Commodity Trading & Treasury Integration Karsten Kohl / BearingPoint Switzerland AG June 11/12, 2013 Content Commodity Trading Market BearingPoint‘s Service Portfolio and Expertise Challenges for Commodity Management Systems Commodity Management in SAP © 2013 SAP AG or an SAP affiliate company. All rights reserved. 2 Where to find Commodities … Trading High Tech Consumer Products Automotive Mills & Mining Oil & Gas Aerospace & Defense Pharma Agriculture Building Material Wholesale Distribution Chemical © 2013 SAP AG or an SAP affiliate company. All rights reserved. 3 Content Commodity Trading Market BearingPoint‘s Service Portfolio and Expertise Challenges for Commodity Management Systems Commodity Management in SAP © 2013 SAP AG or an SAP affiliate company. All rights reserved. 4 Our Service Portfolio in Commodity Trading Physical and Paper Contract Management Credit & Trade Finance Regulatory Reporting Risk Management Transportation Operations & Back Office © 2013 SAP AG or an SAP affiliate company. All rights reserved. Treasury Trade Accounting 5 BearingPoint‘s Expertise in Commodity Trading "BearingPoint has been awarded by SAP Switzerland as Solution Partner of the year 2012, especially for its expertise in Commodity Management". BearingPoint has a record dating back to 2001 in cooperating with SAP in solutions for Commodity Management. Within this period BearingPoint has joined efforts with SAP in • Delivering some of the first projects in Commodity Management • Co-innovating in the design of the new standard solution • Testing new functionalities • Developing add-on functionalities Jointly, SAP and BearingPoint will provide a strong understanding in both processes and the SAP solution that will contribute to making your project successful. © 2013 SAP AG or an SAP affiliate company. All rights reserved. 6 Content Commodity Trading Market BearingPoint‘s Service Portfolio and Expertise Challenges for Commodity Management Systems Commodity Management in SAP © 2013 SAP AG or an SAP affiliate company. All rights reserved. 7 Commodity Management Related areas Commodity Trading • • • Physical trades Paper trades Pricing Treasury and Cash Management • Cash and liquidity management • Foreign exchange • Financing • Working capital Back office • • • Invoicing Confirmation Stock valuation based on accounting rules • Closing process Credit Management • • • Credit risk Credit risk exposure Trade finance (LC’s, guarantees) © 2013 SAP AG or an SAP affiliate company. All rights reserved. Operations • • • Scheduling Transportation Planning Production • • Risk Management Planning As-Is analysis • Exposure and position reporting • P/L reporting • Valuation: VaR; MtM, simulations Legal and Compliance • • Contract management Regulations (e.g. EMIR for derivatives) • Environment External Systems & sources 8 Commodity Trading Management The requirements on a commodity trading system are highly complex. The synchronisation of front office physical and financial commodity trades with logistics, Treasury and Risk Management is essential to establish benefits for the business, to get advantages within the commodity traded market and to be able to track and trace the single positions. Business Values Process Advantages Integration of Commodity Trading within ERP system Transparency along the entire supply chain real-time and group-wide monitoring of risk, liquidity, positions Commodity Trading system serves as basis for being compliant • Knowing the exposure of physical and paper positions in real time with a reduction of manual work • End-to-end process © 2013 SAP AG or an SAP affiliate company. All rights reserved. 9 Content Commodity Trading Market BearingPoint‘s Service Portfolio and Expertise Challenges for Commodity Management Systems Commodity Management in SAP © 2013 SAP AG or an SAP affiliate company. All rights reserved. 10 Commodity Management in SAP An integrated solution is necessary to have the full transparency of each position as well as supporting the commodity trade lifecycle. The integration of commodity trading in SAP environment facilitates a seamless front-to-back office commodity management. Interfacing front office physical and financial commodity trades with SAP Logistics and SAP Treasury and Risk Management. Paper deals Financial Risk for Commodities Commodity trading Physical deals Exposures Trading Contract (GTM) (TRM) Portfolio Trading book Valuation Hedge accounting Purchase Contract Sale Contract (SD) (MM) • • • • Stock Valuation Inventory Invoice verification Delivery Pricing engine (CPE) • Delivery • Billing Trade Finance Credit Risk Finance and Controlling (FI/CO) Reporting (BI) © 2013 SAP AG or an SAP affiliate company. All rights reserved. 11 The Commodity Exposure The Exposure allows the full transparency, track and trace of all paper and physical positions. The exposure management is updated real-time and shows both positions: the paper as well the physical positions; manual captured positions are considered as well. The analytic reporting tool allows a more preciouses‘ planning and steering of risks/open positions. Physical Trades (SAP) Sales (SAP SD) Purchases (SAP MM) Planned data (SAP APO) Treasury (SAP) Other sources (e.g. Excel) Paper Trades (SAP) Commodity (paper trades) - e.g. futures, forwards, swaps, options Foreign Exchange trades (FX) - e.g. spots, forwards, swaps, options Operative Exposures Aggregation (Raw Exposures) (free definable) Automatic built or uploaded from various sources © 2013 SAP AG or an SAP affiliate company. All rights reserved. Hypothetical Trades of exposure positions Exposure report Automatically updated by in case of price and/or volume changes Web based analytic reporting allows easily to track and trace single positions, to turn axes, drill-down, to aggregate per free-definable criteria’s for example by type of commodity, type of trade, country, region, open position. 12 Commodity Trading Management Reporting Comprehensive tools are available for different reporting purposes • Ad hoc reporting point & click, unified databases, position, P&L, period, cash flow • Reporting tools SAP Query, ABAP List, Other 3rdparty providers, Business Intelligence (BI) • Result database Portfolio hierarchy e.g. by country, region, type of commodity, drilldown, historic results • Management reports Positions, performance, ratios, compliance, risk exposure, profitability • Data export Flat files, excel, automatic or manual © 2013 SAP AG or an SAP affiliate company. All rights reserved. 13 Risk Management © 2013 SAP AG or an SAP affiliate company. All rights reserved. 14 Commodity Products Available products as of EhP6 • Commodity Futures contracts Traded on Exchanges • Commodity Options Traded on Exchanges • OTC Forwards • OTC SWAPs • OTC Options © 2013 SAP AG or an SAP affiliate company. All rights reserved. 15 Commodity Products – Futures Commodity Futures • Capture Deal • Cash Settlement or physical settlement • Matching with other Futures possible © 2013 SAP AG or an SAP affiliate company. All rights reserved. 16 Commodity Product – SWAPs A commodity SWAP can be with any counterparty in which: (1) a fixed-price contract for a commodity is exchanged for its floating-price contract or (2) one commodity is exchanged for another, with an execution date (due date) at a future point in time (or multiple due dates). Payer: A fixed price is paid and a floating price (index) is received (Future or OTC) Receiver: A floating price (index) is paid and a fixed price is received Basis: A basis SWAP involves swapping one floating rate index for another © 2013 SAP AG or an SAP affiliate company. All rights reserved. 17 Commodity Master Data Commodity Master Data • Create Commodity Master Data • Commidity kind: Abstract or Commodity • New features available (delivery location and Incoterms) © 2013 SAP AG or an SAP affiliate company. All rights reserved. 18 Commodity Master Data – Price Curves Commodity Master Data is represented as commodity price curves. The system supports two types of Curves: •Future Style curves – For Listed Instruments and Published commodity prices on exchanges (opening price or closing price) •Forward Style curves – For OTC Products Assign the Futures Class to the Commodity Curve © 2013 SAP AG or an SAP affiliate company. All rights reserved. 19 Commodity Master Data – Forward Price Curve Enter Commodity Forward Prices based on the price quotation style. © 2013 SAP AG or an SAP affiliate company. All rights reserved. 20 Commodities Exposure Reporting Commodity Reporting • A special report exists for the reporting and valuation of commodity exposures – can combine physical and paper risk positions • In addition the Exposure Management functionality can be used for commodities © 2013 SAP AG or an SAP affiliate company. All rights reserved. 21 Raw Exposures – set the price Subraw exposures can also split the commodity risk as well as the FX risk © 2013 SAP AG or an SAP affiliate company. All rights reserved. 22 Valuation - Quantities in Analytical Reporting © 2013 SAP AG or an SAP affiliate company. All rights reserved. 23 Logistics to Treasury Integration © 2013 SAP AG or an SAP affiliate company. All rights reserved. 24 Logistics to Treasury Integration © 2013 SAP AG or an SAP affiliate company. All rights reserved. 25 Logistics to Treasury Integration © 2013 SAP AG or an SAP affiliate company. All rights reserved. 26 Logistics to Treasury Integration © 2013 SAP AG or an SAP affiliate company. All rights reserved. 27 5 Points to remember 1) An integrated solution gives you a real time view of your exposure to the market 2) Covers the whole commodity trading life cycle, including logistics, trading and accounting 3) Minimizing errors in the system by reducing manual work/intervention 4) Reducing your administrational effort 5) One system, less maintenance / interfaces. © 2013 SAP AG or an SAP affiliate company. All rights reserved. 28 Karsten Kohl BearingPoint Pfingstweidstrasse 60 T +41 43 299 64 53 M +41 79 714 32 85 CH-8005 Zürich Switzerland www.bearingpoint.com karsten.kohl@bearingpoint.com © 2013 SAP AG or an SAP affiliate company. All rights reserved.