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STARTER KIT FOR IFRS, SP06 Configuration overview - Appendix
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - 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 .............................................................................................................................. 9 Statement of Comprehensive Income ....................................................................................................... 11 Statement of Changes in Equity ................................................................................................................ 12
LIST OF FLOWS ........................................................................................................................................... 13
LIST OF AUDIT IDS ...................................................................................................................................... 14
LIST OF CONTROLS FOR LEGAL CONSOLIDATION .............................................................................. 15
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 Profit and Loss ............................................................................................................................................... 24 Balance sheet ................................................................................................................................................ 25 Intercompany ................................................................................................................................................. 30 Balance sheet by flows .................................................................................................................................. 31 Budget and Forecast ................................................................................................................................... 34 Profit and Loss for Monthly Budget (periodic entry) ...................................................................................... 34 Statement of cash flows for September Forecast (periodic entry) ................................................................ 35 Profit and Loss for Annual budget ................................................................................................................. 36 Statement of cash flows for Monthly budget (year-to-date approach) .......................................................... 37 Intercompany (Monthly budget – year-to-date approach) ............................................................................. 37
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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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
A119B Clearing account - Property, plant and equipment
TA110 Property, plant and equipment
A1210 Investment property
A1211 Investment property, Depreciation
A1212 Investment property, Impairment
A129B Clearing account - Investment property
TA120 Investment property
A1310 Goodwill
A1312 Goodwill, Impairment
A139B Clearing account - Bargain purchase
TA130 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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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ID Description Assets
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
A149B Clearing account - Intangible assets
TA140 Intangible assets
A1500 Investments accounted for using equity method
A1510 Biological assets
A1511 Biological assets, Depreciation
A1512 Biological assets, Impairment
A159B Clearing account - Biological assets
TA150 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
TA160 Non-current receivables
A1710 Deferred tax assets
TA170 Deferred tax assets
A1810 Investments in subsidiaries, JV and associates
A1812 Investments in subsidiaries, JV and associates, Impairment
A181B Clearing account - Investments
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
A189B Clearing account - Financial assets, Non-current
TA180 Other non-current financial assets
A1910 Other assets, Non-current
TA190 Other non-current assets
TA100 Non-current assets
A2110 Raw materials
A2120 Merchandise
A2130 Production supplies
A2140 Work in progress
A2150 Finished goods
A2160 Other inventories
TA210 Inventories
A2210 Trade receivables, Gross
A2212 Trade receivables, Allowance for bad and doubtful debts
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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ID Description Assets
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
TA220 Trade and other current receivables
A2310 Income tax receivables
TA231 Current tax assets
A2320 Current biological assets
TA232 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
A249B Clearing account - Financial assets, Current
TA240 Other current financial assets
A2510 Prepaid expenses
A2520 Other assets, Current
TA250 Other current assets
A2610 Cash on hand
A2620 Short-term deposits and other cash equivalents
TA260 Cash and cash equivalents
TA200 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
TA300 NC assets and disposal groups HFS and distribution to owners
TA400 Current assets
TA000 Total assets
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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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
TE150 Other reserves
E1610 Retained earnings
TE100 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
TE200 Non-controlling interests
TE000 Total equity
L1110 Provisions for employee benefits, Non-current
TL110 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
TL120 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
L139B Clearing account - Receivables and payables, Non-current
TL130 Non-current payables
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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ID Description Equity and Liabilities
L1410 Deferred income tax liability
TL140 Deferred income tax liability
L1510 Borrowings, Non-current
L1520 Finance leases, Non-current
L1530 Convertible bonds, Non-current
L1540 Derivatives, Non-current
L1550 Other financial liabilities, Non-current
L159B Clearing account - Financial assets and liabilities, NC
TL150 Other non-current financial liabilities
L1610 Other liabilities, Non-current
TL160 Other non-current liabilities
TL100 Non-current liabilities
L2110 Provisions for employee benefits, Current
TL210 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
TL220 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
L239B Clearing account - Receivables and payables
TL230 Trade and other current payables
L2410 Current income tax liabilities
TL240 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
L259B Clearing account - Financial assets and liabilities, Current
TL250 Other current financial liabilities
L2610 Deferred income
L2620 Other liabilities, Current
L26BU Balancing account - Balance sheet
TL260 Other current liabilities
TL300 Current liab. other than liab. incl. in disposal groups HFS
L3000 Liabilities included in disposal groups HFS
TL400 Current liabilities
TL000 Total liabilities
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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Profit and Loss
ID Description Profit and Loss
P1110 Revenues
TP111 Revenues
P1120 Cost of sales
TP112 Cost of sales
P119B Clearing account - Gross profit
TP110 Gross profit
P1210 Other income
TP120 Other income
P1310 Distribution costs
P1410 Administrative expenses
P1510 Other expenses
P159B Clearing account - Operating profit
TP150 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
TP160 Other gains (losses)
TP190 Operating profit
P2120 Interest income
P2130 Financial fair value gains or losses
P2140 Dividends
P2150 Other financial income
TP210 Finance income
P2210 Allowance for provisions on shares
P2220 Interest expenses
P2230 Other financial expenses
P229B Clearing account - Financial result
P22BU Balancing account - Income statement
TP220 Finance costs
TP200 Financial result
P3000 Share of P&L of associates and JV accounted for using EM
TP400 Profit (loss) before tax
P5010 Income tax
P5020 Deferred tax
TP500 Tax
TP600 Profit (loss) from continuing operations
P7000 Profit (loss) from discontinued operations
TP800 NET INCOME (LOSS)
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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Statement of Cash Flows
ID Description Statement of Cash Flows
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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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ID Description Statement of Cash Flows
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
SCF4910 Other inflows (outflows) of cash
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
SCF5600 Other inflows (outflows) of cash
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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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Statement of Comprehensive Income
ID Description Statement of Comprehensive Income
SCI1000 Profit (loss) for the period
SCI2410 Gains (losses) on revaluation, before tax
SCI2420 Income tax relating to gains (losses) on revaluation
SCI2499T OCI, net of tax, gains (losses) on revaluation
SCI2510 Actuarial gains (losses) on defined benefit plans
SCI2520 Income tax relating to actuarial gains (losses)
SCI2599T OCI, net of tax, actuarial gains (losses) on benefit plans
SCI2619 Share of OCI of associates, JV using EM not reclass. to P&L
SCI2719 OCI, NC assets, disposal groups as HFS not be reclass. to PL
SCI2010T OCI that will not be reclassified to profit(loss),net of tax
SCI2110 Gains (losses) on exch. diff. on translation, before tax
SCI2120 Income tax relating to gains (losses) on exch. diff.
SCI2130 Reclass. adj. on exchange diff. on translation,before tax
SCI2140 Income tax relating to reclass. adj. on exchange differences
SCI2199T OCI, net of tax, exchange differences on translation
SCI2210 Gains (losses) on remeasuring AFS fin. assets, before tax
SCI2220 Income tax relating to gains (losses) on AFS
SCI2230 Reclass. adjustments on AFS financial assets, before tax
SCI2240 Income tax relating to reclassification adjustments on AFS
SCI2299T OCI, net of tax, available-for-sale financial assets
SCI2310 Gains (losses) on cash flow hedges, before tax
SCI2320 Income tax relating to gains (losses) on cash flow hedges
SCI2330 Reclassification adjustments on cash flow hedges, before tax
SCI2340 Income tax relating to reclass. adj. on cash flow hedges
SCI2350 Adj. for amounts transfrd to carrying amount of hedged items
SCI2360 Income tax, transfer to carrying amount of hedged asset
SCI2399T OCI, net of tax, cash flow hedges
SCI2629 Share of OCI of associates, JV using EM being reclass. to PL
SCI2729 OCI, NC assets and disp. groups as HFS being reclass. to PL
SCI2020T OCI that may be reclassified to profit(loss), net of tax
SCI2999T Other comprehensive income, net of tax
SCI3999T Comprehensive income
SCI3100 Comprehensive income, attributable to owners of parent
SCI3200 Comprehensive income, attributable to NCI
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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Statement of Changes in Equity
ID Description Statement of Changes in Equity
SCE0000 Balance at opening
SCE0010 Changes in accounting policies
SCE0099T Balance at opening as restated
SCE1100 Profit (loss) for the period
SCE1200 Other comprehensive income, net of tax
SCE1099T Comprehensive income
SCE2000 Issue of shares
SCE3000 Dividends paid
SCE4000 Transfers
SCE5000 Issue of convertible notes
SCE6000 Share-based payments
SCE7000 Purchase and disposal of treasury shares
SCE8000 Transactions with non-controlling interests
SCE9000 Other movements
SCE9999T Balance at closing
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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LIST OF FLOWS
ID Description
F00 Opening
F01 Incoming units
F02 Change in consolidation method
F05 Change in accounting policies
F06 Dividends
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
F80 Currency translation adjustment
F92 Change in interest rate
F98 Outgoing units
F99 Closing
FSCP Generic scope variation
END Period end closing
T110 Issued capital
T120 Share premium
T130 Treasury shares
T150 Other reserves
T160 Retained earnings
T199 Equity attributable to owners of parent
T299 Non-controlling interests
T999 Total equity
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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LIST OF AUDIT IDS
ID Description
INPUT Input
LOCAL_ADJ Local adjustments
ALL_INPUT All local input
ADJ_GC_M Manual adjustments entries (GC)
ADJ_LC_M Manual adjustments entries (LC)
CONS_EQ Consolidation of equity accounts
DIVIDENDS Elimination of internal dividends - A
IC_ELIM Elimination of intercompany accounts - A
INVESTMENTS Elimination of investments - A
ADJ_ELIM_AUTO Adjustments and elimination Auto
ADJ_ELI_M Manual elimination entries
ALL_CONSO Total Consolidation entries
FS_ADJ Adjustment on financial statements - SCF, SCI, SCE
ALL_AUDITID Total Adjusted
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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LIST OF CONTROLS FOR LEGAL CONSOLIDATION
ID DESCRIPTION
A Main Balance Controls
A0_02 Balance sheet at closing of previous year must equal to balance sheet at opening
A1_02_C Total Assets must equal Total Liabilities and Equity at closing
A1_02_O Total Assets must equal Total Liabilities and Equity 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 asssets" must be > or = amortization and impairment at closing
A1_38_O The gross value of "A1490 - Other intangible asssets" 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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
16
ID DESCRIPTION
A1_46_O The gross value of "Receivables, Non-current" must be > or = allowance for bad and doubtful debts at opening
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
A2 Intercompany Controls – Breakdown vs. Account Total
A2_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
A2_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
A2_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
A2_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
A2_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
A2_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 closing
A2_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
A2_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
A2_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
A2_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
A2_14_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
A2_14_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
A2_16_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
A2_16_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
A2_18_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
A2_18_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
A2_20_C "A1642 - Receivables, Non-current, Allowance" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing
A2_20_O "A1642 - Receivables, Non-current, Allowance" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening
A2_22_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
A2_22_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
A2_24_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
A2_24_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
A2_26_C "A2210 - Trade receivables, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing
A2_26_O "A2210 - Trade receivables, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening
A2_28 "P1110 - Revenues" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_30 "P1120 - Cost of sales" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_32 "P1210 - Other income" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_34 "P1310 - Distribution costs" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_36 "P1410 - Administrative expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_38 "P1510 - Other expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_42 "P2120 - Interest income" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_44 "P2120 - Interest income" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_46 "P2140 - Dividends" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_48 "P2150 - Other financial income" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
17
ID DESCRIPTION
A2_50 "P2220 - Interest expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_52 "P2230 - Other financial expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)
A2_54_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
A2_54_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
A2_56_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
A2_56_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
A2_58_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
A2_58_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
A2_60_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 opening
A2_60_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 closing
A2_62_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
A2_62_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
A2_64_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
A2_64_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
A2_66_C "A2230 - Dividends receivable" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing
A2_66_O "A2230 - Dividends receivable" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening
A2_68_C "A2240 - Other receivables, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing
A2_68_O "A2240 - Other receivables, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening
A2_70_C "A2250 - Accrued interests on receivables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing
A2_70_O "A2250 - Accrued interests on receivables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening
A2_72_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
A2_72_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
A2_74_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
A2_74_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
A2_76_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
A2_76_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
A2_78_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
A2_78_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
A2_80_C "L1260 - Miscellaneous provisions, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing
A2_80_O "L1260 - Miscellaneous provisions, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening
A2_82_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
A2_82_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
A2_84_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
A2_84_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
A2_86_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
A2_86_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
A2_88_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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
18
ID DESCRIPTION
A2_88_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
A2_90_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
A2_90_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
A2_92_C "L1320 - Other payables, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing
A2_92_O "L1320 - Other payables, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening
A2_94_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
A2_94_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
A2_96_C "L2230 - Legal proceedings provision, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing
A2_96_O "L2230 - Legal proceedings provision, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening
A2_98_C "L2260 - Miscellaneous provisions, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing
A2_98_O "L2260 - Miscellaneous provisions, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening
A3 Flow Analysis Controls
A3_02 Changes in "TA110 - Property, plant and equipment" collected in flows must be analyzed
A3_04 Changes in "TA120 - Investment property" collected in flows must be analyzed
A3_06 Changes in "TA140 - Intangible assets" collected in flows must be analyzed
A3_10 Changes in "TA151 - Biological assets" collected in flows must be analyzed
A3_100 Changes in "L1550 - Other financial liabilities, Non-current" collected in flows must be analyzed
A3_102 Changes in "L2510 - Borrowings, Current" collected in flows must be analyzed
A3_104 Changes in "L2520 - Finance leases, Current" collected in flows must be analyzed
A3_106 Changes in "L2530 - Convertible bonds, Current" collected in flows must be analyzed
A3_108 Changes in "L2540 - Derivatives, Current" collected in flows must be analyzed
A3_110 Changes in "L2570 - Other financial liabilities, Current" collected in flows must be analyzed
A3_112 Changes in "L3000 - Liabilities included in disposal groups HFS" collected in flows must be analyzed
A3_14 Changes in "A1810 - Investments in subsidiaries, JV and associates" collected in flows must be analyzed
A3_16 Changes in "A1812 - Investments in subsidiaries, JV and associates, Impairment" collected in flows must be analyzed
A3_18 Changes in "A1642 - Receivables, Non-current, Allowance" collected in flows must be analyzed
A3_22 Changes in "A2212 - Trade receivables, Allowance for bad and doubtful debts" collected in flows must be analyzed
A3_24 Changes in "A2262 - Other receivables, Allowance for bad and doubtful debts" collected in flows must be analyzed
A3_26 Changes in "A1610 - Loans and cash advances, Non-current, Gross" collected in flows must be analyzed
A3_28 Changes in "A2420 - Derivatives, Current" collected in flows must be analyzed
A3_30 Changes in "A2430 - Financial assets at fair value through profit or loss, C" collected in flows must be analyzed
A3_32 Changes in "A2440 - Loans and cash advances, Current, Gross" collected in flows must be analyzed
A3_34 Changes in "A1612 - Loans and cash advances, Non-current, Allowance" collected in flows must be analyzed
A3_36 Changes in "A2442 - Loans and cash advances, Current, Allowance" collected in flows must be analyzed
A3_38 Changes in "A1830 - Derivatives, Non-current" collected in flows must be analyzed
A3_40 Changes in "A1840 - Financial assets at fair value through profit or loss, NC" collected in flows must be analyzed
A3_42 Changes in "A1820 - Available-for-sale financial assets, Non-current" collected in flows must be analyzed
A3_44 Changes in "A1850 - Other financial assets, Non-current" collected in flows must be analyzed
A3_46 The "F01 - Incoming" flow must balance
A3_48 The "F05 - Change in accounting policies" flow must balance
A3_50 The "F50 - Transfer" flow must balance
A3_52 Flows for impairment of investments in subsidiaries must be the same in the balance sheet and the income statement
A3_54 Changes in "A2410 - Available-for-sale financial assets, Current" collected in flows must be analyzed
A3_56 Changes in "A2450 - Other financial assets, Current" collected in flows must be analyzed
A3_58 Changes in "A3000- NC assets or disposal groups classified as held for sale" collected in flows must be analyzed
A3_60 Changes in "TE100- Equity attributable to owner of parent" collected in flows must be analyzed
A3_62 Changes in "L1110 - Provision for employee benefits, Non current" collected in flows must be analyzed
A3_64 Changes in "L2110 - Provisions for employee benefits, Current" collected in flows must be analyzed
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
19
ID DESCRIPTION
A3_66 Changes in "L1210 - Warranty provision, Non-current" collected in flows must be analyzed
A3_68 Changes in "L1220 - Restructuring provision, Non-current" collected in flows must be analyzed
A3_70 Changes in "L1230 - Legal proceedings provision, Non-current" collected in flows must be analyzed
A3_72 Changes in "L1240 - Onerous contracts provision, Non-current" collected in flows must be analyzed
A3_74 Changes in "L1250 - Prov. for decom., restoration and rehabilitation costs, NC" collected in flows must be analyzed
A3_76 Changes in "L1260 - Miscellaneous provisions, Non-current" collected in flows must be analyzed
A3_78 Changes in "L2210 - Warranty provision, Current" collected in flows must be analyzed
A3_80 Changes in "L2220 - Restructuring provision, Current" collected in flows must be analyzed
A3_82 Changes in "L2230 - Legal proceedings provision, Current" collected in flows must be analyzed
A3_84 Changes in "L2240 - Onerous contracts provision, Current" collected in flows must be analyzed
A3_86 Changes in "L2250 - Prov. for decom., restoration and rehabilitation costs, C" collected in flows must be analyzed
A3_88 Changes in "L2260 - Miscellaneous provisions, Current" collected in flows must be analyzed
A3_90 Changes in "L1510 - Borrowings, Non-current" collected in flows must be analyzed
A3_92 Changes in "L1520 - Finance leases, Non-current" collected in flows must be analyzed
A3_94 Changes in "L1530 - Convertible bonds, Non-current" collected in flows must be analyzed
A3_98 Changes in "L1540 - Derivatives, Non-current" collected in flows must be analyzed
A3_02 Changes in "TA110 - Property, plant and equipment" collected in flows must be analyzed
A4 Intercompany Controls – Flow Analysis
A4_02 Changes in "A1610 - Loans and cash advances, Non-current, Gross" detailed by interco must be analysed by flow
A4_04 Changes in "A1612 - Loans and cash advances, Non-current, Allowance" detailed by interco must be analysed by flow
A4_06 Changes in "A1642 - Receivables, Non-current, Allowance" detailed by interco must be analysed by flow
A4_10 Changes in "A1810 - Investments in subsidiaries, JV and associates" detailed by interco must be analysed by flow
A4_12 Changes in "A1812 - Investments in subsidiaries, JV and associates, Impairment" detailed by interco must be analysed by flow
A4_14 Changes in "A2212 - Trade receivables, Allowance for bad and doubtful debts" detailed by interco must be analysed by flow
A4_16 "E1610 - Retained earnings" on flow "F06 - Dividend": Sum of interco values (I_ALL) must be < or = to total amount (I_NONE)
A4_18 Changes in "A2262 - Other receivables, Allowance for bad and doubtful debts" detailed by interco must be analysed by flow
A4_20 Changes in "A2440 - Loans and cash advances, Current, Gross" detailed by interco must be analysed by flow
A4_22 Changes in "A2442 - Loans and cash advances, Current, Allowance" detailed by interco must be analysed by flow
A4_24 Changes in "L1230 - Legal proceedings provision, Non-current" detailed by interco must be analysed by flow
A4_26 Changes in "L1260 - Miscellaneous provisions, Non-current" detailed by interco must be analysed by flow
A4_28 Changes in "L1550 - Other financial liabilities, Non-current" detailed by interco must be analysed by flow
A4_30 Changes in "L2230 - Legal proceedings provision, Current" detailed by interco must be analysed by flow
A4_32 Changes in "L2260 - Miscellaneous provisions, Current" detailed by interco must be analysed by flow
A4_34 Changes in "L2570 - Other financial liabilities, Current" detailed by interco must be analysed by flow
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
20
LIST OF INPUT FORMS
Legal consolidation (Actual)
Directory Folder INPUT SCHEDULE DESCRIPTION
ACTUAL
Input forms
Balance sheet
Profit and Loss
Intercompany
Balance sheet by flow
Local reports
Statement of Financial position
Income Statement
Intercompany control report
Consistency between opening balance and previous year closing
Statement of Cash Flow
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
21
Budget and Forecast Year-to-date approach for data entry
Directories Folder INPUT SCHEDULE DESCRIPTION
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
Directories Folder INPUT SCHEDULE DESCRIPTION
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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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 Other Comprehensive Income by Audit ID
Statement of Other Comprehensive Income by Entity
Statement of Cash Flows
Statement of Cash Flows by Audit ID
Statement of Cash Flows by Entity
Statement of Changes in Equity
Breakdown reports
Description
Breakdown by Entity
Breakdown by Audit ID and Interco
Control reports
Description
Data Consistency Dashboard
Opening Balance Integrity
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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
24
PRESENTATION OF INPUT FORMS 1
Legal consolidation Profit and Loss
1 Data shown in the appendix come from the demonstration data set delivered with the starter kit: ACTUAL – 2020.12 – E0.
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
30
Intercompany
Example of breakdown by partner for account P1110 – Revenues
Example of breakdown by flow and partner for account A1810 – Investments in subsidiaries
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
34
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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
35
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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
36
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
STARTER KIT FOR IFRS, SP06 – CONFIGURATION OVERVIEW - APPENDIX
37
Statement of cash flows for Monthly budget (year-to-date approach) Monthly Budget - Statement of Cash Flows
YTD - Year To Date
2018.TOTAL - TOTAL 2018
GT20 - Global testing - USA 20
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
2018.TOTAL - TOTAL 2018
GT20 - Global testing - USA 20
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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