BPC100NW IFRSSP3 Dataentry

SAP BUSINESS PLANNING AND
CONSOLIDATION 10.0,
VERSION FOR SAP NETWEAVER, POWERED BY HANA
STARTER KIT FOR IFRS, SP3

Data Entry Guide
STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE
Copyright
(2012-08-31) 2012 SAP AG. All rights reserved.

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TABLE OF CONTENTS
A.
1.
1.1.
1.2.
1.3.
2.
2.1.
2.2.
2.3.
2.4.
3.
3.1.
3.2.
4.
4.1.
4.2.
4.3.
4.4.
4.5.
4.6.
4.7.
4.8.
4.9.
4.10.
4.11.
4.12.
5.
5.1.
5.2.
5.3.
6.
ACTUAL CATEGORY ............................................................................................................................ 5

Data Entry Navigation .......................................................................................................................... 5
Data Entry Format................................................................................................................................... 5
Graphic Charter ...................................................................................................................................... 5
Intercompany Breakdown ....................................................................................................................... 5
General Data Entry Principles ............................................................................................................. 6
Signs ....................................................................................................................................................... 6
Order of Data Entry ................................................................................................................................. 6
Flow Entry ............................................................................................................................................... 6
Local Adjustments................................................................................................................................... 7
Business Process Flows ...................................................................................................................... 7
Identification ............................................................................................................................................ 7
Detailed Activities.................................................................................................................................... 7
Data Input .............................................................................................................................................. 8
Balance ................................................................................................................................................... 8
Input Forms for Flow Analysis .............................................................................................................. 10
Non-Current Non-Financial Assets ....................................................................................................... 10
Financial Assets .................................................................................................................................... 13
Other Assets ......................................................................................................................................... 17
Net Equity ............................................................................................................................................. 18
Net Equity EM ....................................................................................................................................... 21
Liabilities ............................................................................................................................................... 22
Specific Operations ............................................................................................................................... 24
IC Balance Sheet .............................................................................................................................. 25
IC Profit and Loss .............................................................................................................................. 26
IC Control Balance (Control Report) ................................................................................................. 26
Data Validation .................................................................................................................................... 27
Controls ................................................................................................................................................. 27
Types of Controls .................................................................................................................................. 27
Running the Controls ............................................................................................................................ 28
Data Submission ................................................................................................................................. 28
B.
1.
2.
2.1.
2.2.
2.3.
2.4.
3.
3.1.
3.2.
4.
4.1.
4.2.
5.
5.1.
5.2.
5.3.
6.
7.
ANNUAL BUDGET CATEGORY ......................................................................................................... 30

Overview .............................................................................................................................................. 30
Principles ............................................................................................................................................. 30
Order of Data Entry ............................................................................................................................... 30
General Information displayed in the Page Axis ................................................................................... 30
Graphic Charter .................................................................................................................................... 31
Periodicity ............................................................................................................................................. 31
Business Process Flow ...................................................................................................................... 31
Identification .......................................................................................................................................... 31
Detailed Activities.................................................................................................................................. 31
Data Input ............................................................................................................................................ 32
BA_Balance .......................................................................................................................................... 32
BA_INTERCOMPANY .......................................................................................................................... 33
Data Validation .................................................................................................................................... 34
Cross controls between P&L and Cash Flow ....................................................................................... 34
Intercompany Controls .......................................................................................................................... 35
Intercompany Reports ........................................................................................................................ 35
Data Submission ................................................................................................................................. 35
C.
1.
1.1.
1.2.
2.
2.1.
MONTHLY BUDGET CATEGORY ...................................................................................................... 37

Overview .............................................................................................................................................. 37
Year to Date approach .......................................................................................................................... 37
Periodic approach ................................................................................................................................. 38
Principles ............................................................................................................................................. 38
2.2.
2.3.
2.4.
3.
3.1.
3.2.
4.
4.1.
4.2.
5.
5.1.
5.2.
5.3.
6.
7.
8.

Graphic Charter .................................................................................................................................... 39
Periodicity ............................................................................................................................................. 39
Identification .......................................................................................................................................... 39
Data Input ............................................................................................................................................ 40
BM_Balance_YTD or _PER .................................................................................................................. 40
BM_INTERCOMPANY_YTD or _PER.................................................................................................. 43
Data Validation .................................................................................................................................... 44
Intercompany Reports ........................................................................................................................ 45
Data Submission ................................................................................................................................. 45
Data Transfer to the Consolidation Model (Periodic approach) .................................................... 45
D.
1.
1.1.
1.2.
2.
2.1.
2.2.
2.3.
2.4.
3.
3.1.
3.2.
4.
4.1.
4.2.
5.
5.1.
5.2.
5.3.
6.
7.
FORECAST CATEGORY ..................................................................................................................... 46

Overview .............................................................................................................................................. 46
Year to Date approach .......................................................................................................................... 46
Periodic approach ................................................................................................................................. 47
Principles ............................................................................................................................................. 47
Graphic Charter .................................................................................................................................... 48
Periodicity ............................................................................................................................................. 48
Identification .......................................................................................................................................... 48
Data Input ............................................................................................................................................ 49
F09_Balance_YTD or _PER ................................................................................................................. 49
F09_INTERCOMPANY_YTD or _PER ................................................................................................. 51
Data Validation .................................................................................................................................... 52
Data Submission ................................................................................................................................. 52
Data Transfer to the Consolidation Model (Periodic approach) .................................................... 53
A.
ACTUAL CATEGORY
1.
Data Entry Navigation
1.1.
Data Entry Format
Data input forms are organized into workbooks, which are again organized into folders, according to their
content. For example, the input form Financial Receivables belongs to the workbook Financial Assets which
is placed in the subfolder Flow Analysis.
The input forms are organized into one folder, ACTUAL, and three subfolders according to the recommended
order of data entry:
Subfolder
Description
Balances
Input forms for entering main balances for profit and loss, assets and
equity and liabilities.
Flow Analysis
Input forms for analyzing the variations between opening and closing for
balance sheet accounts.
Intercompany
Input forms for entering breakdown details by partner for both balance
sheet and income statement accounts.
The data input forms can be accessed via the Data Entry Business Process Flow or directly in the different
subfolders of the server input form folder.
1.2.
Graphic Charter
The formatting imposes certain rules on the presentation of the input forms in order to keep the data entry
coherent and guide the business end-user through the data entry process.
Data should not be entered in a cell if any of the following applies:
The given account/flow cross-over is not authorized. For example, an increase in depreciation (flow F25)
is not relevant for tax accounts.
The cell contains a calculation formula, for instance an aggregation.
The cell contains opening balance data on the opening flow.
The actual format of the cells indicates the data type:
Cell format
1.3.
Description
Hatched
The account/flow crossover is not authorized.
Colored fill
and bold font
The cell contains a subtotal resulting from a calculation formula, for instance
an aggregation.
Intercompany Breakdown
To help users identify intercompany accounts, an additional column with the abbreviation IC indicates when
entering breakdown details by partner is relevant.
For income statement accounts, this information is shown in the balance input form.
For balance sheet accounts, this information is shown in the flow analysis input forms.
2.
General Data Entry Principles
2.1.
Signs
Assets are entered as positive amounts, except for depreciations, amortizations and provisions which are
entered as negative amounts.
Equity and liabilities are entered as positive amounts.
Expenses and income figures are entered as positive amounts.
2.2.
Order of Data Entry
The Business Process Flow for data entry and the organization of the different input forms into subfolders
guide the end-user through a step-by-step approach for entering data:
The order is:
Closing balances (Profit & Loss, Assets, Equity and Liabilities)
Period movements (breakdown by flow)
Intercompany details
2.3.
Flow Entry
Analyzing data by flow makes it possible to identify variations in the balance sheet between the opening and
closing position, and thus enable the calculation of statement of cash flows line items. Flows available in data
input forms are classified into the following categories:
Flows for current transactions
Flows for specific operations
Consolidation flows dedicated to companies using the equity method which are themselves holder of
consolidated investments
2.3.1.
Flows for Current Transactions
Variations in balance sheet accounts, excluding net equity:

F15: net variation, for balance sheet accounts, such as trade receivables, for which a distinction between
increase and decrease is not necessary
F20: increase, for investments, loans and borrowings
F25: allowance on amortizations/depreciations/impairments/provisions
F30: decrease as a result of disposal or repayment
F35: write-back of impairments/provisions
F40: subscription to capital increase
F55: fair value adjustment, increase and decrease
Changes in shareholder equity:

F06: dividends paid
F10: net profit for the period
F20: specific operations on treasury shares, hedging reserves
F30: specific operations on treasury shares, fair value reserves and hedging reserves
F40: capital increase
F55: impact on reserves of fair value adjustments
2.3.2.
Flows for Specific Operations
Three specific operations are identified in dedicated flows:

F09: changes in accounting policies
F50: reclassification
F70: mergers
These transactions can be entered in each input form or in a dedicated input form, Specific Operations.
The balance of flows F09 and F50 (assets = liabilities) as well as the balance of flow F70 (assets - liabilities =
impact on account P1620 - Merger result) are subject to controls. For more information about data validation
controls, see the section on Data Validation.
2.3.3.
Consolidation Flows Dedicated to Equity Method Companies
Consolidation flows dedicated to companies using the equity method which are holders of consolidated
investments relate to:
The impact of currency translation adjustment: flow F80

The impact of scope changes:
F01: incoming entities
F92: financial interest changes of subsidiaries which are consolidated using the full method
F98: outgoing entities
2.4.
Local Adjustments
Data entry is normally done using the INPUT Input Data audit ID. However, local adjustments can also be
entered in input forms using the audit ID INPUT11 Adjustment to Group accounting policies.
The audit ID can be selected in the EPM context pane.
Only one leaf level audit ID (INPUT or INPUT11) must be selected for data entry and it is possible to retrieve
the sum of the audit IDs INPUT and INPUT11 by selecting the node ALL_INPUT.
3.
Business Process Flows
The starter kit for IFRS contains a preconfigured Business Process Flow (BPF) for data entry dedicated to
the Actual category named L1 Data Entry.
This BPF guides the business end-user through the data collection process and the different data input
forms. Moreover, it helps understanding the logical order of the data entry forms, how to run the validation
controls as well as the actions to be performed once the data entry and validation has been completed.
3.1.
Identification
Dimension
3.2.
Description
Category
The reporting scenario for which data is entered (ACTUAL Actual from GL)
Entity
The entity for which data is entered.
Time
The period for which data is entered.
Detailed Activities
Activities
Description
Import Data
Import external data
Enter Data
Balance
Non-Current, Non-Financial Assets
Activities
Description
Financial Assets
Other Assets
Net Equity
Net Equity for EMs
Liabilities
Specific Operations
Intercompany (Balance Sheet, P&L, Controls)
Validate Data
Run Controls
Interco Reports
Access to Intercompany reconciliation reports
Submit Data
Change the work status to Submitted
4.
Data Input
The following information is outlined for each input form:

Section
Description
Purpose
Brief description of the contents
Prerequisites
List of input forms to be completed first in order for the given input form
to be relevant
Subsequent data
requirements
entry
Breakdown input forms to be filled in afterwards
Data entry principles
Flows and accounts
Note
Controls to be carried out before closing the input form
4.1.
Balance
The input form Balance includes the following worksheets:

Profit and Loss
Assets
Equity and Liabilities
These are the first input forms in which to enter data or, in the case of a data interface, the first input forms to
be checked before any additional entries are made.
Note: When an entity is consolidated for the first time, the opening balance (F00) must also be entered (see
1
for further information on incoming entities and first consolidation).
Example: Business Units
When entities are split into business units, the net income of the legal company is split between the different
business units, whereas other net equity items are assigned to the primary business unit. The overall
balance sheet is not split between the business units and certain balance sheet items remain with the
primary business unit.
Refer to the Operating Guide
This example illustrates how to balance the balance sheet entered by business unit using balancing
accounts, and how to transfer the net income of each business unit to the net equity of the primary business
unit.
Subsidiary S is split between business units S1 and S2, and the net income of the data entry period is
assigned to S2.
Closing balances are as follows:
Profit and loss
Unit S1
Unit S2
The net income of business unit S2 is transferred to the net equity of the primary business unit S1 via the
net income balancing account.
Assets
Unit S2
Equity and liabilities

Unit S1
Unit S2
The balance sheets of the primary business unit and the other business units are balanced assets versus
liabilities in the balance sheet balancing account.
4.2.
Input Forms for Flow Analysis
The following input forms allow for the analysis of changes in the balance sheet between opening and
closing of the data entry period.
The principles are:
For all balance sheet accounts, flow F15 Net variation is calculated as the difference between opening
and movement flows.
The analysis of changes by flow is required for most assets and liabilities in order to build the statement
of cash flows. For these accounts, the flow F15 Net variation identifies the total variation to be broken
down by flow. In the input forms, the flow F15 will in this case be placed at the end of the expansion in the
Control column. Moreover, the data cells will be hatched indicating a non-authorized account/flow pair.
For certain assets, like receivables, and liabilities, like loans, the distinction between increase and
decrease is not necessary. The variation between the opening and closing positions is thus fully allocated
to the flow F15 - Net variation. In the input forms, the flow F15 will in this case be placed at its natural
position in the expansion.
The flow analysis input forms should be completed after entering the closing balances (Balance input form).
In the event that a change in accounting policies or a merger transaction takes place during the data entry
period, it is recommended to enter data in the input form Specific Operations before completing the other
input forms.
All input forms are outlined below with each worksheet appearing according to how it is organized in the
workbook.
4.3.
Non-Current Non-Financial Assets
4.3.1.
Property, Plant and Equipment
Purpose
Analysis of the changes in property, plant and equipment.
Prerequisites
Input form Balance, worksheet Assets
Input form Specific Operations (if relevant)
For changes in gross book value:

Flow F20 is used for acquisition or activation of new property, plant and equipment
Flow F30 is used for disposal of property, plant and equipment
Flow F55 is used for the impact of the fair value when property, plant and equipment are evaluated with
this method
For depreciation:
Flow F25 is used for the allowance of the period
Flow F30 records the outflow of accumulated amortization on the date of sale
Flow F55 is used for depreciation adjustment when property, plant and equipment is evaluated with this
method (see example below)
For impairment:
Flow F30 records the outflow of accumulated impairment on the date of sale
Flow F35 is used for the write-back of impairment
For specific operations*:
Flow F50 is used for:
o Account reclassification
o Writing off fully depreciated property, plant and equipment
10
Flow F09 records the impact of a change in accounting policies

Flow F70 is used in the context of merger operations
*Specific operations can also be entered in the input form Specific Operations.
Example
Company F owns a building with a net book value of 900 (Gross book value = 1000 and depreciation = 100).
The fair value of the building is evaluated at 1200.
The company applies the revaluation method for this type of assets.
The worksheet Property, plant and equipment should be filled in as follows:
Note
The Control column, which shows the difference between the total variation and variations analyzed by flow,
must equal 0 for all accounts.
4.3.2.
Investment Property
Purpose
Analysis of the changes in investment property.
Prerequisites
For the changes in the gross book value:

Flow F20 is used for acquisition or activation of new investment property
Flow F30 is used for disposal of investment property
Flow F55 is used for the impact of the fair value when investment property is evaluated with this method
For depreciation:
Flow F30 records the outflow of accumulated depreciation on the date of sale
For impairment:
Account reclassification
Writing off fully depreciated investment property
11
Note
4.3.3.
Intangible Assets
Purpose
Analysis of the changes in intangible assets.
Prerequisites

Flow F20 is used for acquisition or activation of new intangible assets
Flow F30 is used for disposal of intangible assets
Flow F55 is used for the impact of the fair value when intangible assets are evaluated with this method
For amortization:
Flow F30 records the outflow of accumulated amortization on the date of sale
Flow F55 is used for amortization adjustment when intangible assets are evaluated with this method (see
example for Property, plant and equipment)
For impairment:
Flow F50 is used for
Writing off fully depreciated intangible assets

Note
4.3.4.
Biological Assets
Purpose
Analysis of the changes in biological assets.
Prerequisites
12


Flow F20 is used for acquisition or activation of new biological assets
Flow F30 is used for disposal of biological assets
Flow F55 is used for the impact of the fair value when biological assets are evaluated with this method
For depreciation:
Flow F30 records the outflow of accumulated depreciation on the date of sale
For impairment:
Writing off fully depreciated biological assets
Note
4.4.
Financial Assets
4.4.1.
Investments in Subsidiaries
Purpose
Analysis of variation in value of investments in subsidiaries.
Prerequisites
Subsequent data entry requirements
Transactions entered for account A1810 - Investments in subsidiaries, JV and associates and A1812 Investments in subsidiaries, JV and associates, Impair. must be broken down by share in the input form IC
Balance Sheet, located in the Intercompany subfolder
For investments in subsidiaries, JV and associates:

Flow F20 is used for investment purchases
Flow F30 is used for disposals
Flow F40 is used for subscriptions to capital
Flow F55 is used, if necessary, for fair value entries of the data entry period
For impairment:
Flow F25 is used for impairment
13
Flow F30 is used to reverse impairment when the share is sold

Flow F55 is used, if necessary, for fair value entries of the data entry period
Flow F50 may be used for item movements or within the account for reclassification of shares (see
example 2)
Flow F09 records the impact of a change in accounting policies on share evaluation
Example 1: Entering data in merger-related flows
Entity A takes over entity B retroactively at 01/01/N. Data is as follows:
The value of B securities held by entity A at 31/12/N-1 amounts to 1000
Prior to the merger, entity A purchased entity B securities for the amount of 200
B contributes with a securities portfolio comprising shares in C for the amount of 100 and in D for the
amount of 300
Data entry in the worksheet Investments in subsidiaries for entity A is as follows:
The breakdown by share of investments in subsidiaries in the input form IC Balance Sheet for entity A is
entered as follows:
Example 2: Investments previously held in an entity which enters the group consolidation scope
Entity A has bought securities in company B in N-2 for 500. Company B enters the consolidation scope on
01/01/N.
For entity A, data entry period N, the worksheet Investments in subsidiaries is entered as follows:
The breakdown by share of the investments in subsidiaries in the input form IC Balance Sheet for entity A is
entered as follows:
14
Note
The Control column, which shows the difference between the total variation and variations analyzed by
flow, must equal 0 for all shares and for the account total.
The total amount declared by share must not exceed the total of the account.
4.4.2.
Financial Receivables
Purpose
Analysis of the changes in financial receivables.
Prerequisites
Breakdown of financial receivables by partner in the input form IC Balance Sheet
For receivables gross value, changes are allocated to flow F15. It is possible to post manually all or any
of the variation on other flows, and flow F15 is updated automatically.
For allowances for bad debts:
Flow F25 is used for the allowance of the data entry period,
Write-backs should be entered on the flow F35.
Flow F55 is used for the impact of the fair value.
Flow F50* is used for account reclassification. It is notably used when transferring a non-current asset
into a current asset.
Flow F09* records the impact of a change in accounting policies
Flow F70* is used in the context of merger operations
Note
must equal 0 for the bad debts account allowances.
4.4.3.
Other Financial Assets
Purpose
Analysis of the changes in other financial assets:
Loans and cash advances and related allowances

Derivatives
Financial assets at fair value through profit or loss
Other financial assets including those for sale
Prerequisites
15

Breakdown by partner of loans and cash advances and related allowances in the input form IC Balance
Sheet
Flow F20 is used for increasing financial assets corresponding to monetary transactions, like purchasing
securities and granting loans
Flow F30 is used for decreasing financial assets, like disposal and repayment
Flow F25 is used for allowances for bad debts
Flow F35 is used for write-backs, justified by the decrease or the end of the risk
Flow F55 is used for the impact of the fair value
Flow F50* is used for account reclassification, notably when transferring a non-current asset into a
current asset.
Note
4.4.4.
Cash and Cash Equivalents
Purpose
Analysis of the changes in cash and cash equivalents.
Prerequisites
Input form Balance, worksheet Equity and Liabilities
The variation between the opening and closing position is automatically posted on flow F15. It is possible
to manually post all or any of the variation on other flows and flow F15 will automatically be updated.
Flow F55 is used for the possible impact of fair value
Flow F50* is used for account reclassification.
Note
16
4.5.
Other Assets
4.5.1.
Inventories
Purpose
Analysis of the changes in inventories.
Prerequisites
The variation between the opening and closing position is automatically posted on flow F15. It is possible
to manually post all or any of the variation on other flows and flow F15 will automatically be updated.
Flow F25 is used for inventory depreciation
Flow F35 is used for write-back of inventory depreciation
current asset
4.5.2.
Other Assets
Purpose
Analysis of the changes in other assets.
Prerequisites
The variation between the opening and closing position is automatically posted on flow F15, except for
the accounts A3000 Non-current assets and disposal groups held for sale and A3100 Non-current
assets and disposal groups held for distribution to owners. It is possible to post manually all or any of the
variation on other flows and flow F15 will automatically be updated.
Flow F30 is used for the disposal of assets or groups of assets
current asset. Accounts A3000 Non-current assets and disposal groups held for sale and A3100 Noncurrent assets and disposal groups held for distribution to owners are entered using the flow F50 to
reclassify assets or liabilities.
17
Note
The F15 Net variation column, which shows the difference between the total variation and variations
analyzed by flow, must equal 0 for accounts A3000 Non-current assets and disposal groups held for sale
and A3100 Non-current assets and disposal groups held for distribution to owners.
4.6.
Net Equity
4.6.1.
Equity Statement
Purpose
Analysis of variation of shareholders equity.
Prerequisites
Breakdown of dividends paid per shareholder in the input form Net Equity, worksheet Dividends paid
Flow F06 records distributions made during the data entry period. The total distribution is calculated on
the fly (with opposite sign) and presented within the same input form in the worksheet Dividends Paid
where you can enter the analysis of dividends paid by shareholder.
Flow F10 corresponds to the net income flow and therefore only relates to account E1610 - Retained
earnings. It is automatically filled in when the income statement is entered.
Flow F40 is used to recognize capital increases or reductions made in cash, however:
Capital increases made by incorporation of reserves or loans are recorded on flow F50 (see example 1)
Capital increases in the form of assets contributed in kind or in the context of mergers are recorded on
flow F70
Reductions in capital by offsetting debit retained earnings are recorded on flow F50*
For treasury shares (Account E1310): the flow F20 is used for purchase and the flow F30 is used for
disposal of treasury shares (see example 2).
For revaluation surplus (accounts E1510 - Revaluation surplus, before tax and E1511 - Income tax on
revaluation surplus):
The flow F55 is used to enter the impact on reserve of fair value adjustment for property plant and
equipment and intangible assets (when the entity chooses the revaluation model as its accounting policy)
and the related tax effect.
The flow F50* is used to transfer revaluation surplus into retained earnings (account E1610), due to the
disposal of the revalued asset or due to the asset depreciation.
For actuarial gains and losses (accounts E1520 - Actuarial gains and losses, before tax and E1521 Income tax on actuarial gains and losses):
The flow F55 is used to enter the share of actuarial gains and losses on retirement benefit obligations
recorded in comprehensive income according to the option proposed by IAS 19 (Article 93) and the
related tax effect.
The flow F50* is used to transfer these amounts into retained earnings in order to empty the suspense
account (see example 3).
For hedging reserves (accounts E1540 - Hedging reserve, before tax and E1541 - Income tax on hedging
reserve):
The flow F55 is used to enter the share of gains or losses on hedging instrument that is determined to be
an effective hedge and the related tax effect.
The flows F20 and F30 allow reclassification adjustment (recycling):
18
F20 is used to remove any gain or loss that was previously recorded from hedging reserves and to
include it in the initial cost of the acquired asset or liability
F30 is used to transfer the gain or loss previously recorded in equity to profit and loss in the same period
in which the hedged cash transaction affects profit and loss
For fair value reserves (account E1550 - Fair value reserve, before tax and E1551 - Income tax on fair
value reserve):
The flow F55 is used to enter the impact of fair value changes on available for sale financial assets,
The flow F30 is dedicated to reclassification adjustment (recycling) of the cumulative gain or loss when
the asset is disposed of (see example 4).
Flow F70* records capital increases in the form of assets contributed in kind or in the context of mergers
Example 1: Seesaw effect on capital
Company A increases its capital by incorporating a loan for the parent company for the amount of 1000, then
reduces it by the same amount to offset the debit balance brought forward.
Extract of input form Liabilities, worksheet Other Financial Liabilities:
Entering data in the input form Equity statement:
Example 2: Treasury shares

At the beginning of the year, entity A buys 1000 of its own treasury shares for 100. At the end of the year,
entity A sells 200 shares for 24.
Input form Equity statement is entered as follows:
19
Example 3: Actuarial gains and losses

Company A recognizes an actuarial difference of 100 on its provision for employee benefits measurement.
Entries are made in input form Liabilities, worksheet Provisions as follows:
The impact on net equity should be entered as follows:
Example 4: Fair value reserves

An asset is purchased during the period N for an amount of 1000. On 31/12/N, its fair value is measured to
1100.
The item is entered in input form Other Assets, worksheet Other Financial Assets as follows:
20
On 01/01/N+1, the asset is disposed of for 1110.

The amount is entered in input form Other Assets, worksheet Other Financial Assets as follows:
Note
4.6.2.
Dividends Paid
Purpose
Analysis of dividends paid by shareholder.
Prerequisites
Input form Net Equity, worksheet Equity statement
The total amount of dividends paid populates the first row of the worksheet. It is calculated on the fly on the
basis of flow F06 (with opposite sign) from the net equity accounts.
Dividends paid by shareholder should be entered for the holding companies receiving dividends. Dividends
paid to non-consolidated companies should not be entered.
Note
The total amount declared by intercompany must not exceed the total dividends paid calculated on the fly.
4.7.
Net Equity EM
4.7.1.
Equity Statement for Equity Method Companies
Purpose
Analysis of variation of shareholders equity. This input form is dedicated to companies using the equity
method only.
21
Prerequisites
None
Breakdown of dividends paid by shareholder in the input form Net Equity EM, worksheet Dividends paid
In addition to the accounts and flows presented in the standard net equity input form, the Equity Statement
for Equity Method Companies includes additional consolidation accounts, including foreign currency
translation reserves and non-controlling interests, and also consolidation flows.
Flow F10 corresponds to the net income flow and therefore only relates to account E1610 Retained
earnings and E2010 Non-controlling interests - reserves and retained earnings. Account E1610 Retained
earnings is automatically filled in with the net income from the dedicated account XP000 Profit (loss) - EM
and possibly reduced by the share of non-controlling interest entered in account E2010 Non-controlling
interests - reserves and retained earnings.
Flow F80, currency translation adjustment, is used for exchange difference variation
Impact of scope changes should be entered on the following flows:
o Flow F01 is used for incoming entities
o Flow F92 is used for changes in financial interest of full consolidated entities
o Flow F98 is used for outgoing entities
Note
The Control column, which shows the difference between the total variation and variations analyzed by
flow, must equal 0 for all shares and for the account total.
4.8.
Liabilities
4.8.1.
Provisions
Purpose
Analysis of the changes in provisions.
Prerequisites
Analysis of intercompany provisions by partner in the input form IC Balance Sheet
Flow F25 corresponds to allocations over the data entry period
Flow F35 corresponds to write-back over the data entry period
For provisions for employee benefits, flow F55 is used for entering the impact of actuarial gains and
losses included in comprehensive income (see the example for the input form Equity statement)
Flow F50* is used for account reclassification, notably when transferring a non-current provision into a
current provision
22
Note
4.8.2.
Debts and Payables
Purpose
Analysis of the changes in debts on purchase of assets and payables.
Prerequisites
Analysis of intercompany debts and payables in the input form IC Balance Sheet.
The variation between the opening and closing position is automatically calculated on flow F15. It is
possible to post manually all or a part of the variation on other flows and flow F15 will automatically be
updated.
Flow F50* is used for account reclassification, notably for the transfer of a non-current borrowing to a
current borrowing
4.8.3.
Other Financial Liabilities
Purpose
Analysis of the changes in other financial liabilities, like borrowings, convertible bonds, and derivatives.
Prerequisites
Intercompany other financial liabilities in the input form IC Balance Sheet.
Flow F20 is used for new borrowings or an increase in existing liabilities

Flow F30 is used for repayment
Flow F50* is used for account reclassification, notably for the transfer of a non-current borrowing to a
current borrowing
23
Note
4.8.4.
Other Liabilities
Purpose
Analysis of the changes in other liabilities, like deferred tax and deferred income.
Prerequisites
None
The variation between the opening and closing position is automatically calculated on flow F15 Net
variation. It is possible to post manually all or a part of the variation on other flows and flow F15 will
automatically be updated.
Flow F30 is used for the removal of liabilities included in the disposal of assets
Flow F50* is used for account reclassification, particularly for the transfer of a non-current borrowing to a
current borrowing
Note
The F15 Net variation column, which shows the difference between the total variation and variations
analyzed by flow, must equal 0 for account L3000 - Liabilities included in disposal groups classified as held
for sale.
4.9.
Specific Operations
Purpose
Enter the impact of changes in accounting policies and merger operations on the balance sheet.
Prerequisites
None
None
24

This input form is presented as a balance sheet.
The impact of a change in accounting policies must be filled in on flow F09. The counterpart of the
variation of assets and liabilities is declared on retained earnings (account E1610 - Retained earnings) in
compliance with IFRS.
Flow F50 is used for account reclassifications across the entire balance sheet. Flow F50 should balance
assets liabilities.
The impact of a merger must be entered on flow F70. If necessary, the impact on the Profit and Loss is
declared in account P1620 - Merger result in the input form Balance, worksheet Income Statement.
Note
Flows must be balanced as explained above.
4.10. IC Balance Sheet

Purpose
Analysis of a single balance sheet account by partner:
-
Investments in subsidiaries / impairment on investments in subsidiaries
Reciprocal assets and liabilities
Internal allowances and provisions
Prerequisites
Input form Financial Assets, worksheets Investments in Subsidiaries, Financial Receivables and Other
Financial Assets (accounts with a blue arrow)
Input form Liabilities, worksheets Provisions, Debts and Payables and Other Financial Liabilities (accounts
with a blue arrow)
None
Data entered in the flow analysis input forms populates the upper part of this input form with the detail by
flow for each balance sheet account.
To enter breakdown details, partners should be added in the dedicated lower part using one of the following
EPM Add-In functionalities:
Insert members: right click and choose EPM -> Insert Members to insert one or several partners.
Member recognition: simply type in the code of the partner entity and a new data entry line will
automatically be added for this partner.
Note
The total amount declared for intercompany must not exceed the total of the account.
25
4.11. IC Profit and Loss

Purpose
Analysis of a single profit and loss account by partner:
-
Reciprocal income and expenses
Dividends received
Prerequisites
Input form Balance, worksheet Profit & Loss (accounts with a blue arrow)
None
Data entered in the flow analysis input forms populates the upper part of this input form with the detail by
flow for each balance sheet account.
Insert members: right click and choose EPM -> Insert Members to insert one or several partners.
Member recognition: simply type in the code of the partner entity and a new data entry line will
automatically be added for this partner.
Note
The total amount declared for intercompany must not exceed the total of the account.
4.12. IC Control Balance (Control Report)

4.12.1.
IC Control Balance Sheet
Purpose
This control report retrieves all intercompany balance sheet accounts by partner:
Investments in subsidiaries / Impairment on investments in subsidiaries

Receivables and payables
Internal allowances and provisions
Other Financial Assets and Liabilities
Prerequisites
Input form Balance, worksheets Assets and Equity and liabilities
Input form Financial Assets, worksheets Investments in Subsidiaries, Financial Receivables and Other
Financial Assets
Input form Liabilities, worksheets Provisions, Debts and Payables and Other Financial Liabilities
Input form IC Balance Sheet
Principles
Data entered in the flow analysis and intercompany input forms populates this report for each balance sheet
account with the detail by flow and by partner.
26
This report allows checking that the relevant breakdown by partner has been entered and that the total
amount declared for intercompany does not exceed the total of the account.
4.12.2.
IC Control Profit and Loss
Purpose
This control report retrieves all intercompany profit and loss accounts by partner:
Income and expenses
Dividends received
Prerequisites
Input form Balance, worksheet Profit & Loss
Input form IC Profit and Loss
Principles
Data entered in the input form Balance, worksheet Profit & Loss, and in the intercompany input forms
populates this report for each profit and loss account.
This report allows checking that the relevant breakdown by partner has been entered and that the total
amount declared for intercompany does not exceed the total of the account.
5.
Data Validation
5.1.
Controls
A number of controls have been configured in the starter kit to validate the coherence of data entered in the
input forms.
These controls are grouped within one control set for actual data, A Control set for Actual data. They are
organized logically, following the order of data entry, and can be carried out progressively throughout the
data entry process.
All controls and all entities are associated to the Basic control level.
These controls validate data entered on audit IDs included in the node ALL_INPUT All local input (INPUT
Input Data and INPUT11 Local adj. to Group accounting policies), either audit ID by audit ID or all audit IDs
aggregated.
The controls are all blocking controls which, if not validated, prevent the submission of data for approval in
the workflow process for the given data region (Category, Time, Entity).
5.2.
Types of Controls
The controls are codified according to the type of data they control.
5.2.1.
Main Balance Controls
Controls prefixed with the letter A are basic accounting controls that are applied to the opening and closing
position of the data entry period. Controls on the opening position deal more specifically with companies
entering the consolidation scope since opening data for other companies is pre-entered by copying the
closing balance of the previous period.
27
These controls notably check that:

Total assets equal total liabilities
Depreciations, amortizations and provisions on assets are lower than the gross values
5.2.2.
Flow Analysis Controls
Controls prefixed with the letter B ensure that flows are used correctly, in particular:
Exhaustive analysis of changes in balance sheet items, meaning the Control column equals 0
The balance between assets and liabilities for reclassifications (flow F50) and changes in accounting
policies (flow F09)
The equation assets liabilities = merger result (flow F70)
5.2.3.
Intercompany Controls
Controls on the intercompany breakdown are prefixed with the letters C, D and E according to the type of
data they control:
Controls prefixed with the letter C check the basic account reconciliation at breakdown level, for example
that the gross value is greater than the provisions for each partner.
Controls prefixed with the letter D check the exhaustive flow analysis by partner for balance sheet items.
Controls prefixed with the letter E check that the sum of the totals declared by intercompany is not greater
than the total sum of the account in question at opening and at closing respectively (ALL_INTERCO <
I_NONE).
5.3.
Running the Controls
Controls are run from the Control Monitor which can be accessed directly from the Validate Data step of the
Data Entry Business Process Flow or via the Consolidation Central on the web.
Once the controls have been run, the details for each control can be viewed in the control results.
A control can have one of the following three statuses:
To be executed
Passed
Failed
To correct a control that has failed, the following information is available:
A detailed description of the control, when possible including the ID and label of the accounts that are
processed by the control
The equation that corresponds to the type of control (equal to, greater than etc.)
The result which indicates the calculated difference
In the section Documents for are links to the input form(s) in which an eventual error can be visualized and/or
corrected.
Once all errors have been corrected, the controls must be run again to change the status to Passed for the
entity in question.
6.
Data Submission
Once input data validation is finalized, the local data entry user can submit the data for approval. This is
done in two steps:
Change the work status from Started to Submitted to lock further data input for the local user
28
Submit the Data Entry Business Process Flow (by clicking the Submit button) in order to activate the
reviewing process
Following, the reviewer/manager in charge of the data approval can rerun the controls, verify data
consistency, enter and correct data.
If the reviewer approves the data input for the data region in question, he should change the work status
from Submitted to Approved, which will lock further data entry for all users, and complete the Business
Process Flow.
If the reviewer rejects the data input, he should change the work status from Submitted to Rejected and
reject the Business Process Flow in order to reopen the data entry for the local data entry user which will
then be able to repeat the validation steps.
29
B.
ANNUAL BUDGET CATEGORY
1.
Overview
CONSOLIDATION MODEL
IC MATCHING MODEL
BA (Y+1)
BA (Y+1)
1
F09 (Y)
1. Fill in the opening Cash & Cash Equivalent of the Annual Budget from the Forecast category .
2. Load / Input data for Annual Budget.
2
3. Transfer intercompany amounts of the Annual Budget to the ICMATCHING Model .
2.
Principles
2.1.
Order of Data Entry
The input forms are organized into one folder named BA. They can be accessed via a dedicated Business
Process Flow or directly in the different subfolders of the server input form folder.
The end-user should fill in the Balances (Profit & Loss and Cash Flows) first and then complete the
Intercompany details input form.
2.2.
General Information displayed in the Page Axis
The Page Axis displays the relevant data entry region as selected in the EPM Context bar:
Measure: data is entered in the Consolidation Model on a Year to Date basis.

Time: Annual Budget is entered on a single period (December).
Entity: for which data is being entered / loaded
AuditID: Data is normally input using the INPUT Input Data audit ID. However, local adjustments can
also be entered in input forms using the audit ID INPUT11 Adjustment to Group accounting policies.
Only one leaf level audit ID (INPUT or INPUT11) must be selected for data entry and it is possible to
retrieve the sum of the audit IDs INPUT and INPUT11 by selecting the node ALL_INPUT.
Flow: Annual Budget data is entered and stored on the PL99- Period to date flow.
Interco: All input forms (Balance and Intercompany) are locked on I_NONE- No intercompany member.
Currency: Local currency
Consoscope: G_NONE
30
2.3.
Graphic Charter
Annual Budget data to be entered / loaded: white cells

Forecast data (for information): blue grey cells
Subtotals: grey cells and bold font
Number Format:
Income and inflows as positive amounts
Expenses and outflows as negative amounts (between brackets).
Signs
Inflows are entered as positive amounts.
Outflows are entered as negative amounts.
Intercompany accounts: IC mention + blue arrow
2.4.
Periodicity
The data is supposed to be entered / loaded on a yearly basis and on a single period (December).
3.
Business Process Flow
The starter kit for IFRS contains a preconfigured Business Process Flow (BPF) for data entry dedicated to
the Annual Budget named 0BA Annual Budget Local.
3.1.
Identification
Dimension
3.2.
Description
Category
The reporting scenario for which data is entered (BA Annual Budget).
Entity
Time
The period for which data is entered (December of the Year)
Detailed Activities
Activities
Import Data
Enter Data
Description
-
Balances (P&L and SCF)
Intercompany data (P&L and SCF)
Validate Data
Run Controls
Interco Reports
Submit Data
31
4.
Data Input
4.1.
BA_Balance
4.1.1.
Profit & Loss (BA_PL sheet)
Prerequisites
1. Ensure the data region (Entity, Time and Audit ID) defined in the EPM Context bar is correct.
2. Refresh Worksheet.
3. Ensure the column F09 (September Forecast Y) is already filled in.

1. Enter/load data into the column BA (Annual Budget).
Annual budget
data to be
entered / loaded
Forecast data
(read only)
Intercompany
accounts
Subtotals
(automated
calculation)
2. Save data before switching to the Cash Flow.
4.1.2.
Statement of Cash Flows (BA_SCF sheet)
Prerequisites
2. Ensure the column F09 (September Forecast Y) is already filled in.
3. Ensure the P&L data has been saved in order to automatically fill in the following accounts:
32
SCF1000 - Profit (loss)= P999T Net income (loss),

SCF2010 - Adjustments for income tax expense= P5010 Income Tax + P5020 Deferred Tax,
SCF2020 - Adjustments for finance costs = P2220 Interest expenses P2120 Interest income
SCF4810 - Dividends received= P2140 Dividends
4. Ensure account SCF7100 - Cash and cash equivalents at beginning of period is equal to the account
SCF7300 - Cash and cash equivalents at end of period of the category F09.

1. Enter/load data into the column BA (Annual Budget), except for the following accounts:
SCF1000 - Profit (loss),

SCF2010 - Adjustments for income tax expense,
SCF2020 - Adjustments for finance costs
SCF4810 - Dividends received
SCF7100 - Cash and cash equivalents at beginning of period
SCF7300 - Cash and cash equivalents at end of period
2. Save data twice to fill in calculated accounts (SCF1000, SCF2010, SCF2020, SCF4810 and subtotal
accounts) and SCF7300 - Cash and cash equivalents at end of period.
Annual budget
data to be
entered / loaded
Forecast data
(read only)
Cells
automatically
filled in
Intercompany
accounts
Subtotals
(automated
calculation)
4.2.
BA_INTERCOMPANY
Purpose
Analysis of a single profit and loss or Cash Flow account by partner:
P&L
Dividends received
Cash Flow
Dividends (received, paid)
Proceeds from sale and purchase of short term investments
33
Proceeds from issuing shares

Prerequisites
Input forms in BA_BALANCE (accounts flagged with IC + blue arrow)
Data entered in the BA_BALANCE forms populates the upper part of this input form (I_NONE).
1. Select the correct sheet (P&L or SCF)
2. Select values in the EPM context (the account, time, category)
3. Refresh worksheet
4. Insert members (partners)
Warning: expenses are displayed as positive amounts unlike in the balance input form. Nevertheless, the
detail by partner should be entered as positive amounts.
The total amount declared for intercompany (ALL_INTERCO) must not exceed the total of the account
(I_NONE).
Intercompany
detail must be
entered
5.
Data Validation
5.1.
Controls are grouped within one control set for Annual Budget data named 0BA Set of Controls for Annual
Budget. They are organized logically, following the order of data entry, and can be carried out progressively
throughout the data entry process.
aggregated.
5.2.
Cross controls between P&L and Cash Flow
Controls prefixed with 0BA_A1_... are basic accounting controls between P&L and SCF.
34
Net Income in the SCF = Net income in the P&L

Same for Income Tax
Same for Finance cost
Same for Dividend received
5.3.
Control prefixed with 0BA_C1_02 checks that the partner detail entered on dividends received is similar
between P&L and SCF.
P&L accounts controls prefixed with 0BA_ E2_... check that the sum of the totals declared by
intercompany is not greater than the total sum of the account (ALL_INTERCO < I_NONE).
SCF accounts controls prefixed with 0BA_ E4_... check that the sum of the totals declared by
intercompany is not greater than the total sum of the account (ALL_INTERCO < I_NONE).
6.
Intercompany Reports
The owner of the data entry can access intercompany reports stored in the ICMatching Model, in order to
check possible discrepancies with partners declarations.
Folder: named BUDGETFORECAST
Report: BF Reconciliation for one entity
7.
Data Submission
Once input data validation is finalized, the local data entry user can submit the data for approval.
This is done in two steps:
reviewing process
35
The reviewer/manager in charge of the data approval can rerun the controls, verify data consistency, enter
and correct data.
Process Flow.
36
C.
MONTHLY BUDGET CATEGORY
1.
Overview
The Monthly Budget category as implemented in the Starter Kit proposes two ways to enter data:
A Year To Date approach to be performed in the Consolidation Model
A Periodic approach to be performed in the PeriodicEntry Model
In any case, the consolidated data is provided on a year to date basis in the Consolidation model.
Data entry, periodic vs. year to date approach:
1.1.
Year to Date approach
IC MATCHING MODEL
CONSOLIDATION MODEL
3
2
BM (Y+1)
BM (Y+1)
1
Actual (Y)
1. Fill in the opening Cash & Cash Equivalent of the Monthly Budget (March) from the Actual category
2. Load / Input data for the Monthly Budget

3. Transfer intercompany amounts of the Monthly Budget to the ICMATCHING Model
37
1.2.
Periodic approach
CONSOLIDATION MODEL
IC MATCHING MODEL
4
5
BM (Y+1)
BM (Y+1)
PERIODICENTRY MODEL
Actual (Y)
1
BM (Y+1)
BA (Y+1)
1. Fill in the opening Cash & Cash Equivalent of the Monthly Budget (March) from the Actual category .
4
2. Fill in the Annual Budget data .

3. Load / Input data for the Monthly Budget.
4. Transfer the Monthly Budget data from the PeriodicEntry Model to the Consolidation Model.
4
5. Transfer intercompany amounts of the Monthly Budget to the ICMATCHING Model .
2.
Principles
2.1.
Order of Data Entry
The input forms are organized into two folders named BM (YTD) for the year to date approach and BM
(PER) for the periodic approach.
2.2.
Year to date approach:

Time: Total year (e.g. TOTAL 2018).
Flow: data is entered and stored on the PL99- Period to date flow.
Consoscope: G_NONE
38
Periodic approach:
Measure: data is entered in the PeriodicEntry Model on a PER basis.
Flow: No FLOW dimension in the PeriodicEntry Model
Consoscope: G_NONE
2.3.
Graphic Charter
Monthly Budget data to be entered / loaded: white cells

Annual Budget data (for information): blue grey cells
Number Format:
Signs
Intercompany accounts: IC mention
2.4.
Periodicity
The data is supposed to be entered / loaded on a:

Monthly basis for P&L accounts (from January to December)
Quarterly basis for SCF accounts (March, June, September, December)
3.
The starter kit for IFRS contains two preconfigured Business Process Flows (BPF) for the Monthly Budget
data entry:
0BM Monthly Budget Local YTD, to enter / load data according to the YTD approach
0BM Monthly Budget Local PER, to enter / load data according to the Periodic approach
3.1.
Identification
Dimension
Description
Category
The reporting scenario for which data is entered (BM Monthly Budget)
Entity
Time
The period for which data is entered (TOTAL Year).
39
3.2.
Detailed Activities
3.2.1.
0BM Monthly Budget Local YTD
Activities
Import Data
Description
Enter Data
Validate Data
Run Controls
Interco Reports
Submit Data
3.2.2.
0BM Monthly Budget Local PER

Activities
Import Data
Description
Enter Data
Validate Data
Run Controls
Submit Data
Transfer data in
YTD
Data entered in the PeriodicEntry Model is transferred into the Consolidation

Model
Interco Reports
4.
Data Input
4.1.
BM_Balance_YTD or _PER
4.1.1.
Profit & Loss (BM_PL)
Prerequisites
1. Ensure the data region (Entity, Time and Audit ID) defined in the EPM Context bar is correct.
3. Ensure the column BA (Annual Budget) is already filled in.

1. Enter/load data into the 12 columns BM (January to December).
40
e.g.: Year to date approach
e.g.: Periodic approach
2. Save data before switching to the Cash Flow.
4.1.2.
Statement of Cash Flows (BM_SCF)
Prerequisites
1. Select the Cash Flow tab.
3. Ensure the column BA (Annual Budget) is already filled in.
41
4. Ensure the P&L data has been saved in order to automatically fill in the following accounts:

SCF7300 - Cash and cash equivalents at end of period of the category Actual.

1. Enter/load data into the 4 quarters BM (March, June, September and December), except for the
following accounts:

SCF2020 - Adjustments for finance costs and
e.g.: Year to date approach
42
4.2.
BM_INTERCOMPANY_YTD or _PER
Purpose
Analysis of a single profit and loss or Cash Flow account by partner on 12 months or 4 quarters:
P&L
Dividends received
Cash Flow
Prerequisites
Input forms in BM_BALANCE_YTD or _PER (accounts flagged with IC + blue arrow)
Data entered in the BM_BALANCE forms populates the upper part of this input form (I_NONE).
1. Select the correct sheet (P&L or SCF).
2. Select values in the EPM context (the account, time, category).
3. Refresh worksheet.
4. Insert members (partners).
5. Enter amounts:
43
(I_NONE).
Intercompany
detail must be
entered
5.
Data Validation
5.1.
Controls are grouped within two control sets for Monthly Budget data named:
0BM_YTD Set of Controls for Monthly Budget entered in YTD.
1BM_PER Set of Controls for Monthly Budget entered in Periodic.
They are organized logically, following the order of data entry, and can be carried out progressively
Due to cross controls between P&L and Cash Flow accounts, they must only be run for quarters March,
June, September and December (SCF is entered on a quarterly basis).
aggregated.
5.2.
Controls prefixed with 0BM_A1_... and 1BM_A1_... are basic accounting controls between P&L and SCF.

Same for Income Tax
5.3.
Controls prefixed with 0BM_C1_02 and 1BM_C1_02 check that the partner detail entered on dividends
received is similar between P&L and SCF
For P&L accounts, controls prefixed with 0BM_ E2_... and 1BM_ E2_... check that the sum of the totals
declared by intercompany is not greater than the total sum of the account (ALL_INTERCO < I_NONE).
For SCF accounts, controls prefixed with 0BM_ E4_... and 1BM_ E4_... check that the sum of the totals
declared by intercompany is not greater than the total sum of the account (ALL_INTERCO < I_NONE).
44
6.
Report: BF Reconciliation for one entity
7.
Data Submission
reviewing process
and correct data.
Process Flow.
8.
Data Transfer to the Consolidation Model (Periodic approach)
As explained previously, whatever data entry approach is chosen, consolidated data is created in the
Consolidation Model. In case of a Periodic approach for data collection, the script BM_PER_TO_YTD must
be run to transfer monthly budget data from the PeriodicEntry Model to the Consolidation Model in the same
category BM.
To run the script, values to be selected are:
Entity
Time = December
This script performs the following actions:
Cumulate and transfer month per month P&L data into category BM
Cumulate and transfer quarter per quarter SCF data into category BM
45
D.
FORECAST CATEGORY
1.
Overview
The September Forecast category as implemented in the Starter Kit proposes two ways to enter data:
A Year To Date approach to be performed in the Consolidation Model
A Periodic approach to be performed in the PeriodicEntry Model
In any case, the consolidated data is provided on a year to date basis in the Consolidation Model.
Data entry, periodic vs. year to date approach:
1.1.
Year to Date approach
CONSOLIDATION MODEL
Actual
IC MATCHING MODEL
1
F09
F09
1. Fill in the opening Cash & Cash Equivalent of the Forecast from the Actual category at end of
5
September .
2. Load / Input data for the last quarter.
5
3. Transfer intercompany amounts of Forecast to the ICMATCHING Model .
46
1.2.
Periodic approach
5
CONSOLIDATION MODEL
IC MATCHING MODEL
PERIODICENTRY MODEL
F09
F09
4
F09
Actual
1
BM
1. Fill in the opening Cash & Cash Equivalent of the September Forecast from the Actual category at end
of September
6
6
2. Fill in the last quarter of the Monthly Budget into the Forecast .
3. Load / Input data, or modify Forecast data for the last quarter.
4. Transfer Forecast data from the PeriodicEntry Model to the Consolidation Model.
6
5. Transfer intercompany amounts of the Monthly Budget to the ICMATCHING Model .
2.
Principles
2.1.
Order of Data Entry
The input forms are organized into two folders named F09 (YTD) for the year to date approach and F09
(PER) for the periodic approach.
2.2.
Year to date approach:

Flow: data is entered and stored on the PL99- Period to date flow.
Consoscope: G_NONE
47
Periodic approach:
Measure: data is entered in the PeriodicEntry Model on a PER basis.
Flow: NO FLOW.
Consoscope: G_NONE
2.3.
Graphic Charter
Forecast data to be entered / loaded: white cells

Actual data at end of September + accounts only available for Actual: blue grey cells
Number Format:
Signs
Intercompany accounts: IC mention + blue arrow
2.4.
Periodicity
The data is supposed to be entered / loaded on a:
Monthly or Quarterly basis for P&L accounts:

From October to December, or
December
Quarterly basis for SCF accounts (December)
3.
The starter kit for IFRS contains two preconfigured Business Process Flows (BPF) for data entry:
0F09 Forecast Local YTD, to enter / load data according to the YTD approach
0F09 Forecast Local PER, to enter / load data according to the Periodic approach
3.1.
Identification
Dimension
Description
Category
The reporting scenario for which data is entered (F09 September Forecast)
Entity
Time
The period for which data is entered.
48
3.2.
Detailed Activities
3.2.1.
0F09 Forecast Local YTD

Activities
Import Data
Description
Enter Data
Validate Data
Run Controls
Interco Reports
Submit Data
3.2.2.
0F09 Forecast Local PER
Activities
Import Data
Description
Enter Data
Validate Data
Run Controls
Submit Data
Transfer data in
YTD
Data entered in the PerioicEntry Model is transferred into the Consolidation

Model
Interco Reports
4.
Data Input
4.1.
F09_Balance_YTD or _PER
4.1.1.
Profit & Loss (F09_PL)
Prerequisites
1. Ensure the data region (Entity, Time and Audit ID) defined in the EPM context is correct.
3. Ensure data from January to September is already filled in.
4. Ensure the last quarter is already filled in with the last quarter of the Monthly Budget if need be, for a
periodic approach only.
49

1. Enter/load/modify data into the 3 columns F09 (October to December).
Intercompany
accounts
Actual data at end of

September (read only)
Subtotals (automated
calculation)
Forecast data to be entered /

loaded on a periodic basis
2. Save data before switching to the Cash Flow entry.
4.1.2.
Statement of Cash Flows (BM_SCF)
Prerequisites
2. Ensure data from March, June and September is already filled in.
3. Ensure the P&L data has been saved in order to automatically fill in accounts:

SCF7300 - Cash and cash equivalents at end of period of the category Actual.

1. Enter/load/modify data into the last column F09 (December or Q4), except for the following accounts:

SCF2020 - Adjustments for finance costs and
50
4.2.
F09_INTERCOMPANY_YTD or _PER
Purpose
Analysis of a single profit and loss or Cash Flow account by partner on 3 months or 1 quarter:
P&L
Dividends received
Cash Flow
Prerequisites
Input forms in F09_BALANCE_YTD or _PER (accounts flagged with IC + blue arrow)
Data entered in the F09_BALANCE forms populates the upper part of this input form (I_NONE).
1. Select the correct sheet (P&L or SCF).
2. Select values in the EPM context (the account, time, category).
3. Refresh worksheet.
4. Insert members (partners).
5. Enter amounts.
51
(I_NONE).
5.
Data Validation
5.1.
Controls are grouped within two control sets for September Forecast data named:
0F9_YTD Set of Controls for September Forecast entered in YTD.
1F9_PER Set of Controls for September Forecast entered in Periodic.
They are organized logically, following the order of data entry, and can be carried out progressively
They must only be run for quarters (March, June, September and December).
aggregated.
5.2.
Controls prefixed with 0F9_A1_... and 1F9_A1_... are basic accounting controls between P&L and SCF.

Same for Income Tax
5.3.
Controls prefixed with 0F9_C1_02 and 1F9_C1_02 check that the partner detail entered on dividends
received is similar between P&L and SCF
P&L accounts controls prefixed with 0F9_ E2_... and 1F9_ E2_... check that the sum of the totals
declared by intercompany is not greater than the total sum of the account (ALL_INTERCO < I_NONE)
SCF accounts controls prefixed with 0F9_ E4_... and 1F9_ E4_... check that the sum of the totals
declared by intercompany is not greater than the total sum of the account (ALL_INTERCO < I_NONE)
6.
Data Submission
reviewing process
52
and correct data.
Process Flow.
7.
Data Transfer to the Consolidation Model (Periodic approach)
As explained previously, whatever data entry approach is chosen, consolidated data is created in the
Consolidation Model. In case of a Periodic approach for data collection, the script F09_PER_TO_YTD must
be run to transfer Forecast data from the PeriodicEntry Model to the Consolidation Model in the same
category F09.
To run the script, values to be selected are:
Entity
Time = December
This script performs the following actions:
Aggregate (Actual + Forecast), cumulate month per month and transfer into the category F09
Aggregate (Actual + Forecast), cumulate quarter per quarter and transfer into the category F09
53
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SAP BUSINESS PLANNING AND

STARTER KIT FOR IFRS, SP3

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

(2012-08-31) 2012 SAP AG. All rights reserved.

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

ACTUAL CATEGORY ............................................................................................................................ 5

ANNUAL BUDGET CATEGORY ......................................................................................................... 30

MONTHLY BUDGET CATEGORY ...................................................................................................... 37

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

General Information displayed in the Page Axis ................................................................................... 38

FORECAST CATEGORY ..................................................................................................................... 46

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

Data Entry Navigation

Data Entry Format

The account/flow crossover is not authorized.

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

General Data Entry Principles

Order of Data Entry

Flows for Current Transactions

Variations in balance sheet accounts, excluding net equity:

Changes in shareholder equity:

Flows for Specific Operations

Three specific operations are identified in dedicated flows:

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

Consolidation Flows Dedicated to Equity Method Companies

The impact of currency translation adjustment: flow F80

Business Process Flows

The entity for which data is entered.

The period for which data is entered.

Import external data

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

Access to Intercompany reconciliation reports

Change the work status to Submitted

The following information is outlined for each input form:

Brief description of the contents

Breakdown input forms to be filled in afterwards

Data entry principles

Flows and accounts

Controls to be carried out before closing the input form

The input form Balance includes the following worksheets:

Refer to the Operating Guide

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

Equity and liabilities

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

Input Forms for Flow Analysis

Non-Current Non-Financial Assets

Property, Plant and Equipment

For changes in gross book value:

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

Flow F09 records the impact of a change in accounting policies

For the changes in the gross book value:

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

For the changes in the gross book value:

Flow F09 records the impact of a change in accounting policies

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

Input form Specific Operations (if relevant)

For the changes in the gross book value:

For investments in subsidiaries, JV and associates:

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

Flow F30 is used to reverse impairment when the share is sold

STARTER KIT FOR IFRS, SP3 DATA ENTRY GUIDE

Other Financial Assets

Loans and cash advances and related allowances