TransferPrices Workshop

8/11/2019 TransferPrices Workshop

1/66

Transfer Prices (Workshop)

Solution Management ERP FinancialsSAP AG


2/66

Legal Disclaimer

This presentation is a preliminary versionand not subject to your licenseagreement or any other agreement withSAP. This document contains onlyintended strategies, developments, andfunct ionalities of the SAP product and isnot intended to be binding upon SAP toany particular course of business,product strategy, and/or development.Please note that this document is subjectto change and may be changed by SAP atany time without notice. SAP assumes noresponsibility for errors or omissions in

this document.


3/66

SAP AG 2009. All right s reserved. / Page 3

1. Introduction and Definition of Terms

2. Fundamentals of the Transfer Pricing Solution

3. Transfer Prices from the Viewpoint of PCA

4. Transfer Prices in the Various Applications5. New Functions in PCA

6. Posting Examples

Agenda


4/66

Corporate ExecutiveBoard

?

Strategic Enterprise Control

Legal view - that of the independent legal companies

Group view - that of the organization as a whole

Profit center view - that of the decentralized responsibility areas

BRA

Division A

Division B

J

America Europe/Africa Asia

MEX

D

USAF

E


5/66

Group view Legal view Profit center view

Profit center 1

CoCd 1 CoCd 2 CoCd 3 CoCd 4

Group

Profit center 2

Parallel Valuation Approaches


6/66

Definition of a Transfer Price

A transfer price is a price used to valuate the transfer of goods and services betweenindependent organizational units.


7/66

Transfer Prices in the R/3 System

Controlling area

PCAPCA

FIFI

COCO

Transfer price from the group viewpoint = group production costs

Transfer price from the profit center viewpoint = management price

Transfer price from the legal viewpoint = sales and purchase price

Company code

Profit center


8/66


Semifin.material

Distributioncenter Sales

order

Finishedproduct

Rawmaterial

Productionorder

Cost center

Productionorder


9/66

Production

order

Salesorder

Cost center

Company code 1

PrCtr1 PrCtr2 PrCtr3 PrCtr4

75100

120

CCtr 20

Assumed Plan = Actual => No Variances

220

240

Company code 2 Company code 3

Production

order

Semifin.material

Rawmaterial

Distributioncenter

Finishedproduct

L 120

G 90

P 140L 120

G 90

P 140

L 70

G 70

P 75

L 70

G 70

P 75

G 70

L 70

P 70 P 240

G 90

L 220



10/66






6. Posting Examples

Agenda


11/66

PCAPCA

Profit center 1 Profit center 2

Quantity and Value Flow

FIFICOCO--OMOM COCO--

PAPA

Directcosts COCO--

PCPC

Overh

eadcosts

Purchase Production Transfer Sale

Processanddata

V

A

L

U

E

F

L

O

W


12/66

PCAPCA


FIFICOCO--OMOM

COCO--PAPA

Directcosts

Overhe

adcosts

Material Ledger

COCO--PCPC

or or

LGP

Processanddata

LGP

StockLGP

The Concept of Parallel Value Flows

V

A

L

U

E

F

L

O

W


13/66

Currency and Valuation Profile

Currency type

Valuation

0

1

2

Company code currency

Group currency

10 30

10

Leg.

30

PrCtr.

30Grp

Legal

Group

PrCtr


14/66

Activating the C & V Profile

.COCO--OMOM

Controlling

COCO--PCPC

MaterialLedger

C & VProfile

Activate

Cur.

Leg.

Cur.

Leg.

Leg.

Cur.

Cur.

Grp

Cur.

Grp

Cur.

Grp

Cur.

PrCtr

Cur.

PrCtr

Cur.

PrCtr


15/66

Scenarios

or orPCAPCA

Profit Center Accounting

FIFI

Financial Accounting

mand.

opt.

opt.

COCO--OMOM

Controlling

COCO--PCPC

COCO--

PAPA

mand.

Material Ledger

FIFI--AAAA

MLMLCur.

Leg.

Cur.

Leg.

Cur.

Leg.

Cur.

Leg.

Cur.

Leg.

Cur.

Grp

Cur.

Grp

Cur.

Grp

Cur.

Grp

Cur.

Grp

Cur.

PrCtr

Cur.

PrCtr

Cur.

PrCtr

Cur.

PrCtr

Cur.

PrCtr

mand. opt.

opt.

opt.


16/66

Example I - Group Valuation

PCAPCAProfit Center Account ing

FIFI


COCO--OMOM

Controlling

COCO--PCPC

COCO--PAPA

Material Ledger

operational

Cur.

Grp

Cur.

Grp

Cur.

Grp

Cur.

Leg.

Cur.

Grp

Cur.

Leg.

Cur.Leg.

Cur.

Grp

Cur.

Leg.

FIFI--AAAA


17/66

Example II - PCA Valuation

Profit Center Account ing

FIFI


COCO--OMOM

Controlling

COCO--PCPC

COCO--PAPA

Material Ledger

operational

Cur.

PrCtr

Cur.

PrCtr

Cur.

PrCtr

Cur.

PrCtr

Cur.

PrCtr

Cur.

Leg.

Cur.

Leg.

Cur.

Leg.

Cur.

Leg.

PCAPCA

FIFI--AAAA


18/66

Summary I

Parallel value flows throughout all ofFinancials

The valuation approaches stored in the

system are defined in the currency andvaluation profile.

You can store up to- 3 valuations in- 2 currencies

throughout your system.


19/66

Summary II

Inventory is valuated using all activevaluation approaches in parallel.

The material ledger is a subsidiary ledger

in inventory accounting.

Inventories are valuated by plant orcompany code in the R/3 System.

Inventories of one material in one plant

always belong to the same profit center.


20/66

No influence on posting logic.

Parallel values posted to the sameaccounts.

Parallel valuation approaches are currentlyonly supported for goods movements.

Summary III


21/66






6. Posting Examples

Agenda


22/66

Transfer Prices Between Profit Centers

TPTP

TP

TP

TP


23/66

Goods movements valuated with sale orpurchase price

Goods movements valuated with groupcost of goods manufactured

Goods movements valuated with internallyagreed pr ices

Legal

Group

Profit center

Valuation Approaches in PCA


24/66

Transfer Prices in PCA


PCA

Transferpreis150

Quantity flow

Parallel value flows

120

MaterialProductionorder

Logistics

FI/CO

Transfer pr ice150


25/66

Transfer Prices in PCA


PCA

Quantity flow

Parallel value flows

120

MaterialProductionorder

Logistics

FI/CO

Materialconsumption 150

Internal revenue: - 150

Cost of sales + 120Stock - 120


26/66

Flexible Transfer Pricing

0001 C- - -

0001 A X100 X2000002 B X100 X300- - -

0001 PROD1 X2000001 PROD2 X300

- - -

5.5%

5%6.25%

Transfer price

Plant Product group

Plant Prod.grp PrCtr Rec.PrCtr

Plant Material PrCtr

TP markup

TP markup

1200 DEM1500 DEM


27/66

Customizing for Transfer Pricing

Transfer price

Pricing procedure Condition types

Access seq.

Conditiontables


28/66

Customizing for Transfer Pricing

TP01Calc. rule C

Cond.class B

TPB1Calc. rule C

Cond.class B

TP02Calc. rule A

Cond.class A

Variant for transfer pricing: 0

Fixed price150

Calc. price95

Markup10%

Pricing procedureStep Condition type From To Cond.formula10 TP01

20 TPB1 10030 TP02 20 20


29/66

Planning - Valuation with PCA Cost Est.

HALB1

FERT- REP

HALB2

MGK 500,-

HALB3

MEK 1800, - MGK 500,

PrCtr 1 PrCtr 2

TP 3000,-

MEK 1400,-MEK 1000

HALB1 1ST 400000 1000,-HALB2 2St 412000 1400,-

HALB3 1ST Lief.v.anderen 3000,-.

PrCtr: X100 Material FERT-REPPlanversion: 001Jahr: 1999

MGK 800,-

SEMI1

PROD- REP

SEMI2

MOH 500

SEMI3

MDC 1800 MOH 500

PrCtr 1 PrCtr 2

TP 3000

MDC 1400MDC 1000

SEMI1 1unit 400000 1000SEMI2 2units 412000 1400

SEMI3 1unit " Goods from other PrCtrs" 3000

PrCtr: X100 Material PROD-REPPlan version: 001Year: 1999

MOH 800


30/66

Planning - Valuation with Transfer Prices

PrCtr Receiver PrCtr Material Plant Transfer price

X100 X200 REP-1 0001 1200 USD

X100 X300 REP-2 0001 1000 USD

PrCtr PPrCtr Acct Material Plant Qty

X100 X200 800000 REP-1 0001 10 un.X100 X300 800000 REP-2 0001 5 un.

Revenue

12,0005,000

PrCtr: X100Plan version: 001Year: 1999


31/66

Analysis of Profit Centers in CO-PA

PrCtr X100 PrCtr X200

L 70

G 60

P 70

PrCtr X300

Company code 0001

SEMI PROD

10

P 85

L 80

L 100

G 70

P 120

Val. CoCd PrCtr Mat. Rev. Costs CCtr/Group

PCA 0001 X100 SEMI 75 70

Legal 0001 X200 PROD 100 80 70PCA 0001 X200 PROD 120 85

Company code 0002

G 70

PCA 75 PCA 120CCtr

L 80

G 70

P 85


32/66

Summary I

Profit centers earn profit just like independent companies.Goods movements can be valuated using transfer prices.

Goods movements between profit centers can be analyzed inCO-PA.

No internal payables/receivables are posted.


33/66

Summary II

Transfer prices are calculated using conditions.Plan costs are taken from the profit center cost estimate.

Plan revenues are found using transfer pricing.


34/66






6. Posting Examples

Agenda


35/66

Parallel Valuation Approaches in FI

FIFIGeneral Ledger

Currency andValuation Profile

Valuation Currency type

Legal Company code currency

Group Group currency

PCA Group currency

Legal

Group

PCA

Document


36/66

Parallel Valuation Approaches in FI-AA

AAAAIMIM

Cap. investm. order

L 50

G 40

P 60

Depreciation area

Area Cur.type

50 01 1040 11 3160 21 32

Settleto asset


37/66

Parallel Valuation Approaches in CO

Currency and valuation profile

Legal Company code currency

Group Group currency

PCA Group currency

Actual version 002

Actual version 001

Actual version 000

CO area currency

Object currency

CO data

Transaction currency

Valuation Currency type

COCO


38/66

TP 700 USD

Additional Actual Versions in CO

Legal 500

PrCtr 600

Group 400-300 DEM

Material Overhead

700 70 DEM

400

500

70

70

PrCtr 1

operational70

PrCtr 2


39/66

Internal revenues- Variable COS_____________________

Contribution margin I- Fixed COS_____________________

Contribution margin II- Overhead

. . .

_____________________

Operating resul t

Transfer Prices in CO-PA

Company code 1

PrCtr1 PrCtr2 PrCtr3

75100

120-+

Company code 2

L 100

G 70

P 120

L 70

G 70

P 75

G 70

L 70

P 70

Profit

center

Company code

L 70

G 70

P 75

Profitability report:PrCtr1


40/66

Legal

PrCtr

Group

Material Inventories

Material Costing

Inventory Management

Invoice Verification

Production Order Delivery

Production Order Settlement


41/66

Product Cost Planning

Material Activity Overhead Profit St.price

DEM 1000.00 100.00 100.00 1200.00

USD 170.00 50.00 50.00

$330

$230 $270.00

USD 400.00 50.00 50.00 $500.00

Controlling areaCOCO--PCPC

Legal mat. cost estimate

Group cost estimate

Profit center cost estimate

Legal 1200

PrCtr $500

Group $270


42/66

Reporting - Group Costing

+

-+

+

-+

0812347-1235485855967-0956/434

Company code 0001Company code 0002Company code 0003

Profit center PC - 1Profit center PC - 3Profit center PC - 5Profit center PC - 9

30,000 34,400 4,40045,000 47,000 2,00054,000 63,900 9,90012,500 13,500 1,00020,000 22,500 2,500

21,500 27,900 6,40010,000 11,000 1,000

9,000 15,000 3,000500 900 400

2,000 1,000 2,000

Material number Material Production Profit

. . .


43/66


44/66

Example: Value-Added Chain I

CoCd BX03, Plant WX09CoCd BX03, Plant WX09

PrCtr X400

CoCd BX02, Plant WX03CoCd BX02, Plant WX03

PrCtr X300

PrCtr X100

Stock transferStock transfer

Sale: 300DMSale: 300DMPrCtr transfer: 240 DMPrCtr transfer: 240 DM

Production in another plantProduction in another plant

SaleSale == PrCtr transferPrCtr transfer: 800 DM: 800 DM

PrCtr transfer: 200 DMPrCtr transfer: 200 DM

GROUP

FINISH

SEMI

RAW 1 RAW 1

RAW 2

SEMI

Legal sale price

Profit center transfer pric e

Markup: 20% on material


45/66

PrCtr X400

R A W 1 M a t e r i a l A c t i v i t y O v e r h e a d P r o f i t P r C t r P r o f i t C o C d P r i c e M L

( L ) U S $ 1 0 0 , 0 0 1 0 0 , 0 0

( G ) D E M 2 0 0 , 0 0 2 0 0 , 0 0

( P ) D E M 2 0 0 , 0 0 2 0 0 , 0 0

PrCtr X300

R A W 1 M a t e r i a l A c t i v i t y O v e r h e a d P r o f i t P r C t r P r o f i t C o C d P r ic e M L

( L ) D E M 3 0 0 , 0 0 3 0 0 , 0 0

( G ) D E M 2 0 0 , 0 0 4 0 , 0 0 1 0 0 , 0 0 2 0 0 , 0 0

( P ) D E M 2 4 0 , 0 0 2 4 0 , 0 0

PrCtr X100

R A W 2 M a t e r i a l A c t i v i t y O v e rh e a d P ro f i t P rC t r P ro f i t C o C d P r i c e M L

(L ) D E M 1 5 0 , 0 0 1 5 0 , 0 0

(G ) D E M 1 5 0 , 0 0 1 5 0 , 0 0

(P ) D E M 1 5 0 , 0 0 1 5 0 , 0 0

S E M I M a t e r i a l A c t i v i t y O v e r h e a d P r o f i t P r C t r P r o f i t C o C d P r i c e M L

( L ) D E M 4 5 0 , 0 0 2 0 0 , 0 0 4 4 , 0 0 6 9 4 , 0 0

( G ) D E M 3 5 0 , 0 0 2 0 0 , 0 0 4 4 , 0 0 9 0 , 0 0 1 0 0 , 0 0 5 9 4 , 0 0

( P ) D E M 4 4 0 , 0 0 2 0 0 , 0 0 4 4 , 0 0 6 8 4 , 0 0

S E M I M a t e r i a l A c t i v i t y O v e r h e a d P r o f i t P r C t r P r o f i t C o C d P r i c e M L

( L ) U S $ 4 0 0 , 0 0 4 0 0 , 0 0

( G ) D E M 3 5 0 , 0 0 2 0 0 , 0 0 4 4 , 0 0 2 0 6 , 0 0 2 0 6 , 0 0 5 9 4 , 0 0

( P ) D E M 8 0 0 , 0 0 8 0 0 , 0 0

F I N I S H M a t e r i a l A c t i v i t y O v e r h e a d P r o f i t P r C t r P r o f i t C o C d P r i c e M L

( L ) U S $ 4 0 0 , 0 0 5 0 , 0 0 4 0 , 0 0 4 9 0 , 0 0

( G ) D E M 3 5 0 , 0 0 3 0 0 , 0 0 1 2 4 , 0 0 2 0 6 , 0 0 2 0 6 , 0 0 7 7 4 , 0 0

( P ) D E M 8 0 0 , 0 0 1 0 0 , 0 0 8 0 , 0 0 9 8 0 , 0 0

300 DM300 DM

800 DM800 DM

200 DM200 DM

CoCd BX03, Plant WX09CoCd BX03, Plant WX09 CoCd BX02, Plant WX03CoCd BX02, Plant WX03

GROUP

240 DM240 DM

800 DM800 DM

Legal sale price

Profit center transfer pri ceMarkup: 20% on material

S56_100-400

S56_100-431

S56_100-120

S56_100-431

S56_100-400

S56_P-100

Example: Value-Added Chain II


46/66

Purchasing and Sales

PrCtr1 PrCtr 2

L 70G 70

P 75

L 100G 70

P 120

100

Company A Company B

IDOC

Goods issue

Goods receipt

Stock transferorder

Invoice receipt

Invoice issue

120


47/66


48/66

Pricing in SD

Group Valuation KW00 Revenues/CostsType b, statistical

PCA Valuation PC00 Revenues

Type c, statistical

PCVP CostsType h, statistical

Type h reads the material ledger price in the profit center valuation

Type c performs pricing for the profit center valuation

Type b reads the material ledger price in the group valuation

Up to and including Release 4.5, no condi tions of type b were transferred to

CO-PA. Group costs of goods manufactured are transferred to CO-PA from thecorresponding costing or from a user exit


49/66

Posting Example

Sale between companies within the group

FIFI

L - LegalG - Group

Goods usage

L 50G 40

Receivables

L 150G 150

Revenues

L 130G 40

Sales tax

L 20G 20

Stock

L 50G 40

Stock

L 80G 40

GR/IR

L 80G 40

IC profi t acct

LG 90 IC profi t acct

LG 90

Price diff.

L 50G

Input tax

L 20G 20

Vendor

L 150G 150

GR/IR

L 80G 40

Goods issueGoods receipt

Invoice receipt

Billing document


50/66

Account Categories

FIFI

Accounts with parallel valuation

Accounts without parallel valuation

Clearing accounts

L 150G 150

VAC

L 130G 130

Receivables

L 20G 20

Input tax

L 20G 20

Sales tax

L 150G 150

Vendor

L 130G 40

Revenues

L 50G 40

Stock

L 80 130

G 75 40

GR/IR

L 50G 40

Usage

L 50

G 40

Change in stk

L 50G

Price diff.

L 50

G 40

Expense


51/66

Summary I

Parallel valuations in FI follow the same logic as the parallelcurrencies.

No influence on posting logic.

Parallel values posted to the same accounts.

Additional accounts only required for:- Clearing of payables and receivables- Internal revenues and costs


52/66

Summary II

In FI-AA the parallel valuations are stored in differentdepreciation areas.

In CO the parallel valuation approaches are stored in separateactual versions.

The additional actual versions are stored in the system as deltaversions.

In CO-PA legal and profit-center valuation are stored inseparate ledgers.

In CO-PA group valuation is stored in the legal ledger inseparate value fields.


53/66

Restrictions I

Transfer prices currently can only be used for goodsmovements.

FI-AA can only store those valuation approaches that are activein FI as well.

Group costing is only possible within one controlling area.

Parallel valuation approaches are only possible within onecontrolling area.

No parallel valuation approaches for unvaluated sales orderstock.


54/66

Restrictions II

WIP at targets does require the legal valuation as theoperational one.

WIP at targets will only be calculated in the operationalvaluation.

Parallel valuation approaches are only possible with invoice

verification in Logistics.Automatic invoice receipt for cross-company processing uses

EDI, even within the same system.


55/66






6. Posting Examples

Agenda


56/66

Scenarios

PCAPCAProfit Center Account ing

FIFI


COCO--OMOM

Controlling

COCO--PCPC

COCO--PAPA

Material Ledger

FIFI--AAAA

MLML

Operational

Cur.

Leg.

Cur.

PrCtr

Cur.

Grp

Cur.

Leg.

Cur.

PrCtr

Cur.

Grp

Cur.

Leg.

Cur.

PrCtr

Cur.

Grp

Cur.

Leg.

Cur.

Grp

Cur.

PrCtr

Cur.

PrCtr


57/66

Conventions for Representing Postings

PCAPCA

Int. change in stockV

A

L

U

E

F

L

OW

FIFI

COCO--PCPC

COCO--OMOM

COCO--PAPA

Process

UpdateinCO

Addit ional

posting lines inProfit CenterAccount ing

Processanddata

Account

Postings in FI

L = LegalG = GroupP = PrCtr


58/66

Example of a Posting in Release 3.0

Consumption forproduction order

FIFI

COCO--PCPC

COCO--OMOM

COCO--PAPA

Processanddata

L 60

Consumption

Stock

L 60

Consumption

L 60

Consumption

L 60

V

A

L

U

E

F

L

OW

PCAPCA


59/66

Material Withdrawal for a Production Order

PCAPCAPrCtr 1

FIFI

COCO--PCPC

COCO--OMOM

COCO--PAPA

Consumption forproduction order

PrCtr 2

PrCtr 1

PrCtr 2

Transfer pri ce = 150

Processanddata

Consumption

L 100G 80P 150

ConsumptionL 100G 80P 150

Stock

LGP

10080

120

Int. change in stock

P 120V

A

L

U

E

F

L

OW

Internal revenues

P 150

Consumption

150


60/66

Activity Allocation for a Production Order

FIFI

COCO--PCPC

COCO--OMOM

COCO--PAPA

Act iv ityallocation

PrCtr 1 PrCtr 2Processanddata

Int. activity alloc .

L 600

G 600

P 600


L

G

P

600

600

600

V

A

L

U

E

F

L

OW

PrCtr 1 PrCtr 2


P 600


P 600

PCAPCA


61/66

Results Analysis and Settlement of WIP

PCAPCA

FIFICOCO--PCPC

COCO--OMOM

COCO--PAPA

Results analysis,WIP settlement

Processanddata

FI document

Production costs

L 700

G 680

P 750

V

A

L

U

E

F

L

OW

Change WIP

P 750

Balance WIP

L 700

G 680P 750

Change WIP

L

G

P

700

680

750


62/66

Delivery to Stock Within the Same Plant

PCAPCA

FIFI COCO--OMOM

COCO--PAPA

Deliveryto stock

Processanddata

Stock

L 500

G 400

P 600

Factory output

L

G

P

500

400

600

V

A

L

U

E

F

L

OW

Costs

P 750

Factory output

L

G

P

500

400

600

Costs

L 700

G 680

P 750

COCO--

PCPC

Factory output

P 600,-


63/66

Stock Transfer Between Profit Centers

Plant1PrCtr 1

Stock transfer

PrCtr 1

V

A

L

U

E

F

L

OW

FIFI

COCO--PCPC

COCO--OMOM

COCO--PAPA

Plant2PrCtr 2

PrCtr 2Transfer price = 100

Processanddata

Int. change in stkP 60

Internal revenues

P 100

Int.change in stk

P 100

Goods from PrCtrP 100

Stock

L 80

G 40

P 90

Stock

L

G

P

504060

30

PCAPCA

Price diff.

L 30

G

P 10


64/66

Primary Posting to a Cost Center

Processanddata

PCAPCA

FIFI

COCO--PCPC

COCO--OMOM

COCO--PAPA

Primary postingto cost center

Expense

P 200

Expense

L 200

G 200

P 200

Expense

L 200G 200

P 200

200

200

200

V

A

L

U

E

F

L

OW

Vendor

L

G

P

200

200

200


65/66


Thank you


66/66

Copyright 2010 SAP AG

All Rights Reserved

No part of this publication may be reproduced or t ransmitted in any form or for any purpose without the express permission of SAP AG. The information contained hereinmay be changed without prior notice.

Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors.

Microsoft, Windows, Excel, Outlook, and PowerPoint are registered trademarks of Microsoft Corporation.

IBM, DB2, DB2 Universal Database, System i, System i5, System p, System p5, System x, System z, System z10, System z9, z10, z9, iSeries, pSeries, xSeries, zSeries,eServer, z/VM, z/OS, i5/OS, S/390, OS/390, OS/400, AS/400, S/390 Parallel Enterprise Server, PowerVM, Power Architecture, POWER6+, POWER6, POWER5+,POWER5, POWER, OpenPower, PowerPC, BatchPipes, BladeCenter, System Storage, GPFS, HACMP, RETAIN, DB2 Connect, RACF, Redbooks, OS/2, Parallel Sysplex,MVS/ESA, AIX, Intelligent Miner, WebSphere, Netfinity, Tivoli and Informix are trademarks or registered trademarks of IBM Corporation.

Linux is the registered trademark of Linus Torvalds in the U.S. and other countries.

Adobe, the Adobe logo, Acrobat, PostScript, and Reader are either trademarks or registered trademarks of Adobe Systems Incorporated in the United States and/or othercountries.

Oracle is a registered trademark of Oracle Corporation.

UNIX, X/Open, OSF/1, and Motif are registered trademarks of the Open Group.

Citrix, ICA, Program Neighborhood, MetaFrame, WinFrame, VideoFrame, and MultiWin are trademarks or registered trademarks of Citrix Systems, Inc.

HTML, XML, XHTML and W3C are trademarks or registered trademarks of W3C, World Wide Web Consortium, Massachusetts Institute of Technology.

Java is a registered trademark of Sun Microsystems, Inc.

JavaScript is a registered trademark of Sun Microsystems, Inc., used under license for technology invented and implemented by Netscape.

SAP, R/3, SAP NetWeaver, Duet, PartnerEdge, ByDesign, SAP Business ByDesign, and other SAP products and services mentioned herein as well as their respective logosare 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 andservices 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 affil iated companies ("SAP Group") for informational purposes only,without representation or warranty of any kind, and SAP Group shall not be liable for errors or om issions with respect to the materials. The only warranties for SAP Groupproducts and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construedas constituting an additional warrant.

Documents

TransferPrices Workshop