sap® business planning and consolidation …sapidp/011000358700000443382013e/... · sap® business...

SAP® BUSINESS PLANNING AND CONSOLIDATION 10.0, VERSION FOR SAP NETWEAVER,

POWERED BY SAP HANA

STARTER KIT FOR USGAAP Configuration overview - Appendix

STARTER KIT FOR USGAAP – CONFIGURATION OVERVIEW - APPENDIX

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TABLE OF CONTENTS

LIST OF ACCOUNTS...................................................................................................................................... 4 Assets ............................................................................................................................................................. 4 Equity and Liabilities ..................................................................................................................................... 6 Profit and Loss ............................................................................................................................................... 8 Statement of Cash Flows ............................................................................................................................ 10 Statement of Comprehensive Income ....................................................................................................... 12 Statement of Changes in Equity ................................................................................................................ 12

LIST OF FLOWS ........................................................................................................................................... 13

LIST OF AUDIT IDS ...................................................................................................................................... 14

LIST OF CONTROLS .................................................................................................................................... 15

LIST OF INPUT FORMS ............................................................................................................................... 18

LIST OF RETRIEVAL REPORTS ................................................................................................................. 19 Actual ............................................................................................................................................................ 19 Intercompany reconciliation ....................................................................................................................... 20

PRESENTATION OF INPUT FORMS ........................................................................................................... 22 Balance sheet ............................................................................................................................................... 22 Profit and Loss ............................................................................................................................................. 25 Intercompany ............................................................................................................................................... 26 Balance sheet by flow ................................................................................................................................. 27


4

LIST OF ACCOUNTS

Assets

ID Description Assets

11110 Cash and cash equivalents, at carrying value

11120 Restricted cash and investments

T1110 Cash & cash equivalent and short term investments

11211 Accounts receivable, Gross, Current

11212 Intercompany receivables, Gross, Current

11213 Related party receivables, Gross, Current

11214 Allowance for doubtful accounts receivable, Current

11230 Dividends receivable, Current

11291 Other receivables, Gross, Current

11292 Allowance for other receivables, Current

T1120 Receivables, Net, Current

11310 Inventory, Gross

11320 Inventory valuation reserves

T1130 Inventory, Net

11410 Derivative instruments and hedges, Assets, Current

11420 Available-for-sale financial assets, Current

11430 Financial assets held to maturity, Current

11440 Financial assets held for trading

11451 Loans and cash advances, Gross, Current

11452 Intercompany loans and cash advances, Gross, Current

11453 Related party loans and cash advances, Gross, Current

11454 Allowance for loans and cash advances, Current

11460 Accrued interest on assets

T1140 Financial assets, Current

11510 Deferred tax assets, Current

T1150 Deferred taxes, Current

11610 Assets of disposal group, Current

T1160 Assets of disposal group

11710 Income taxes receivable, Current

11790 Other assets, Current

T1170 Other assets, Current

T1100 Assets Current


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ID Description Assets

12110 Land, Gross

12121 Buildings and improvements, Gross

12131 Machinery and equipment, Gross

12140 Construction in progress, Gross

12151 Capital leased assets, Gross

12191 Other property, plant and equipment, Gross

T1211 Property, plant & equipment, Gross

12122 Buildings and improvements, Accumulated depreciation

12132 Machinery and equipment, Accumulated depreciation

12152 Capital leased assets, Accumulated depreciation

12192 Other property, plant & equipment, Accumulated depreciation

T1212 Property, plant & equipment, Accumulated depreciation

T1210 Property, plant & equipment, Net

12211 Cost method investments

12212 Equity method investments

12213 Investment in subsidiaries

1221B Investments in subsidiaries balancing account

12220 Derivative instruments and hedges, Assets, Non current

12230 Available-for-sale financial assets, Non current

12240 Financial assets held to maturity, Non current

12251 Loans and cash advances, Gross, Non current

12252 Intercompany loans, Gross, Non current

12253 Related party loans and cash advances, Gross, Non current

12254 Allowance for loans and cash advances, Non current

T1220 Financial assets, Non Current

12300 Goodwill

T1230 Goodwill

12410 Indefinite-lived intangible assets

12421 Finite-lived intangible assets

12422 Finite-lived intangible assets, Amortization

T1240 Intangible assets, Net

12510 Deferred tax assets, Non current

T1250 Deferred taxes, Non Current

12611 Accounts receivable, Gross, Non current

12612 Intercompany receivables, Gross, Non current

12613 Related party receivables, Gross, Non current

12614 Allowance for accounts and other receivables, Non current

12620 Income taxes receivable, Non current

12690 Other assets, Non current

T1260 Other assets, Non Current

T1200 Assets, Non current

T1000 Assets


6

Equity and Liabilities

ID Description Equity and Liabilities

21111 Accounts payable, Current

21112 Intercompany payables, Current

21113 Related party payables, Current

2111B Receivables and payables balancing account, Current

21120 Accrued expenses

21130 Dividends payable, Current

21190 Other payables, Current

T2110 Accounts payable and accrued liabilities, Current

21210 Bank overdrafts

21220 Borrowings, Current

21230 Convertible bonds, Current

21240 Capital lease obligations, Current

21251 Other long-term debt, Current

21252 Intercompany debts, Current

21253 Related party debts, Current

2125B Financial assets and liabilities balancing account, Current

21260 Derivative instruments and hedges, Liabilities, Current

21270 Accrued interest on liabilities

T2120 Financial liabilities, Current

21320 Postemployment benefits liability, Current

21390 Other provision, Current

T2130 Provisions, Current

21410 Deferred tax liabilities, Net, Current

T2140 Deferred taxes, Current

21510 Liabilities of disposal group, Current

T2150 Liabilities of disposal group

21610 Accrued income taxes, Current

21690 Other liabilities, Current

T2160 Other liabilities, Current

T2100 Liabilities, Current

22111 Accounts payable, Non current

22112 Intercompany payables, Non current

22113 Related party payables, Non current

2211B Receivables and payables balancing account, Non current

22190 Other payables, Non current

T2210 Accounts payable and accrued liabilities, Non current

22210 Borrowings, Non current

22220 Convertible bonds, Non current

22230 Capital lease obligations, Non current

22241 Other long-term debt, Non current

22242 Intercompany debts, Non current

22243 Related party debts, Non current

2224B Financial assets & liabilities balancing acct, Non current


7

ID Description Equity and Liabilities

22250 Derivative instruments and hedges, Liabilities, Non current

T2220 Financial liabilities, Non current

22310 Postemployment benefits liability, Non current

22390 Other provision, Non current

T2230 Provisions, Non current

22410 Deferred tax liabilities, Net, Non current

T2240 Deferred taxes, Non Current

22510 Accrued income taxes, Non current

22590 Other liabilities, Non current

T2250 Other liabilities, Non current

T2200 Liabilities, Non current

T2300 Liabilities

24110 Preferred stock, value, issued

24120 Common stock, value, issued

24130 Additional paid in capital

24140 Retained earnings (accumulated deficit)

24150 Treasury stock, value

24161 OCI (Loss), Foreign currency translation adjustement

24162 OCI (Loss), Available-for-sale securities adjustement

24165 OCI (Loss), Cumulative gain (loss) from cash flow hedges

24166 OCI (Loss), Pension and other postretirement benefit plans

T2416 Other comprehensive income (loss), net of tax

T2410 Stockholders' equity attributable to parent

24210 NCI - Reserves and retained earnings

24220 NCI - Treasury stock, value

24231 NCI - OCI (Loss), Foreign currency translation adjustment

24232 NCI - OCI (Loss), Available-for-sale securities adjustment

24235 NCI - OCI (Loss), Cumul. gain (loss) from cash flow hedges

24236 NCI - OCI (Loss), Pension & other postretiremt benefit plans

T2423 NCI - Other comprehensive income (loss), net of tax

T2420 Stockholders' equity attributable to noncontrolling interest

T2400 Stockholders' equity, including portion attributable to NCI

T2000 Liabilities and equity


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Profit and Loss

ID Description Profit and Loss

31111 Sales revenue

31112 Sales revenue, Intercompany

T3111 Revenue

31121 Cost of sales

3112B Sales / cost of sales balancing account

T3112 Cost of sales

T3110 Gross profit

31210 Selling, general and administrative expenses

31220 Allowance for doubtful accounts and notes

31230 Impairment

31260 Depreciation & amortization

31241 Other operating income

31242 Other operating income, Intercompany

31251 Other operating expenses

31252 Other operating expenses, Intercompany

3125B Other operating income (expenses) balancing account

31270 Gains (losses) on sale of property, plant and equipment

T3124 Other operating income (expenses)

T3120 Other operating income (expenses)

T3100 Operating income (expenses)

32111 Interest income

32112 Interest income, Intercompany

32121 Interest expenses

32122 Interest expenses, Intercompany

3212B Interest income (expenses) balancing account

T3210 Interest income (expenses)

32210 Dividends

32220 Investment income (expenses)

T3220 Investment income (expenses)

32310 Gains (losses) on sale of intangible assets

32320 Gains (losses) on sale of other assets

32330 G(L) on sale of stock in subsidiary & equity method investee

32341 Other non operating income

32342 Other non operating income, Intercompany

32351 Other non operating expenses

32352 Other non operating expense, Intercompany

3235B Other non operating income (expenses) balancing account

T3230 Other non operating income (expenses)

T3200 Non operating income (expenses)

33100 Income (loss) from equity method investments

T3300 Income (loss) from continuing operations before tax

34110 Income tax expense (benefit)


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ID Description Profit and Loss

34120 Deferred income tax expense (benefit)

T3410 Income tax expense

T3400 Income (loss) from continuing operations

35100 Income (loss) from discontinued operations

T3500 Income (loss) from operations before extraordinary item

36100 Extraordinary item, Gain (Loss)

T3600 Income (loss) from operations

37100 Net income (loss) attributable to noncontrolling interest

T3000 Net income (loss) attributable to parent


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Statement of Cash Flows

ID Description Statement of Cash Flows

41110 Net income (loss)

41211 Income (loss) from discontinued operations, Net of tax

41212 Depreciation and amortization

41213 Allowance for doubtful accounts & other assets

41214 Impairment charges

41215 Pension and other postretirement benefit expense

41216 Other provision

41217 Share-based compensation

41218 Fair value gains (losses)

41219 Gains (losses) on sale of non current assets

41220 Income (loss) from EM investments, Net of dividends

41221 Income taxes

41222 Interest income (expenses)

41223 Other non cash income (expense)

T4120 Adjustments, Non cash items

41310 Increase (decrease) in receivables

41320 Increase (decrease) in inventories

41330 Increase (decrease) in payables

41340 Increase (decrease) in other operating assets/liabilities

41350 Income taxes (refund) paid

41360 Other inflows (outflows) of cash

T4130 Increase (decrease) in operating capital

T4100 Net cash provided by (used in) operating activities, C. op.

42110 Cash provided by (used in) operating activities, Dscntd op.

T4200 Net cash provided by (used in) operating activities

43111 Payments to acquire property, plant and equipment

43112 Proceeds from sale of property, plant and equipment

43113 Payments to acquire intangible assets

43114 Proceeds from sale of intangible assets

43115 Payments to acquire investments

43116 Payments to acquire businesses net of cash acquired

43117 Proceeds from sale of investments

43118 Payments to acquire other assets

43119 Proceeds from sale of other assets

43120 Advances and loans made to other parties

43121 Repayments of advances & loans made to other parties

43122 Cash payed from derivative instruments and hedges

43123 Cash received from derivative instruments and hedges

43125 Proceeds from (payments for) other investing activities

T4310 Net cash provided by (used in) investing activities, C. op.

43210 Cash provided by (used in) investing activities, Dscntd op.

T4300 Net cash provided by (used in) investing activities

44111 Repayments of debt


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ID Description Statement of Cash Flows

44112 Proceeds from debt

44113 Payments to acquire or redeem entity's shares

44114 Proceeds from sale of entity's shares

44115 Proceeds from issuance of equity

44116 Payment of dividends

44117 Interests paid

44118 Proceeds from (payments for) other financing activities

T4410 Net cash provided by (used in) financing activities, C. op.

44210 Cash provided by (used in) financing activities, Dscntd op.

T4400 Net cash provided by (used in) financing activities

45110 Effect of exchange rate on cash&cash equivalents, C. op.

45210 Effect of exchange rate on cash&cash equivalents, Dscntd op.

T4600 Cash and cash equivalents, Period increase (decrease)

46310 Cash and Cash Equivalents, at beginning of year

46320 Cash and Cash Equivalents, at end of year


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Statement of Comprehensive Income

ID Description Statement of Comprehensive Income

51110 Net income

52110 OCI, foreign currency transaction, translation adjustment

52120 OCI, pension and other postretirement benefits plans adj.

52130 OCI, available for sale securities adjustments

52160 OCI, derivatives qualifying as hedges

T5200 Other Comprehensive Income (loss)

T5300 Comprehensive income

54110 Comprehensive income attributable to NCI

T5400 Comprehensive income attributable to parent

T5000 Statement of Comprehensive Income

Statement of Changes in Equity Rows (Accounts)

ID Description Statement of Changes in Equity

61110 Balance at beginning of year

61120 Changes in accounting policies

T6100 Balance at opening as restated

62110 Net income

62120 Other comprehensive income

T6200 Comprehensive income

63110 Issuance of stock

63120 Share-based payments

63130 Treasury stock

63140 Dividends paid

63150 Change in investment in noncontrolling interest

63160 Other

T6300 Balance at end of year

Columns (Flows)

ID Description Statement of Changes in Equity

T110 Preferred Stock

T120 Common Stock

T130 Add. Paid-in Capital

T140 Retained Earnings

T150 Treasury Stock

T160 Other Comprehensive Income

T199 Parent Share of Equity

T299 Noncontrolling Interests

T999 Total Equity


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LIST OF FLOWS

ID Description

F00 Opening

F01 Incoming units

F02 Change in consolidation method

F05 Change in accounting policies

F06 Dividends

F10 Net profit (loss) for the period

F15 Net variation

F20 Increase

F25 Impairment

F30 Decrease

F50 Reclassification

F55 Fair value

F80 Currency translation adjustment

F92 Change in interest rate

F98 Outgoing units

F99 Closing

END Period end closing


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LIST OF AUDIT IDS

ID Description

INPUT Input

LOCAL_ADJ Local adjustments

ALL_INPUT All local input

ADJ_GC_M Manual adjustments entries (GC)

ADJ_LC_M Manual adjustments entries (LC)

CONS_EQ Consolidation of equity accounts

DIVIDENDS Elimination of internal dividends - A

IC_ELIM Elimination of intercompany accounts - A

INVESTMENTS Elimination of investments - A

ADJ_ELIM_AUTO Adjustments and elimination Auto

ADJ_ELI_M Manual elimination entries

ALL_CONSO Total Consolidation entries

FS_ADJ Adjustment on financial statements - SCF, SCI, SCE

ALL_AUDITID Total Adjusted


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LIST OF CONTROLS

ID DESCRIPTION

A0 Controls on the opening (consistency with previous year)

A0_02 Balance sheet at closing of previous year must equal to balance sheet at opening

A0_04 11212 - Intercompany receivables, Gross, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_06 11230 - Dividends receivable, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_08 11452 - Intercompany loans and cash advances, Gross, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_10 12212 - Equity method investments: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_12 12213 - Investment in subsidiaries: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_14 12252 - Intercompany loans, Gross, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_16 12612 - Intercompany receivables, Gross, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_18 21112 - Intercompany payables, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_20 21130 - Dividends payable, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_22 21252 - Intercompany debts, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_24 22112 - Intercompany payables, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A0_26 22242 - Intercompany debts, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99)

A1 Controls on the balance sheet at closing

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 sum of "11211,11212,11213,11230, 11291 - Accounts and other receivables, Gross, Current " must be > or = "11214, 11292 - Allowance for accounts and other receivables, Current" at closing

A1_04_O he sum of "11211,11212,11213,11230, 11291 - Accounts and other receivables, Gross, Current " must be > or = "11214, 11292 - Allowance for accounts and other receivables, Current" at opening

A1_06_C The value of "11310 - Inventory, Gross" must be > or = "11320 - Inventory valuation reserves" at closing

A1_06_O The value of "11310 - Inventory, Gross" must be > or = "11320 - Inventory valuation reserves" at opening

A1_08_C The sum of "11451,11452,11453 - Loans and cash advances, Gross, Current " must be > or = "11454 - Allowance for loans and cash advances, Current" at closing

A1_08_O The sum of "11451,11452,11453 - Loans and cash advances, Gross, Current " must be > or = "11454 - Allowance for loans and cash advances, Current" at opening

A1_10_C The value of "12121 - Buildings and improvements, Gross " must be > or = "12122 - Buildings and improvements, Accumulated depreciation” at closing

A1_10_O The value of "12121 - Buildings and improvements, Gross " must be > or = "12122 - Buildings and improvements, Accumulated depreciation” at opening

A1_12_C The value of "12131 - Machinery and equipment, Gross " must be > or = "12132 - Machinery and equipment, Accumulated depreciation” at closing

A1_12_O The value of "12131 - Machinery and equipment, Gross " must be > or = "12132 - Machinery and equipment, Accumulated depreciation” at opening

A1_14_C The value of "12151 - Capital leased assets, Gross" must be > or = "12152 - Capital leased assets, Accumulated depreciation" at closing

A1_14_O The value of "12151 - Capital leased assets, Gross" must be > or = "12152 - Capital leased assets, Accumulated depreciation" at opening

A1_16_C The value of "12191 - Other property, plant and equipment, Gross" must be > or = "12192 - Other property, plant & equipment, Accumulated depreciation" at closing

A1_16_O The value of "12191 - Other property, plant and equipment, Gross" must be > or = "12192 - Other property, plant & equipment, Accumulated depreciation" at opening

A1_18_C The sum of "12251,12252,12253 - Loans and cash advances, Gross, Non current " must be > or = "12254 - Allowance for loans and cash advances, Non current" at closing

A1_18_O The sum of "12251,12252,12253 - Loans and cash advances, Gross, Non current " must be > or = "12254 - Allowance for loans and cash advances, Non current" at opening

A1_20_C The value of "12421 - Finite-lived intangible assets " must be > or = "12422 - Finite-lived intangible assets, Amortization" at closing

A1_20_O The value of "12421 - Finite-lived intangible assets " must be > or = "12422 - Finite-lived intangible assets, Amortization" at opening

A1_22_C The sum of "12611,12612,12613, 12620, 12690 - Accounts and other receivables, Gross, Non current " must be > or = "12614 - Allowance for accounts and other receivables, Non current" at closing

A1_22_O The sum of "12611,12612,12613, 12620, 12690 - Accounts and other receivables, Gross, Non current " must be > or = "12614 - Allowance for accounts and other receivables, Non current" at opening


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ID DESCRIPTION

A2 Controls for interco analysis on Balance sheet accounts

A2_02_C 11212 - Intercompany receivables, Gross, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing

A2_02_O 11212 - Intercompany receivables, Gross, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening

A2_04_C 11230 - Dividends receivable, Current by partner: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at closing

A2_04_O 11230 - Dividends receivable, Current by partner: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at opening

A2_06_C "11452 - Intercompany loans and cash advances, Gross, Current" by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing

A2_06_O "11452 - Intercompany loans and cash advances, Gross, Current" by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening

A2_08_C 12212 - Equity method investments by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing

A2_08_O 12212 - Equity method investments by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening

A2_10_C 12213 - Investment in subsidiaries by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing

A2_10_O 12213 - Investment in subsidiaries by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening

A2_14_C 12252 - Intercompany loans, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing

A2_14_O 12252 - Intercompany loans, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening

A2_16_C 12612 - Intercompany receivables, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing

A2_16_O 12612 - Intercompany receivables, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening

A2_18_C 21112 - Intercompany payables, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing

A2_18_O 21112 - Intercompany payables, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening

A2_20_C 21130 - Dividends payable, Current: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at closing

A2_20_O 21130 - Dividends payable, Current: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at opening

A2_22_C 21252 - Intercompany debts, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing

A2_22_O 21252 - Intercompany debts, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening

A2_24_C 22112 - Intercompany payables, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing

A2_24_O 22112 - Intercompany payables, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening

A2_26_C 22242 - Intercompany debts, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing

A2_26_O 22242 - Intercompany debts, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening

A2_28 "31112 - Sales revenue, Intercompany": Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10

A2_30 31242 - Other operating income, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10

A2_32 31252 - Other operating expenses, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10

A2_34 32112 - Interest income, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10

A2_36 32122 - Interest expenses, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10

A2_38 32210 - Dividends: Sum of interco values (I_ALL) must be < or = to total amount (I_NONE) on flow F10

A2_42 32342 - Other non operating income, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10

A2_44 32352 - Other non operating expense, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10

A3 Controls of breakdown analysis by flow

A3_02 Changes in "T1210 - Property, plant and equipment " collected in flows must be analyzed

A3_04 Changes in "T1220 - Financial assets, Non Current" collected in flows must be analyzed

A3_06 Changes in "T1240 - intangible assets " collected in flows must be analyzed

A3_10 Changes in "T2130 - Provisions, Non current " collected in flows must be analyzed

A3_14 Changes in "T2150 - Liabilities of disposal group" collected in flows must be analyzed

A3_16 Changes in "T2220 - Financial liabilities, Non current" collected in flows must be analyzed

A3_18 Changes in "T2230 - Provisions, Non current" collected in flows must be analyzed

A3_22 Changes in "T2400 - Stockholders' equity, including portion attributable to NCI" collected in flows must be analyzed

A3_24 Changes in "11214 - Allowance for doubtful accounts receivable, Current " collected in flows must be analyzed

A3_26 Changes in "11292 - Allowance for other receivables, Current " collected in flows must be analyzed


17

ID DESCRIPTION

A3_28 Changes in "11320 - Inventory valuation reserves" collected in flows must be analyzed

A3_30 Changes in "12614 - Allowance for accounts and other receivables, Non current" collected in flows must be analyzed

A3_32 Changes in "21220 - Borrowings, Current " collected in flows must be analyzed

A3_34 Changes in "21230 - Convertible bonds, Current " collected in flows must be analyzed

A3_36 Changes in "21240 - Capital lease obligations, Current" collected in flows must be analyzed

A3_38 Changes in "21251 - Other long-term debt, Current" collected in flows must be analyzed

A3_40 Changes in "21252 - Intercompany debts, Current " collected in flows must be analyzed

A3_42 Changes in "21253 - Related party debts, Current" collected in flows must be analyzed

A3_44 Changes in "21260 - Derivative instruments and hedges, Liabilities, 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 31220 - Allowance for doubtful accounts and notes” should equal the sum of flows F20 / F30 on accounts 11214 11292 11454 12254 12614

A3_54 31230 - Impairment” should equal the sum of flow F25 on accounts 11420 11430 12110 12121 12131 12151 12191 12230 12240 12410 12421

A3_56 “31260 - Depreciation and amortization” should equal the sum of flow F20 on accounts 12122 12132 12152 12192 12422

A4 Controls of breakdown analysis by interco on flows

A4_02 Changes in 11452 - Intercompany loans and cash advances, Gross, Current" detailed by interco must be analysed by flow

A4_04 Changes in "12212 - Equity method investments" detailed by interco must be analysed by flow

A4_06 Changes in "12213 - Investment in subsidiaries" detailed by interco must be analysed by flow

A4_10 Changes in "12252 - Intercompany loans, Gross, Non current" detailed by interco must be analysed by flow

A4_12 Changes in "21252 - Intercompany debts, Current" detailed by interco must be analysed by flow

A4_14 Changes in "22242 - Intercompany debts, Non current" detailed by interco must be analysed by flow

A4_16 24140 - Retained earnings on flow "F06 - Dividend": Sum of interco values (I_ALL) must be < or = to total amount (I_NONE)


18

LIST OF INPUT FORMS

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


19

LIST OF RETRIEVAL REPORTS

Actual Financial statement and analysis reports

Description

Income Statement

Income Statement by Audit ID

Income Statement by Entity

Statement of Other Comprehensive Income

Statement of Other Comprehensive Income by Audit ID

Statement of Other Comprehensive Income by Entity

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 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 Intangibility

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


20

Intercompany reconciliation Local reconciliations

Description

Local reconciliation with all partners for BS accounts

Local reconciliation with all partners for P&L accounts

Local reconciliation with all partners for dividends

Local reconciliation in flows with one partner for BS accounts

Group reconciliation

Description

Group reconciliation – Total BS and P&L

Group reconciliation – BS and P&L by subtotals

Group reconciliation – Detail by P&L account

Group reconciliation – Detail by BS account

Group reconciliation – Dividend paid - received


22

PRESENTATION OF INPUT FORMS 1

Balance sheet

1 Data shown in the appendix come from the demonstration data set delivered with the starter kit: ACTUAL – 2014.12 – E0.


23

Balance sheet (cont’d)


24

Balance sheet (cont’d)


25

Profit and Loss


26

Intercompany


27

Balance sheet by flow


28

Balance sheet by flow (cont’d)

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