sap® financial consolidation, starter kit for financial ...sapidp/011000358700000992212013e/… ·...
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SAP® Financial Consolidation, starter kit for financial and regulatory reporting for banking, SP1 Configuration Overview (Appendix)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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TABLE OF CONTENTS
A. LIST OF FINANCIAL ACCOUNTS ........................................................................................................ 4
1. Assets .................................................................................................................................................... 4
2. Equity ..................................................................................................................................................... 6
3. Liabilities ............................................................................................................................................... 7
4. Income statement ................................................................................................................................. 9
B. LIST OF PACKAGE SCHEDULES ...................................................................................................... 12
C. LIST OF FLOWS .................................................................................................................................. 15
1. List of accounting flows ..................................................................................................................... 15
2. List of FINREP flows ........................................................................................................................... 16
D. PACKAGE CONTROLS ....................................................................................................................... 17
E. LIST OF AUDIT IDS ............................................................................................................................. 24
F. CONSOLIDATION JOURNAL ENTRIES............................................................................................. 26
1. Elimination of Intra-Group Transactions .......................................................................................... 26
2. Elimination of Internal Provisions ..................................................................................................... 27
3. Elimination of Internal Dividends ...................................................................................................... 28
4. Elimination of Internal Capital Gains or Losses .............................................................................. 29
5. Non Controlling interests ................................................................................................................... 30
6. Elimination of Investments ................................................................................................................ 31
7. Currency Translation Adjustment ..................................................................................................... 32
8. Goodwill and Bargain Purchase ........................................................................................................ 33
G. LIST OF RETRIEVAL SCHEDULES ................................................................................................... 34
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A. LIST OF FINANCIAL ACCOUNTS
1. Assets
Code Long description
A01000 Cash on hand
A02000 Cash balances at central banks
A03000 Other demand deposits
A11011 Hedging derivatives FVH
A11012 Hedging derivatives CFH
A11013 Hedge of net investments in a foreign operation
A11014 Portfolio Fair value hedges of interest rate risk
A11015 Portfolio Cash flow hedges of interest rate risk
A12000 Derivatives - HFT
A21011 Shares - HFT
A21012 Shares - FVO
A21013 Shares - AFS
A22011 Units in investment funds - HFT
A22012 Units in investment funds - FVO
A22013 Units in investment funds - AFS
A23011 Other equity-related securities - HFT
A23012 Other equity-related securities - FVO
A23013 Other equity-related securities - AFS
A29000 Equity instruments impairment - AFS
A31011 Money market instruments - HFT
A31012 Money market instruments - FVO
A31013 Money market instruments - AFS
A31014 Money market instruments - LAR
A31015 Money market instruments - HTM
A32011 Bonds and notes - HFT
A32012 Bonds and notes - FVO
A32013 Bonds and notes - AFS
A32014 Bonds and notes - LAR
A32015 Bonds and notes - HTM
A33011 Other interest-rate-related securities - HFT
A33012 Other interest-rate-related securities - FVO
A33013 Other interest-rate-related securities - AFS
A33014 Other interest-rate-related securities - LAR
A33015 Other interest-rate-related securities - HTM
A39013 Debt securities impairment - AFS
A39014 Debt securities impairment - LAR
A39015 Debt securities impairment - HTM
A40110 Loans and advances - HFT
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Code Long description
A40120 Loans and advances - FVO
A40130 Loans and advances - AFS
A4013CL Clearing account - Loans & advances - AFS
A40190 Loans and advances impairment - AFS
A40210 Loans and advances - LAR to banks
A40219 Loans and advances impairment - LAR to banks
A40220 Loans and advances - LAR to customers
A40229 Loans and advances impairment - LAR to customers
A41310 Loans and advances - HTM
A41319 Loans and advances impairment - HTM
A81400 Fair value changes of the hedged items in portfolio hedge of interest rate risk
A82100 Investments in subsidiaries, joint ventures and associates - gross
A8210CL Clearing account - Investments in subsidiaries, JV and associates
A821HC Elimination of investments in subsidiaries - Held company
A821OC Elimination of investments in subsidiaries - Owner company
A82900 Investments in subsidiaries, joint ventures and associates - impairment
A83100 Investments in associates and joint ventures accounted for using the equity method gross
A91111 Property, plant and equipment in own use, gross value
A91112 Property, plant and equipment in own use, impairment
A91113 Property, plant and equipment in own use, depreciation
A9111CL Clearing account - Property, plant and equipment
A91121 Investment Property in own use, gross value
A91122 Investment Property in own use, impairment
A91123 Investment Property in own use, depreciation
A9112CL Clearing account - Investment property
A91211 Property, plant and equipment subject to operating lease, gross value
A91212 Property, plant and equipment subject to operating lease, impairment
A91213 Property, plant and equipment subject to operating lease, depreciation
A91221 Investment Property subject to operating lease, gross value
A91222 Investment Property subject to operating lease, impairment
A91223 Investment Property subject to operating lease, depreciation
A92011 Goodwill gross value
A92012 Goodwill impairment
A9201CL Clearing account - Bargain purchase
A92111 Other intangible assets in own use, gross value
A92112 Other intangible assets in own use, impairment
A92113 Other intangible assets in own use, amortization
A9211CL Clearing account - Intangible assets
A92211 Other intangible assets subject to operating lease, gross value
A92212 Other intangible assets subject to operating lease, impairment
A92213 Other intangible assets subject to operating lease, amortization
A94100 Current tax assets
A94200 Deferred tax assets
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Code Long description
A96100 Accrued and deferred items
A96200 Other receivables
A97000 Non-current assets and disposal groups classified as held for sale
2. Equity
Code Long description
E11110 Paid up capital - ordinary shares
E11111 Paid up capital - preference shares
E11120 Unpaid capital which has been called up - ordinary shares
E11121 Unpaid capital which has been called up - preference shares
E11200 Other equity
E12010 Share premium - ordinary shares
E12011 Share premium - preference shares
E13100 Equity component of compound financial instruments
E13200 Other equity instruments issued
E14000 Treasury shares
E15000 Silent participations
E16000 Retained earnings
E17110 Revaluation reserve - tangible assets
E17111 Income tax - revaluation on tangible assets
E17120 Revaluation reserve - intangible assets
E17121 Income tax - revaluation on intangible assets
E17130 Actuarial gains/loss on defined benefit pension plans
E17131 Income tax on actuarial gains/loss on defined benefit pension plans
E17210 Hedge of net investments in foreign operations - eff. port.
E17211 Income tax on hedge of net investments in foreign operations - eff. port.
E17220 Currency translation reserve
E17221 Income tax on currency translation reserve
E17230 Cash flow hedge reserve - effective portion
E17231 Income tax on cash flow hedge reserve - effective portion
E17240 Revaluation reserve - AFS instruments
E17241 Income tax on revaluation reserve - AFS instruments
E18000 Other reserves
E23100 NCI - Equity component of compound financial instruments
E23200 NCI - Other equity instruments issued
E24000 NCI - Treasury shares
E26200 NCI - Other reserves and retained earnings
E27110 NCI - Revaluation reserve - tangible assets
E27111 NCI - Income tax on revaluation reserve - tangible assets
E27120 NCI - Revaluation reserve - intangible assets
E27121 NCI - Income tax on revaluation reserve - intangible assets
E27130 NCI - Actuarial gains/loss on defined benefit pension plans
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Code Long description
E27131 NCI - Income tax on actuarial gains/loss on defined benefit pension plans
E27210 NCI - Hedge of net investments in foreign operations - eff. port.
E27211 NCI - Income tax on hedge of net investments in foreign operations - eff. port.
E27220 NCI - Currency translation reserve
E27221 NCI - Income tax relating to currency translation reserve
E27230 NCI - Cash flow hedge reserve - effective portion
E27231 NCI - Income tax on cash flow hedge reserve - effective portion
E27240 NCI - Revaluation reserve - AFS instrument
E27241 NCI - Income on revaluation reserve - AFS instruments
3. Liabilities
Code Long description
L11011 Hedging derivatives FVH
L11012 Hedging derivatives CFH
L11013 Hedge of net investments in a foreign operation
L11014 Portfolio Fair value hedges of interest rate risk
L11015 Portfolio Cash flow hedges of interest rate risk
L12000 Derivatives - HFT
L12000CL Clearing account - Derivatives HFT
L52000 Equity instruments - HFT
L53000 Debt securities - HFT
L61100 Current accounts / overnight deposits - HFT
L61100CL Clearing account - Debt securities / Overnight deposits HFT
L61200 Current accounts / overnight deposits - FVO
L61310 Current accounts / overnight deposits - Amortized cost (AC) to banks
L61320 Current accounts / overnight deposits - Amortized cost (AC) to customers
L62100 Deposits with agreed maturity - HFT
L62200 Deposits with agreed maturity - FVO
L62310 Deposits with agreed maturity - AC to banks
L62320 Deposits with agreed maturity - AC to customers
L63100 Deposits redeemable at notice - HFT
L63200 Deposits redeemable at notice - FVO
L63310 Deposits redeemable at notice - AC to banks
L63320 Deposits redeemable at notice - AC to customers
L64100 Repurchase agreements - HFT
L64200 Repurchase agreements - FVO
L64310 Repurchase agreements - AC to banks
L64320 Repurchase agreements - AC to customers
L65100CL Clearing account - Financial Loans & Advances / Deposits HFT
L65200CL Clearing account - Financial Loans & Advances / Deposits FVO
L65310CL Clearing account - Loans & Advances LAR / Deposits AC to Banks
L65320CL Clearing account - Loans & Advances LAR / Deposits AC to Customers
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Code Long description
L71100 Certificates of deposits - HFT
L71200 Certificates of deposits - FVO
L71300 Certificates of deposits - AC
L72100 Asset-backed securities - HFT
L72200 Asset-backed securities - FVO
L72300 Asset-backed securities - AC
L73100 Covered bonds - HFT
L73200 Covered bonds - FVO
L73300 Covered bonds - AC
L74100 Hybrid contracts - HFT
L74200 Hybrid contracts - FVO
L74300 Hybrid contracts - AC
L75100 Convertible compound financial instruments - HFT
L75200 Convertible compound financial instruments - FVO
L75300 Convertible compound financial instruments -AC
L75400 Non-convertible - HFT
L75500 Non-convertible - FVO
L75600 Non-convertible - AC
L81100 Other financial liabilities - HFT
L81200 Other financial liabilities - FVO
L81300 Other financial liabilities - AC to banks
L81400 Other financial liabilities - AC to customers
L85000 Fair value changes of the hedged items in portfolio hedge of interest rate risk
L91100 Pensions and other post employment defined benefit obligations
L91200 Other long term employee benefits
L92100 Restructuring
L92200 Pending legal issues and tax litigation
L92300 Commitments and guarantees given
L92400 Other provisions
L93000 Share capital repayable on demand
L94100 Current income tax liabilities
L94200 Deferred income tax liabilities
L9600BU Balancing account - Balance sheet
L96100 Accrued and deferred items
L96200 Other
L97000 Liabilities included in assets classified as held for sale and discontinued operations
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4. Income statement
Code Long description
P11110 Interest income - Derivatives - HFT
P11120 Interest income - Derivatives - Hedge accounting
P11310 Interest income - Debt Securities - AFS
P11320 Interest income - Debt Securities - LAR
P11330 Interest income - Debt Securities - HTM
P11340 Interest income - Debt Securities - FVO
P11350 Interest income - Debt Securities - HFT
P11410 Interest income - Loans and advances - AFS
P11420 Interest income - Loans and advances - LAR
P11430 Interest income - Loans and advances - HTM
P11440 Interest income - Loans and advances - FVO
P11450 Interest income - Loans and advances - HFT
P11900 Interest income - Other assets
P12110 Expenses on share capital repayable on demand
P13110 Dividend income - Financial assets - HFT
P13220 Dividend income - Financial assets designated at fair value through profit or loss
P13330 Dividend income - Available-for-sale financial assets
P13440 Dividend income - Investments in subsidiaries, joint ventures and associates
P14110 Interest expenses - Derivatives - HFT
P14120 Interest expenses - Derivatives - Hedge accounting
P14610 Interest expenses - Deposits - FVO
P14620 Interest expenses - Deposits - HFT
P14630 Interest expenses - Deposits - AC
P14710 Interest expenses - Debt Securities issued - FVO
P14720 Interest expenses - Debt Securities issued - HFT
P14730 Interest expenses - Debt Securities issued - AC
P14810 Interest expenses - Other financial liabilities - FVO
P14820 Interest expenses - Other financial liabilities - HFT
P14830 Interest expenses - Other financial liabilities - AC
P14900 Interest expenses - Other liabilities
P14900CL Clearing account - Interest and similar income / expenses
P21000 Fee and commission income
P23000 Fee and commission expense
P23000CL Clearing account - Fee and commission
P31110 Derecognition gains/losses on Derivatives - HFT
P31210 Derecognition gains/losses on Equity instruments - HFT
P31220 Derecognition gains/losses on Equity instruments - FVO
P31230 Derecognition gains/losses on Equity instruments - AFS
P31310 Derecognition gains/losses on Debt securities - HFT
P31320 Derecognition gains/losses on Debt securities - FVO
P31330 Derecognition gains/losses on Debt securities - AFS
P31340 Derecognition gains/losses on Debt securities - LAR
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Code Long description
P31350 Derecognition gains/losses on Debt securities - HTM
P31410 Derecognition gains/losses on Loans and advances - HFT
P31420 Derecognition gains/losses on Loans and advances - FVO
P31430 Derecognition gains/losses on Loans and advances - AFS
P31440 Derecognition gains/losses on Loans and advances - LAR to banks
P31450 Derecognition gains/losses on Loans and advances - LAR to customers
P31460 Derecognition gains/losses on Loans and advances - HTM
P31510 Derecognition gains/losses on Short positions - HFT
P31620 Derecognition gains/losses on Deposits - HFT
P31630 Derecognition gains/losses on Deposits - FVO
P31640 Derecognition gains/losses on Deposits - AC
P31710 Derecognition gains/losses on Debt securities issued - HFT
P31720 Derecognition gains/losses on Debt securities issued - FVO
P31730 Derecognition gains/losses on Debt securities issued - AC
P31810 Derecognition gains/losses on Other financial liabilities - HFT
P31820 Derecognition gains/losses on Other financial liabilities - FVO
P31830 Derecognition gains/losses on Other financial liabilities - AC
P32110 FV change on Derivatives - HFT
P32210 FV change on Equity instruments - HFT
P32220 FV change on Equity instruments - FVO
P32310 FV change on Debt securities - HFT
P32320 FV change on Debt securities - FVO
P32410 FV change on Loans and advances - HFT
P32420 FV change on Loans and advances - FVO
P32510 FV change on Short positions - HFT
P32610 FV change on Deposits - HFT
P32620 FV change on Deposits - FVO
P32710 FV change on Debt securities issued - HFT
P32720 FV change on Debt securities issued - FVO
P32810 FV change on Other financial liabilities - HFT
P32820 FV change on Other financial liabilities - FVO
P33210 Impairment Equity instruments - AFS
P33310 Impairment Debt securities - AFS
P33320 Impairment Debt securities - LAR
P33330 Impairment Debt securities - HTM
P33410 Impairment Loans and advances - AFS
P33420 Impairment Loans and advances - LAR
P33430 Impairment Loans and advances - HTM
P33810 Impairment Financial assets - AC
P38000 Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net
P38100 Merger result
P40010 Fair value changes of the hedging instrument [including discontinuation]
P40020 Fair value changes of the hedged item attributable to the hedged risk
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Code Long description
P40030 Ineffectiveness in profit or loss from cash flow hedges
P40040 Ineffectiveness in profit or loss from hedges of net investments in foreign operations
P50000 Net exchange differences, gain/loss
P51010 Changes (+) in fair value in tangible assets (fair value model)
P51020 Investment property income
P51030 Operating leases income
P51040 Other income
P52010 Changes (-) in fair value in intangible assets (fair value model)
P53020 Investment property expenses
P53030 Operating leases expenses
P53040 Other expenses
P53050 Personnel expenses
P53060 General and administrative expenses
P53090CL Clearing account - other operating income / expenses
P5900BU Balancing account - Income statement
P61010 Net gains/losses on Property plant & equipments
P61020 Net gains/losses on Investment property
P61040 Net gains/losses on Intangible assets
P61090 Net gains/losses on Other non financial assets
P63000 Impairment or reversal of impairment of Investments in subsidiaries, joint ventures and associates
P63010 Impairment or reversal of impairment on Property, plant and equipment
P63020 Impairment or reversal of impairment on Investment property
P63030 Impairment on Goodwill
P63040 Impairment or reversal of impairment on Other intangible assets
P63090 Impairment or reversal of impairment on Other
P64010 Depreciation and amortisation on Property, Plant and Equipment
P64020 Depreciation and amortisation on Investment property
P64040 Depreciation and amortisation on Other intangible assets
P65010 Provision on commitments and guarantees given
P65020 Other provisions
P69000 Negative goodwill recognised in profit or loss
P79010 Profit of associates and joint ventures accounted for using the equity method
P79210 Income tax expense
P79220 Deferred tax
P79300 Profit or (-) loss from NC assets and disposal groups classified as held for sale not qualifying as discontinued op.
P81000 Profit or (-) loss before tax from discontinued operations
P82000 Tax expense or (-) income related to discontinued operations
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B. LIST OF PACKAGE SCHEDULES
Code Long description IFRS only
IFRS + FINREP
PA00-IFRS Package summary - IFRS only
PA0100-IFRS Package summary - IFRS only
PA0200 Securities and shareholdings
PA0300 Flow analysis
PA0400 Intercompany breakdown
PA00 Package summary
PA0100 Package summary
PA0200 Securities and shareholdings
PA0300 Flow analysis
PA0400 Intercompany breakdown
PA0700 FINREP data collection
PA10 Balance
PA1100 Assets
PA1200 Liabilities
PA1300 Equity
PA1400 Income Statement
PA20 Securities and shareholdings
PA2100 Investments in subsidiaries, joint ventures and associates
PA2200 Investments in subsidiaries, joint ventures and associates - Impairment
PA2300 Purchase and disposal of investments in subsidiaries, joint ventures and associates
PA2400 Purchase of investments in subsidiaries, joint ventures and associates - Date
PA2500 Subscriptions to subsidiaries' capital increase / decrease - Date
PA2600 Investments in subsidiaries, joint ventures and associates Number of shares
PA2700 Equity statement
PA2800 Variations of issued capital and share premium - Date
PA2900 Capital - Number of shares
PA30 Flow analysis
PA3010 Assets by flow
PA3020 Equity and Liabilities by flow
PA3110 Cash and cash balances
PA3120 Derivatives - Assets
PA3130 Equity instruments
PA3140 Debt securities
PA3150 Loans and advances
PA3160 Tangible assets
PA3170 Intangible assets
PA3180 Other assets
PA3210 Derivatives - Liabilities
PA3220 Short Positions
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Code Long description IFRS only
IFRS + FINREP
PA3230 Deposits
PA3240 Debt securities issued
PA3250 Other financial liabilities
PA3260 Provisions
PA3270 Other liabilities
PA40 Intercompany breakdown
PA41 Reciprocal operations
PA4110 Intercompany - Income Statement
PA4120 Intercompany - Assets and Liabilities
PA42 Internal gains or losses
PA4210 Purchase and disposal of loans and advances AFS
PA4220 Purchase and disposal of tangible assets
PA4230 Purchase and disposal of intangible assets
PA43 Dividends
PA4310 Dividends received
PA4320 Dividends paid
PA4330 Dividends paid by beneficiary - Date
PA44 Internal provisions - impairments
PA4410 Internal provision / Impairment
PA50 Financial statements - legal reporting
PA5100 Income Statement (IFRS format)
PA5200 Statement of Financial Position (IFRS Format)
PA5300 Statement of Cash Flows
PA60 Control statements - legal reporting
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)
PA70 FINREP data entry
PA7-17.1 FINREP table 17 data entry
PA71711 Interest income and expenses - Control breakdown by counterparty sector
PA71712 Interest income and expenses - Input of breakdown by counterparty
PA7-3.1 FINREP table 3.1 data entry
PA7310 Equity instruments HFT - Input: "of which at cost" - Control: breakdown by counterparty sector
PA7311 Debt securities / loans & advances HFT - Control breakdown by counterparty sector
PA7312 Equity instruments HFT - Input of breakdown by counterparty
PA7313 Debt securities / loans & advances HFT - Input of breakdown by counterparty
PA7-3.3 FINREP table 3.3 data entry
PA7330 Equity instruments AFS - Input: "of which at cost" - Control: breakdown by counterparty sector
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Code Long description IFRS only
IFRS + FINREP
PA7331 Debt securities / loans & advances AFS - Control: breakdown by counterparty sector
PA7332 Equity instruments AFS: Input of breakdown by counterparty
PA7333 Debt securities / loans & advances AFS: Input of breakdown by counterparty
PA7-4 FINREP table 4 data entry
PA7410 Equity instruments - Input: "of which at cost" - Control: breakdown by counterparty sector
PA7411 Debt securities - Control breakdown by counterparty sector
PA7412 Equity instruments - Input of breakdown by counterparty
PA7413 Debt securities - input of breakdown by counterparty
PA7414 Loans and advances AFS, LAR, HTM - Input of breakdown by product / counterparty
PA7415 Loans and advances - input of breakdown by counterparty
PA7416 Loans and advances - input "of which analyses" by collateral and by subordination
PA7-7 FINREP table 7 data entry
PA7710 Derivative HFT - Input breakdown by product / counterparty and product / of which economic hedge
PA7-14.4 FINREP table 14.4 data entry
PA71441 Derivatives - Third parties by residence of counterparty
PA71442 Equity instruments (gross value) - Third parties by residence of counterparty
PA71443 Debt securities HFT - Third parties by residence of counterparty
PA71444 Debt securities AFS (Gross value) - Third parties by residence of counterparty
PA71445 Loans and advances - Third parties by residence of counterparty
PA71446 Loans and advances - Third parties by residence and "of which:"analysis (non financial corp/households only)
PA71447 Loans and advances - "of which:"analysis (Group non financial corp)
PA80 FINREP local reports
PA8-1.1 1.1 Assets
PA8-1.2 1.2 Liabilities
PA8-1.3 1.3 Equity
PA8-2 2. Statement of profit or loss
PA8-3.1 3.1. Financial assets held for trading
PA8-3.3 3.3. Available-for-sale financial assets
PA8-4 4. Financial assets subject to impairment that are past due or impaired
PA8-7 7. Derivatives - trading
PA8-17.1 17.1. Interest income and expenses by instrument and counterparty sector
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C. LIST OF FLOWS
1. List of accounting flows
Code Long 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
F07 Interim 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, used
F36 Decrease in depreciation, not used
F40 Capital increase
F45 Capital decrease
F50 Reclassification
F52 Fair value (P&L)
F55 Fair value (OCI)
F70 Internal mergers
F80 Currency translation adjustment
F92 Change in interest rate
F98 Outgoing units
F99 Closing
PL99 Year-to-date
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2. List of FINREP flows
Code Long description
T310 Amount of cumulative change in the fair values attributable to changes in the credit risk
T320 Fair value of unimpaired assets
T325 Fair value of impaired assets
T410 Past due but not impaired ≤ 30 days
T411 Past due but not impaired > 30 days ≤ 60 days
T412 Past due but not impaired > 60 days ≤ 90 days
T413 Past due but not impaired > 90 days ≤ 180 days
T414 Past due but not impaired > 180 days ≤ 1 year
T415 Past due but not impaired > 1 year
T420 Carrying amount of the impaired assets
T425 Specific allowances for individually assessed financial assets
T430 Specific allowances for collectively assessed financial assets
T435 Collective allowances for incurred but not reported losses
T440 Accumulated write-offs
T710 Notional amount, Total Trading
T715 Notional amount, of which: sold
T1410 Of which: defaulted
T1415 Accumulated impairment or Accumulated changes in fair value due to credit risk
T9999 Carrying amount
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D. PACKAGE CONTROLS
Code Extra-long description
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 equity instruments - AFS, must be > or = impairment at closing
PA10-008 The gross value of equity instruments - AFS, must be > or = impairment at opening
PA10-010 The gross value of debt securities - AFS, must be > or = impairment at closing
PA10-012 The gross value of debt securities - AFS, must be > or = impairment at opening
PA10-014 The gross value of debt securities - LAR, must be > or = impairment at closing
PA10-016 The gross value of debt securities - LAR, must be > or = impairment at opening
PA10-018 The gross value of debt securities - HTM, must be > or = impairment at closing
PA10-020 The gross value of debt securities - HTM, must be > or = impairment at opening
PA10-022 The gross value of loans and advances - AFS, must be > or = impairment at closing
PA10-024 The gross value of loans and advances - AFS, must be > or = impairment at opening
PA10-026 The gross value of loans and advances - LAR to banks, must be > or = impairment at closing
PA10-028 The gross value of loans and advances - LAR to banks, must be > or = impairment at opening
PA10-030 The gross value of loans and advances - LAR to customers, must be > or = impairment at closing
PA10-032 The gross value of loans and advances - LAR to customers, must be > or = impairment at opening
PA10-034 The gross value of loans and advances - HTM, must be > or = impairment at closing
PA10-036 The gross value of loans and advances - HTM, must be > or = impairment at opening
PA10-038 The gross value of investments in subsidiaries, JV and associates must be > or = impairment at closing
PA10-040 The gross value of investments in subsidiaries, JV and associates must be > or = impairment at opening
PA10-042 The gross value of property, plant and equipment in own use must be > or = depreciation and impairment at closing
PA10-044 The gross value of property, plant and equipment in own use must be > or = depreciation and impairment at opening
PA10-046 The gross value of investment property must be > or = depreciation and impairment at closing
PA10-048 The gross value of investment property in own use must be > or = depreciation and impairment at opening
PA10-050 The gross value of property, plant and equipment subject to operating lease must be > or = depreciation and impairment at closing
PA10-052 The gross value of property, plant and equipment subject to operating lease must be > or = depreciation and impairment at opening
PA10-054 The gross value of investment property subject to operating lease must be > or = depreciation and impairment at closing
PA10-056 The gross value of investment property subject to operating lease must be > or = depreciation and impairment at opening
PA10-058 The goodwill gross value must be > or = impairment at closing
PA10-060 The goodwill gross value must be > or = impairment at opening
PA10-062 The gross value of other intangible assets in own use must be > or = amortization and impairment at closing
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
18
Code Extra-long description
PA10-064 The gross value of other intangible assets in own use must be > or = amortization and impairment at opening
PA10-066 The gross value of other intangible assets subject to operating lease must be > or = amortization and impairment at closing
PA10-068 The gross value of other intangible assets subject to operating lease must be > or = amortization and impairment at opening
PA10-070 The net value of other receivables must be > or = 0 at closing
PA10-072 The net value of other receivables must be > or = 0 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
PA20-022 Flows for impairment of investments in subsidiaries must be the same on the balance sheet and on the income statement
PA20-024 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
PA20-030 The number of shares in securities held has to be filled in at closing
PA20-032 The number of shares in securities held has to be filled in at opening
PA20-034 Changes in securities held (number of shares) must be analyzed
PA20-036 The number of shares in paid-up capital (ordinary shares) has to be filled in at closing
PA20-038 The number of shares in paid-up capital (ordinary shares) has to be filled in at opening
PA20-040 The number of shares in paid-up capital (preference shares) has to be filled in at closing
PA20-042 The number of shares in paid-up capital (preference shares) has to be filled in at opening
PA20-044 The number of shares in unpaid capital (ordinary shares) has to be filled in at closing
PA20-046 The number of shares in unpaid capital (ordinary shares) has to be filled in at opening
PA20-048 The number of shares in unpaid capital (preference shares) has to be filled in at closing
PA20-050 The number of shares in unpaid capital (preference shares) has to be filled in at opening
PA20-052 Changes in nominal value of shares must be analyzed
PA20-054 Changes in nominal value of shares must be analyzed by shareholder
PA20-056 The correction of the allocation between group and NCI net income should not have any impact on the net income total
PA20-058 Changes in net equity must be analyzed
PA20-060 Breakdown by share of goodwill and bargain purchase must equal account total
PA20-062 The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at closing
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
19
Code Extra-long description
PA20-064 The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at opening
PA20-066 The analysis by date of the purchase of investments in subsidiaries by partner should equal partner total
PA20-068 The analysis by date of issued capital variations should equal account total
PA20-070 The analysis by date of share premium variations should equal account total
PA20-072 The analysis by date of capital subscriptions in subsidiaries by share should equal share total
P- A30 Flow analysis
PA30-002 Changes in derivatives (assets) collected in flows must be analyzed
PA30-004 Changes in equity instruments collected in flows must be analyzed
PA30-006 Changes in debt securities (assets) collected in flows must be analyzed
PA30-008 Changes in loans and advances collected in flows must be analyzed
PA30-010 Changes in tangible assets collected in flows must be analyzed
PA30-012 Changes in intangible assets collected in flows must be analyzed
PA30-014 Changes in other assets collected in flows must be analyzed
PA30-016 Changes in derivatives (liabilities) collected in flows must be analyzed
PA30-018 Changes in short positions collected in flows must be analyzed
PA30-020 Changes in deposits collected in flows must be analyzed
PA30-022 Changes in debt securities issued collected in flows must be analyzed
PA30-024 Changes in other financial liabilities collected in flows must be analyzed
PA30-026 Changes in provisions collected in flows must be analyzed
PA30-028 Changes in other liabilities collected in flows must be analyzed
PA30-030 The transfer flow must balance
PA30-032 The change in accounting policies flow must balance
PA30-034 The change in the restructuring flow must balance, carry over to net income if necessary
PA30-036 The change in fair value flow must balance, carry over to net income if necessary
PA30-072 Impairment of equity instruments - AFS must match between balance sheet and the income statement
PA30-074 Impairment of debt securities - AFS must match between balance sheet and the income statement
PA30-076 Impairment of debt securities - LAR must match between balance sheet and the income statement
PA30-078 Impairment of debt securities - HTM must match between balance sheet and the income statement
PA30-080 Impairment of loans and advances - AFS must match between balance sheet and the income statement
PA30-082 Impairment of loans and advances - LAR must match between balance sheet and the income statement
PA30-084 Impairment of loans and advances - HTM must match between balance sheet and the income statement
PA30-086 Impairment of investments in subsidiaries must match between balance sheet and the income statement
PA30-088 Impairment of property, plant and equipment must match between balance sheet and the income statement
PA30-090 Impairment of investment property must match between balance sheet and the income statement
PA30-092 Impairment of other intangible assets must match between balance sheet and the income statement
PA30-094 Impairment of other assets must match between balance sheet and the income statement
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
20
Code Extra-long description
PA30-096 Depreciation of property, plant and equipment must match between balance sheet and the income statement
PA30-098 Depreciation of investment property must match between balance sheet and the income statement
PA30-100 Amortization of intangible assets must match between balance sheet and the income statement
PA30-102 Provisions on commitments and guarantees given must be equal on the balance sheet and the income statement
PA30-104 Provisions on other provisions must be equal on the balance sheet and the income statement
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
P-A42 Internal gains or losses
PA42-002 Profit or loss on sale of loans and advances AFS must be equal on the balance sheet and the income statement
PA42-004 Profit or loss on sale of investments in subsidiaries, joint ventures and associates, must be equal on the balance sheet and the income statement
PA42-006 Profit or loss on sale of property, plant and equipment must be equal on the balance sheet and the income statement
PA42-008 Profit or loss on sale of investment property must be equal on the balance sheet and the income statement
PA42-010 Profit or loss on sale of intangible assets must be equal on the balance sheet and the income statement
PA42-012 The analysis of the disposal of loans and advances AFS by seller must equal account total
PA42-014 The analysis of the purchase of loans and advances AFS by buyer must equal account total
PA42-016 The analysis of the disposal of property, plant and equipment by partner must equal account total
PA42-018 The analysis of the purchase of property, plant and equipment by partner must equal account total
PA42-020 The analysis of the disposal of investment property by partner must equal account total
PA42-022 The analysis of the purchase of investment property by partner must equal account total
PA42-024 The analysis of the disposal of intangible assets by partner must equal account total
PA42-026 The analysis of the purchase of intangible 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 - impairments
PA44-002 Changes in provisions should be broken down by partner
PA44-004 Analysis by partner of intercompany provisions must equal account total at closing
PA44-006 Analysis by partner of intercompany provisions must equal account total at opening
PA44-008 Analysis by partner of intercompany provisions must equal account total in movement flows
PA44-010 The gross value of loans and advances - LAR to banks must be > or = impairment by partner at closing
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
21
Code Extra-long description
PA44-012 The gross value of loans and advances - LAR to banks must be > or = impairment by partner at opening
PA44-014 The gross value of loans and advances - LAR to customers must be > or = impairment by partner at closing
PA44-016 The gross value of loans and advances - LAR to customers must be > or = impairment by partner at opening
P-A731 Financial assets HFT
PA731-006 The analysis of non reciprocal debt securities HFT by counterparty must equal account total
PA731-008 The analysis of reciprocal debt securities HFT by counterparty must equal account total
P-A733 Financial assets AFS
PA733-002 For the gross value of financial assets AFS, the Carrying amount must equal the Fair value of unimpaired assets + the Fair value of impaired assets
PA733-004 For the gross value of financial assets AFS by counterparty, the Carrying amount must equal the Fair value of unimpaired assets + the Fair value of impaired assets
PA733-006 For the impairment of financial assets AFS, the Carrying amount must equal the Fair value of impaired assets
PA733-008 For the impairment of financial assets AFS by counterparty, the Carrying amount must equal the Fair value of impaired assets
PA733-010 For the gross value of equity instruments AFS by Of which: at cost", the Carrying amount must equal the Fair value of unimpaired assets + the Fair value of impaired assets"
PA733-012 The analysis of the gross value of equity instruments AFS by counterparty and "of which: at cost" must be < or = account total
PA733-014 The analysis of the impairment of equity instruments AFS by counterparty and "of which: at cost" must be > or = account total
PA733-016 The analysis of debt securities AFS by counterparty must equal account total
PA733-018 The analysis of loans and advance AFS by counterparty must equal account total
PA733-020 The gross value of equity instruments - AFS must be > or = impairment by counterparty
PA733-022 The gross value of debt securities - AFS must be > or = impairment by counterparty
P-A740 Financial assets subject to impairment that are past due or impaired
PA740-002 The analysis of equity instruments by "Of which: at cost" must be < or = account total
PA740-016 The analysis of loans and advances AFS by other "of which" analysis must be < or = account total
P-A770 Derivatives - trading
PA770-002 The analysis of derivatives HFT by product and partner on flow T9999 must equal the partner on flow F99
PA770-004 For derivatives HFT by product and partner, the Carrying amount must <>0 if the Notional amount exists
PA770-006 For derivatives HFT by product and partner, flow T715 of which: sold" must be < or = flow T710"
PA770-008 The analysis of derivatives HFT by "Of which: economic hedge" must be filled in
PA770-010 The analysis of derivatives HFT by "Of which: economic hedge" must be < or = the detail product/partner
P-A714 Geographical breakdown of assets by residence of the counterparty
PA714-002 For derivatives, the analysis of third party - central banks" by country must equal the product detail"
PA714-004 For derivatives, the analysis of third party - general governments" by country must equal the product detail"
PA714-006 For derivatives, the analysis of third party - credit institutions" by country must equal the product detail"
PA714-008 For derivatives, the analysis of third party - other financial corporations" by country must equal the product detail"
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
22
Code Extra-long description
PA714-010 For derivatives, the analysis of third party - non-financial corporations" by country must equal the product detail"
PA714-012 For derivatives, the analysis of codified TP counterparties" by country must equal the product detail"
PA714-014 For equity instruments, the analysis of third party - credit institutions" by country must equal the third party amount
PA714-016 For equity instruments, the analysis of "third party - other financial corporations" by country must equal the third party amount
PA714-018 For equity instruments, the analysis of "third party - non-financial corporations" by country must equal the third party amount
PA714-020 For equity instruments, the analysis of "codified TP counterparties" by country must equal the third party amount
PA714-022 For debt securities, the analysis of "third party - central banks" by country must equal the third party amount
PA714-024 For debt securities, the analysis of "third party - general governments" by country must equal the third party amount
PA714-026 For debt securities, the analysis of "third party - credit institutions" by country must equal the third party amount
PA714-028 For debt securities, the analysis of "third party - other financial corporations" by country must equal the third party amount
PA714-030 For debt securities, the analysis of "third party - non-financial corporations" by country must equal the third party amount
PA714-032 For debt securities, the analysis of "codified TP counterparties" by country must equal the third party amount
PA714-034 For loans and advances, the analysis of "third party - central banks" by country must equal the third party amount
PA714-036 For loans and advances, the analysis of "third party - general governments" by country must equal the third party amount
PA714-038 For loans and advances, the analysis of "third party - credit institutions" by country must equal the third party amount
PA714-040 For loans and advances, the analysis of "third party - other financial corporations" by country must equal the third party amount
PA714-042 For loans and advances, the analysis of "third party - non-financial corporations" by country must equal the third party amount
PA714-044 For loans and advances, the analysis of "third party - households" by country must equal the third party amount
PA714-046 For loans and advances, the analysis of "codified TP counterparties" by country must equal the third party amount
PA714-048 For loans and advances HFT detailed by "third party Non-financial corp.", the analysis by country/"of which" must be < or = the analysis by country
PA714-050 For loans and advances HFT detailed by "codified third party Non-financial corp.", the analysis by country/"of which" must be < or = the analysis by country
PA714-052 For loans and advances HFT detailed by "codified Group Non-financial corp.", the analysis by country/"of which" must be < or = the analysis by country
PA714-054 For loans and advances HFT detailed by "third party households.", the analysis by country/"of which" must be < or = the analysis by country
P-A717 Breakdown of selected profit or loss items
PA717-002 The analysis of interest income - debt securities FVO AFS LAR HTM by counterparty must equal account total
PA717-004 The analysis of interest income - debt securities HFT by counterparty must equal account total
PA717-006 The analysis of interest expenses - deposits by partner must equal account total
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
23
Code Extra-long description
PA717-008 The analysis of interest income - loans and advances AFS HTM by counterparty must equal account total
PA717-010 The analysis of interest income - loans and advances by partner must equal account total
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
24
E. LIST OF AUDIT IDS
Code Long description
0PACK01 Package data
0PACK11 Local adjustments to Group accounting policies
0PACK91 Package data - Central correction
1ADJ90 Other adjustments - Central - Auto.
1ADJ91 Other adjustments - Central - Man.
1FVA10 Fair value for incoming entities (central) - Auto.
1FVA11 Fair value for incoming entities (central) - Man.
1FVA20 Adjustment on incoming entities (central) - Auto.
2ELIM10 Elimination of intercompany accounts - Auto.
2ELIM11 Elimination of intercompany accounts - Man.
3DIS10 Elimination of internal gains and losses on disposal of assets - Auto.
3DIS11 Elimination of internal gains and losses on disposal of assets - Man.
3DIV10 Elimination of internal dividends - Auto.
3DIV11 Elimination of internal dividends - Man.
3DIV20 Currency translation adjustments on dividends - Auto.
3DIV21 Currency translation adjustments on dividends - Man.
3PRO10 Elimination of internal impairment on investments - Auto.
3PRO11 Elimination of internal impairment on investments - Man.
3PRO20 Elimination of internal provisions - Auto.
3PRO21 Elimination of internal provisions - Man.
4CONS01 Consolidation entry not splittable
4CONS10 Elimination of subsidiaries' capital and share premium
4CTA01 Currency translation adjustments - Equity - Man.
4CTA10 Currency translation adjustments - Equity - Auto.
4GW10 Booking of goodwill and bargain purchase - Auto.
4GW11 Booking of goodwill and bargain purchase - Man.
4GW20 Currency translation adjustments on goodwill - Auto.
4GW21 Currency translation adjustments on goodwill - Man.
4INV10 Elimination of investments - Auto.
4INV11 Elimination of investments - Man.
4INV20 Currency translation adjustments on investments - Auto.
4INV21 Currency translation adjustments on investments - Man.
4INV31 Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Local currency)
4INV32 Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Consolidation currency)
4NCI-ADJ90 Other adjustments - NCI
4NCI-CTA10 Currency translation adjustments - Equity - NCI
4NCI-DIS10 Elimination of internal gains and losses on disposal of assets - NCI
4NCI-DIV10 Elimination of internal dividends - NCI
4NCI-DIV20 Currency translation adjustments on dividends - NCI
4NCI-FVA00 Fair value/adjust for incoming entities (central) - NCI
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
25
Code Long description
4NCI-INV30 Adjustments on gains and losses on disposal of subsidiaries - NCI
4NCI-PACK01 Package data - NCI
4NCI-PACK10 Adjustments to Group accounting policies - NCI
4NCI-PACK90 Package data - Central correction - NCI
4NCI-PRO10 Elimination of internal impairment on investments - NCI
4NCI-PRO20 Elimination of internal provisions - NCI
4NCI11 Calculation of non-controlling interests - Correction
8CFS01 Consolidated financial statements correction - Man.
8CFS10 Consolidated financial statements correction - Auto.
9GW00 Disclosure of goodwill (gross value and impairment) and bargain purchase -Auto.
9GW01 Disclosure of goodwill (gross value and impairment) and bargain purchase - Man.
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
26
F. CONSOLIDATION JOURNAL ENTRIES
1. Elimination of Intra-Group Transactions
ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27).
CONFIGURATION PRINCIPLE: Intercompany accounts are eliminated through a clearing account
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 lowest consolidation rate when both companies are accounted for using the proportionate method
TRIGGER: Intra-group transactions entered in book P-A41
ACCOUNTING SCHEME: Intra-group transaction between S (Fees income on B = 1.000) and B (Fees expenses on S = 1.000)
At B (Buyer)
P23000 Fee and Commission expenses
P2300CL - Clearing account - Fee and commission
S 1.000
TP-999 8.000
S 1.000 S 1.000
At S (Seller)
P21000 Fee and commission income
P2300CL - Clearing account - Fee and commission
B 1.000 B 1.000
TP-999 3.000
B 1.000
Amounts entered in packages (TP-999 is the code used for third parties)
Elimination at the seller
Elimination at the buyer
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
27
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 subsidiary B for an amount of 100
L92400 Other provision P65020 Other provision
100
100
100
100
Amounts entered in packages Elimination of the internal provision
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
28
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
E16000 Retained earnings (P) P13440 Dividends (P)
100
100
100
E16000 Retained earnings (S)
100
Amounts entered in packages
Elimination of the financial income based on the amount declared by the subsidiary having paid the dividend
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
29
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 equipment to B for 1000. The net book value is 100 (Gross value = 500, depreciation = 400).
A91111 PPE (B) A91113 PPE, Dep. (B)
1.000
500
400
P61010 Gains or losses on sale
of PPE (S)
900
900
A9111CL Clearing account - PPE
(B) A9111CL 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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
30
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.
E11110 Issued capital E16000 Retained earnings
40
60
100
8
20
60
Balance 0 Balance 72
A01000 Cash on hand E26200 - NCI - Reserves
and retained earnings
120
48
Amounts entered in packages Calculation of non-controlling interests Reclassification of subsidiary’s capital to retained earnings
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
31
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 A821OC.
This elimination is recorded in the retained earnings of the held company against clearing account A821HC.
Indirect non-controlling interests are calculated when the holding company is not wholly-owned.
TRIGGER: Investments are entered in the account A82100 Investment in subs. JV and assoc. (schedule PA2100 in book P-A20).
ACCOUNTING SCHEME: Same example as Form 5.
In holding company P A82100 Investment in subs. JV
and assoc.
A821OC Elimination of investment in subsidiaries -
Owner company
60
60
60
In subsidiary S A821HC Elimination of investment in subsidiaries -
Held company
E11110 Issued capital
60
100
100
E16000 Retained earnings
E26200 - NCI - Reserves and retained earnings
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. section 5)
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
32
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 “E17220 Foreign currency translation reserve, before tax”. Non-controlling interests is deducted, when applicable, and posted to the account “E27220 NCI - Currency translation reserve”.
TRIGGER: Automatic entries are based on the currency translation flow which is calculated automatically for all balance sheet accounts.
ACCOUNTING SCHEME:
E11110 Issued capital
E16100 – Retained earnings
10 110
50 550
100 20
Balance 0 Balance 480
E17220 Currency translation reserve
E27220 NCI - Currency translation reserve
12 60
12
E26200 - NCI - Other reserves and retained earnings
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
33
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:
A92011 Goodwill E16100 – Retained
earnings
100
95
E26200 NCI - Reserves and retained earnings
5
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
34
G. LIST OF RETRIEVAL SCHEDULES
Code Long 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
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 (in progress)
C11-25 Statement of Cash Flows
C11-30 Statement of Changes in Equity
C2 Analysis
C21 Financial statements by reporting unit
C21-05 Statement of Financial Position (by reporting unit)
C21-10 Statement of Profit or Loss (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 (Statement of Profit or Loss)
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 (Statement of Profit or Loss)
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 OCI and FINREP equity 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
C3 Accounting reports
C31 Closing balances
C31-05 Balance Sheet by flow
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
35
Code Long description
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)
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
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
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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Code Long description
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
C5 FINREP Tables
C51 Financial statements
C51-05 1.1. Assets
C51-10 1.2. Liabilities
C51-15 1.3 Equity
C51-20 2. Statement of profit or loss
C51-25 3.1. Financial assets held for trading
C51-30 3.3. Available-for-sale financial assets
C51-35 4. Financial assets subject to impairment that are past due or impaired
C51-40 7. Derivatives - trading
C51-45 14.4. Geographical breakdown of assets by residence of the counterparty
C51-50 17.1. Interest income and expenses by instrument and counterparty sector
C51-55 19. Statement of comprehensive income
C51-60 20. Statement of changes in equity
C51-65 28.1. Assets
C51-70 28.3. Liabilities and equity
C52 Analysis
C52-05 Statement of Financial Position (by reporting unit)
C52-10 Statement of Profit or Loss (by reporting unit)
C52-15 Analysis of line item by account
C52-20 Analysis of line item by reporting unit
C52-25 Statement of Equity FINREP -Analysis of line item by audit ID
C52-30 Analysis of line item by account, account/partner
C53 Accounting reports
SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING
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Code Long description
C53-05 General ledger by audit ID, product / partner, JE number (FINREP Flows)
C53-10 General ledger by audit ID, partner/country/analysis, JE number (FINREP Flows)
C53-15 General ledger by audit ID, partner/share, JE number (FINREP Flows)
T30 Check consistency between T9999 and F99/Y99
T31-05-CTRL 1.1 Assets - Control F99
T31-10-CTRL 1.2. Liabilities - control F99
T31-15-CTRL 1.3 Equity FINREP - control F07 F10 F99 vs T9999
T31-20-CTRL 2. Statement of profit or loss - Control Y99
T31-25-CTRL Analysis of line item by account - control F99
C6 FINREP/IFRS Reconciliation
C61 Scope Comparison (FINREP / IFRS)
C61-05 Scope comparison (FINREP / IFRS)
C61-10 Scope comparison - Control of differences (FINREP/IFRS)
C61-15 Scope comparison - Control of differences (FINREP/IFRS) by reporting unit
C62 Balances reconciliation (FINREP / IFRS)
C62-05 Balance reconciliation by case
C62-10 Balance reconciliation by audit ID
C63-05 General ledger by audit ID and flow (FINREP / IFRS)
C63-10 General ledger by JE number (FINREP / IFRS)
C63-15 Balance reconciliation by entity
C63-20 One account by case
C63 Analysis of line items (FINREP / IFRS)
C90-05 Scope comparison n°1
C90-11 Scope comparison n°2
C90-12 Scope comparison n°2
C90-20 Scope comparison - Control of differences (FINREP/IFRS)
C90-30 Scope comparison - Control of differences (FINREP/IFRS)
C90-35 Scope comparison - Control of differences (FINREP/IFRS)