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Contents
Chapter 1 List of Financial Accounts ..................................................................................................... 4 Assets ....................................................................................................................................... 4 Equity and Liabilities ................................................................................................................. 7 Income Statement ..................................................................................................................... 9 Chapter 2 Chapter 3 Chapter 4 Chapter 5 Chapter 6 List of Package Schedules .................................................................................................. 11 List of Accounting Flows ..................................................................................................... 13 Package Controls.................................................................................................................. 14 List of Audit IDs .................................................................................................................... 19 Consolidation Journal Entries ............................................................................................. 21 Form 1 Elimination of Intra-group Transactions .................................................................. 22 Form 2 Elimination of Internal Provisions ............................................................................ 23 Form 3 Elimination of Internal Dividends ............................................................................. 24 Form 4 Elimination of Internal Capital Gains or Losses ...................................................... 25 Form 5 Non-Controlling Interests ......................................................................................... 26 Form 6 Elimination of Investments ...................................................................................... 27 Form 7 Currency Translation Adjustment ............................................................................ 28 Form 8 Goodwill and Bargain Purchase .............................................................................. 29 Chapter 7 List of Retrieval Schedules .................................................................................................. 30 C-0 Home Pages and Summary Reports ............................................................................... 30 C-1 Annual Report .................................................................................................................. 30 C-2 Analysis ............................................................................................................................ 31 C-3 Accounting Reports .......................................................................................................... 32 C-4 Control Reports ................................................................................................................ 32 C-5 IFRS Adoption .................................................................................................................. 34
DESCRIPTION
Lands and buildings Lands and buildings, Depreciation Lands and buildings, Impairment Tangible exploration and evaluation assets Tangible exploration and evaluation assets, Depreciation Tangible exploration and evaluation assets, Impairment Fixtures and fittings Fixtures and fittings, Depreciation Fixtures and fittings, Impairment Construction in progress Construction in progress, Impairment Office equipment Office equipment, Depreciation Office equipment, Impairment Vehicles Vehicles, Depreciation Vehicles, Impairment Machinery Machinery, Depreciation Machinery, Impairment Other property, plant and equipment Other property, plant and equipment, Depreciation Other property, plant and equipment, Impairment Property, plant and equipment Investment property Investment property, Depreciation Investment property, Impairment Investment property Goodwill Goodwill, Impairment Goodwill Brand names Brand names, Amortization Brand names, Impairment Intangible exploration and evaluation assets Intangible exploration and evaluation assets, Amortization Intangible exploration and evaluation assets, Impairment
(ASSETS)
CODE
A1430 A1431 A1432 A1440 A1441 A1442 A1450 A1451 A1452 A1460 A1461 A1462 A1470 A1471 A1472 A1480 A1482 A1490 A1491 A1492 TA140 A1500 TA150 A1510 A1511 A1512 TA151 A1610 A1612 A1620 A1621 A1622 A1623 A1624 A1630 A1642 TA160 A1710 TA170 A1810 A1812 A1820 A1830
DESCRIPTION
Mastheads and publishing titles Mastheads and publishing titles, Amortization Mastheads and publishing titles, Impairment Computer software Computer software, Amortization Computer software, Impairment Licences and franchises Licences and franchises, Amortization Licences and franchises, Impairment Patents, trademarks and other rights Patents, trademarks and other rights, Amortization Patents, trademarks and other rights, Impairment Recipes, formulae, models, designs and prototypes Recipes, formulae, models, designs and prototypes, Amortization Recipes, formulae, models, designs and prototypes, Impairment Intangible assets under development Intangible assets under development, Impairment Other intangible assets Other intangible assets, Amortization Other intangible assets, Impairment Intangible assets Investments accounted for using equity method Investments accounted for using equity method Biological assets Biological assets, Depreciation Biological assets, Impairment Biological assets Loans and cash advances, Non-current, Gross Loans and cash advances, Non-current, Allowance
(ASSETS)
Receivables on disposal of property, plant and equipment, Non-current, Gross Receivables on disposal of intangible assets, Non-current, Gross Receivables on disposal of investments in subsidiaries, Non-current, Gross Receivables on disposal of investments in other entities, Non-current, Gross Receivables on disposal of investments in other assets, Non-current, Gross Other receivables, Non-current, Gross Receivables, Non-current, Allowance Non-current receivables Deferred tax assets Deferred tax assets Investments in subsidiaries, JV and associates Investments in subsidiaries, JV and associates, Impairment Available-for-sale financial assets, Non-current Derivatives, Non-current
CODE
A1840 A1850 TA180 A1910 TA190 TA100 A2110 A2120 A2130 A2140 A2150 A2160 TA210 A2210 A2212 A2220 A2221 A2222 A2223 A2224 A2230 A2240 A2250 A2262 TA220 A2310 TA230 A2320 TA232 A2410 A2420 A2430 A2440 A2442 A2450 TA240 A2510 A2520 TA250 A2610 A2620 TA260 TA200
DESCRIPTION
Financial assets at fair value through profit or loss, Non-current Other financial assets, Non-current Other non-current financial assets Other assets, Non-current Other non-current assets Non-current assets Raw materials Merchandise Production supplies Work in progress Finished goods Other inventories Inventories Trade receivables, Gross Trade receivables, Allowance for bad and doubtful debts
(ASSETS)
Receivables on disposal of property, plant and equipment, Current, Gross Receivables on disposal of intangible assets, Current, Gross Receivables on disposal of investments in subsidiaries, Current, Gross Receivables on disposal of investments in other entities, Current, Gross Receivables on disposal of investments in other assets, Current, Gross Dividends receivable Other receivables, Current, Gross Accrued interests on receivables Other receivables, Allowance for bad and doubtful debts Trade and other current receivables Income tax receivables Current tax assets Current biological assets Current biological assets Available-for-sale financial assets, Current Derivatives, Current Financial assets at fair value through profit or loss, Current Loans and cash advances, Current, Gross Loans and cash advances, Current, Allowance Other financial assets, Current Other current financial assets Prepaid expenses Other assets, Current Other current assets Cash on hand Short-term deposits and other cash equivalents Cash and cash equivalents Current assets other than non-current assets held for sale
CODE
A3000 A3100 TA300 TA400 TA000
DESCRIPTION
Non-current assets or disposal groups classified as held for sale
(ASSETS)
Non-current assets or disposal groups classified as held for distribution to owners Non-current assets or disposal groups classified as held for sale or as held for distribution to owners Current assets Total assets
DESCRIPTION
Issued capital Issued capital Share premium Share premium Treasury shares Treasury shares Revaluation surplus, before tax Income tax on revaluation surplus
Actuarial gains and losses, before tax (suspense account) Income tax on actuarial gains and losses (suspense account) Hedging reserve, before tax Income tax on hedging reserve Fair value reserve, before tax Income tax on fair value reserve Foreign currency translation reserve, before tax Income tax on foreign currency translation reserve Equity component of compound financial instruments Other reserves Retained earnings Retained earnings Equity attributable to owners of parent Non-controlling interests - Reserves and retained earnings Non-controlling interests - Revaluation surplus before tax Non-controlling interests - Income tax on revaluation surplus Non-controlling interests - Actuarial gains and losses, before tax (suspense account) Non-controlling interests - Income tax on actuarial gains and losses (suspense acccount) Non-controlling interests - Hedging reserve, before tax Non-controlling interests - Income tax on hedging reserve Non-controlling interests - Fair value reserve, before tax Non-controlling interests - Income tax on fair value reserve
CODE
E2060 E2061 E2070 E2080 TE200 TE000 L1110 TL110 L1210 L1220 L1230 L1240 L1250 L1260 TL120 L1310 L1311 L1312 L1313 L1314 L1320 TL130 L1410 TL140 L1510 L1520 L1530 L1540 L1550 TL150 L1610 TL160 TL100 L2110 TL210 L2210 L2220 L2230 L2240 L2250 L2260 TL220 L2310
DESCRIPTION
Non-controlling interests - Foreign currency translation reserve, before tax Non-controlling interests - Income tax on foreign currency translation reserve Non-controlling interests - Treasury shares Non-controlling interests - Compound financial instruments Non-controlling interests Total equity Provisions for employee benefits, Non-current Non-current provisions for employee benefits Warranty provision, Non-current Restructuring provision, Non-current Legal proceedings provision, Non-current Onerous contracts provision, Non-current Provision for decommissioning, restoration and rehabilitation costs, Non-current Miscellaneous provisions, Non-current Other long-term provisions Debts on purchase of property, plant and equipment, Non-current Debts on purchase of intangible assets, Non-current Debts on purchase of investments in subsidiaries, Non-current Debts on purchase of investments in other entities, Non-current Debts on purchase of investments in other assets, Non-current Other payables, Non-current Non-current payables Deferred income tax liability Deferred tax liabilities Borrowings, Non-current Finance leases, Non-current Convertible bonds, Non-current Derivatives, Non-current Other financial liabilities, Non-current Other non-current financial liabilities Other liabilities, Non-current Other non-current liabilities Non-current liabilities Provisions for employee benefits, Current Current provisions for employee benefits Warranty provision, Current Restructuring provision, Current Legal proceedings provision, Current Onerous contracts provision, Current Provision for decommissioning, restoration and rehabilitation costs, Current Miscellaneous provisions, Current Other short-term provisions Trade payables
CODE
L2320 L2321 L2322 L2323 L2324 L2330 L2340 L2350 TL230 L2410 TL240 L2510 L2520 L2530 L2540 L2560 L2570 TL250 L2610 L2620 TL260 TL200 L3000 TL300 TL400 TL000 TEL00
DESCRIPTION
Debts on purchase of intangible assets, Current
Debts on purchase of property, plant and equipment, Current Debts on purchase of investments in subsidiaries, Current Debts on purchase of investments in other entities, Current Debts on purchase of investments in other assets, Current Dividends payable Other payables, Current Accrued interests on financial liabilities and payables Trade and other current payables Current income tax liabilities Current tax liabilities Borrowings, Current Finance leases, Current Convertible bonds, Current Derivatives, Current Bank overdrafts, classified as cash equivalents Other financial liabilities, Current Other current financial liabilities Deferred income Other liabilities, Current Other current liabilities Current liabilities other than liabilities included in disposal groups Liabilities included in disposal groups classified as held for sale Liabilities included in disposal groups classified as held for sale Current liabilities Total liabilities Total equity and liabilities
Income Statement
CODE
P1110 TP111 P1120 TP112 TP110 P1210 TP120 P1310 TP130 P1410
DESCRIPTION
Revenues Revenues Cost of sales Cost of sales Gross profit Other income Other income Distribution costs Distribution costs Administrative expenses
(INCOME STATEMENT)
CODE
TP140 P1510 TP150 P1610 P1611 P1612 P1613 P1614 P1615 P1620 P1630 P1640 P1650 P1660 TP160 TP100 P2120 P2130 P2140 P2150 TP210 P2210 P2220 P2230 TP220 TP200 P3000 TP300 TP400 P5010 P5020 TP500 TP600 P7000 TP700 TP000
DESCRIPTION
Administrative expenses Other expenses Other expenses Gains or losses on sale of property, plant and equipment Gains or losses on sale of investment property Gains or losses on sale of intangible assets Gains or losses on sale of biological assets Gains or losses on sale of other assets Gains or losses on sale of shares Merger result Impairment of goodwill Gain on bargain purchase Net internal provision Operating fair value gains or losses Other gains (losses) Operating profit Interest income Financial fair value gains or losses Dividends Other financial income Finance income Allowances for provisions on shares Interest expenses Other financial expenses Finance costs Financial result
(INCOME STATEMENT)
Share of profit (loss) of associates and JV accounted for using equity method Share of profit (loss) of associates and JV accounted for using equity method Profit (loss) before tax Income tax Deferred tax Tax Profit (loss) from continuing operations Profit (loss) from discontinued operations Profit (loss) from discontinued operations Net income (loss)
10
DESCRIPTION
Package - Actual Package summary Package summary Securities and shareholdings Flow analysis Intercompany breakdown Balance Income Statement Assets Equity and liabilities Securities and shareholdings Investments in subsidiaries Investments in subsidiaries - Impairment
(PACKAGE SCHEDULES)
Purchase and disposal of investments in subsidiaries Purchase of investments in subsidiaries - Date Subscriptions to subsidiaries' capital increase - Date Investments in subsidiaries - Number of shares Equity statement Variations of issued capital and share premium - Date Capital - Number of shares Flow analysis Property, plant and equipment Investment property Intangible assets Biological assets Financial assets - Receivables Financial assets - Others Inventories and other assets Cash and cash equivalents Provisions Financial liabilities and other liabilities Specific operations Intercompany breakdown Reciprocal operations Intercompany - Income Statement Intercompany - Receivables and payables Intercompany - Other financial assets and liabilities Internal gains or losses Purchase and disposal of property, plant and equipment Purchase and disposal of investment property
11
CODE
PA4230 PA4240 PA4250 P-A43 PA4310 PA4320 PA4330 P-A44 PA4410 PA4420 P-A45 PA4510 P-A50 PA5100 PA5200 PA5300 P-A60 PA6100 PA6200 PA6300 PA6400 PA6500 P-A70 PA7100 PA7200 PA7300
DESCRIPTION
Purchase and disposal of intangible assets Purchase and disposal of biological assets Purchase and disposal of financial assets Dividends Dividends received Dividends paid Dividends paid by beneficiary - Date Internal provisions Allowance for bad debts Provisions Other detail Third party revenue by geographical area Financial statements Income Statement Statement of Financial Position Statement of Cash Flows Control statements Balance Sheet by audit ID and flow Intercompany - Income and expenses Intercompany - Balance Sheet
(PACKAGE SCHEDULES)
Purchase and disposal of investments in subsidiaries (Control) Statement of Cash Flows (Control) Control IFRS Adoption Income Statement (Adjustments to IFRS) Assets at closing (Adjustments to IFRS) Equity and liabilities at closing (Adjustments to IFRS)
12
DESCRIPTION
Opening Incoming units Change in consolidation method (old) Change in consolidation method (new) Change in consolidation rate Dividends Change in accounting policies Net profit (loss) for the period Net variation Increase/ Purchase Increase in depreciation Decrease/ Disposal Decrease in depreciation Capital increase/ decrease Reclassification Fair value Internal mergers Currency translation adjustment Change in interest rate Outgoing units Closing Year to date
13
Package Controls
Package Controls
CODE
P-A P-A10 PA10-002 PA10-004 PA10-006 PA10-008 PA10-010 PA10-012 PA10-014 PA10-016 PA10-018 PA10-020 PA10-022 PA10-024 PA10-026 PA10-028 PA10-030 PA10-032 PA10-034 PA10-036 PA10-038 PA10-040 PA10-042 PA10-044 PA10-046 PA10-048 PA10-050 PA10-052 PA10-054 PA10-056 PA10-058 PA10-060
DESCRIPTION
Control set for actual statements Balance Total assets must equal total liabilities at closing Total assets must equal total liabilities at opening
(PACKAGE CONTROLS)
The gross value of lands and buildings must be > or = depreciation and impairment at closing The gross value of lands and buildings must be > or = depreciation and impairment at opening The gross value of tangible exploration and evaluation assets must be > or = depreciation and impairment at closing The gross value of tangible exploration and evaluation assets must be > or = depreciation and impairment at opening The gross value of fixtures and fittings must be > or = depreciation and impairment at closing The gross value of fixtures and fittings must be > or = depreciation and impairment at opening The gross value of construction in progress must be > or = impairment at closing The gross value of construction in progress must be > or = impairment at opening The gross value of office equipment must be > or = depreciation and impairment at closing The gross value of office equipment must be > or = depreciation and impairment at opening The gross value of vehicles must be > or = depreciation and impairment at closing The gross value of vehicles must be > or = depreciation and impairment at opening The gross value of machinery must be > or = depreciation and impairment at closing The gross value of machinery must be > or = depreciation and impairment at opening The gross value of other property, plant and equipment must be > or = depreciation and impairment at closing The gross value of other property, plant and equipment must be > or = depreciation and impairment at opening The gross value of investment property must be > or = depreciation and impairment at closing The gross value of investment property must be > or = depreciation and impairment at opening The gross value of brand names must be > or = amortization and impairment at closing The gross value of brand names must be > or = amortization and impairment at opening The gross value of intangible exploration and evaluation assets must be > or = amortization and impairment at closing The gross value of intangible exploration and evaluation assets must be > or = amortization and impairment at opening The gross value of mastheads and publishing titles must be > or = amortization and impairment at closing The gross value of mastheads and publishing titles must be > or = amortization and impairment at opening The gross value of computer software must be > or = amortization and impairment at closing The gross value of computer software must be > or = amortization and impairment at opening The gross value of licences and franchises must be > or = amortization and impairment at closing The gross value of licences and franchises must be > or = amortization and impairment at opening
14
Package Controls
CODE
PA10-062 PA10-064 PA10-066 PA10-068 PA10-070 PA10-072 PA10-074 PA10-076 PA10-078 PA10-080 PA10-082 PA10-084 PA10-086 PA10-088 PA10-090 PA10-092 PA10-094 PA10-096 PA10-098 PA10-100 PA10-102 PA10-104 P-A20 PA20-002 PA20-004 PA20-006 PA20-008 PA20-010 PA20-012 PA20-014 PA20-016 PA20-018 PA20-020 PA20-021 PA20-022 PA20-026 PA20-028
DESCRIPTION
(PACKAGE CONTROLS)
The gross value of patents, trademarks and other rights must be > or = amortization and impairment at closing The gross value of patents, trademarks and other rights must be > or = amortization and impairment at opening The gross value of recipes, formulae, models, designs and prototypes must be > or = amortization and impairment at closing The gross value of recipes, formulae, models, designs and prototypes must be > or = amortization and impairment at opening The gross value of intangible assets under development must be > or = impairment at closing The gross value of intangible assets under development must be > or = impairment at opening The gross value of other intangible asssets must be > or = amortization and impairment at closing The gross value of other intangible asssets must be > or = amortization and impairment at opening The gross value of biological assets must be > or = depreciation and impairment at closing The gross value of biological assets must be > or = depreciation and impairment at opening The gross value of investments in subsidiaries, JV and associates must be > or = impairment at closing The gross value of investments in subsidiaries, JV and associates must be > or = impairment at opening The gross value of loans and cash advances, non-current must be > or = impairment at closing The gross value of loans and cash advances, non-current must be > or = impairment at opening The gross value of receivables, non-current must be > or = allowance for bad and doubtful debts at closing The gross value of receivables, non-current must be > or = allowance for bad and doubtful debts at opening The gross value of trade receivables must be > or = allowance for bad and doubtful debts at closing The gross value of trade receivables must be > or = allowance for bad and doubtful debts at opening The gross value of other receivables must be > or = allowance for bad and doubtful debts at closing The gross value of other receivables must be > or = allowance for bad and doubtful debts at opening The gross value of loans and cash advances, current must be > or = impairment at closing The gross value of loans and cash advances, current must be > or = impairment at opening Securities and shareholdings Changes in investments in subsidiaries must be analyzed Changes in investments in subsidiaries detailed by share must be analyzed by flow Breakdown of investments in subsidiaries by share must equal account total at closing Breakdown of investments in subsidiaries by share must equal account total at opening Breakdown of investments in subsidiaries by share must equal account total in movement flows Changes in impairment on investments in subsidiaries must be analyzed Changes in impairment on investments in subsidiaries detailed by share should be analysed by flow Breakdown by share of impairment on investments in subsidiaries must equal account total at closing Breakdown by share of impairment on investments in subsidiaries must equal account total at opening Breakdown by share of impairment on investments in subsidiaries must equal account total in movement flows Flows for impairment of investments in subsidiaies must be the same on the balance sheet and on the income statement Breakdown by share of profit or loss on sale of shares must equal account total The analysis of the disposal of investments in subsidiaries by partner must equal account total The analysis of the purchase of investments in subsidiaries by partner must equal account total
15
Package Controls
CODE
PA20-029 PA20-030 PA20-032 PA20-034 PA20-036 PA20-037 PA20-038 PA20-040 PA20-042 PA20-044 PA20-046 PA20-048 PA20-050 PA20-052 PA20-054 PA20-056 PA20-058 PA20-060 P-A30 PA30-002 PA30-004 PA30-006 PA30-008 PA30-010 PA30-012 PA30-014 PA30-016 PA30-018 PA30-020 PA30-022 PA30-024 PA30-026 PA30-028 P-A41 PA41-002 PA41-004 PA41-006 PA41-008 PA41-010 PA41-012
DESCRIPTION
The number of shares in securities held has to be filled in at opening The number of shares in securities held has to be filled in at closing Changes in securities held (number of shares) must be analyzed Breakdown of securities held by shares must equal account total The number of shares in capital has to be filled in at opening The number of shares in capital has to be filled in at closing Changes in nominal value of shares must be analyzed Changes in nominal value of shares must be analyzed by shareholder Breakdown of capital by shareholder must equal account total
(PACKAGE CONTROLS)
The correction of the allocation between group and NCI net income should not have any impact on the net income total Changes in net equity must be analyzed Breakdown by share of goodwill and bargain purchase must equal account total The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at closing The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at opening The analysis by date of the purchase of investments in subsidiaries by partner should equal partner total The analysis by date of issued capital variations should equal account total The analysis by date of share premium variations should equal account total The analysis by date of capital subscriptions in subsidiaries by share should equal share total Flow analysis Changes in property, plant and equipment collected in flows must be analyzed Changes in intangible assets collected in flows must be analyzed Changes in investment property collected in flows must be analyzed Changes in biological assets collected in flows must be analyzed Changes in receivables - allowance for bad and doubtful debts - collected in flows must be analyzed Changes in other assets collected in flows must be analyzed Changes in provisions collected in flows must be analyzed Changes in other liabilities collected in flows must be analyzed Changes in loans and cash advances collected in flows must be analyzed Changes in loans and cash advance - allowance - collected in flows must be analyzed Changes in derivatives collected in flows must be analyzed The transfer flow must balance The change in accounting policies flow must balance The change in the restructuring flow must balance, carry over to net income if necessary Reciprocal operations The analysis of intercompany profit and loss accounts by partner must equal account total The analysis of intercompany balance sheet accounts by partner must equal account total at closing The analysis of intercompany balance sheet accounts by partner must equal account total at opening The analysis of intercompany balance sheet accounts by partner must equal account total in movement flows Changes in intercompany balance sheet accounts by partner must be analyzed The analysis of intercompany balance sheet accounts by partner must equal account total at closing
16
Package Controls
CODE
PA41-014 PA41-016 P-A42 PA42-002 PA42-004 PA42-006 PA42-008 PA42-010 PA42-012 PA42-014 PA42-016 PA42-018 PA42-020 PA42-022 PA42-024 PA42-026 PA42-028 PA42-030 P-A43 PA43-002 PA43-004 PA43-006 P-A44 PA44-002 PA44-004 PA44-006 PA44-008 PA44-010 PA44-012 PA44-014 PA44-016 PA44-018 PA44-020 PA44-022 PA44-024 PA44-026
DESCRIPTION
(PACKAGE CONTROLS)
The analysis of intercompany balance sheet accounts by partner must equal account total at opening The analysis of intercompany balance sheet accounts by partner must equal account total in movement flows Internal gains and losses Profit or loss on sale of property, plant and equipment must be equal on the balance sheet and the income statement Profit or loss on sale of investment property must be equal on the balance sheet and the income statement Profit or loss on sale of intangible assets must be equal on the balance sheet and the income statement Profit or loss on sale of biological assets must be equal on the balance sheet and the income statement Profit or loss on sale of financial assets must be equal on the balance sheet and the income statement The analysis of the disposal of property, plant and equipment by partner must equal account total The analysis of the purchase of property, plant and equipment by partner must equal account total The analysis of the disposal of investment property by partner must equal account total The analysis of the purchase of investment property by partner must equal account total The analysis of the disposal of intangible assets by partner must equal account total The analysis of the purchase of intangible assets by partner must equal account total The analysis of the disposal of biological assets by partner must equal account total The analysis of the purchase of biological assets by partner must equal account total The analysis of the disposal of financial assets by partner must equal account total The analysis of the purchase of financial assets by partner must equal account total Dividends Analysis by partner of dividends received must equal account total Analysis of paid dividends by partner must equal account total The analysis by date of paid dividend by partner should equal partner total Internal provisions Changes in allowances for bad and doubtful debts should be broken down by partner Analysis by partner of intercompany allowances for bad and doubtful debts must equal account total at closing Analysis by partner of intercompany allowances for bad and doubtful debts must equal account total at opening Analysis by partner of intercompany allowances for bad and doubtful debts must equal account total in movement flows Changes in provisions should be broken down by partner Analysis by partner of intercompany provisions must equal account total at closing Analysis by partner of intercompany provisions must equal account total at opening Analysis by partner of intercompany provisions must equal account total in movement flows The gross value of loans and cash advances, current must be > or = impairment by partner at opening The gross value of loans and cash advances, current must be > or = impairment by partner at closing The gross value of other receivables must be > or = allowance for bad and doubtful debts by partner at opening The gross value of other receivables must be > or = allowance for bad and doubtful debts by partner at closing The gross value of trade receivables must be > or = allowance for bad and doubtful debts by partner at opening
17
Package Controls
CODE
PA44-028 PA44-030 PA44-032 PA44-034 PA44-036 P-A45 PA45-002 PA45-004 PA45-005 PA45-006
DESCRIPTION
(PACKAGE CONTROLS)
The gross value of trade receivables must be > or = allowance for bad and doubtful debts by partner at closing The gross value of receivables, non-current must be > or = allowance for bad and doubtful debts by partner at opening The gross value of receivables, non-current must be > or = allowance for bad and doubtful debts by partner at closing The gross value of loans and cash advances, non-current must be > or = impairment by partner at opening The gross value of loans and cash advances, non-current must be > or = impairment by partner at closing Other detail The analysis of third party revenue by geographical area must equal account total Reclassification between cash flow statement line items should be balanced Reclassification between comprehensive income statement line items should be balanced The analysis by share must equal account total
18
DESCRIPTION
Local IFRS data Package data Local adjustments to Group accounting policies Package data - Central correction Local adjustments to IFRS Local adjustments to IFRS - Package data (Y+1) Package data - IFRS central correction Adjustments Other adjustments - Central - Auto. Other adjustments - Central - Man. IFRS adjustments - Central - Man. Fair value for incoming entities (central) - Auto. Fair value for incoming entities (central) - Man. Adjustment on incoming entities (central) - Auto. Elimination of reciprocal operations Elimination of intercompany accounts - Auto. Elimination of intercompany accounts - Man. Elimination of internal profit Elimination of internal gains and losses on disposal of assets - Auto. Elimination of internal gains and losses on disposal of assets - Man. Elimination of internal dividends - Auto. Elimination of internal dividends - Man. Currency translation adjustments on dividends - Auto. Currency translation adjustments on dividends - Man. Elimination of internal impairment on investments - Auto. Elimination of internal impairment on investments - Man. Elimination of internal provisions - Auto. Elimination of internal provisions - Man. Consolidation entries Consolidation entry not splittable Elimination of subsidiaries' capital and share premium Currency translation adjustments - Equity - Man. Currency translation adjustments - Equity - Auto. Booking of goodwill and bargain purchase - Auto. Booking of goodwill and bargain purchase - Man. Currency translation adjustments on goodwill - Auto. Currency translation adjustments on goodwill - Man. Elimination of investments - Auto. Elimination of investments - Man. Currency translation adjustments on investments - Auto.
19
CODE
INV21 INV31 INV32 NCI11 NCI-ADJ90 NCI-AJIFRS90 NCI-CTA10 NCI-DIS10 NCI-DIV10 NCI-DIV20 NCI-FVA00 NCI-INV30 NCI-PACK01 NCI-PACK10 NCI-PACK90 NCI-PKIFRS10 NCI-PKIFRS12 NCI-PKIFRS90 NCI-PRO10 NCI-PRO20 GW01 RATE10 SCF01 SCF10
DESCRIPTION
Currency translation adjustments on investments - Man. Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Local currency) Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Consolidation currency) Calculation of non-controlling interests - Correction Other adjustments - NCI IFRS adjustments - NCI Currency translation adjustments - Equity - NCI Elimination of internal gains and losses on disposal of assets - NCI Elimination of internal dividends - NCI Currency translation adjustments on dividends - NCI Fair value/adjust for incoming entities (central) - NCI Adjustments on gains and losses on disposal of subsidiaries - NCI Package data - NCI Adjustments to Group accounting policies - NCI Package data - Central correction - NCI Adjustments to IFRS - NCI Adjustments to IFRS - NCI Package data - IFRS central correction - NCI Elimination of internal impairment on investments - NCI Elimination of internal provisions - NCI Technical audit IDs Disclosure of goodwill (gross value and impairment) and bargain purchase - Man. Technical audit ID for rates retrieval Consolidated financial statements correction - Man. Consolidated financial statements correction - Auto.
20
21
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
Intra-group transactions entered in book P-A41 Intra-group transaction between S (Receivable on B = 1.000) and B (Payable on S = 1.000)
1.000
1.000
1.000
TP-999 8.000
1.000
S TP-999
1.000 3.000
1.000
Amounts entered in packages (TP-999 is the code used for third parties) Elimination at the seller Elimination at the buyer
22
CONFIGURATION PRINCIPLE:
Internal provisions are automatically eliminated in full whatever the consolidation method of the entities. Internal provisions entered in book P-A44 Example: provision recorded in subsidiary A on a receivable from subsidiary B for an amount of 100
100
100
23
ACCOUNTING SCHEME:
Amounts entered in packages Elimination of the financial income based on the amount declared by the subsidiary having paid the dividend
24
Amounts entered in packages Elimination of the internal gain at the seller Recording of the historical value at the buyer
25
CONFIGURATION PRINCIPLE:
Non-controlling interests are deducted from each equity account and posted to dedicated accounts.
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.
Amounts entered in packages Calculation of non-controlling interests Reclassification of subsidiarys capital to retained earnings
26
CONFIGURATION PRINCIPLE :
Investments in consolidated subsidiaries are eliminated in the holding company against clearing account A181OC. This elimination is recorded in the retained earnings of the held company against clearing account A181HC. Indirect non-controlling interests are calculated when the holding company is not wholly-owned.
TRIGGER:
Investments are entered in the account A1810 Investments in subsidiaries, joint-ventures and associates (schedule PA2100 in book P-A20). Same example as Form 5.
ACCOUNTING SCHEME:
In holding company P
In subsidiary S
Amounts entered in packages Elimination of investments Calculation of non-controlling interests and reclassification of subsidiarys capital to retained earnings (cf. form 5)
27
CONFIGURATION PRINCIPLE:
For equity accounts, the exchange rate difference between the historical rates and the closing rate is stored in the account E1560 Foreign currency translation reserve. Non-controlling interests is deducted, when applicable, and posted to the account E2060 NCI, Foreign currency translation reserve.
TRIGGER:
Automatic entries are based on the currency translation flow which is calculated automatically for all balance sheet accounts.
ACCOUNTING SCHEME: E1110 Capital 10 100 Balance 0 110 E1610 Retained earnings 50 20 Balance 480 550
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
28
CONFIGURATION PRINCIPLE :
Goodwill and bargain purchase are declared manually 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:
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DESCRIPTION
Home pages and summary reports Retrieval - Main home page Available consolidations Package process follow up Scope data retrieval Scope data used in a consolidation Conversion rates control
DESCRIPTION
Annual report Financial statements Statement of Financial Position Income Statement Statement of Other Comprehensive Income Statement of Comprehensive Income Statement of Cash Flows Statement of Changes in Equity Financial statements by segment Revenue by segment Revenue by geograpical area Non-current assets by geographical area
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C-2 Analysis
CODE
C2 C21 C21-05 C21-10 C21-15 C21-20 C22 C22-05 C22-10 C22-15 C22-20 C22-25 C22-30 C22-35 C23 C23-05 C23-10 C23-15 C23-20 C23-25 C23-30 C23-35
DESCRIPTION
Analysis Financial statements by reporting unit Statement of Financial Position by reporting unit Income Statement by reporting unit Statement of Other Comprehensive Income by reporting unit Statement of Cash Flows by reporting unit Analysis of line items in financial statements Analysis of line item by account (Statement of Financial Position) Analysis of line item by account (Income Statement) Analysis of line item by account (Financial statements by segment) Analysis of line item by reporting unit (Statement of Financial Position) Analysis of line item by reporting unit (Income Statement) Analysis of line item by reporting unit (Statement of Other Comprehensive Income) Analysis of line item by reporting unit (Statement of Cash Flows) Specific breakdown Statement of Other Comprehensive Income breakdown Statement of Cash Flows breakdown Statement of Cash Flows - Changes in cash and cash equivalent Statement of Cash Flows - Check flows by audit ID Statement of Changes in Equity breakdown Financial Statements by segment - Elimination line breakdown Non-current assets by geographical area breakdown
31
DESCRIPTION
Accounting reports Closing balances Balance Sheet by flow Balance Sheet by flow and audit ID Balance Sheet by flow, audit ID and reporting unit Net income Net income by audit ID General ledgers General ledger by audit ID, partner, JE number (Flows) General ledger by audit ID and technical origin (Flows) General ledger by reporting unit and audit ID (Flows) General ledger by audit ID, date, partner, share and JE number (Flows) Ledgers Debit-credit ledger for 1 reporting unit and 1 audit ID Journal entries for 1 reporting unit and 1 audit ID Journal entries for 1 reporting unit (Audit ID detail)
DESCRIPTION
Control reports Check package Compare local and pre-consolidated data Check integration by reporting unit Check opening balance data (Package) Business units - Balance by company (Local) Business units - General ledger - Intra- and intercompany partners (Local) Business units - Check balancing accounts Check main balances Consolidation control dashboard Consolidation control dashboard (Detail) Assets = liabilities by audit ID Assets = liabilities by reporting unit Balance Sheet income = Profit and Loss income by audit ID Balance Sheet income = Profit and Loss income by reporting unit Flow balance by audit ID Flow balance by reporting unit
32
CODE
C42-45 C42-50 C43 C43-05 C43-10 C43-15 C43-20 C43-25 C44 C44-05 C44-10 C44-15 C44-20 C44-25 C44-30 C44-35 C44-40 C45 C45-05 C45-10 C45-15 C45-20 C46 C46-05 C46-10 C46-15 C46-20 C46-25 C46-30
DESCRIPTION
Check clearing accounts for intercompany elimination Check clearing accounts for intercompany elimination - Buyer and seller Check conversion by transaction date Check consistency between Analysis by date - Daily exchange rate Check conversion of paid dividends Check conversion of capital increase/decrease Check conversion of subscription to capital increase Check conversion of purchase of investments Intercompany reconciliations Balance Sheet and Profit and Loss reconciliations at closing - Threshold > 1 Balance Sheet reconciliations at closing - Buyer and seller Balance Sheet reconciliations by flow - Buyer and seller Profit and Loss reconciliations - Threshold > 1 Profit and Loss reconciliations - Buyer and seller Reconciliation of internal gains and losses and dividends - Threshold > 1 Reconciliation of internal gains and losses and dividends Buyer and seller Reconciliation of internal gains and losses on sale of investments in subsidiaries Transition from local to consolidated figures Balance by level Balance by analyzed level Net income by reporting unit and by level Net income by reporting unit and analyzed level Net equity and dividends Statement of changes in consolidated equity and non-controlling interests Check shareholder's equity Elimination of dividends - Impact on Profit and Loss Elimination of dividends - Check of distribution flow Detailed analysis of net equity Analysis of changes in Foreign currency exchange reserve - Year-to-date conversion
33
DESCRIPTION
IFRS Adoption Financial Statements (Local GAAP / IFRS) Statement of Financial Position (Local GAAP / IFRS) Income Statement (Local GAAP / IFRS) Statement of Other Comprehensive Income (Local GAAP / IFRS) Statement of Cash Flows (Local GAAP / IFRS) Balances reconciliation Assets reconciliation Equity and liabilities reconciliation Profit and Loss reconciliation Net equity reconciliation Analysis of line items in financial statements (Local GAAP / IFRS) Analysis of line item by account (Local GAAP / IFRS) Analysis of line item by reporting unit (Local GAAP / IFRS) Analysis of line item by reporting unit - Statement of Comprehensive Income (Local GAAP / IFRS) Analysis of line item by reporting unit - Statement of Cash Flows (Local GAAP / IFRS) Statement of Other Comprehensive Income breakdown (Local GAAP / IFRS) Statement of Cash Flows breakdown (Local GAAP / IFRS) Statement of Cash Flows corrections breakdown (Local GAAP / IFRS) General ledger by audit ID and flow (Local GAAP / IFRS) General ledger by JE number (Local GAAP / IFRS)
34