sap® business planning and consolidation 10.1… · sap® business planning and consolidation...

SAP® BUSINESS PLANNING AND CONSOLIDATION 10.1, VERSION FOR SAP NETWEAVER,

POWERED BY SAP HANA

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


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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


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A1460 Patents, trademarks and other rights

A1461 Patents, trademarks and other rights, Amortization

A1462 Patents, trademarks and other rights, Impairment

A1470 Recipes, formulae, models, designs, prototypes

A1471 Recipes, formulae, models, designs, prototypes, Amortization

A1472 Recipes, formulae, models, designs, prototypes, Impairment

A1480 Intangible assets under development

A1482 Intangible assets under development, Impairment

A1490 Other intangible assets

A1491 Other intangible assets, Amortization

A1492 Other intangible assets, Impairment

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


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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


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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


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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


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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)


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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


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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


SCF491B Other inflows (outflows) of cash

TSCF490 Other inflows (outflows) of cash

TSCF400 Net cash flows from (used in) investing activities

SCF5110 Proceeds from issuing shares

SCF530B Proceeds/repayments of borrowings

SCF5310 Proceeds from borrowings

SCF5320 Repayments of borrowings

TSCF530 TSCF530 Proceeds/repayments of borrowings

SCF5210 Payments to acquire or redeem entity's shares

SCF5220 Proceeds from sale of entity's shares

SCF5230 Proceeds from changes in ownership interests in subsidiaries

SCF5240 Payments from changes in ownership interests in subsidiaries

SCF5400 Payments of finance lease liabilities

SCF5500 Dividends paid


TSCF590 Other inflows (outflows) of cash

TSCF500 Net cash flows from (used in) financing activities

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

TSCF700 Net increase (decrease) in cash and cash equivalents

SCF7100 Cash and cash equivalents at beginning of period

SCF720B Cash and cash equivalent at acquisition date (incoming)

SCF7300 Cash and cash equivalents at end of period


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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


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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


13

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


14

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


15

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


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)


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


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


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


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


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


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


23

Budget and forecast Annual Budget retrievals

Description

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

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

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

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

Monthly Budget retrievals

Description

Profit and Loss - Monthly Budget vs Annual Budget

Statement of Cash Flows - Monthly Budget vs Annual Budget

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

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

Profit and Loss - Monthly Budget

Statement of Cash Flows - Monthly Budget

September Forecast retrievals

Description

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

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

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

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

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

Controls

Description

Profit and Loss - Breakdown by Audit ID

Statement of Cash Flows - Breakdown by Audit ID

Profit and Loss - Breakdown by entity

Statement of Cash Flows - Breakdown by entity


24

PRESENTATION OF INPUT FORMS 1

Legal consolidation Profit and Loss

1 Data shown in the appendix come from the demonstration data set delivered with the starter kit: ACTUAL – 2020.12 – E0.


25

Balance sheet


26

Balance sheet (cont’d)


27



28



29



30

Intercompany

Example of breakdown by partner for account P1110 – Revenues

Example of breakdown by flow and partner for account A1810 – Investments in subsidiaries


31

Balance sheet by flows


32

Balance sheet by flows (cont’d)


33

Balance sheet by flows (cont’d)


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


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


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


37

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

YTD - Year To Date



INPUT - Input data

PL99 - Period to date

I_NONE - No Intercompany

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

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

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

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

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

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

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

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

SCF2270 - Adjustments for profits of associates 0

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

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

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

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

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

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

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

SCF440B - Purchase of intangible, tangible and other assets 0

SCF4810 - Dividends received IC 0 0 0 0 0

SCF491B - Other inflows (outflows) of cash 0

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

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

SCF530B - Proceeds/repayments of borrowings 0

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

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

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

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

1 1

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

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

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

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

YTD - Year To Date



INPUT - Input data

PL99 - Period to date

SCF5500 - Dividends paid

BM BA

March 2018 June 2018 September 2018 December 2018 December 2018

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

To be broken down 0 0 0 (100) 1

ALL_INTERCO - All Intercompany (900) (900)

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

Monthly Budget - Intercompany - Statement of Cash Flows

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