SAP® PLANNING AND CONSOLIDATION 10.0,
VERSION FOR SAP NETWEAVER, POWERED BY HANA
STARTER KIT FOR IFRS, SP4
Configuration overview
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
TABLE OF CONTENTS
FOREWORD ..................................................................................................................................................... 3
OVERVIEW OF THE APPLICATION ................................................................................................................ 4
Categories ........................................................................................................................................................ 4
Models............................................................................................................................................................... 4
Chart of Accounts ............................................................................................................................................ 4
LEGAL CONSOLIDATION (ACTUAL CATEGORY) ....................................................................................... 6
Data collection ................................................................................................................................................. 6
Consolidation process .................................................................................................................................... 8
Report and analysis process ........................................................................................................................ 11
Publishable Key Financial Statements ........................................................................................................ 13
Data Analysis ................................................................................................................................................. 19
BUDGET AND FORECAST REPORTING ..................................................................................................... 21
Principles common to budget and forecast categories ............................................................................ 22
Annual Budget (BA) ....................................................................................................................................... 27
Monthly Budget (BM) - Periodic approach .................................................................................................. 29
Monthly Budget (BM) - Year-to-date approach ........................................................................................... 31
Monthly Budget at Actual rate (BM_AR) ..................................................................................................... 33
September Forecast (F09) – Periodic approach ......................................................................................... 34
September Forecast (F09) – Year-to-date approach .................................................................................. 38
Presentation of “full view” reports .............................................................................................................. 40
SETS OF SAMPLE DATA .............................................................................................................................. 42
Set focused on legal consolidation (Actual) ............................................................................................... 42
Scope changes cases 1 to 7 ......................................................................................................................... 42
Set demonstrating a full reporting process ................................................................................................ 43
Data recovery ................................................................................................................................................. 43
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STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
FOREWORD
The SAP Planning and Consolidation starter kit for IFRS is created to deliver business logic on top of a
unified Corporate Reporting application including Legal consolidation, Budget and Forecast, using both
product and functional best practices.
This pre-configuration assists you in setting up your statutory consolidation application in order to adhere to
IFRS while accelerating and securing the implementation project. It offers you also a set of categories to
manage projected data
The contents provided in the starter kit consist of reports, controls and rules for performing, validating and
publishing:
 a legal consolidation in accordance with IFRS
 a corporate budget (annual and monthly) with reports comparing
 monthly Actual data with budgeted data for the Statement of Profit or Loss
 quarterly Actual data with projected data for the Statement of Cash Flows
 a corporate forecast: update of the initial monthly budget at the end of September
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STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
OVERVIEW OF THE APPLICATION
Categories
The following categories have been configured to store data for the legal consolidation, budget and forecast
reporting:
Models
The following models have been configured to store data:
 CONSOLIDATION: enter / load data on a year to date (YTD) basis, consolidate and retrieve it.
 PERIODICENTRY: optional model configured in order to make it possible to enter data collected at
subsidiaries‟ level according the periodic approach for the Monthly budget and the September Forecast.
This model is only dedicated to the data collection and doesn‟t offer any consolidation capabilities. Data
entered in this model is used to calculate year-to-date data that is transferred into the CONSOLIDATION
model to be consolidated.
 IC MATCHING: Intercompany data at local level existing in the CONSOLIDATION model is transferred in
the ICMATCHING model to be converted and reconciled
 RATES: stores the exchange rates
 OWNERSHIP: stores the consolidation scopes.
Chart of Accounts
Account Typology
The chart of accounts of the starter kit for IFRS is based on the IFRS Taxonomy. This chart of accounts
enables financial statements to be presented following the requirements of IAS 1:
Assets and liabilities are classified according to the current/non-current distinction and expenses are
classified by function.
The chart of accounts is presented in Chapter 1 of the appendix.
Naming Convention for Accounts
In the financial accounts, the first letter of the ID enables you to identify the accounting class: A for assets, E
for equity, L for liabilities and P for profit and loss (income). Total accounts are indicated with a T as the last
digit after the account number.
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STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Example of financial accounts:
Accounts corresponding to the lines of the Statement of Cash Flows have been created to store the items of
the statement of cash flows entered in the Budget and Forecast categories, and calculated during the
consolidation process for the Actual category. The first letter of these accounts is S and the subtotals „IDs
begin with TS.
Example of Statement of cash flows’ lines:
Unified chart of accounts shared by all data categories (Actual, Budget, Forecast)
The same Profit and Loss format is used by all data categories but the format of the Statement of Cash
Flows (SCF) is less detailed in the projected data, compared with Actual data. For the SCF, the
Budget/Forecast chart of accounts has been mapped with the Actual Chart of Accounts. In some cases, it
aggregates several accounts from Actual into one account (e.g. SCF210B – Adj. for increase (decrease) in
working capital corresponds to five accounts in the SCF of Actual) and in other cases, the same account is
used in all categories (e.g. SCF1000 – Profit /Loss).
Customizing the Chart of Accounts
The chart of accounts has been designed to be enhanced with customer specific accounts.
In the starter kit for IFRS, accounts are created with dimension properties to define their behavior throughout
the configuration: for instance analysis by flow, currency translation and position in the account hierarchy.
Enhancing the chart of accounts by duplication template accounts allows you to assign the appropriate
attributes automatically to new accounts.
This implementation principle has been used for data entry and analysis reports as well as consolidation
rules to ensure a dynamic configuration facilitating the integration of new accounts.
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STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
LEGAL CONSOLIDATION (ACTUAL CATEGORY)
Data collection
Data Entry Principles
Breakdown by Flow
Flow entries allow you to distinguish variation types in the balance sheet between the opening and closing
balance and thus allow for the automatic calculation of line items in the statement of cash flows, the
statement of changes in equity and the statement of comprehensive income.
The flows available in input forms can be classified into two categories:

Flows for current transactions (purchase, increase in depreciation, fair value, etc.)

Flows for special transactions (changes in accounting policies, internal merger, etc.)
A detailed list of accounting flows is presented in Chapter 2 of the appendix.
Sign of indicators
 Assets are entered as positive amounts except for amortization and depreciation of assets. These are
entered as negative amounts.
 Equity and liabilities are entered as positive amounts.
 Expenses and income are entered as positive amounts (unless opposite of the account balance type).
 Items of the Statement of Cash Flows are calculated as positive amounts when they represent a cash
inflow, and as a negative amount for a cash outflow.
In retrieval reports, contra assets and expenses will be displayed as negative.
The table below summarizes the different entries and display signs.
Order of Data Entry
The Business Process Flow (BPF) for data entry and the organization of the different input forms into
subfolders guide the end-user through a step-by-step approach for entering data
Input forms organization
Input forms are grouped together in the INPUT / ACTUAL directory as follows:
1. Closing balances (Assets, Equity and Liabilities and Profit and Loss)
2. Period movements (breakdown by flow with display of account/flow pair not open for data entry)
3. Intercompany details (data entry in single account forms and an overview report for control)
The list of input forms is presented in the Chapter 5 of the Appendix
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STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
BPF for Actual: L1 – Data Entry (Actual)
In this Data Entry Business Process Flow are listed the tasks for uploading data from a source system,
entering balance data and breakdown by flow, matching Intercompany declarations from other entities,
running the controls and checking data consistency as well as for submitting data.
The data input forms for legal consolidation are presented in Chapter 7 of the Appendix.
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STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Data Entry Validation
Controls have been configured in the starter kit to validate the coherence of data entered/imported into the
input forms.
Main types of controls
After data entry validation has been completed, data is submitted to the approver. The final approval of data
will change the status of the reporting to “Approved” and no user will be able to modify input data.
A detailed list of controls configured for the legal consolidation is presented in Chapter 4 of the appendix.
Consolidation process
Business Process Flows
Business Process Flows (BPF) are available for preparing and running the consolidation, guiding the
business end user through set up, consolidation processing, data analysis and the delivery of financial
statements.
C1 – Preparatory Tasks
In the Preparatory Tasks Business Process Flow are listed the tasks for preparing the consolidation and
generating the input opening balance.
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STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
C2 – Consolidation
In the Consolidation Business Process Flow are listed the tasks for checking the perimeter, dealing with
incoming entities, posting possible manual journal entries, reconciling intercompany declaration, running the
consolidation, checking the main balances, consulting the various analysis and accounting reports and finally
delivering the financial statements and Actual reviews analysis.
Consolidation Processing
The consolidation engine handles the following consolidation methods:
 Full consolidation
 Proportionate consolidation
 Equity method
The starter kit includes a set of automatic and manual processes which handles the processing of the
following scope changes in the Actual category:





Acquisitions
Loss of control
Equity transactions
Step acquisitions
Internal mergers
Converting data
Foreign subsidiary accounts are converted using the closing rate method:
 The closing balances of Balance Sheet accounts are converted using the closing rate, except for equity
and consolidated investments kept at their historical value. Currency translation reserves are calculated
automatically.
 Income and expenses are converted using the average rate for the period.
 The Statement of Cash Flows is based on Balance Sheet variations which are converted at the average
rate for the period.
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STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Intercompany reconciliation
Local intercompany data is transferred in the ICMATCHING model where it is converted. Declaration
discrepancies are calculated and retrieved either at group level or for an entity in reports such as the
following:
Buyer
I_S000
Local Currency
Buyer
Seller
Seller
S004
S006
S001
P1210 - Other income
P1410 - Administrative expenses
REC_P15 - Other operating accounts
REC_P - Total reconciliation - P&L
P2120 - Interest income
P2220 - Interest expenses
REC_P22 - Financial accounts
REC_P - Total reconciliation - P&L
P1110 - Revenues
P1120 - Cost of sales
REC_P11 - Gross profit accounts
P1210 - Other income
P1310 - Distribution costs
REC_P15 - Other operating accounts
P2150 - Other financial income
P2230 - Other financial expenses
REC_P22 - Financial accounts
REC_P - Total reconciliation - P&L
Euro
Seller
Buyer
1 000
(754)
(754)
(754)
(8)
(8)
(8)
(594 986)
(594 986)
(2 786)
(2 786)
(5 571)
(5 571)
(603 343)
1 000
1 000
1 000
1 000
1 000
534 000
534 000
2 500
2 500
5 000
5 000
541 500
Difference
754
(754)
(754)
(754)
(8)
(8)
(8)
(594 986)
(594 986)
(2 786)
(2 786)
(5 571)
(5 571)
(603 343)
754
754
8
8
8
594 986
594 986
2 786
2 786
5 571
5 571
603 343
754
(754)
(0)
(0)
8
(8)
(0)
(0)
594 986
(594 986)
0
2 786
(2 786)
(0)
5 571
(5 571)
0
(0)
Automatic Entries
The legal consolidation application of the starter kit for IFRS includes a set of elimination and adjustment
rules for automatically calculating consolidated data using input data from each entity. This set of rules can
be enhanced in order to meet your specific accounting policies.
The automatic consolidation entries calculated by the elimination and adjustment rules in the Actual category
are:






Elimination of intercompany reciprocal operations
Elimination of internal dividends
Goodwill booking (on the basis of a manual declaration)
Elimination of investments in subsidiaries
Calculation of the currency translation adjustments
Calculation of non-controlling interests
Automatic calculation of the Statement of Cash Flows (SCF), Statement of Comprehensive Income
‘SCI) and Statement of Changes in Equity (SCE).
The legal consolidation application of the starter kit for IFRS includes a set of account-based calculation
rules for automatically calculating SCF, SCI and SCE at local level and consolidated level for each entity.
Reclassifications or adjustments can be entered by manual journal entry using a dedicated audit ID (SCF –
ADJ Adjustment on Financial Statements).
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STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Report and analysis process
Once the consolidation process is completed, a Business Process Flow with all financial statements and
accounting reports can be made available to end users for analysis and review.
R1 – Report Library
In the Report Library Business Process Flow are listed all reports delivered in the starter kit for the legal
consolidation, including publishable financial statements, analysis reports for key financial statements,
general ledgers and ledgers and overview and control reports.
Validation reports
In the Control reports group of tasks of the R1 – Report Library BPF are listed control reports that enable
the end-user to validate the consolidated data.
The data consistency dashboard is one of the validation reports that are configured in the starter kit for IFRS.
It gives an at a glance overview of the consolidation process with main balance and intercompany elimination
controls.
Other detailed reports allow the consolidation manager to check miscellaneous consistencies such as
opening carry-over, flow balances and balance sheet net income versus profit and loss net income.
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STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Data Consistency Dashboard
Total All
Entities
Balance Sheet Balance
TBS - Balance Sheet
Flow Consistency
A999T - Total assets
L9E9T - Total equity and liabilities
E1610 - Retained earnings
E2010 - NCI - Reserves and retained earnings
P999T - Net income (loss)
F00 - Opening
F01 - Incoming units
F09 - Change in accounting policies
F50 - Reclassification
F70 - Internal mergers
F80 - Currency translation adjustment
F99 - Closing
END - Period end closing
F99 - Closing
Control
END - Period end closing
F99 - Closing
Control
F10 - Net profit (loss) for the period
F10 - Net profit (loss) for the period
PL99 - Period to date
Control
Investment Elimination Accounts
A181HC - Elimination of investments in subsidiaries - Held company
F00 - Opening
A181OC - Elimination of investments in subsidiaries - Owner company F00 - Opening
Control
A181HC - Elimination of investments in subsidiaries - Held company
F99 - Closing
A181OC - Elimination of investments in subsidiaries - Owner company F99 - Closing
Control
Intercompany Clearing Accounts
A189CL - Clearing account - Financial assets, Non-current
A249CL - Clearing account - Financial assets, Current
L139CL - Clearing account - Receivables and payables, Non-current
L159CL - Clearing account - Financial assets and liabilities, NC
L239CL - Clearing account - Receivables and payables
L259CL - Clearing account - Financial assets and liabilities, Current
F99 - Closing
F99 - Closing
F99 - Closing
F99 - Closing
F99 - Closing
F99 - Closing
P119CL - Clearing account - Gross profit
P159CL - Clearing account - Operating profit
P229CL - Clearing account - Financial result
PL99 - Period to date
PL99 - Period to date
PL99 - Period to date
0
(0)
0
0
0
49 583 104
49 583 104
OK
49 583 104
49 583 104
OK
3 933 611
972 503
4 906 113
OK
(1 512 000)
1 512 000
OK
(5 104 000)
5 104 000
OK
0
0
(0)
(0)
0
OK
0
0
(0)
OK
12
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Publishable Key Financial Statements
The starter kit for IFRS contains a complete set of financial statements following the requirements of IAS 1:

Statement of Financial Position with a separation between current and non-current assets and liabilities

Statement of Profit or Loss with an expense classification by function

Statement of Other Comprehensive Income

Statement of Cash Flows

Statement of Changes in Equity over two periods
They can be accessed from the Financial Statement group of tasks included in the C2-Consolidation BPF
or from the Annual Reports group of tasks included in the R1 – Report Library BPF
13
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Statement of Financial Position
14
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Statement of Profit or Loss
15
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Statement of Other Comprehensive Income
16
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Statement of Cash Flows
17
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Statement of changes in Equity
18
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Actual review reports
The starter kit for IFRS provides the CFO with a “full view” by pulling data from the different categories
(Actual, Budget and Forecast) and offering a presentation of cumulated or decumulated data.by entity /
account
These reports are grouped together in the “Actual review” task. Some of them are presented hereafter in the
section “Presentation of “Full view” reports”.
Data Analysis
Analysis Reports
A series of reports allow the analysis of consolidated data. All these reports are configured to leverage the
analysis features of the application to give access to detail by account, reporting unit, partner, flow and audit
ID:

Analysis reports for analyzing financial statements by flow, audit ID and entity

Accounting reports which provide details by partner (intercompany), entity and audit ID for each account
(in the Breakdown reports group of tasks).
A detailed list of retrieval reports is presented in Chapter 6 of the appendix.
Analysis by Audit ID
Each data item in the configuration is identified by an audit ID making the audit trail possible and facilitating
the analysis of consolidated data.
19
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
The audit ID allows the accounting origin to be tracked. For instance:

The “INPUT – Input data” audit ID tracks data entered or imported into input forms

The “ELIM10 - Intercompany Eliminations” audit ID tracks elimination of reciprocal transactions
A detailed list of audit IDs is presented in Chapter 3 of the appendix.
Analysis of a Statement of Financial Position line item by flow
Statement of Financial Position
ACTUAL - Actual from GL
CORPORATE - Corporate
2020.DEC - December 2020
S
e
F00 - Opening
F99 - Closing
p
ar
A119T - Property, plant and equipment
A129T - Investment property
A139T - Goodwill
A149T - Intangible assets
A1500 - Investments accounted for using equity method
A159T - Biological assets
A169T - Non-current receivables
F00 Opening
A1110 - Lands and buildings
A1111 - Lands and buildings, Depreciation
A1112 - Lands and buildings, Impairment
A1120 - Tangible exploration and evaluation assets
A1121 - Tangible exploration and evaluation
assets, Depreciation
A1122 - Tangible exploration and evaluation
assets, Impairment
A1130 - Fixtures and fittings
A1131 - Fixtures and fittings, Depreciation
A1132 - Fixtures and fittings, Impairment
A1140 - Construction in progress
A1142 - Construction in progress, Impairment
A1150 - Office equipment
A1151 - Office equipment, Depreciation
A1152 - Office equipment, Impairment
A1160 - Vehicles
A1161 - Vehicles, Depreciation
A1162 - Vehicles, Impairment
A1170 - Machinery
A1171 - Machinery, Depreciation
A1172 - Machinery, Impairment
A1180 - Other property, plant and equipment
A1181 - Other property, plant and equipment,
Depreciation
A1182 - Other property, plant and equipment,
Impairment
A119CL - Clearing account - Property, plant and
equipment
A119T - Property, plant and equipment
F01 Incoming
units
2 712 915
(761 477)
(58 763)
134 666
77 888
(7 933)
(17 309)
39 665
(29 382)
(8 654)
(17 139)
(5 048)
61 212
(8 570)
(2 571)
78 351
(19 833)
22 036
(6 121)
(1 224)
53 867
(14 691)
(6 121)
37 462
(5 534)
(8 815)
2 970 005
18 030
(2 524)
(757)
23 078
(5 842)
6 491
(1 803)
(361)
15 866
(4 327)
(1 803)
11 034
(1 630)
(2 596)
153 613
(1 777 596)
(18 751)
(138 682)
(40 848)
3 213 996
225 480
F20 Increase /
Purchase
3 213 996
8 202
241 630
983 799
1 166 976
2 938
326 383
F25 Increase in
depreciation
150 332
(144 127)
(26 205)
F30 F50 F55 - Fair
Decrease / Reclassif
value
Disposal
ication
(40 961)
15 929
(2 000)
0
49 799
(42 583)
6 551
(6 295)
74
(37 705)
3 276
(3 756)
45
(22 623)
1 310
18 723
(2 681)
(1 442)
41 566
(5 982)
6 077
(1 872)
(103)
15 391
(4 252)
(1 521)
10 562
(1 746)
(2 190)
281 793
(237)
34
20
(564)
76
(76)
24
1
(193)
53
19
(132)
22
27
(9 119)
120 656
(17 344)
(9 992)
286 559
(38 459)
38 459
(12 066)
(377)
98 033
(27 148)
(9 426)
67 115
(11 312)
(13 574)
3 490 567
(127 803)
5 550
(1 994 663)
(29 585)
348
(177 025)
352 618
(9 994)
3 971 281
20
(49 134)
(6 879)
3 931
(2 293)
13 102
(3 931)
8 189
(2 424)
(597 990)
49 134
411 991
0
41 400
31 741
0
0
(682 758)
F99 Closing
3 167 462
(963 561)
(120 656)
158 361
193 262
993 476
F98 Outgoing
units
(8 473)
2 582
237
(312)
(3 603)
(5 241)
(488 055)
F80 Currency
translation
227 961
(68 535)
(18 617)
26 924
22 929
601 731
3 971 281
1 212 190
3 532 936
4 120 945
1 942 796
8 295
440 156
(210 736)
(2 000)
0
91 199
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Analysis of an Statement of Profit or Loss line item by entity and partner
Income Statement
ACTUAL - Actual from GL
CORPORATE - Corporate
PL99 - Period to date
F10 - Net profit (loss) for the period
December
2020
P1110 - Revenues
P1119T - Revenues
P1120 - Cost of sales
P119CL - Clearing account - Gross profit
P1129T - Cost of sales
P119T - Gross profit
P1210 - Other income
P129T - Other income
- Distribution costs
P1110 -P1310
Revenues
P1410 - Administrative expenses E
x PL99 - Period to
P1510 - Other expenses
p profit date
P159CL - Clearing account - Operating
e
P159T - Other expenses
P1610 - Gains or losses on sale of property, plant and equipment
S003 - Subsidiary - United States 1
INC
0
P1611 - Gains or losses on sale of investment property
S004 - Subsidiary - United States 2
INC
7 893 452
P1612 - Gains or losses on sale of intangible assets
AMERICAS - Total Americas
INC
7 893 452
P1613 - Gains or losses on sale of biological assets
S006 - Subsidiary - Japan 1
INC
91 289
P1614 - Gains or losses on sale of other assets
APJ - Total APJ
INC
91 289
P1615 - Gains or losses on sale of shares in subsidiaries
S000 - Holding - Germany 1
INC
11 416 272
P1616 - Gains or losses on sale of shares of other entities
S001 - Subsidiary - United Kingdom
INC
12 290 808
P1620 - Merger result
S002 - Subsidiary - France 1
INC
4 453 600
P1630 - Impairment of goodwill
EMEA - Total EMEA
INC
28 160 680
P1640 - Gain on bargain purchase
ALL_ENTITY - Total All Entities
INC
36 145 420
P1650 - Net internal provision
Breakdown by Entity
36 145 420
36 145 420
(12 168 789)
(0)
(12 168 789)
23 976 631
32 054
32 054
(8 317 295)
(2 439 959)
(6 165 857)
(1)
(6 165 858)
131 887
18 381
7 484
696 635
(193 537)
Breakdown by Partner and Audit ID
S001 - Subsidiary - United Kingdom
P1110 - Revenues
I_NONE - No Intercompany
Entity S001 has sold goods
for EUR 594,986 to entity
S000.
This reciprocal operation is
eliminated during the
consolidation process.
E
x PL99 - Period to
p
date
e
INPUT - Input data
INC
ELIM10 - Elimination of intercompany accountsINC
-A
Separation row
INC
Total No Intercompany
INC
I_S000 - Holding - Germany INPUT - Input data
INC
ELIM10 - Elimination of intercompany accountsINC
-A
Separation row
INC
Total Holding - Germany
INC
12 885 794
(594 986)
12 290 808
594 986
(594 986)
0
21
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
BUDGET AND FORECAST REPORTING
Reminder: The following categories are configured for the Corporate Budget and Forecast reporting:
Principles common to budget and forecast categories
Data entry principles
Choosing the approach to enter data for monthly budget and forecast data
Actual data is entered using a Year-to-Date (YTD) approach: e.g. Actual data entered in the Profit and Loss
of October corresponds to the revenues and expenses from January to October.
The starter kit offers two options to enter Monthly Budget and Forecast data:
 Enter on a YTD basis in a similar way to Actual data
 Use a periodic (PER) approach and enter each month separately then calculate the year-to-date
amounts, consolidate and retrieve them.
Depending of the approach, the following BPF will be used for local users:
Retrieval of read-only Annual Budget in Monthly Budget input forms
Data entered in the Statement of Profit or Loss and in the Statement of Cash flows of the Annual budget is
retrieved but cannot be changed.
Retrieval of read-only Actual data in September Forecast category
Data entered in the Profit & Loss balances of January to September (Actual category) is displayed in the
Profit & Loss balance of the September Forecast category but cannot be changed. The local end-user has
the option to populate data of October, November and December with Monthly Budget data but if he does
so, he can always override this data.
In the Statement of Cash Flows of the September Forecast category, only the last quarter can be entered.
The first three quarters are fed with read-only Actual data.
22
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Sign of indicators
 Expenses and income are entered as positive amounts (unless opposite of the account balance type).
 Items of the Statement of Cash Flows are entered as positive amounts when they represent a cash
inflow, and as a negative amount for a cash outflow.
Data Entry Validation
Controls have been configured in the starter kit to validate the coherence of data entered/imported into the
input forms.
Main types of controls
After data entry validation has been completed, data is submitted to the approver. The final approval of data
will change the status of the reporting to “Approved” and no user will be able to modify input data.
23
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Consolidation principles
Consolidation Processing
The consolidation engine handles the following consolidation methods:
 Full consolidation
 Proportionate consolidation
 Equity method
The starter kit for IFRS includes a set of automatic and manual processes which handles the processing of
the following scope changes in the projected data:
 Incoming entities
 Outgoing entities
Converting data
Foreign subsidiary accounts are converted using the closing rate method:
 The Statement of Profit or Loss is converted using the average rate for the period.
 The Statement of cash Flows is converted at the average rate for the movements of the period. Cash and
cash equivalent at opening and closing are converted using respectively the opening and closing rate.
Intercompany reconciliation
Local intercompany declarations on P&L accounts and Statement of cash flows items (dividends
paid/received, capital increase) are copied in the ICMATCHING Model. Data is then converted in
consolidation currency and declaration discrepancies are calculated and retrieved in this Model.
Automatic Entries
The automatic consolidation entries calculated by the elimination and adjustment rules in the budget and
forecast categories are:





Elimination of intercompany reciprocal operations
Elimination of internal dividends
Elimination of capital increase / decrease from the Statement of cash flows
Calculation of the currency translation adjustments
Calculation of non-controlling interests
24
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Business Process Flows at Group level
A BPF has been created for each pair Category / Data entry approach, in order to guide the central end-user
through the tasks he has to perform: prepare the data input forms for the local user, transform the entered
data in year-to-date data if the periodic approach has been chosen, consolidate and validate data.
Moreover, there are two options offered to consolidate data collected in the September Forecast
corresponding to the following categories:
 F09TEC1 category is used to consolidate the last quarter and aggregate it to the legal consolidation at
the end of September
 F09 category is used to consolidate in the other case.
Two BPFs have been created for each category, in order to take into account the choice for the periodic or
the year-to-date approach for data entry.
List of BPF used at Group level
Category
BPF for consolidation with the
PER approach
BA - Annual Budget
BM - Monthly Budget
0BA-Annual budget central
0BM-Monthly budget Central PER 0BM-Monthly budget Central YTD
BM_AR - Monthly Budget
at actual rates
F09 - September Forecast
BPF for consolidation with the
YTD approach
0BM_AR - Actual rates for BM
0F09-Forecast Central PER
F09TEC1 - September Forecast
0F09TEC1-Forecast Central PER
0F09-Forecast Central YTD
0F09TEC1-Forecast Central YTD
25
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Report and Analysis Process principles
Once the consolidation process is completed, the last group of tasks in each Business Process Flow consists
in retrieving and analyzing the consolidated data thanks to the financial statements and accounting reports
that are made available to end-users in the starter kit configuration. According to the category, comparisons
with other relevant categories are proposed.
For instance, for the September Forecast, it is possible to retrieve a comparison with previous year‟s Actual
and Monthly budget at Actual rate.
ACTUAL
BM_AR
F09TEC1
December 2017 December 2018 December 2018
P1110 - Revenues
P1119T - Revenues
P1120 - Cost of sales
P119CL - Clearing account - Gross profit
P1129T - Cost of sales
P119T - Gross profit
P1210 - Other income
P129T - Other income
P1310 - Distribution costs
P1410 - Administrative expenses
P1510 - Other expenses
P159CL - Clearing account - Operating profit
P159T - Other expenses
P169T - Other gains (losses)
P199T - Operating profit
P2120 - Interest income
P2130 - Financial fair value gains or losses
P2140 - Dividends
P2150 - Other financial income
P219T - Finance income
P2210 - Allowance for provisions on shares
P2220 - Interest expenses
P2230 - Other financial expenses
P229CL - Clearing account - Financial result
P22BL - Balancing account - Income statement
P229T - Finance costs
P299T - Financial result
P3000 - Share of P&L of associates and JV
accounted for using EM
P499T - Profit (loss) before tax
P5010 - Income tax
P5020 - Deferred tax
P599T - Tax
P699T - Profit (loss) from continuing operations
P7000 - Profit (loss) from discontinued operations
P999T - Net income (loss)
63 882
63 882
(40 094)
(40 094)
23 788
5 859
5 859
(635)
(1 412)
(2 188)
(2 188)
25 412
11 153
1 341
12 494
(1 906)
(847)
67 179
67 179
(39 536)
(0)
(39 536)
27 643
6 964
6 964
(921)
(1 114)
(1 714)
0
(1 714)
15 429
46 286
11 971
(0)
1 286
13 257
(1 686)
(964)
(0)
67 418
67 418
(39 775)
(0)
(39 775)
27 643
6 643
6 643
(682)
(1 196)
(1 714)
(0)
(1 714)
15 429
46 121
12 450
(0)
1 286
13 736
(1 686)
(964)
(0)
(2 753)
9 741
(2 650)
10 607
(2 650)
11 086
2 372
2 314
2 319
37 525
(10 588)
(847)
(11 435)
26 089
59 207
(11 571)
(964)
(12 536)
46 671
59 526
(11 811)
(964)
(12 775)
46 751
26 089
46 671
46 751
F09-BM Var.
%
F09-A Var.
%
239
+0%
3 536
+6%
239
+0%
3 536
+6%
(239)
-1%
319
+1%
0
-
0
-
(239)
-1%
319
+1%
(0)
-0%
3 855
+16%
(321)
-5%
784
+13%
(321)
-5%
784
+13%
239
+26%
(47)
-7%
(82)
-7%
215
+15%
+22%
0
+0%
474
(0)
+400%
(0)
-
(0)
-0%
474
+22%
0
+0%
15 429
-
(164)
-0%
20 710
+81%
479
+4%
1 297
+12%
0
-
0
-
0
+0%
(0)
-
(0)
-0%
(55)
-4%
479
+4%
1 242
+10%
0
-
0
-
0
+0%
220
+12%
(0)
-0%
(117)
-14%
0
-
0
-
0
-
0
-
0
+0%
103
+4%
479
+5%
1 345
+14%
4
+0%
(53)
-2%
319
+1%
22 001
+59%
(239)
-2%
(1 222)
-12%
(0)
-0%
(117)
-14%
(239)
-2%
(1 340)
-12%
79
+0%
20 661
+79%
0
-
0
-
79
+0%
20 661
+79%
The list of all the reports available in the Starter kit for IFRS is presented in the Chapter 6 of the Appendix.
26
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Annual Budget (BA)
Data process flow
Input forms organization
Input forms are grouped together in the INPUT / BA directory as follows:
1. Closing balances (Profit and Loss and Statement of Cash Flows)
4. Intercompany details
The list of input forms is presented in the Chapter 6 of the Appendix.
Business Process Flow 0BA- Annual Budget Local
In this Data Entry Business Process Flow for Annual Budget, are listed the tasks for uploading data from a
source system, entering balance data, running the controls and checking data consistency, matching
Intercompany declarations from other entities as well as for submitting data.
27
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Consolidation of Annual Budget
The BPF for the central end-user is presented hereafter.
0BA – Annual budget central
28
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Monthly Budget (BM) - Periodic approach
Data process flow
Input forms organization
Input forms are grouped together in the INPUT / BM (PER) directory of the PERIODICENTRY Model as
follows:
1. Closing balances (Profit and Loss and Statement of Cash Flows)
2. Intercompany details for the Profit and Loss (for each month) and for the Statement of Cash Flows
(for each quarter)
The Monthly Budget input forms are preloaded by the central site with Annual Budget data for comparative
purposes. This is done in the BPC – Monthly Budget central PER – Preparatory tasks.
29
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Business Process Flow 0BM-Monthly Budget Local PER
In this Data Entry Business Process Flow for Monthly Budget using the PER approach, are listed the tasks
for uploading data from a source system, entering balance data, running the controls and checking data
consistency, transform periodic data into year-to-date data, matching Intercompany declarations from other
entities as well as for submitting data.
Consolidation of Monthly Budget (Periodic approach)
In the PER approach, periodic data entered in the input forms is cumulated and transferred to the
Consolidation Model that stores the local and consolidated YTD data, either by the local or the central site.
30
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Monthly Budget (BM) - Year-to-date approach
Data process flow
Input forms organization
Input forms are grouped together in the INPUT / BM (YTD) directory of the CONSOLIDATION Model as
follows:
1. Closing balances (Profit and Loss and Statement of Cash Flows)
2. Intercompany details for the Profit and Loss(for each month) and for the Statement of Cash Flows (for
each quarter)
Business Process Flow 0BM-Monthly Budget Local YTD
This BPF is similar to BPF for the periodic approach but the Enter data group of tasks is linked to the input
forms dedicated to the YTD approach and there is no Transfer of data tasks.
31
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
BPF at group level for Monthly budget consolidation (YTD approach)
32
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Monthly Budget at Actual rate (BM_AR)
There is no data collection for this category and therefore only a BPF at Group level. This BPF enables you
to consolidate Monthly Budget data using the current Actual rates and to compare Monthly Budget data with
Actual data, excluding the impact of exchange rates changes. Analyses by account and by entities are
available.
33
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
September Forecast (F09) – Periodic approach
Data process flow
Input forms organization
Input forms are grouped together in the INPUT / F09 (PER) directory of the PERIODICENTRY Model as
follows:
1. Closing balances (Profit and Loss and Statement of Cash Flows)
2. Intercompany details for the profit and Loss (for each month) and for the Statement of Cash
Flows (for each quarter)
The September Forecast input forms are preloaded by the central site with decumulated data of Actual from
January to September. This is done in the BPC – September Forecast- central PER – Preparatory tasks.
Actual data cannot be changed.
Business Process Flow 0F09 - September Forecast PER Local
In this Data Entry Business Process Flow for September Forecast, are listed the tasks for uploading data
from a source system, populating the last quarter with Monthly budget data, entering balance data, running
the controls and checking data consistency, matching Intercompany declarations from other entities as well
as for submitting data.
34
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Optional task
An optional task at local site consists in populating the last quarter with data from the Monthly Budget. This
data can be changed, which is not the case of the Actual data.
ACTUAL
January
2018
P1110 - Revenues
P1120 - Cost of sales
P1210 - Other income
P1310 - Distribution costs
P1410 - Administrative expenses
P1510 - Other expenses
IC
IC
IC
IC
IC
IC
1 130
(700)
110
(10)
(20)
(30)
February
2018
March 2018 April 2018
1 130
(700)
110
(10)
(20)
(30)
1 130
(700)
110
(10)
(20)
(30)
1 130
(700)
110
(10)
(20)
(30)
May 2018
1 130
(700)
110
(10)
(20)
(30)
F09
June 2018
1 130
(700)
110
(10)
(20)
(30)
July 2018
1 130
(700)
110
(10)
(20)
(30)
August
2018
September
2018
1 130
(700)
110
(10)
(20)
(30)
1 130
(700)
110
(10)
(20)
(30)
October
2018
1 125
(695)
110
(15)
(25)
(30)
November
2018
1 125
(695)
110
(15)
(25)
(30)
December
2018
1 125
(695)
110
(15)
(25)
(30)
Once the periodic data is entered, validated and submitted, the local user transfers it to the
CONSOLIDATION Model. Periodic data is transformed into year-to-date data during this action of transfer.
Separation column
P1110 - Revenues
P1120 - Cost of sales
P1210 - Other income
P1310 - Distribution costs
P1410 - Administrative expenses
P1510 - Other expenses
IC
IC
IC
IC
IC
IC
January
2018
1 130
700
110
10
20
30
February
2018
March 2018 April 2018
2 260
1 400
220
20
40
60
3 390
2 100
330
30
60
90
4 520
2 800
440
40
80
120
May 2018
5 650
3 500
550
50
100
150
June 2018
6 780
4 200
660
60
120
180
July 2018
7 910
4 900
770
70
140
210
August
2018
9 040
5 600
880
80
160
240
September
2018
10 170
6 300
990
90
180
270
October
2018
11 295
(6 995)
1 100
(105)
(205)
(300)
November
2018
12 420
(7 690)
1 210
(120)
(230)
(330)
December
2018
13 545
(8 385)
1 320
(135)
(255)
(360)
Consolidation of September Forecast
Data collected at local site for the September Forecast can be consolidated using one of the two following
process:
 Consolidated the last quarter of the year and aggregate it to the consolidated data of Actual at the end of
September.
 Consolidated the year-to-date data (from January to December) collected at local site and enter manual
journal entries to take into account the automatic or manual journal entries posted in the Actual
consolidation of September, if needed.
There are two categories offered to consolidate data collected in the September Forecast corresponding to
each option:
 F09TEC1 category is used to consolidate the last quarter and aggregate it to the legal consolidation at
the end of September
 F09 Category is used to consolidate in the other case.
35
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
The recommended option is to use the F09TEC1 category. The corresponding BPF is the following:
0F09TEC1 – September forecast – Central - PER
This BPF guides the central end-user through the tasks he has to perform in order to prepare the data input
forms for the local user who will use the periodic approach to enter data
Before subsidiary
starts entering
data
After data has
been entered by
subsidiary
In the consolidation task, it is specified that the user will consolidate the last quarter and aggregate it with
Actual of September.
36
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
In case the other option is chosen, the BPF used at group level is the following:
0F09 – September forecast – Central – PER
37
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
September Forecast (F09) – Year-to-date approach
Data process flow
Input forms organization
Input forms are grouped together in the INPUT / F09 (YTD) directory of the CONSOLIDATION Model as
follows:
1. Closing balances (Profit and Loss and Statement of Cash Flows)
2. Intercompany details for the Profit and Loss (for each month) and for the Statement of Cash Flows
(for each quarter)
Business Process Flow 0F09- September Forecast YTD Local
38
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Consolidation of September Forecast
As explained before, there are two categories offered to consolidate data collected in the September
Forecast corresponding to the each option:
 F09TEC1 category is used to consolidate the last quarter and aggregate it to the legal consolidation at
the end of September
 F09 Category is used to consolidate in the other case.
The corresponding BPF at group level are listed hereafter:
0F09TEC1 – September forecast – Central – YTD
0F09 – September forecast – Central – YTD
39
GT10 - Global testing - USA 10
GT20 - Global testing - USA 20
GT21 - Global testing - USA 21
GT22 - Global testing - USA 22
GT23 - Global testing - USA 23
AMERICAS - Total Americas
GT40 - Global testing - Japan 40
APJ - Total APJ
GT30 - Global testing - UK 30
GT31 - Global testing - UK 31
EMEA - Total EMEA
ALL_ENTITY - Total All Entities
! Select the P&L account and the month period
P999T - Net income (loss)
14 231
889
889
2 224
2 224
4 447
19 567
4 447
4 447
4 447
889
ACTUAL
BM_AR
September 2017
P1110 - Revenues
P1119T - Revenues
P1120 - Cost of sales
P119CL - Clearing account - Gross profit
P1129T - Cost of sales
P119T - Gross profit
P1210 - Other income
P129T - Other income
P1310 - Distribution costs
P1410 - Administrative expenses
P1510 - Other expenses
P159CL - Clearing account - Operating profit
P159T - Other expenses
P169T - Other gains (losses)
P199T - Operating profit
P2120 - Interest income
P2130 - Financial fair value gains or losses
P2140 - Dividends
P2150 - Other financial income
P219T - Finance income
P2210 - Allowance for provisions on shares
P2220 - Interest expenses
P2230 - Other financial expenses
P229CL - Clearing account - Financial result
P22BL - Balancing account - Income statement
P229T - Finance costs
P299T - Financial result
P3000 - Share of P&L of associates and JV accounted for using EM
P499T - Profit (loss) before tax
P5010 - Income tax
P5020 - Deferred tax
P599T - Tax
P699T - Profit (loss) from continuing operations
P7000 - Profit (loss) from discontinued operations
P999T - Net income (loss)
34 608
19 567
6 993
15 850
2 600
520
1 625
27 588
1 170
1 170
2 925
2 925
5 850
34 608
ACTUAL
6 929
15 786
2 571
514
1 607
27 407
1 157
1 157
2 893
2 893
5 786
34 350
BM_AR
September 2018
2 546
11 403
(1 847)
(369)
1 625
13 357
281
281
701
701
1 403
15 041
%
+5%
+5%
+1%
+1%
+15%
+12%
+12%
+6%
+22%
+22%
+22%
+79%
+12%
-5%
+10%
+15%
-13%
+6%
+15%
-5%
+57%
-11%
-13%
-12%
+77%
+77%
%
64
64
29
6
18
181
13
13
32
32
64
258
A-BM Var.
2 310
2 310
428
0
428
2 737
549
549
30
230
366
(0)
366
11 143
15 055
992
0
0
(49)
944
0
208
(83)
0
0
125
1 069
(89)
16 036
(912)
(83)
(995)
15 041
0
15 041
Actual Var.
+57%
+256%
-42%
-42%
+94%
+32%
+32%
+32%
+32%
+32%
+77%
34 350
(1 939)
7 896
1 671
43 682
(8 614)
(718)
(9 332)
34 350
(1 221)
(718)
(0)
957
9 836
49 982
49 982
(29 404)
(0)
(29 404)
20 579
5 182
5 182
(686)
(829)
(1 275)
(0)
(1 275)
11 143
34 114
8 879
BM_AR
Actual Var.
(1 939)
8 375
1 690
44 179
(8 854)
(718)
(9 571)
34 608
(2 065)
7 306
1 779
28 144
(7 941)
(635)
(8 576)
19 567
Year To Date
(1 221)
(718)
(0)
(1 429)
(635)
50 221
50 221
(29 643)
(0)
(29 643)
20 579
4 943
4 943
(446)
(829)
(1 275)
(0)
(1 275)
11 143
34 114
9 357
ACTUAL
957
10 314
BM_AR
Year To Date
September 2018
1 006
9 371
19 059
8 365
(1 641)
(30 071)
17 841
4 394
4 394
(476)
(1 059)
(1 641)
47 912
47 912
(30 071)
ACTUAL
September 2017
+1%
+0%
+1%
+1%
+1%
+1%
+1%
+1%
+1%
+1%
+1%
+1%
%
239
239
(239)
0
(239)
(0)
(239)
(239)
239
0
0
0
0
0
(0)
479
0
0
0
479
0
0
0
0
0
0
479
19
497
(239)
0
(239)
258
0
258
A-BM Var.
2 174
(229)
812
198
3 127
(882)
(71)
(953)
2 174
(159)
(71)
112
1 041
2 118
929
(182)
(3 341)
1 982
488
488
(53)
(118)
(182)
5 324
5 324
(3 341)
ACTUAL
1 581
99
99
247
247
494
2 174
494
494
494
99
ACTUAL
BM_AR
September 2017
+0%
+0%
-1%
-1%
-0%
-5%
-5%
+35%
+0%
+0%
+0%
+0%
+0%
-0%
+5%
+0%
+5%
+0%
+0%
+0%
+6%
+1%
+1%
-3%
+0%
-3%
+1%
+1%
%
1 793
650
0
0
325
2 768
130
130
325
325
650
3 548
ACTUAL
Periodic
1 786
643
0
0
321
2 750
129
129
321
321
643
3 521
BM_AR
1 299
156
(494)
(99)
325
1 187
31
31
78
78
156
1 374
%
+263%
+32%
-100%
-100%
+75%
+32%
+32%
+32%
+32%
+32%
+63%
(102)
(102)
270
0
270
168
26
26
7
32
50
0
50
1 143
1 425
56
0
0
(12)
45
0
23
(4)
0
0
19
63
(68)
1 421
(43)
(4)
(47)
1 374
0
1 374
Actual Var.
Actual Var.
3 521
(211)
825
129
4 496
(900)
(75)
(975)
3 521
(136)
(75)
(0)
100
1 036
5 196
5 196
(3 046)
(0)
(3 046)
2 150
539
539
(71)
(86)
(132)
(0)
(132)
1 143
3 543
936
BM_AR
Periodic
3 548
(211)
875
130
4 548
(925)
(75)
(1 000)
3 548
(136)
(75)
(0)
100
1 086
5 221
5 221
(3 071)
(0)
(3 071)
2 150
514
514
(46)
(86)
(132)
(0)
(132)
1 143
3 543
986
ACTUAL
September 2018
September 2018
BM_AR
September 2017
25
25
(25)
0
(25)
(0)
(25)
(25)
25
0
0
0
0
0
(0)
50
0
0
0
50
0
0
0
0
0
0
50
1
51
(25)
0
(25)
26
0
26
7
7
0
0
4
18
1
1
4
4
7
26
%
+0%
+1%
+1%
+1%
+1%
+1%
+1%
+1%
+1%
+1%
A-BM Var.
A-BM Var.
-2%
-2%
+8%
+8%
+8%
+5%
+5%
+12%
+27%
+28%
+28%
+67%
+6%
-11%
+4%
+15%
-6%
+8%
+8%
-34%
+45%
-5%
-6%
-5%
+63%
+63%
%
+0%
+0%
-1%
-1%
-0%
-5%
-5%
+35%
+0%
+0%
+0%
+0%
-0%
+5%
+0%
+5%
+0%
+0%
+0%
+6%
+1%
+1%
-3%
+0%
-3%
+1%
+1%
%
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Presentation of “full view” reports
Comparison of Net income in Actual with Monthly Budget at Actual rate by account and by entity
40
GT10 - Global testing - USA 10
GT20 - Global testing - USA 20
GT21 - Global testing - USA 21
GT22 - Global testing - USA 22
GT23 - Global testing - USA 23
AMERICAS - Total Americas
GT40 - Global testing - Japan 40
APJ - Total APJ
GT30 - Global testing - UK 30
GT31 - Global testing - UK 31
EMEA - Total EMEA
ALL_ENTITY - Total All Entities
7 068
0
0
1 178
1 178
2 356
9 424
2 356
2 356
2 356
0
ACTUAL
BM_AR
2017 Quarter 3
! Select the Cash Flow account and the appropriate quarter
TSCF300 - Net cash flows from (used in) operating activities
SCF1000 - Profit (loss)
SCF2010 - Adjustments for income tax expense
SCF2020 - Adjustments for finance costs
SCF2110 - Adjustments for decrease (increase) in inventories
SCF2120 - Adj. for decrease (increase) in trade receivables
SCF2130 - Adj. for decrease (increase) in other op. receiv.
SCF2140 - Adj. for increase (decrease) in trade payables
SCF2150 - Adj. for increase (decrease) in other op. payables
SCF210B - Adj. for increase (decrease) in working capital
TSCF210 - Adj. for increase (decrease) in working capital
TSCF220 - Adj. for depreciation, amortization, provision, impair.
SCF2270 - Adjustments for profits of associates
SCF2280 - Other adjustments for non-cash items
SCF2310 - Adj. for losses (gains) on disposal of NC assets
SCF2320 - Other adj. with cash effects in inv.or fin. CF
SCF232B - Other adj. for reconcile profit(loss)
TSCF230 - Other adj. for reconcile profit(loss)
TSCF200 - Adjustments for reconcile profit (loss)
SCF3100 - Interests paid
SCF3200 - Income taxes (refund) paid
SCF3300 - Other inflows (outflows) of cash
SCF300B - Other
TSCF300 - Net cash flows from (used in) operating activities
3 993
3 429
1 457
0
911
9 789
0
0
1 704
1 639
3 343
13 132
ACTUAL
4 093
3 493
1 486
0
929
10 000
0
0
1 736
1 671
3 407
13 407
BM_AR
2018 Quarter 3
Year To Date
%
-2%
-2%
-2%
-2%
-2%
-2%
-2%
-2%
-2%
(100)
(64)
(29)
0
(18)
(211)
0
0
(32)
(32)
(64)
(275)
+69%
+46%
-38%
+39%
+45%
+39%
+42%
+39%
1 637
1 073
(899)
0
911
2 722
0
0
526
461
987
3 709
258
239
(479)
0
571
0
0
0
(536)
36
(71)
(19)
0
0
0
0
(19)
(294)
(1 221)
(9 571)
0
10 554
(275)
A-BM Var.
A-BM Var.
+77%
+12%
-17%
+5%
-621%
-7661%
+15%
-12%
+39%
%
%
(10 554)
13 407
15 041
995
(1 200)
0
571
0
0
0
0
571
143
89
0
(11 143)
0
0
(11 054)
(10 545)
208
(995)
0
0
3 709
Actual Var.
Actual Var.
13 132
9 424
(11 143)
(11 143)
(12 814)
(10 389)
536
536
214
(1 671)
34 350
9 332
(7 657)
BM_AR
571
143
(1 690)
571
34 608
9 571
(8 136)
ACTUAL
(12 833)
(10 683)
(1 221)
(9 571)
BM_AR
Year To Date
2018 Quarter 3
(1 779)
(138)
(1 429)
(8 576)
(1 779)
19 567
8 576
(6 935)
ACTUAL
2017 Quarter 3
3 141
(593)
(46)
(476)
(2 859)
(593)
6 522
2 859
(2 312)
ACTUAL
2 356
0
0
393
393
785
3 141
785
785
785
0
ACTUAL
BM_AR
2017 Quarter 3
+1%
+3%
-6%
-100%
+7%
-33%
-1%
+0%
-0%
-3%
+100%
-2%
%
1 364
1 136
0
0
557
3 057
0
0
579
557
1 136
4 193
BM_AR
+32%
-2%
-2%
+13%
-2%
-2%
-2%
+9%
443
(21)
0
0
(11)
411
0
0
(11)
(11)
(21)
389
+130%
+42%
-100%
+47%
+45%
+39%
+42%
+46%
1 022
329
(785)
0
546
1 112
0
0
175
154
329
1 441
+1%
+3%
-6%
-100%
+220%
+100%
-1%
+0%
-0%
+51%
+100%
+9%
%
%
79
75
(150)
0
571
0
0
0
(179)
393
71
(4)
0
0
0
0
(4)
385
(407)
(3 000)
0
3 332
389
A-BM Var.
A-BM Var.
+28%
+5%
-10%
+34%
-159%
-703%
+15%
-5%
+46%
%
%
1 836
141
(238)
0
571
0
0
0
0
571
143
203
0
(1 143)
0
0
(940)
(323)
69
(141)
0
0
1 441
Actual Var.
Actual Var.
(3 332)
4 193
(1 529)
(754)
(1 143)
179
179
71
(386)
8 279
2 925
(2 400)
BM_AR
Periodic
4 582
(1 533)
(369)
(407)
(3 000)
(1 143)
571
143
(390)
571
8 358
3 000
(2 550)
ACTUAL
1 807
1 114
0
0
546
3 468
0
0
568
546
1 114
4 582
ACTUAL
Periodic
2018 Quarter 3
2018 Quarter 3
BM_AR
2017 Quarter 3
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Comparison of Net variation of cash flows in Actual and Monthly budget at Actual rate by account
and by entity
41
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
SETS OF SAMPLE DATA
Three sets of consolidated data are provided with the starter kit:
 a set of data for legal consolidation demonstrating all the automatic process configured in the Actual
category,
 a set of data demonstrating several scope changes scenarios named “Cases” (see Scope changes cases
documentation),
 a set of data demonstrating a full reporting process with Actual data over two years, annual and monthly
budget, monthly budget converted using current Actual exchange rates and forecast data.
The standard set is the most complete and should be considered as the reference set. Within these sets, the
first periods (2011.DEC and 2015.DEC) are only the closing position.
Set focused on legal consolidation (Actual)
TIME
2019.DEC
2020.DEC
2021.DEC
CATEGORY
ACTUAL
ENTITY
CONSOSCOPE
S000,S001, S002,
S003, S004,
S005, S006
CONSOLIDATION
CURRENCY
CORPORATE
EUR
Scope changes cases 1 to 7
TIME
2012.DEC
2013.DEC
2014.DEC
CATEGORY
ENTITY
CONSOSCOPE
P1, PS1
CASE1 (incoming
subsidiary)
P2, PS2
CASE2 (outgoing
subsidiary)
P3, PS3
CASE 3 (equity
transaction increase)
P4, PS4
CASE 4 (equity
transaction decrease)
P5, PS5
CASE 5 (step acquisition)
P6, PS6
CASE 6 (loss of control
while retaining an interest)
P7, PS7, PS71
CASE 7 (internal merger)
ACTUAL
CONSOLIDATION
CURRENCY
USD
42
STARTER KIT FOR IFRS, SP4 – CONFIGURATION OVERVIEW
Set demonstrating a full reporting process
TIME
CATEGORY
ENTITY
CONSOSCOPE
CONSOLIDATION
CURRENCY
2016.DEC
2017.JAN to
2017.DEC
ACTUAL
GT00, GT10, GT20,
GT21, GT22, GT23,
GT24, GT30, GT31,
GT32, GT40
CORPORATE
EUR
BA
GT00, GT10, GT20,
GT21, GT22, GT23,
GT24, GT30, GT31,
GT32, GT40
CORPORATE
EUR
BM
GT00, GT10, GT20,
GT21, GT22, GT23,
GT24, GT30, GT31,
GT32, GT40
CORPORATE
EUR
BM_AR
GT00, GT10, GT20,
GT21, GT22, GT23,
GT24, GT30, GT31,
GT32, GT40
CORPORATE
EUR
F09TEC1 / F09
GT00, GT10, GT20,
GT21, GT22, GT23,
GT24, GT30, GT31,
GT32, GT40
CORPORATE
EUR
2018.JAN to
2018.SEP
2018.DEC
2018.JAN to
2018.DEC
2018.JAN to
2018.DEC
2017.DEC
2018.JAN to
2018.DEC
Data recovery
These sample data sets are delivered as files in “.txt” format before and after the conversion/consolidation
process. They can be re-imported at any time through the “Import” package.
43
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