purchase of investments in subsidiaries, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_80_C "L2323 - Debts on purchase of investments in other entities, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_80_O "L2323 - Debts on purchase of investments in other entities, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_82_C "L2324 - Debts on purchase of investments in other assets, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_82_O "L2324 - Debts on purchase of investments in other assets, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_84_C "L2330 - Dividends payable" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_84_O "L2330 - Dividends payable" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_86_C "L2340 - Other payables, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_86_O "L2340 - Other payables, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_88_C "L2350 - Accrued interests on financial liabilities and payables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_88_O "L2350 - Accrued interests on financial liabilities and payables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E1_90_C "L2570 - Other financial liabilities, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

E1_90_O "L2570 - Other financial liabilities, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening

E2_02 "P1110 - Revenues" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

E2_04 "P1120 - Cost of sales" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

E2_06 "P1210 - Other income" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

E2_08 "P1310 - Distribution costs" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

E2_10 "P1410 - Administrative expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

E2_12 "P1510 - Other expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

E2_14 "P2120 - Interest income" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

E2_16 "P2140 - Dividends" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

E2_18 "P2150 - Other financial income" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

E2_20 "P2220 - Interest expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

E2_22 "P2230 - Other financial expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)


20

LIST OF INPUT FORMS

Legal consolidation (Actual)

Directories Folder INPUT SCHEDULE DESCRIPTION

ACTUAL

Balance

Balance

Profit and Loss

Assets


Flow analysis

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

Intercompany

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


21

Budget and Forecast Year-to-date approach for data entry


Annual Budget (BA)

Balances

Annual budget - Profit & Loss

Annual budget - Statement of Cash Flows

Intercompany

Annual budget - Intercompany

Monthly Budget (BM-YTD) CONSOLIDATION model

Balances

Monthly budget - Profit & Loss

Monthly budget - Statement of Cash Flows

Intercompany

Monthly budget - Intercompany - Profit & Loss

Monthly budget - Intercompany - Statement of Cash Flows

September Forecast (F09-YTD) CONSOLIDATION model

Balances

September forecast - Profit & Loss

September forecast - Statement of Cash Flows

Intercompany

September forecast - Intercompany - Profit & Loss

September forecast - Intercompany - Statement of Cash Flows

Periodic approach for data entry


Monthly Budget (BM-PER) PERIODICENTRY model

Balances

Monthly budget - Profit & Loss

Monthly budget - Statement of Cash Flows

Intercompany

Monthly budget - Intercompany - Profit & Loss

Monthly budget - Intercompany - Statement of Cash Flows

September Forecast (F09-PER) PERIODICENTRY model

Balances

September forecast - Profit & Loss

September forecast - Statement of Cash Flows

Intercompany

September forecast - Intercompany - Profit & Loss

September forecast - Intercompany - Statement of Cash Flows


22

LIST OF RETRIEVAL REPORTS

Legal consolidation Financial statement and analysis reports

Description

Statement of Financial Position

Statement of Financial Position by Audit ID

Statement of Financial Position by Entity

Statement of Financial Position by Flow

Statement of Financial Position by Flow and Audit ID

Statement of Profit or Loss

Statement of Profit or Loss by Audit ID

Statement of Profit or Loss by Entity

Statement of Other Comprehensive Income

Statement of Cash Flows

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

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

Merger by Entity

Merger by Audit ID

Perimeter Variations


23

Budget and forecast Annual Budget retrievals

Description

Profit and Loss - Annual Budget N+1 vs Actual N

Statement of Cash Flows - Annual Budget N+1 vs Actual N

Profit and Loss - Annual Budget N+1 vs September Forecast N

Statement of Cash Flows - Annual Budget N+1 vs September Forecast N

Monthly Budget retrievals

Description

Profit and Loss - Monthly Budget vs Annual Budget

Statement of Cash Flows - Monthly Budget vs Annual Budget

Profit and Loss - Monthly Budget N vs Actual N-1

Statement of Cash Flows - Monthly Budget N vs Actual N-1

Profit and Loss - Monthly Budget

Statement of Cash Flows - Monthly Budget

September Forecast retrievals

Description

Forecast N vs Actual N-1 vs Monthly Budget N - Breakdown by Entity

Profit and Loss - Forecast N vs Actual N-1 vs Monthly Budget N

Statement of Cash Flows - Forecast N vs Actual N-1 vs Monthly Budget N

Profit and Loss - Forecast N vs Actual N-1 vs Monthly Budget at Actual Rate N

Statement of Cash Flows - Forecast N vs Actual N-1 vs Monthly Budget at Actual Rate N

Controls

Description

Profit and Loss - Breakdown by Audit ID

Statement of Cash Flows - Breakdown by Audit ID

Profit and Loss - Breakdown by entity

Statement of Cash Flows - Breakdown by entity


24

PRESENTATION OF INPUT FORMS 1

Legal consolidation Assets

1 Data shown in the appendix come from the demonstration data set delivered with the starter kit: ACTUAL

– 2020.DEC – S000 – INPUT.


25

Assets (cont’d)


26

Assets (cont’d)


27



28

Equity and Liabilities (cont’d)


29

Profit and Loss

1

1 Lines marked with “IC” in a separate column indicate that it is possible to enter breakdown details by

partner for the account.


30

Non-Current Non-Financial Assets Property, Plant and Equipment


31

Non-Current Non-Financial Assets (cont’d)

Investment Property

Biological Assets

Intangible Assets


32

Financial Assets Investments in Subsidiaries

Other Financial Assets


33

Financial Assets (cont’d)

Financial Receivables

Cash and Cash Equivalents


34

Other Assets Inventories

Other Assets


35

Net Equity

Dividends Paid


36

Liabilities Provisions

Other Financial Liabilities


37

Liabilities (cont’d)

Debts and Payables

Other Liabilities


38

Intercompany Intercompany – Balance Sheet Accounts Breakdown of account A1810 – Investments in subsidiaries

Example of breakdown by partner for account L2340 – Other payables, Current


39

Intercompany – Profit and Loss Accounts

Example of breakdown by partner for account P1110 – Revenues


40

Budget and Forecast Profit and Loss for Monthly Budget (periodic entry)

Monthly Budget BA

January 2018February

2018March 2018 April 2018 May 2018 June 2018 July 2018 August 2018

September

2018

October

2018

November

2018

December

2018TOTAL 2018

December

2018Control

P1110 - Revenues IC 1 125 1 125 1 125 1 125 1 125 1 125 1 125 1 125 1 125 1 125 1 125 1 125 13 500 13 380 120

P1120 - Cost of sales IC (695) (695) (695) (695) (695) (695) (695) (695) (695) (695) (695) (695) (8 340) (8 280) 60

P1210 - Other income IC 115 115 115 115 115 115 115 115 115 115 115 115 1 380 1 380 0

P1310 - Distribution costs IC (15) (15) (15) (15) (15) (15) (15) (15) (15) (15) (15) (15) (180) (180) 0

P1410 - Administrative expenses IC (20) (20) (20) (20) (20) (20) (20) (20) (20) (20) (20) (20) (240) (240) 0

P1510 - Other expenses IC (30) (30) (30) (30) (30) (30) (30) (30) (30) (30) (30) (30) (360) (360) 0

P1610 - Gains or losses on sale of property, plant and equipment 0

P1611 - Gains or losses on sale of investment property 0

P1612 - Gains or losses on sale of intangible assets 0

P1613 - Gains or losses on sale of biological assets 0

P1614 - Gains or losses on sale of other assets 0

P1615 - Gains or losses on sale of shares in subsidiaries 7 000 7 000 7 000 0

P1616 - Gains or losses on sale of shares of other entities 0

P1620 - Merger result 0

P1650 - Net internal provision 0

P1660 - Operating fair value gains or losses 0

P199T - Operating profit 480 480 480 7 480 480 480 480 480 480 480 480 480 12 760 12 700 60


41

Statement of cash flows for September Forecast (periodic entry)

September Forecast - Statement of Cash Flows

PERIODIC - Periodic

2018.TOTAL - TOTAL 2018

GT20 - Global testing - USA 20

INPUT - Input data

I_NONE - No Intercompany

ACTUAL F09

March 2018 June 2018 September 2018 December 2018

SCF1000 - Profit (loss) 1 365 8 365 1 365 1 320

1

SCF2010 - Adjustments for income tax expense 600 600 600 585

SCF2020 - Adjustments for finance costs (510) (510) (510) (480)

SCF2110 - Adjustments for decrease (increase) in inventories

SCF2120 - Adj. for decrease (increase) in trade receivables

SCF2130 - Adj. for decrease (increase) in other op. receiv.

SCF2140 - Adj. for increase (decrease) in trade payables

SCF2150 - Adj. for increase (decrease) in other op. payables

SCF210B - Adj. for increase (decrease) in working capital

TSCF210 - Adj. for increase (decrease) in working capital

SCF2210 - Adj. for depreciation and amortisation expense

SCF2220 - Adj. for impair. loss (reversal) recognised in P&L

SCF2230 - Adjustments for provisions

SCF2250 - Adjustments for share-based payments

SCF2260 - Adjustments for fair value gains (losses)

SCF220B - Adj. for depreciation, amortization, provision, impair.

TSCF220 - Adj. for depreciation, amortization, provision, impair.

SCF2270 - Adjustments for profits of associates

SCF2280 - Other adjustments for non-cash items

SCF2310 - Adj. for losses (gains) on disposal of NC assets (7 000)

SCF2320 - Other adj. with cash effects in inv.or fin. CF

SCF232B - Other adj. for reconcile profit(loss)

TSCF230 - Other adj. for reconcile profit(loss) (7 000)

TSCF200 - Adjustments for reconcile profit (loss) 90 (6 910) 90 105

SCF3100 - Interests paid (90) (90) (90)

SCF3200 - Income taxes (refund) paid (600) (600) (600)

SCF3300 - Other inflows (outflows) of cash

SCF300B - Other (675)

TSCF300 - Net cash flows from (used in) operating activities 765 765 765 750

SCF4110 - Cash flows from losing control of subsidiaries 7 000

SCF4210 - Sales of eq./debt instr. of oth. ent. incl. assoc.

SCF4230 - Other cash receipts from sale of interests in JV

SCF410B - Proceeds from sale of short term inv. and inv. securities IC

TSCF410 - Proceeds from sale of short term inv. and inv. securities 7 000

SCF4120 - Cash flows used in obtaining control of subsidiaries

SCF4220 - Acq. of eq./debt instr. of oth. ent. incl. assoc. (5 500)

SCF4240 - Other cash payments to acquire interests in JV

SCF420B - Purchase of short term investment and investment securities IC (8 500)

TSCF420 - Purchase of short term investment and investment securities (5 500) (8 500)

SCF4310 - Proceeds from sale of property, plant & equipment

SCF4410 - Proceeds from sales of intangible assets

SCF4510 - Proceeds from sale of other assets

SCF430B - Proceeds from sales of intangible, tangible and other assets

TSCF430 - Proceeds from sales of intangible, tangible and other assets

SCF4320 - Purchase of property, plant and equipment

SCF4420 - Purchase of intangible assets

SCF4520 - Purchase of other assets

SCF440B - Purchase of intangible, tangible and other assets

TSCF440 - Purchase of intangible, tangible and other assets

SCF4810 - Dividends received IC 0

SCF4610 - Repaym. of advances & loans made to other parties

SCF4620 - Advances and loans made to other parties

SCF4710 - Cash rec. / future - fwd - opt. - swap contracts

SCF4720 - Cash pay. for future - fwd - opt. - swap contracts

SCF4820 - Interests received 600 600 600

SCF491B - Other inflows (outflows) of cash

SCF4910 - Other inflows (outflows) of cash

TSCF490 - Other inflows (outflows) of cash 600 600 600

TSCF400 - Net cash flows from (used in) investing activities 600 2 100 600 (8 500)

SCF5110 - Proceeds from issuing shares IC 2 000

SCF5310 - Proceeds from borrowings

SCF5320 - Repayments of borrowings

SCF530B - Proceeds/repayments of borrowings

TSCF530 - Proceeds/repayments of borrowings

SCF5210 - Payments to acquire or redeem entity's shares

SCF5220 - Proceeds from sale of entity's shares

SCF5230 - Proceeds from changes in ownership interests in subsidiaries

SCF5240 - Payments from changes in ownership interests in subsidiaries

SCF5400 - Payments of finance lease liabilities

SCF5600 - Other inflows (outflows) of cash 570

TSCF590 - Other inflows (outflows) of cash 570

SCF5500 - Dividends paid IC (1 000)

TSCF500 - Net cash flows from (used in) financing activities 1 570

SCF6100 - Effect of exch. rate changes on cash & cash equiv.

TSCF700 - Net increase (decrease) in cash and cash equivalents 1 365 2 865 1 365 (6 180)

1

SCF7100 - Cash and cash equivalents at beginning of period 15 040

SCF720B - Cash and cash equivalent at acquisition date (incoming)

SCF7300 - Cash and cash equivalents at end of period 16 405 19 270 20 635 14 455


42

Profit and Loss for Annual budget

BA F09

Separation column December 2018Separation column December 2017

P1110 - Revenues IC 13 380 13 485

P1120 - Cost of sales IC (8 280) (8 505)

P1210 - Other income IC 1 380 1 230

P1310 - Distribution costs IC (180) (135)

P1410 - Administrative expenses IC (240) (300)

P1510 - Other expenses IC (360) (465)

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 7 000

P1616 - Gains or losses on sale of shares of other entities

P1620 - Merger result

P1650 - Net internal provision

P1660 - Operating fair value gains or losses

P199T - Operating profit 12 700 5 310

P2120 - Interest income IC 2 280 2 370

P2130 - Financial fair value gains or losses

P2140 - Dividends IC

P2150 - Other financial income IC 240 285

P2210 - Allowance for provisions on shares

P2220 - Interest expenses IC (360) (405)

P2230 - Other financial expenses IC (180) (180)

P22BL - Balancing account - Income statement

P299T - Financial result 1 980 2 070

P499T - Profit (loss) before tax 14 680 7 380

P5010 - Income tax (2 160) (2 250)

P5020 - Deferred tax (180) (180)

P599T - Tax (2 340) (2 430)

P699T - Profit (loss) from continuing operations 12 340 4 950

P7000 - Profit (loss) from discontinued operations

P999T - Net income (loss) 12 340 4 950


43

Statement of cash flows for Monthly budget (year-to-date approach) Monthly Budget - Statement of Cash Flows

YTD - Year To Date



INPUT - Input data

PL99 - Period to date

I_NONE - No Intercompany

! Before starting SCF input, save P&L amounts first to update calculations

! Once completed, save data twice to save calculated SCF items BM BA

Separation column March 2018 June 2018 September 2018 December 2018 December 2018Separation column Control

SCF1000 - Profit (loss) 1 350 9 700 11 050 12 400 12 340 (60)

SCF2010 - Adjustments for income tax expense 585 1 170 1 755 2 340 2 340 0

SCF2020 - Adjustments for finance costs (480) (960) (1 440) (1 920) (1 920) 0

SCF210B - Adj. for increase (decrease) in working capital 0

SCF220B - Adj. for depreciation, amortization, provision, impair. 0

SCF2270 - Adjustments for profits of associates 0

SCF2310 - Adj. for losses (gains) on disposal of NC assets (7 000) (7 000) (7 000) (7 000) 0

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

SCF300B - Other (675) (1 350) (2 025) (2 700) (2 700) 0

TSCF300 - Net cash flows from (used in) operating activities 780 1 560 2 340 3 120 3 060 (60)

SCF410B - Proceeds from sale of short term inv. and inv. securities IC 7 000 7 000 7 000 7 000 0

SCF420B - Purchase of short term investment and investment securities IC (5 500) (5 500) (14 000) (14 000) 0

SCF430B - Proceeds from sales of intangible, tangible and other assets 0

SCF440B - Purchase of intangible, tangible and other assets 0

SCF4810 - Dividends received IC 0 0 0 0 0

SCF491B - Other inflows (outflows) of cash 0

TSCF400 - Net cash flows from (used in) investing activities 1 500 1 500 (7 000) (7 000) 0

SCF5110 - Proceeds from issuing shares IC 2 000 2 000 0

SCF530B - Proceeds/repayments of borrowings 0

SCF5500 - Dividends paid IC (1 000) (1 000) 0

SCF5600 - Other inflows (outflows) of cash 570 1 140 1 710 2 280 2 280 0

TSCF500 - Net cash flows from (used in) financing activities 570 1 140 1 710 3 280 3 280 0

TSCF700 - Net increase (decrease) in cash and cash equivalents 1 350 4 200 5 550 (600) (660) (60)

1 1

SCF7100 - Cash and cash equivalents at beginning of period 15 040 15 040 15 040 15 040 14 950 (90)

SCF720B - Cash and cash equivalent at acquisition date (incoming) 0

SCF7300 - Cash and cash equivalents at end of period 16 390 19 240 20 590 14 440 14 290 (150)

Intercompany (Monthly budget – year-to-date approach)

YTD - Year To Date



INPUT - Input data

PL99 - Period to date

SCF5500 - Dividends paid

BM BA

March 2018 June 2018 September 2018 December 2018 December 2018

I_NONE - No Intercompany (1 000) (1 000)

To be broken down 0 0 0 (100) 1

ALL_INTERCO - All Intercompany (900) (900)

I_GT10 - Global testing - USA 10 (900) (900)

Monthly Budget - Intercompany - Statement of Cash Flows

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