List of Financial Accounts
1
SAP® FINANCIAL CONSOLIDATION 10.0
STARTER KIT FOR IFRS SP7 Simplified Configuration Description (Appendix)
2
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List of Financial Accounts
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Contents
Chapter 1 List of Financial Accounts ..................................................................................................... 4
Assets ....................................................................................................................................... 4
Equity and Liabilities ................................................................................................................. 7
Income Statement ..................................................................................................................... 9
Chapter 2 List of Package Schedules ................................................................................................... 11
Chapter 3 List of Accounting Flows ..................................................................................................... 13
Chapter 4 Package Controls .................................................................................................................. 14
Chapter 5 List of Audit IDs .................................................................................................................... 19
Chapter 6 Consolidation Journal Entries ............................................................................................. 21
Form 1 – Elimination of Intra-group Transactions ................................................................... 22
Form 2 – Elimination of Internal Provisions ............................................................................ 23
Form 3 – Elimination of Internal Dividends ............................................................................. 24
Form 4 – Elimination of Internal Capital Gains or Losses ...................................................... 25
Form 5 – Non-Controlling Interests ......................................................................................... 26
Form 6 – Elimination of Investments ...................................................................................... 27
Form 7 – Currency Translation Adjustment ............................................................................ 28
Form 8 – Goodwill and Bargain Purchase .............................................................................. 29
Chapter 7 List of Retrieval Schedules .................................................................................................. 30
C-0 Home Pages and Summary Reports ............................................................................... 30
C-1 Annual Report .................................................................................................................. 30
C-2 Analysis ............................................................................................................................ 31
C-3 Accounting Reports .......................................................................................................... 32
C-4 Control Reports ................................................................................................................ 32
C-5 IFRS Adoption .................................................................................................................. 34
List of Financial Accounts
4
List of Financial Accounts
Assets
CODE 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
TA110 Property, plant and equipment
A1210 Investment property
A1211 Investment property, Depreciation
A1212 Investment property, Impairment
TA120 Investment property
A1310 Goodwill
A1312 Goodwill, Impairment
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
List of Financial Accounts
5
CODE DESCRIPTION (ASSETS)
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
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 and prototypes
A1471 Recipes, formulae, models, designs and prototypes, Amortization
A1472 Recipes, formulae, models, designs and 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
TA140 Intangible assets
A1500 Investments accounted for using equity method
TA150 Investments accounted for using equity method
A1510 Biological assets
A1511 Biological assets, Depreciation
A1512 Biological assets, Impairment
TA151 Biological assets
A1610 Loans and cash advances, Non-current, Gross
A1612 Loans and cash advances, Non-current, Allowance
A1620 Receivables on disposal of property, plant and equipment, Non-current, Gross
A1621 Receivables on disposal of intangible assets, Non-current, Gross
A1622 Receivables on disposal of investments in subsidiaries, Non-current, Gross
A1623 Receivables on disposal of investments in other entities, Non-current, Gross
A1624 Receivables on disposal of investments in other assets, Non-current, 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
A1820 Available-for-sale financial assets, Non-current
A1830 Derivatives, Non-current
A1840 Financial assets at fair value through profit or loss, Non-current
List of Financial Accounts
6
CODE DESCRIPTION (ASSETS)
A1850 Other 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
A2220 Receivables on disposal of property, plant and equipment, Current, Gross
A2221 Receivables on disposal of intangible assets, Current, Gross
A2222 Receivables on disposal of investments in subsidiaries, Current, Gross
A2223 Receivables on disposal of investments in other entities, Current, Gross
A2224 Receivables on disposal of investments in other assets, Current, 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
TA230 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, Current
A2440 Loans and cash advances, Current, Gross
A2442 Loans and cash advances, Current, Allowance
A2450 Other 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 Non-current assets or disposal groups classified as held for sale
A3100 Non-current assets or disposal groups classified as held for distribution to owners
List of Financial Accounts
7
CODE DESCRIPTION (ASSETS)
TA300 Non-current assets or disposal groups classified as held for sale or as held for distribution to owners
TA400 Current assets
TA000 Total assets
Equity and Liabilities
CODE DESCRIPTION (EQUITY AND LIABILITIES)
E1110 Issued capital
TE110 Issued capital
E1210 Share premium
TE120 Share premium
E1310 Treasury shares
TE130 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
TE160 Retained earnings
TE100 Equity attributable to owners of parent
E2010 Non-controlling interests - Reserves and retained earnings
E2020 Non-controlling interests - Revaluation surplus before tax
E2021 Non-controlling interests - Income tax on revaluation surplus
E2030 Non-controlling interests - Remeasurements of defined benefit plans, before tax
E2031 Non-controlling interests - Income tax on remeasurements of defined benefit plans
E2040 Non-controlling interests - Hedging reserve, before tax
E2041 Non-controlling interests - Income tax on hedging reserve
E2050 Non-controlling interests - Fair value reserve, before tax
E2051 Non-controlling interests - Income tax on fair value reserve
E2060 Non-controlling interests - Foreign currency translation reserve, before tax
E2061 Non-controlling interests - Income tax on foreign currency translation reserve
List of Financial Accounts
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CODE DESCRIPTION (EQUITY AND LIABILITIES)
E2070 Non-controlling interests - Treasury shares
E2080 Non-controlling interests - Compound financial instruments
TE200 Non-controlling interests
TE000 Total equity
L1110 Provisions for employee benefits, Non-current
TL110 Non-current provisions for employee benefits
L1210 Warranty provision, Non-current
L1220 Restructuring provision, Non-current
L1230 Legal proceedings provision, Non-current
L1240 Onerous contracts provision, Non-current
L1250 Provision for decommissioning, restoration and rehabilitation costs, Non-current
L1260 Miscellaneous provisions, Non-current
TL120 Other long-term provisions
L1310 Debts on purchase of property, plant and equipment, Non-current
L1311 Debts on purchase of intangible assets, Non-current
L1312 Debts on purchase of investments in subsidiaries, Non-current
L1313 Debts on purchase of investments in other entities, Non-current
L1314 Debts on purchase of investments in other assets, Non-current
L1320 Other payables, Non-current
TL130 Non-current payables
L1410 Deferred income tax liability
TL140 Deferred tax liabilities
L1510 Borrowings, Non-current
L1520 Finance leases, Non-current
L1530 Convertible bonds, Non-current
L1540 Derivatives, Non-current
L1550 Other financial liabilities, Non-current
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 Current provisions for employee benefits
L2210 Warranty provision, Current
L2220 Restructuring provision, Current
L2230 Legal proceedings provision, Current
L2240 Onerous contracts provision, Current
L2250 Provision for decommissioning, restoration and rehabilitation costs, Current
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
List of Financial Accounts
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CODE DESCRIPTION (EQUITY AND LIABILITIES)
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
TL230 Trade and other current payables
L2410 Current income tax liabilities
TL240 Current 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
TL250 Other current financial liabilities
L2610 Deferred income
L2620 Other liabilities, Current
TL260 Other current liabilities
TL200 Current liabilities other than liabilities included in disposal groups
L3000 Liabilities included in disposal groups classified as held for sale
TL300 Liabilities included in disposal groups classified as held for sale
TL400 Current liabilities
TL000 Total liabilities
TEL00 Total equity and liabilities
Income Statement
CODE DESCRIPTION (INCOME STATEMENT)
P1110 Revenues
TP111 Revenues
P1120 Cost of sales
TP112 Cost of sales
TP110 Gross profit
P1210 Other income
TP120 Other income
P1310 Distribution costs
TP130 Distribution costs
P1410 Administrative expenses
TP140 Administrative expenses
P1510 Other expenses
TP150 Other expenses
List of Financial Accounts
10
CODE DESCRIPTION (INCOME STATEMENT)
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
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)
TP100 Operating profit
P2120 Interest income
P2130 Financial fair value gains or losses
P2140 Dividends
P2150 Other financial income
TP210 Finance income
P2210 Allowances for provisions on shares
P2220 Interest expenses
P2230 Other financial expenses
TP220 Finance costs
TP200 Financial result
P3000 Share of profit (loss) of associates and JV accounted for using equity method
TP300 Share of profit (loss) of associates and JV accounted for using equity method
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
TP700 Profit (loss) from discontinued operations
TP000 Net income (loss)
List of Package Schedules
11
List of Package Schedules
CODE DESCRIPTION (PACKAGE SCHEDULES)
P-A Package - Actual
P-A00 Package summary
PA0100 Package summary
PA0200 Securities and shareholdings
PA0300 Flow analysis
PA0400 Intercompany breakdown
P-A10 Balance
PA1100 Income Statement
PA1200 Assets
PA1300 Equity and liabilities
P-A20 Securities and shareholdings
PA2100 Investments in subsidiaries
PA2200 Investments in subsidiaries - Impairment
PA2300 Purchase and disposal of investments in subsidiaries
PA2350 Purchase of investments in subsidiaries - Date
PA2360 Subscriptions to subsidiaries' capital increase - Date
PA2400 Investments in subsidiaries - Number of shares
PA2500 Equity statement
PA2550 Variations of issued capital and share premium - Date
PA2600 Capital - Number of shares
P-A30 Flow analysis
PA3100 Property, plant and equipment
PA3150 Investment property
PA3200 Intangible assets
PA3250 Biological assets
PA3300 Financial assets - Receivables
PA3350 Financial assets - Others
PA3400 Inventories and other assets
PA3450 Cash and cash equivalents
PA3500 Provisions
PA3550 Financial liabilities and other liabilities
PA3900 Specific operations
P-A40 Intercompany breakdown
P-A41 Reciprocal operations
PA4110 Intercompany - Income Statement
PA4120 Intercompany - Receivables and payables
PA4130 Intercompany - Other financial assets and liabilities
P-A42 Internal gains or losses
PA4210 Purchase and disposal of property, plant and equipment
PA4220 Purchase and disposal of investment property
List of Package Schedules
12
CODE DESCRIPTION (PACKAGE SCHEDULES)
PA4230 Purchase and disposal of intangible assets
PA4240 Purchase and disposal of biological assets
PA4250 Purchase and disposal of financial assets
P-A43 Dividends
PA4310 Dividends received
PA4320 Dividends paid
PA4330 Dividends paid by beneficiary - Date
P-A44 Internal provisions
PA4410 Allowance for bad debts
PA4420 Provisions
P-A45 Other detail
PA4510 Third party revenue by geographical area
P-A50 Financial statements
PA5100 Income Statement
PA5200 Statement of Financial Position
PA5300 Statement of Cash Flows
P-A60 Control statements
PA6100 Balance Sheet by audit ID and flow
PA6200 Intercompany - Income and expenses
PA6300 Intercompany - Balance Sheet
PA6400 Purchase and disposal of investments in subsidiaries (Control)
PA6500 Statement of Cash Flows (Control)
P-A70 Control – IFRS Adoption
PA7100 Income Statement (Adjustments to IFRS)
PA7200 Assets at closing (Adjustments to IFRS)
PA7300 Equity and liabilities at closing (Adjustments to IFRS)
List of Accounting Flows
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List of Accounting Flows
CODE DESCRIPTION
F00 Opening
F01 Incoming units
F02 Change in consolidation method (old)
F03 Change in consolidation method (new)
F04 Change in consolidation rate
F06 Dividends
F09 Change in accounting policies
F10 Net profit (loss) for the period
F15 Net variation
F20 Increase/ Purchase
F25 Increase in depreciation
F30 Decrease/ Disposal
F35 Decrease in depreciation
F40 Capital increase/ decrease
F50 Reclassification
F55 Fair value
F70 Internal mergers
F80 Currency translation adjustment
F92 Change in interest rate
F98 Outgoing units
F99 Closing
Y99 Year to date
Package Controls
14
Package Controls
CODE DESCRIPTION (PACKAGE CONTROLS)
P-A Control set for actual statements
P-A10 Balance
PA10-002 Total assets must equal total liabilities at closing
PA10-004 Total assets must equal total liabilities at opening
PA10-006 The gross value of lands and buildings must be > or = depreciation and impairment at closing
PA10-008 The gross value of lands and buildings must be > or = depreciation and impairment at opening
PA10-010 The gross value of tangible exploration and evaluation assets must be > or = depreciation and impairment at closing
PA10-012 The gross value of tangible exploration and evaluation assets must be > or = depreciation and impairment at opening
PA10-014 The gross value of fixtures and fittings must be > or = depreciation and impairment at closing
PA10-016 The gross value of fixtures and fittings must be > or = depreciation and impairment at opening
PA10-018 The gross value of construction in progress must be > or = impairment at closing
PA10-020 The gross value of construction in progress must be > or = impairment at opening
PA10-022 The gross value of office equipment must be > or = depreciation and impairment at closing
PA10-024 The gross value of office equipment must be > or = depreciation and impairment at opening
PA10-026 The gross value of vehicles must be > or = depreciation and impairment at closing
PA10-028 The gross value of vehicles must be > or = depreciation and impairment at opening
PA10-030 The gross value of machinery must be > or = depreciation and impairment at closing
PA10-032 The gross value of machinery must be > or = depreciation and impairment at opening
PA10-034 The gross value of other property, plant and equipment must be > or = depreciation and impairment at closing
PA10-036 The gross value of other property, plant and equipment must be > or = depreciation and impairment at opening
PA10-038 The gross value of investment property must be > or = depreciation and impairment at closing
PA10-040 The gross value of investment property must be > or = depreciation and impairment at opening
PA10-042 The gross value of brand names must be > or = amortization and impairment at closing
PA10-044 The gross value of brand names must be > or = amortization and impairment at opening
PA10-046 The gross value of intangible exploration and evaluation assets must be > or = amortization and impairment at closing
PA10-048 The gross value of intangible exploration and evaluation assets must be > or = amortization and impairment at opening
PA10-050 The gross value of mastheads and publishing titles must be > or = amortization and impairment at closing
PA10-052 The gross value of mastheads and publishing titles must be > or = amortization and impairment at opening
PA10-054 The gross value of computer software must be > or = amortization and impairment at closing
PA10-056 The gross value of computer software must be > or = amortization and impairment at opening
PA10-058 The gross value of licences and franchises must be > or = amortization and impairment at closing
PA10-060 The gross value of licences and franchises must be > or = amortization and impairment at opening
PA10-062 The gross value of patents, trademarks and other rights must be > or = amortization and impairment at closing
Package Controls
15
CODE DESCRIPTION (PACKAGE CONTROLS)
PA10-064 The gross value of patents, trademarks and other rights must be > or = amortization and impairment at opening
PA10-066 The gross value of recipes, formulae, models, designs and prototypes must be > or = amortization and impairment at closing
PA10-068 The gross value of recipes, formulae, models, designs and prototypes must be > or = amortization and impairment at opening
PA10-070 The gross value of intangible assets under development must be > or = impairment at closing
PA10-072 The gross value of intangible assets under development must be > or = impairment at opening
PA10-074 The gross value of other intangible asssets must be > or = amortization and impairment at closing
PA10-076 The gross value of other intangible asssets must be > or = amortization and impairment at opening
PA10-078 The gross value of biological assets must be > or = depreciation and impairment at closing
PA10-080 The gross value of biological assets must be > or = depreciation and impairment at opening
PA10-082 The gross value of investments in subsidiaries, JV and associates must be > or = impairment at closing
PA10-084 The gross value of investments in subsidiaries, JV and associates must be > or = impairment at opening
PA10-086 The gross value of loans and cash advances, non-current must be > or = impairment at closing
PA10-088 The gross value of loans and cash advances, non-current must be > or = impairment at opening
PA10-090 The gross value of receivables, non-current must be > or = allowance for bad and doubtful debts at closing
PA10-092 The gross value of receivables, non-current must be > or = allowance for bad and doubtful debts at opening
PA10-094 The gross value of trade receivables must be > or = allowance for bad and doubtful debts at closing
PA10-096 The gross value of trade receivables must be > or = allowance for bad and doubtful debts at opening
PA10-098 The gross value of other receivables must be > or = allowance for bad and doubtful debts at closing
PA10-100 The gross value of other receivables must be > or = allowance for bad and doubtful debts at opening
PA10-102 The gross value of loans and cash advances, current must be > or = impairment at closing
PA10-104 The gross value of loans and cash advances, current must be > or = impairment at opening
P-A20 Securities and shareholdings
PA20-002 Changes in investments in subsidiaries must be analyzed
PA20-004 Changes in investments in subsidiaries detailed by share must be analyzed by flow
PA20-006 Breakdown of investments in subsidiaries by share must equal account total at closing
PA20-008 Breakdown of investments in subsidiaries by share must equal account total at opening
PA20-010 Breakdown of investments in subsidiaries by share must equal account total in movement flows
PA20-012 Changes in impairment on investments in subsidiaries must be analyzed
PA20-014 Changes in impairment on investments in subsidiaries detailed by share should be analysed by flow
PA20-016 Breakdown by share of impairment on investments in subsidiaries must equal account total at closing
PA20-018 Breakdown by share of impairment on investments in subsidiaries must equal account total at opening
PA20-020 Breakdown by share of impairment on investments in subsidiaries must equal account total in movement flows
PA20-021 Flows for impairment of investments in subsidiaies must be the same on the balance sheet and on the income statement
PA20-022 Breakdown by share of profit or loss on sale of shares must equal account total
PA20-026 The analysis of the disposal of investments in subsidiaries by partner must equal account total
PA20-028 The analysis of the purchase of investments in subsidiaries by partner must equal account total
PA20-029 The number of shares in securities held has to be filled in at opening
PA20-030 The number of shares in securities held has to be filled in at closing
Package Controls
16
CODE DESCRIPTION (PACKAGE CONTROLS)
PA20-032 Changes in securities held (number of shares) must be analyzed
PA20-034 Breakdown of securities held by shares must equal account total
PA20-036 The number of shares in capital has to be filled in at opening
PA20-037 The number of shares in capital has to be filled in at closing
PA20-038 Changes in nominal value of shares must be analyzed
PA20-040 Changes in nominal value of shares must be analyzed by shareholder
PA20-042 Breakdown of capital by shareholder must equal account total
PA20-044 The correction of the allocation between group and NCI net income should not have any impact on the net income total
PA20-046 Changes in net equity must be analyzed
PA20-048 Breakdown by share of goodwill and bargain purchase must equal account total
PA20-050 The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at closing
PA20-052 The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at opening
PA20-054 The analysis by date of the purchase of investments in subsidiaries by partner should equal partner total
PA20-056 The analysis by date of issued capital variations should equal account total
PA20-058 The analysis by date of share premium variations should equal account total
PA20-060 The analysis by date of capital subscriptions in subsidiaries by share should equal share total
P-A30 Flow analysis
PA30-002 Changes in property, plant and equipment collected in flows must be analyzed
PA30-004 Changes in intangible assets collected in flows must be analyzed
PA30-006 Changes in investment property collected in flows must be analyzed
PA30-008 Changes in biological assets collected in flows must be analyzed
PA30-010 Changes in receivables - allowance for bad and doubtful debts - collected in flows must be analyzed
PA30-012 Changes in other assets collected in flows must be analyzed
PA30-014 Changes in provisions collected in flows must be analyzed
PA30-016 Changes in other liabilities collected in flows must be analyzed
PA30-018 Changes in loans and cash advances collected in flows must be analyzed
PA30-020 Changes in loans and cash advance - allowance - collected in flows must be analyzed
PA30-022 Changes in derivatives collected in flows must be analyzed
PA30-024 The transfer flow must balance
PA30-026 The change in accounting policies flow must balance
PA30-028 The change in the restructuring flow must balance, carry over to net income if necessary
P-A41 Reciprocal operations
PA41-002 The analysis of intercompany profit and loss accounts by partner must equal account total
PA41-004 The analysis of intercompany balance sheet accounts by partner must equal account total at closing
PA41-006 The analysis of intercompany balance sheet accounts by partner must equal account total at opening
PA41-008 The analysis of intercompany balance sheet accounts by partner must equal account total in movement flows
PA41-010 Changes in intercompany balance sheet accounts by partner must be analyzed
PA41-012 The analysis of intercompany balance sheet accounts by partner must equal account total at closing
PA41-014 The analysis of intercompany balance sheet accounts by partner must equal account total at opening
PA41-016 The analysis of intercompany balance sheet accounts by partner must equal account total in movement flows
Package Controls
17
CODE DESCRIPTION (PACKAGE CONTROLS)
P-A42 Internal gains and losses
PA42-002 Profit or loss on sale of property, plant and equipment must be equal on the balance sheet and the income statement
PA42-004 Profit or loss on sale of investment property must be equal on the balance sheet and the income statement
PA42-006 Profit or loss on sale of intangible assets must be equal on the balance sheet and the income statement
PA42-008 Profit or loss on sale of biological assets must be equal on the balance sheet and the income statement
PA42-010 Profit or loss on sale of financial assets must be equal on the balance sheet and the income statement
PA42-012 The analysis of the disposal of property, plant and equipment by partner must equal account total
PA42-014 The analysis of the purchase of property, plant and equipment by partner must equal account total
PA42-016 The analysis of the disposal of investment property by partner must equal account total
PA42-018 The analysis of the purchase of investment property by partner must equal account total
PA42-020 The analysis of the disposal of intangible assets by partner must equal account total
PA42-022 The analysis of the purchase of intangible assets by partner must equal account total
PA42-024 The analysis of the disposal of biological assets by partner must equal account total
PA42-026 The analysis of the purchase of biological assets by partner must equal account total
PA42-028 The analysis of the disposal of financial assets by partner must equal account total
PA42-030 The analysis of the purchase of financial assets by partner must equal account total
P-A43 Dividends
PA43-002 Analysis by partner of dividends received must equal account total
PA43-004 Analysis of paid dividends by partner must equal account total
PA43-006 The analysis by date of paid dividend by partner should equal partner total
P-A44 Internal provisions
PA44-002 Changes in allowances for bad and doubtful debts should be broken down by partner
PA44-004 Analysis by partner of intercompany allowances for bad and doubtful debts must equal account total at closing
PA44-006 Analysis by partner of intercompany allowances for bad and doubtful debts must equal account total at opening
PA44-008 Analysis by partner of intercompany allowances for bad and doubtful debts must equal account total in movement flows
PA44-010 Changes in provisions should be broken down by partner
PA44-012 Analysis by partner of intercompany provisions must equal account total at closing
PA44-014 Analysis by partner of intercompany provisions must equal account total at opening
PA44-016 Analysis by partner of intercompany provisions must equal account total in movement flows
PA44-018 The gross value of loans and cash advances, current must be > or = impairment by partner at opening
PA44-020 The gross value of loans and cash advances, current must be > or = impairment by partner at closing
PA44-022 The gross value of other receivables must be > or = allowance for bad and doubtful debts by partner at opening
PA44-024 The gross value of other receivables must be > or = allowance for bad and doubtful debts by partner at closing
PA44-026 The gross value of trade receivables must be > or = allowance for bad and doubtful debts by partner at opening
PA44-028 The gross value of trade receivables must be > or = allowance for bad and doubtful debts by partner at closing
Package Controls
18
CODE DESCRIPTION (PACKAGE CONTROLS)
PA44-030 The gross value of receivables, non-current must be > or = allowance for bad and doubtful debts by partner at opening
PA44-032 The gross value of receivables, non-current must be > or = allowance for bad and doubtful debts by partner at closing
PA44-034 The gross value of loans and cash advances, non-current must be > or = impairment by partner at opening
PA44-036 The gross value of loans and cash advances, non-current must be > or = impairment by partner at closing
P-A45 Other detail
PA45-002 The analysis of third party revenue by geographical area must equal account total
PA45-004 Reclassification between cash flow statement line items should be balanced
PA45-005 Reclassification between comprehensive income statement line items should be balanced
PA45-006 The analysis by share must equal account total
PA45-008 Depreciation adjustments related to internal disposal of property, plant and equipment must have a unique profit and loss destination indicated
PA45-010 Depreciation adjustments related to internal disposal of investment property must have a unique profit and loss destination indicated
PA45-012 Depreciation adjustments related to internal disposal intangible assets must have a unique profit and loss destination indicated
PA45-014 Depreciation adjustments related to internal disposal of biological assets must have a unique profit and loss destination indicated
List of Audit IDs
19
List of Audit IDs
CODE DESCRIPTION
Local IFRS data
PACK01 Package data
PACK11 Local adjustments to Group accounting policies
PACK91 Package data - Central correction
PACKIFRS11 Local adjustments to IFRS
PACKIFRS12 Local adjustments to IFRS - Package data (Y+1)
PACKIFRS91 Package data - IFRS central correction
Adjustments
ADJ90 Other adjustments - Central - Auto.
ADJ91 Other adjustments - Central - Man.
ADJIFRS91 IFRS adjustments - Central - Man.
FVA10 Fair value for incoming entities (central) - Auto.
FVA11 Fair value for incoming entities (central) - Man.
FVA20 Adjustment on incoming entities (central) - Auto.
Elimination of reciprocal operations
ELIM10 Elimination of intercompany accounts - Auto.
ELIM11 Elimination of intercompany accounts - Man.
Elimination of internal profit
DIS10 Elimination of internal gains and losses on disposal of assets - Auto.
DIS11 Elimination of internal gains and losses on disposal of assets - Man.
DIV10 Elimination of internal dividends - Auto.
DIV11 Elimination of internal dividends - Man.
DIV20 Currency translation adjustments on dividends - Auto.
DIV21 Currency translation adjustments on dividends - Man.
PRO10 Elimination of internal impairment on investments - Auto.
PRO11 Elimination of internal impairment on investments - Man.
PRO20 Elimination of internal provisions - Auto.
PRO21 Elimination of internal provisions - Man.
Consolidation entries
CONS01 Consolidation entry not splittable
CONS10 Elimination of subsidiaries' capital and share premium
CTA01 Currency translation adjustments - Equity - Man.
CTA10 Currency translation adjustments - Equity - Auto.
GW10 Booking of goodwill and bargain purchase - Auto.
GW11 Booking of goodwill and bargain purchase - Man.
GW20 Currency translation adjustments on goodwill - Auto.
GW21 Currency translation adjustments on goodwill - Man.
INV10 Elimination of investments - Auto.
INV11 Elimination of investments - Man.
INV20 Currency translation adjustments on investments - Auto.
List of Audit IDs
20
CODE DESCRIPTION
INV21 Currency translation adjustments on investments - Man.
INV31 Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Local currency)
INV32 Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Consolidation currency)
NCI11 Calculation of non-controlling interests - Correction
NCI-ADJ90 Other adjustments - NCI
NCI-AJIFRS90 IFRS adjustments - NCI
NCI-CTA10 Currency translation adjustments - Equity - NCI
NCI-DIS10 Elimination of internal gains and losses on disposal of assets - NCI
NCI-DIV10 Elimination of internal dividends - NCI
NCI-DIV20 Currency translation adjustments on dividends - NCI
NCI-FVA00 Fair value/adjust for incoming entities (central) - NCI
NCI-INV30 Adjustments on gains and losses on disposal of subsidiaries - NCI
NCI-PACK01 Package data - NCI
NCI-PACK10 Adjustments to Group accounting policies - NCI
NCI-PACK90 Package data - Central correction - NCI
NCI-PKIFRS10 Adjustments to IFRS - NCI
NCI-PKIFRS12 Adjustments to IFRS - NCI
NCI-PKIFRS90 Package data - IFRS central correction - NCI
NCI-PRO10 Elimination of internal impairment on investments - NCI
NCI-PRO20 Elimination of internal provisions - NCI
Technical audit IDs
GW00 Disclosure of goodwill (gross value and impairment) and bargain purchase -Auto.
GW01 Disclosure of goodwill (gross value and impairment) and bargain purchase - Man.
RATE10 Technical audit ID for rates retrieval
SCF01 Consolidated financial statements correction - Man.
SCF10 Consolidated financial statements correction - Auto.
Consolidation Journal Entries
21
Consolidation Journal Entries
Form 1 – Elimination of Intra-group Transactions
Form 2 – Elimination of Internal Provisions
Form 3 – Elimination of Internal Dividends
Form 4 – Elimination of Internal Capital Gains or Losses
Form 5 – Non-controlling Interests
Form 6 – Elimination of Investments
Form 7 – Currency Translation Adjustment
Form 8 – Goodwill and Bargain Purchase
Consolidation Journal Entries
22
Form 1 – Elimination of Intra-group Transactions
ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27).
CONFIGURATION PRINCIPLE: Reciprocal accounts are eliminated against a link account for partners that are fully consolidated.
TRIGGER: Intra-group transactions entered in book P-A41
ACCOUNTING SCHEME: Intra-group transaction between S (Receivable on B = 1.000) and B (Payable on S = 1.000)
At S (Seller)
A2210 – Trade receivables, Gross
L23CL – Clearing account (Receivables & payables)
B 1.000
TP-999 8.000
B 1.000 B 1.000
At B (Buyer)
L2310 – Current trade payables
L23CL – Clearing account (Receivables & payables)
S 1.000 S 1.000
TP-999 3.000
S 1.000
Amounts entered in packages (TP-999 is the code used for third parties)
Elimination at the seller
Elimination at the buyer
Consolidation Journal Entries
23
Form 2 – Elimination of Internal Provisions
ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27).
CONFIGURATION PRINCIPLE: Internal provisions are automatically eliminated in full whatever the consolidation method of the entities.
TRIGGER: Internal provisions entered in book P-A44
ACCOUNTING SCHEME: Example: provision recorded in subsidiary A on a receivable from subsidiary B for an amount of 100
A2212 – Trade receivables, Allow. For
bad/doubt. Debts
P1650 – Net internal provision
100 100 100 100
Amounts entered in packages
Elimination of the internal provision
Consolidation Journal Entries
24
Form 3 – Elimination of Internal Dividends
ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27).
CONFIGURATION PRINCIPLE : Financial income is eliminated at the parent companies (by reclassification to retained earnings) using the amount of dividends paid declared by held companies and translated – if need be – using the exchange rate at the date of declaration.
Because the income statement is translated using the average rate, exchange differences may arise. These are automatically reclassified to the currency translation reserve.
TRIGGER: Dividends paid and dividends received are entered in the book P-A43.
ACCOUNTING SCHEME: Example: Dividends paid by S: 100 EUR
Dividends received by P: 100 EUR
E1610 – Retained earnings (S) P2140 – Dividends (P)
100 100 100
Amounts entered in packages
Elimination of the financial income based on the amount declared by the subsidiary having paid the dividend
Consolidation Journal Entries
25
Form 4 – Elimination of Internal Capital Gains or Losses
ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27).
CONFIGURATION PRINCIPLE:
Internal capital gains and losses on assets are eliminated from the income of the seller company. In the buyer company the asset must be recorded at the historical value.
Elimination principles are as follows:
at 100% when both companies are fully integrated
to the extent of the consolidation rate of the entity accounted for by proportionate consolidation when the transaction involves a subsidiary and a joint-venture
to the extent of the smallest consolidation rate when both companies are accounted for using the proportionate method.
TRIGGER: Internal purchase / disposal of assets are entered in the book P-A42.
ACCOUNTING SCHEME: Subsidiary S sells machinery to B for 1000. The net book value is 100 (Gross value = 500, depreciation = 400).
A1170 Machinery (B) A1171 Machinery, Dep. (B)
1.000 500 400
P1610 – Gain/ loss on sale of PPE (S)
900 900
A11CL Clearing account – PPE (B)
A11CL Clearing account – PPE (S)
900 900
Amounts entered in packages
Elimination of the internal gain at the seller
Recording of the historical value at the buyer
Consolidation Journal Entries
26
Form 5 – Non-Controlling Interests
ACCOUNTING PRINCIPLE: Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the parent’s ownership interests in them (IAS 27).
CONFIGURATION PRINCIPLE: Non-controlling interests are deducted from each equity account and posted to dedicated accounts.
ACCOUNTING SCHEME:
(Before elimination of investments)
The parent company P has created a new subsidiary S (capital = 100). P holds 60 % of S (investment = 60).
The net income of S for the period is 20.
E1110 – Capital E1610 – Retained
earnings
40
60
100
8 20
60
Balance 0 Balance 72
A2610 – Cash E2010 – Non-controlling
interests
120 48
Amounts entered in packages
Calculation of non-controlling interests
Reclassification of subsidiary’s capital to retained earnings
Consolidation Journal Entries
27
Form 6 – Elimination of Investments
ACCOUNTING PRINCIPLE: Carrying amounts of parent companies’ investments in each consolidated entity are eliminated (IAS 27).
CONFIGURATION PRINCIPLE :
Investments in consolidated subsidiaries are eliminated in the holding company against clearing account A181OC.
This elimination is recorded in the retained earnings of the held company against clearing account A181HC.
Indirect non-controlling interests are calculated when the holding company is not wholly-owned.
TRIGGER: Investments are entered in the account A1810 Investments in subsidiaries, joint-ventures and associates (schedule PA2100 in book P-A20).
ACCOUNTING SCHEME: Same example as Form 5.
In holding company P A1810 Investments in subsidiaries, JV and associates
A181OC – Elim invest. (owner company)
60 60
60
In subsidiary S A181HC – Elim invest. (held company)
E1110 – Capital
60 100 100
E1610 – Retained earnings
E2010 – Non-controlling interests
60 20 48
8 60
Balance 12
Amounts entered in packages
Elimination of investments
Calculation of non-controlling interests and reclassification of subsidiary’s capital to retained earnings (cf. form 5)
Consolidation Journal Entries
28
Form 7 – Currency Translation Adjustment
ACCOUNTING PRINCIPLE: The financial statements of foreign consolidated entities are translated into the group currency using the following principles (IAS 21) :
- assets and liabilities are translated at the closing rate
- income and expenses are translated at the average rate of the period
- all resulting exchange differences are recognized as a separate component of equity (“foreign currency translation reserve”)
CONFIGURATION PRINCIPLE: For equity accounts, the exchange rate difference between the historical rates and the closing rate is stored in the account “E1560 Foreign currency translation reserve”.
Non-controlling interests is deducted, when applicable, and posted to the account “E2060 NCI, Foreign currency translation reserve”.
TRIGGER: Automatic entries are based on the currency translation flow which is calculated automatically for all balance sheet accounts.
ACCOUNTING SCHEME:
E1110 – Capital E1610 – Retained earnings
10 110 50 550
100 20
Balance 0 Balance 480
E1560 – Currency translation reserve
E2060 – NCI, Foreign currency translation
reserve
12 60
12
E2010 – Non-controlling interests
120
Amounts entered in packages and translated at closing rates
Currency translation adjustment (historical value for capital = 100, for retained earnings = 500)
Calculation of non-controlling interests (20%) and reclassification of capital to retained earnings
List of Retrieval Schedules
29
Form 8 – Goodwill and Bargain Purchase
ACCOUNTING PRINCIPLE: According to IFRS 3, a business combination must be accounted for applying the acquisition method, which means:
- each identifiable asset and liability is measured at its acquisition date fair value
- non-controlling interests in the acquiree are measured at fair value or at their proportionate share of the net identifiable assets
- the difference between consideration paid (plus fair value of non-controlling interests when this method is applied) and the net idenfiable assets acquired is recognized as goodwill. If this amount is negative, it is treated as a bargain purchase and recognized in profit or loss
CONFIGURATION PRINCIPLE : Goodwill and bargain purchase are declared manually or calculated automatically on dedicated off-balance accounts.
These accounts are used to automatically book the goodwill or the bargain purchase in the balance sheet or profit and loss.
Impact of exchange rates variation on the goodwill (when an acquired company uses a foreign currency) is automatically booked (as a part of the currency translation reserve).
ACCOUNTING SCHEME: Holding company P acquires 90% of subsidiary S.
Goodwill is determined to be 100 from which 95 is attributable to P and 5 to non-controlling interests (“fair value” option).
In the S subsidiary: A1310 – Goodwill E1610 – Retained earnings
100 95
E2010 – Non-controlling interests
5
List of Retrieval Schedules
30
List of Retrieval Schedules
C-0 Home Pages and Summary Reports
CODE DESCRIPTION
C0 Home pages and summary reports
C00-00 Retrieval - Main home page
C00-05 Available consolidations
C00-10 Package process follow up
C00-15 Scope data retrieval
C00-20 Scope data used in a consolidation
C00-25 Conversion rates control
C-1 Annual Report
CODE DESCRIPTION
C1 Annual report
C11 Financial statements
C11-05 Statement of Financial Position
C11-10 Statement of Profit or Loss
C11-15 Statement of Other Comprehensive Income
C11-20 Statement of Profit or Loss and Other Comprehensive Income
C11-25 Statement of Cash Flows
C11-30 Statement of Changes in Equity
C12 Financial statements by segment
C12-05 Revenue by segment
C12-20 Revenue by geograpical area
C12-25 Non-current assets by geographical area
List of Retrieval Schedules
31
C-2 Analysis
CODE DESCRIPTION
C2 Analysis
C21 Financial statements by reporting unit
C21-05 Statement of Financial Position by reporting unit
C21-10 Income Statement by reporting unit
C21-15 Statement of Other Comprehensive Income by reporting unit
C21-20 Statement of Cash Flows by reporting unit
C22 Analysis of line items in financial statements
C22-05 Analysis of line item by account (Statement of Financial Position)
C22-10 Analysis of line item by account (Income Statement)
C22-15 Analysis of line item by account (Financial statements by segment)
C22-20 Analysis of line item by reporting unit (Statement of Financial Position)
C22-25 Analysis of line item by reporting unit (Income Statement)
C22-30 Analysis of line item by reporting unit (Statement of Other Comprehensive Income)
C22-35 Analysis of line item by reporting unit (Statement of Cash Flows)
C23 Specific breakdown
C23-05 Statement of Other Comprehensive Income breakdown
C23-10 Statement of Cash Flows breakdown
C23-15 Statement of Cash Flows - Changes in cash and cash equivalent
C23-20 Statement of Cash Flows - Check flows by audit ID
C23-25 Statement of Changes in Equity breakdown
C23-30 Financial Statements by segment - Elimination line breakdown
C23-35 Non-current assets by geographical area breakdown
List of Retrieval Schedules
32
C-3 Accounting Reports
CODE DESCRIPTION
C3 Accounting reports
C31 Closing balances
C31-05 Balance Sheet by flow
C31-10 Balance Sheet by flow and audit ID
C31-12 Balance Sheet by flow, audit ID and reporting unit
C31-15 Net income
C31-20 Net income by audit ID
C32 General ledgers
C32-05 General ledger by audit ID, partner, JE number (Flows)
C32-10 General ledger by audit ID and technical origin (Flows)
C32-15 General ledger by reporting unit and audit ID (Flows)
C32-20 General ledger by audit ID, date, partner, share and JE number (Flows)
C33 Ledgers
C33-05 Debit-credit ledger for 1 reporting unit and 1 audit ID
C33-10 Journal entries for 1 reporting unit and 1 audit ID
C33-15 Journal entries for 1 reporting unit (Audit ID detail)
C-4 Control Reports
CODE DESCRIPTION
C4 Control reports
C41 Check package
C41-05 Compare local and pre-consolidated data
C41-10 Check integration by reporting unit
C41-15 Check opening balance data (Package)
C41-20 Business units - Balance by company (Local)
C41-25 Business units - General ledger - Intra- and intercompany partners (Local)
C41-30 Business units - Check balancing accounts
C42 Check main balances
C42-05 Consolidation control dashboard
C42-10 Consolidation control dashboard (Detail)
C42-15 Assets = liabilities by audit ID
C42-20 Assets = liabilities by reporting unit
C42-25 Balance Sheet income = Profit and Loss income by audit ID
C42-30 Balance Sheet income = Profit and Loss income by reporting unit
C42-35 Flow balance by audit ID
C42-40 Flow balance by reporting unit
C42-45 Check clearing accounts for intercompany elimination
List of Retrieval Schedules
33
CODE DESCRIPTION
C42-50 Check clearing accounts for intercompany elimination - Buyer and seller
C43 Check conversion by transaction date
C43-05 Check consistency between Analysis by date - Daily exchange rate
C43-10 Check conversion of paid dividends
C43-15 Check conversion of capital increase/decrease
C43-20 Check conversion of subscription to capital increase
C43-25 Check conversion of purchase of investments
C44 Intercompany reconciliations
C44-05 Balance Sheet and Profit and Loss reconciliations at closing - Threshold > 1
C44-10 Balance Sheet reconciliations at closing - Buyer and seller
C44-15 Balance Sheet reconciliations by flow - Buyer and seller
C44-20 Profit and Loss reconciliations - Threshold > 1
C44-25 Profit and Loss reconciliations - Buyer and seller
C44-30 Reconciliation of internal gains and losses and dividends - Threshold > 1
C44-35 Reconciliation of internal gains and losses and dividends – Buyer and seller
C44-40 Reconciliation of internal gains and losses on sale of investments in subsidiaries
C45 Transition from local to consolidated figures
C45-05 Balance by level
C45-10 Balance by analyzed level
C45-15 Net income by reporting unit and by level
C45-20 Net income by reporting unit and analyzed level
C46 Net equity, dividends and goodwills
C46-05 Statement of changes in consolidated equity and non-controlling interests
C46-10 Check shareholder's equity
C46-15 Elimination of dividends - Impact on Profit and Loss
C46-20 Elimination of dividends - Check of distribution flow
C46-25 Detailed analysis of net equity
C46-30 Analysis of changes in Foreign currency exchange reserve - Year-to-date conversion
C46-35 Net equity of incoming companies
C46-40 Goodwill and bargain purchase of incoming companies
C46-45 Check calculation of goodwill or bargain purchase
List of Retrieval Schedules
34
C-5 IFRS Adoption
CODE DESCRIPTION
C5 IFRS Adoption
C51 Financial Statements (Local GAAP / IFRS)
C51-05 Statement of Financial Position (Local GAAP / IFRS)
C51-10 Income Statement (Local GAAP / IFRS)
C51-15 Statement of Other Comprehensive Income (Local GAAP / IFRS)
C51-20 Statement of Cash Flows (Local GAAP / IFRS)
C52 Balances reconciliation
C52-05 Assets reconciliation
C52-10 Equity and liabilities reconciliation
C52-15 Profit and Loss reconciliation
C52-20 Net equity reconciliation
C53 Analysis of line items in financial statements (Local GAAP / IFRS)
C53-05 Analysis of line item by account (Local GAAP / IFRS)
C53-10 Analysis of line item by reporting unit (Local GAAP / IFRS)
C53-15 Analysis of line item by reporting unit - Statement of Comprehensive Income (Local GAAP / IFRS)
C53-20 Analysis of line item by reporting unit - Statement of Cash Flows (Local GAAP / IFRS)
C53-25 Statement of Other Comprehensive Income breakdown (Local GAAP / IFRS)
C53-30 Statement of Cash Flows breakdown (Local GAAP / IFRS)
C53-35 Statement of Cash Flows corrections breakdown (Local GAAP / IFRS)
C53-40 General ledger by audit ID and flow (Local GAAP / IFRS)
C53-45 General ledger by JE number (Local GAAP / IFRS)