OVERVIEWOF

ENTERPRISECONTROLLINGCONSOLIDATIONSYSTEM(ECCS)
Consolidated
Financial
Statement
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ECCS
Consolidation
Task
Additional
Financial
Data
SAP
Companies
Data
NonSAP
Companies
Data
DEFINITION
q Interuniteliminationsofreceivables,payables,revenues,
expensesetc.
q ConsolidationofInvestmentsandaccountingforthe
minorityinterest
q Translationsofthestatementsunderrelevantcurrencies.
q ReportsGeneration
Consolidationistheprocessofcombiningtheindividualfinancial
statementdataofrelevantcompaniesinordertoprepare
ConsolidatedFinancialStatements(CFS)fortheGrouptoshowits
financialpositionasasinglebusinessentity.Theconsolidated
financialstatementsincludethefinancialstatementsofthecompany
andenterprisescontrolledbyiti.eitssubsidiariesandthesharein
profitsofassociates.
Theprocessathighlevelinvolvesperformanceoftaskssuch
as
DEFINITION
The objective of the consolidation component is to create
consolidatedfinancialstatementsconsistingofBalanceSheet,Profit
and Loss Statement, and Cash Flow Statement and to provide the
timely information to the management. ECCS significantly
acceleratestheconsolidationprocesswithitsautomaticfunctionsfor
currency translation, inter unit elimination and consolidation of
investments .The Consolidation process is performed in the
ConsolidationComponentofSAPR/3ECCSmodule.
GLOBALPARAMETER
q GlobalparametersareimportantsettingsforECCSthat
typicallyremainthesameforaworksession.
q Theseparametersaresavedforaparticulartheuserwhen
he/shelogsoff,andareautomaticallyusedwhenhe/she
logsbackon.However,theparameterscanbechangedas
andwhenrequired.
q Whenyourunafunction,theinformationsavedasayour
globalparametersareeitherproposedbydefault,orsetin
thebackground(inwhichtheycannotbespecifieddirectly
forthefunction).
q Theglobalparametersaredisplayedinastatusrowatthe
topofeveryscreeninCustomizingandtheconsolidation
functions.
q InCustomizing,theparametersthatarerelevantforthe
currentmaintenancearedisplayedinadifferentcolor.For
example,maintenanceoffinancialstatementitemsis
dependentontheconsolidationchartofaccounts,butnot
ontheversion.
Consgroups FSItem DataMonitor ConsMonitor InfoSystem Parameters
AUD AUS Ledger
Plan 01 ConsC/A
012 Period
2006 Year
ActualData 100 Version
Legal 01 Dimension
GlobalParameter
GLOBALPARAMETER
q A dimension defines the specific characteristic ingroup reporting. Dimensions
include consolidation types such as company consolidation, business area
consolidation,orprofitcentreconsolidation.
q Standard,Conventions&Rules
v Therequirementforconsolidationistobeabletoconsolidatefromalegal
view and a management view. Legal View will be based on companies
andManagementViewbasedonprofitcentres.
v SAP delivers a standard dimension for companies and a standard
dimensionforprofitcentres.Theseare:
v 01forcompanies
v 03forprofitcentres
q Agivendimensioncanrepresentoneormoreconsolidationtypes.Youtypically
useonedimensionforeachconsolidationtype.Dimensionsarespecificviewson
groupreporting.Inadimension, youdefinethegroupstructureasahierarchy
of consolidation units and groups. You can manage several dimensions in
parallelinthesystem.
q DimensionIndependentare
v OrganisationUnits
v ControlDatasuchasTasksandMethods
q DimensionDependentDataare
v ConsolidatedChartofAccounts
v ConsolidationVersion
DIMENSION
q Hierarchiesarestructuredsetsofconsolidationunitsand
consolidationgroups.Theyaredefinedbytheirtopmost
consolidationgroup.
q Anyconsolidationunitorgroupcanexistinanynumberof
hierarchies.
q Ineachdimension,youcandefinethehierarchylevelsandarrange
theselevelsintothedesiredsequence.Youcanthenassignthe
levelstotheconsolidationgroupsofahierarchytoclarifythe
hierarchystructure.
q Eachhierarchyusesapartofthishierarchylevel.
Eachconsolidationgroupisassignedtoonlyonelevel.
Intheexample,hierarchy2consistsofthelevelsgroup,strategic
businessunit,company,businessarea,andcompany/business
area
q Youcancreateanynumberofhierarchylevels.
q Thenumberofhierarchylevelscanvaryindifferentbranchesof
thesamehierarchy.
HIERARCHY
q Aconsolidationgroupisauserdefinedcombinationofmultiple
consolidationunitsand/orconsolidationgroupsforconsolidation
andreportingpurposes.Itrepresentsthestructureofthegroup.
q Consolidationgroupsandconsolidationunitsaredependentonthe
dimension.
q Eachconsolidationunitcanbeincludedindifferentconsolidation
groups,andeachconsolidationgroupinturncanbeincludedin
differenthierarchies.
q Sinceconsolidationgroupsaredimensiondependent,themaster
datacreatedfortheconsolidationgroupsisvalidonlyinthe
relevantdimension
CONSOLIDATIONGROUP
APAC
NZ
EUROPE
WORLD
PARENT
FRANCE
CONS
GROUP
UK AUST
CONS
GROUP
CONS
UNIT
CONSOLIDATIONUNITS&GROUPS
Theconsolidationunitisthesmallestelementofthegroupstructurefor
whichacompleteconsolidationcantakeplace.Consolidationunitsare
theequivalentofcompanycodesinFI.Theyarelinkedinthe
consolidationhierarchyatthelowestnode.Consolidationgroupsmaybe
collectionsofvariousconsolidationunits.
Informationstoredinthemasterdataofaconsolidationunittypically
comprisesofthefollowing:
q NameandAddress
q Country
q Language
q LocalCurrency
q Meansofdatatransfer
q MethodofCurrencyTranslation
CONSOLIDATIONUNIT
q Inordertocreateconsolidatedfinancialstatements,thetransactiondataof
alltheconsolidationunitsincludedmustbeuniformlyaggregated.Forthis
purpose,thegroupheadquartersprovidesallconsolidationunitswithoneor
moreconsolidationchartsofaccounts.Thesechartsofaccountsstructure
thefinancialstatementitemsinaccordancewiththeinternalandexternal
requirementsoftheconsolidatedfinancialstatements.Intheconsolidation
chartofaccounts,allfinancialstatementitemsarearrangedlogicallyinan
itemhierarchy.
q Theconsolidationchartofaccountsisclientdependentonly.Therefore,you
canuseitindifferentdimensions.
q ToallowtheintegratedtransferofreportedfinancialdatafromSAP
transactionapplications,youmustcreatealinkbetweentheG/Laccounts
andanysecondarycostelements,andtheconsolidationfinancialstatement
items.Whenrealtimeupdatingorrollupisused,theID'softhetransaction
accountsareidenticaltotheID'softheFSitems.Whenperiodicextractis
used,thefinancialstatementversionitemsandtheconsolidationitemsare
identical.InordertoensurethattheIDscorrespond,youcancreatethe
consolidationchartofaccountsfromboththeFIchartofaccountsandthe
financialstatementversion.
CONSOLIDATEDCHARTOFACCOUNTS
UK FRANCE
VERSION200
LEDGER
IN
EURO
ECMCT
TOTAL DATABASE
AUD NZ
VERSION100
LEDGER
IN
AUD
CONSIDATIONGROUP,LEDGER,VERSION
01
ConsolidatedCOA
ASSET
FSitem
1
FSitemTypes
+
Debit/CreditSign
1000
BreakdownCategory
FINANCIALSTATEMENTITEMS&ACCOUNT
ASSIGNMENT
DatacollectionfromSAPSystems:
q Realtimeupdatefromotherapplicationcomponentswithinthe
sameSAPsystem
q RollupfromanFISLledger
q RollupfromanotherECCScomponent
q PeriodicextractfromFIGL
q PeriodicextractfromR/2(planned)
q DatacollectionfromnonSAPsystems:
q FlexibleuploadofdataextractsfromnonSAPsystems
q MSAccessofflinedataentryusinganadditionalMSExcelinterface
DATACOLLECTIONMETHODS
Consolidated
Financial
Statement
NonSAP
Companies
Data
Additional
Financial
Data
Consolidation
Task
ECCS
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DATACOLLECTIONMETHOD
q ConsolidationwiththeECCScomponentisbasedontotalsdata.This
dataisrecordedusingvariousdatacollectionproceduresandis
storedinthetotalstableECMCT.
q Additionalfinancialdatarelevantforconsolidationisalsoenteredin
separatetables.Thisadditionaldataisnotnecessarilyreportedby
consolidationunitsintheirindividualfinancialstatements.
q Allpostingsmadeduringtheconsolidationprocessaresavedas
documentsinthejournalentrydatabaseECMCA.
q ThetotalstableECMCTthereforeincludesthefollowing:Alldatafrom
theindividualfinancialstatements,changesoradditionstothis
datasetasaresultofanyadditionalfinancialdatareported
StandardizingentriesandConsolidationentries
FLOWOFFINANCIALDATAINCONSOLIDATION
Task
Ledger
consunit
version
year,period
AcquisitionYear
Unitof
Measure
DocType
ConsGroup
ConsCOA
ItemCategory
SubItem
TransCurrency
LOCALCurrency
GroupCurrency
CONSOLIDATEDDATABASE
q YoudefinetasksandmethodsforIUeliminationsinCustomizing.You
shouldcreateataskforeachoftheinterunitconsolidationprocedures,
forexample,eliminationofinterunitpayablesandreceivablesor
revenueandexpense.Inamethod,youspecifywhichitemsaretobe
mutuallyeliminatedandhowyouwanttohandleanyresulting
differences.
q YouexecuteIUeliminationtasksfromtheconsolidationmonitor.The
systemgeneratesaneliminationentryinthefollowingcases:
q AconsolidationunitreportsavalueforanFSitemrequiring
elimination.
q Anotherconsolidationunitisassignedasthetradingpartnerforthis
value.
q Youhavespecifiedthatbothoftheaboveconsolidationunitsaretobe
includedinIUelimination.
q Thesystemdifferentiateseliminationentriesaccordingtotrading
partnerrelationships,asfollows:Apairofconsolidationunitsisalways
lookedatandwithinthispairapairofFSitemsets
q Eliminationdocumentscontainanentryforeachpartnerrelationship,
brokendownbytransactioncurrency,ifrequested
INTERUNITELIMINATIONOFPROFIT&LOSS
q Thesystempoststhevaluesrequiringeliminationwithareversed
debit/creditsign.Aconsolidationunitandapartnerunitareposted
againstineachline.
q Thedocumenttypeoftheeliminationentrydeterminesitsposting
level.
q Youspecifypairsofitemsetsforinteruniteliminationin
eliminationmethodcustomizing.Youcanusemorethanonepairof
itemsetsforeachmethod
INTERUNITELIMINATIONOFPROFIT&LOSS
InterunitEliminationfunctionsareexecutedinordertoneutralize
transactionsthathavetranspiredbetweencompanieswithinthegroup.
Therearevarioustypesofeliminationsthataredescribedindetailbelow.
Intercompanyreceivablesandpayablesareeliminatedsoasnotto
overstatethefiguresforthegroupasawhole.Theitemsthatare
eliminatedare:
q IntercompanyReceivables
q IntercompanyPayables
Intercompanylongtermloanstakenandgivenareeliminatedsoasnot
tooverstatethefiguresforthegroupasawhole.Theitemsthatare
eliminatedare:
q LongTermLoansGiven
q LongTermLoansTaken
Intercompanyrevenueandcostofgoodssoldareeliminatedsoasnot
tooverstatethefiguresforthegroupasawhole.Theitemsthatare
eliminatedare:
q Revenue
q COGS
INTERUNITELIMINATION
400
400
Inventory 50
IC payables 120 IC receivables 100
Equity 280 Fxd assts 250
Aggregatedbalancesheet
400 400
Retained 20 Inventory 50
Equity 280 Fxd assts 250
GroupBalanceSheet
ELIMINATIONOFINTERUNITPROFITANDLOSS
(PROCEDURE)
A B -1200 Payables
B A -400 Payables
A B 500 Receivables
B A 1000 Receivables
Partner Unit Cons unit Value FS Item
DATABASEPRIORTO
INTERUNITELIMINATION
B A 100 OtherExpenses
B A 400 Payables
A B 500 Receivables
A B 200 OtherRevenue
A B 1200 Payables
B A 1000 Receivables
PartnerUnit Consunit Value FSItem
DATABASEAFTERINTERUNIT
ELIMINATION
q ConsolidationofInvestmentsisafunctionusedtoeliminateshare
capitalownershipaswellasretainedearningsbetweengroup
companies,divestitures,transfersandamortizationofgoodwill.The
transactiondataisenteredusingTCodeCX21.Consolidationof
Investmentsfunction(TCode:CX57)isexecutedforthevarious
activitiesaslistedbelow:
q 01FirstConsolidation
q 02SubsequentConsolidation
q 03AmortizationofGoodwill
q 08PartialTransfer
q 09TotalTransfer
q 10PartialDivestiture
q 11TotalDivestiture
CONSOLIDATIONOFINVESTMENTS
ADVANTAGES
q Detailsofallunitsareavailableforanalysingtheoverall
consolidationgroup.
q Simultaneousconsolidationprocessismorestraightforwardthan
stepconsolidation.
DISADVANTAGES
q Lackofclaritywhengroupsaretoolarge(toomuchdetail).
q Parallelsubconsolidationgroupsarepossibleforreporting
purposes,butgenerallyposetheriskofbeinginconsistentwiththe
overallgroup
SIMULTANEOUSCONSOLIDATION
OFINVESTMENTS
G1
P Q R S
S R Q P
Total =188 48 60 80 =Group ANI
-52 -40 -20 -Min.interest ANI
100 100 100 Overall ANI
48% 60% 80% 100% Group Share
ConsolidationgroupwithallconsolidationUnits
SIMULTANEOUSCONSOLIDATION
P
Q
R S
80%
60%
75%
SIMULTANEOUSCONSOLIDATION
OF
INVESTMENT
ADVANTAGES
q Improvedclaritywhengroupsareverylarge
DISADVANTAGES
q Consolidationunitsofdifferentsubgroupsdonotsharecommon
details.
q Whennetworklikeinvestmentstructuresareinvolved,disclosures
andcomputationsaremuchmorecomplexthaninsimultaneous
consolidations(forinstancethechangeofmethodsinthe
hierarchy,orreinterpretationofactivities).
STEPCONSOLIDATIONOFINVESTMENTS
G1
P G2
G2 P
TOTAL=188 188 =GroupANI
47 Min.interestANI
235 OverallANI
80% 100% GroupShare
60
40
100
60%
S R Q
TOTAL=235 75 100 =GroupANI
25 0 Min.interestANI
100 100 OverallANI
75% 100% GroupShare
G2
Q S R
STEPCONSOLIDATION
Hierarchicalconsolidationgroups
P
Q
R S
80%
60%
75%
STEPCONSOLIDATIONOFINVESTMENT
Stepwisesimultaneousconsolidationunitestheadvantagesof
simultaneousandstepconsolidation
q Detailsofeachconsolidationunit
q Detailsateachlevelofconsolidation
ECCSsupportsstepwisesimultaneousconsolidation:
STEPWISESIMULTANEOUSCONSOLIDATIONOF
INVESTMENTS
G1
P G2
G2
Q S R
STEPWISESIMULTENEOUSCONSOLIDATION
Total= -47 100 -15 -20 -Adj.min.int. In G1
48% 60% 80% Group ShareG1
48
-40
100
60%
R Q P
TOTAL=188
60 80 =Group ANI
-25 0 -Min.interest in G2
100 100 Overall ANI
75% 100% Group ShareG2
STEPWISESIMULTENEOUSCONSOLIDATION
P
Q
R S
80%
60%
75%
SIMULTANEOUSCONSOLIDATION
OFINVESTMENT
q TheFSitemisthecentralaccountassignmentobjectofthe
consolidationsystem.Itidentifiesavalueorquantityentry
andcanbedifferentiatedwithfurthersubassignments.
q TheFSitemtypeputsthecharacteristicsofanitemin
concreteterms,withregardtodataentry,postingand
processinginevaluations.ThefollowingFSitemtypesare
distinguished:values,totalsandtextitems.
q Whereappliedindicator:HereyoudefinewhethertheFS
itembelongstotheassets,liabilities/equity,income
statementorstatisticalitems.
q TheFSitemtypecanbedefinedbytheuser,forexample,
inordertoselectitemsspeciallyaskeyfigureitems
FINANCIALSTATEMENTITEMS
q SubitemsenableyoutobreakdownFSitemsfurther.Itmay,forexample,be
necessarytoadditionallyassignfinancialstatementitemsintransferredassetswith
differenttransactiontypessothatallchangestotheitemsareshownfromthe
openingtotheclosingbalance.
Thesubitemsaregroupedintosubitemcategories,inordertodistinguishthe
transactiontypesintransferredassetsfromthoseinequity,forexample.
Onlyonesubitemcategorycanbeassignedtoaparticularfinancialstatementitemin
ECCS.
Defaultsubitemsareprovidedforeachofthesubitemcategoriesintheconsolidation
chartsofaccountssuppliedwiththesystem.
q InSAPintegration,youcandefineasenderfieldforeachsubitemcategory,for
exampletransactiontypes,orcustomer'scountry.IfthedataisimportedtoECCS
fromFIorECPCA,theoriginalaccountassignmentsareconvertedtosubitemsofthe
samename.
Inthetransactionapplications,specifythattheappropriatefieldsarereadyforinput
FINANCIALSTATEMENTITEMS
PostingstoFSitemsmaybefurtherbrokendownbySubitemsto
facilitatereporting.ThisisachievedbyassigningaBreakdownCategory
totheFSitem.Thefollowingbreakdowncategoriescabbendefinedfor
Example.
q EQTYForequityrelateditems
q INCOForintercompanyitemswhichwillbeusedforInterunit
Elimination
q ASSTForallfixedassetrelateditemsacquisitionand
accumulateddepreciation
q GENForallotheritemstobebrokendownbytransaction
currency
q STATForstatisticalitems
BREAKDOWNCATEGORY
q Versionsmakeitpossibletoconsolidatefinancialdataaccordingto
differentcriteria.Financialdatatobepreparedandconsolidated
accordingtodifferentcriteriaorusingdifferentvaluation
approaches
q Youcancarryoutconsolidationsindifferentconsolidationversions.
Thisenablesyoutocarryoutalternativeconsolidations,suchas
simulations,planning,restatements,andsoonparalleltothe
consolidationoftheactualdata.
q Youcan,forexample,usedifferentversionstomanage,
consolidateandcomparedifferentreportingdataforcomparisons
andsimulations.
q Youcanopennewversionsatanytime
VERSION
THEFIELDLENGTHAVAILABLEFORNAMINGOFVERSIONSISTHREE.
EXAMPLESOFCONSOLIDATIONVERSION:
LocalVersion[usedforlocalGAAPreporting]
ThisiswilleitherbeanADDONversionandreferencesversion100asitsbaseversion,
or,willbeanormalversionwiththedatabeingcopiedfromversion100
Balanceswillbecarriedforwardintothenewyearforthisversion
Copyingofdatafromthisconsolidationversiontoanotherisallowed[usefulsecond
versioncreatedforsimulations]
Atthisstagealltaskswillreferencethespecialversion100[ActualVersion].Thismay
change.
300
BudgetVersion
ThisisaNORMALversion
Balanceswillbecarriedforwardintothenewyearforthisversion
Copyingofdatafromthisconsolidationversiontoanotherisallowed[usefulsecond
versioncreatedforsimulations]
Alltaskswillreferencethespecialversion200[BudgetVersion
200
ActualVersion
ThisisaNORMALversion
Balanceswillbecarriedforwardintothenewyearforthisversion
Copyingofdatafromthisconsolidationversiontoanotherisallowed[usefulsecond
versioncreatedforsimulations]Alltaskswillreferencethespecialversion100[Actual
Version]
100
DESCRIPTION CONSOLIDATIO
NVERSION
VERSION
Exampleoftheuseofaddonversions
q Version1consistsoftheconsolidatedstatementsaccordingtoUS
GAAP.
q Version2consistsofadditionalfinancialdataand/ormanualor
automaticpostings.
q Version2reflectsJapaneseGAAPinconjunctionwithversion
DrilldownReportingandtheReportWriter
q Whenthereportingfunctionsuseanaddonversion,thedataofall
referencedversionsareautomaticallyused,aswell.
ConsolidationfunctionsandtherestoftheInformationSystem:
q Alwaysworkwiththedataoftheirversion
q Havenorelationshiptothereferenceddataofotherversions
USEOFDIFFERENTVERSIONS
Youcancarryoutsimulationstoanalysethedifferenteffectsof:
Differentvaluationoptions
q Exchangerates
q Restatements
q Differentreportingdata(actual/plan)
Usingtheversionconceptyoucan,forexample,combineyour
versionsforactualandplandatawithalternativecurrency
translationmethods
USEOFDIFFERENTVERSIONS
Containstransactionfiguresanddocumentsshowingthechangesinthe
valuesandquantitiesresultingfromaccountingtransactions.Thevaluesof
transactionfiguresaresavedin16periodsaswellasinoneperiodforthe
balancecarriedforward.
Youassignaledgertoeachconsolidationgroupinthemasterrecordofthe
consolidationgroup.Thecurrencyoftheledgerdeterminesthecurrencyin
whichtheconsolidationgroupscarriedintheledgerreporttheirfinancial
data
ThedataintheECMCTtotalstablecanbemanagedinthreecurrencies:
q Transactioncurrency
q Currencyoftheconsolidationunit
q Ledgercurrency.Theledgercurrencyspecifiesthecurrencyofthe
consolidationgroup.
Youcanalsomanagetheledgervaluesasquantities(theunitofmeasureis
definedinthebreakdowncategory).
Example:
q YouwanttoconsolidatetwoconsolidationgroupsinUSDandEURO.You
needtwoledgersforthis.Atgrouplevelyoucopythevaluesfromthe
EUROledgerintotheUSDledger.
q SAPdeliversthestandardledger"1C"forconsolidation.Thisledgerisnot
foruseinalivecustomersystem.Pleasecreateanewledger(using
ledger"1C"asacopytemplate).
LEDGER
ConsolledgerAPACNewZealand.Currency
(NZD)
P2
ConsolledgerAPACAustralia.Currency(AUD) PI
LedgerName Ledger
LEDGER
q Youusethismethodifoneormoreunitsdoesnotuseany
integration,butadministertheirreportedfinancialdataonPC.
Youcanstartthedatacollectionbothforasingleunitandaswell
asforagroup.
q Reporteddata
Youcanstartthedatacollectiondirectlyinthedatamonitor,when
yousupplythemasterdataoftheconsunitswiththefollowing
information:
q logicalfilename,serverselection,uploadmethod
q Thesystemonlytransfersthedatastreams,whichcorrespondto
theglobalparametersandrefertotheunittobeedited.Otherdata
streamsofthefilearenottakenintoaccount.
q YoucanalsotransferthemasterdataandtheCustomizingof
productgroupsfromafile.
q Youcanuploadstandardizingentries.Adocumentisgeneratedper
combinationofledger,consolidationchartofaccounts,dimension,
version,periodandconsolidationunit.
FLEXIBLEUPLOADFROMNONSAPSYSTEM
q Sometimesaccountingpracticesfollowedbygroupcompaniesincertain
regionsdonotconformtocorporatepolicies.Inordertocreatea
commongroundforallcompaniesinthegroupsomeadjustmentsneed
tobemadeinConsolidation.Theseadjustmentsarecalled
Standardizingentries.Themannerinwhichstandardizingentriesare
passedisquitesimilartojournalsinFI,exceptthatthelineitemsare
postedtoFSitems(insteadofGLaccountsinFI).
q Standardizingentriesarevalidinallconsolidationgroupscontainingthe
consolidationunitthatispostedagainst
STANDARDISEDENTRY
q Thecurrencytranslationtaskenablesyoutotranslatefinancialdata
reportedbyconsolidationunitsintheirlocalcurrencyintothecurrency
oftheconsolidationgroup.
q Currencytranslationisbasedontranslationmethods.Youcandefine
severalmethodsfortranslatingdatareportedbyyourconsolidation
units.Youcanassigneveryconsolidationunitbytimeperiodand
version.
q Thetypeofcurrencytranslationyouusedependsontherelationships
betweenyourcorporategroupanditsindividualconsolidationunits
(functionalcurrency).
q Youcandefineanyofthecommonlyusedtranslationmethodsforyour
chartofaccounts(temporalmethod,currentratemethod,andso
on).
q Differentfinancialstatementitemsetsareusuallytranslatedusing
differentexchangerates.Youusevariouscombinationsofthecurrency
translationkeyandtheexchangerateindicatortodeterminethese
exchangerates.
q Thecurrencytranslationkeydeterminesthebasecurrencyfor
translation,thetableusedtofindtheexchangerate,andthe
procedureforcalculatinggroupcurrencyvalues.
q Thecurrencytranslationkeysarefixedandcannotbechanged
(exception:translationkey
CURRENCYTRANSLATION
q YouusetheDataMonitortoruntheActivitiesforcollectingand
PreparingthefinancialdatareportedbyyourConsolidationunits.In
consolidation,theseActivitiesarecalledTask.
q ATaskgroupinaCollectionofTaskwhichisassignedtoadimension.A
TaskGroupisassignedtooneormanyConsolidationGroups
q TheDataMonitordisplaystheHierarchyoforganisationunitsallthe
waydowntotheleveloftheConsolidationUnits.Thismeansyoucan
runtheTaskfortheconsolidationGroupsaswellastheConsolidation
Unit
DATAMONITOR
Datamonitor
TaskGroup
1
Task
2
3
Dimension
DATAMONITOR
TheconceptofuserdefinedvalidationisemployedinmanySAP
applications.
ValidationsareavailableinadditiontothestandardchecksintheECCS
postingtransaction.Youcanrunvalidationwhenprocessingthe
following:
q Documentheader
q Individualdocumentline
q Completedocument
q Validationforaconsolidationunittypicallytakesplaceafterdata
collection(inlocalcurrency)andcurrencytranslation(intogroup
currency).
q Validationacrossconsolidationunitsordimensionsisessentialfor
ensuringreconcileddatainlegalandmanagementconsolidation
VALIDATION
q ECCSsupportsawiderangeofautomaticpostings.Youcanalsopost
standardizingandconsolidationentriesmanually.Postingsareclassifiedby
meansofdocumenttypes,enablingasimpleanalysisandthedistinction
betweendifferentbusinessfunctions.
q Documenttypesareusedtoassignspecificattributestoconsolidationentries.
Itispossibletouseconsolidationtaskspecificdocumenttypesthatcanbe
employedinthereportsandvalidations
q Thesystemautomaticallygeneratesjournalentries(financialstatement
balancingadjustmentsanddeferredincometaxes).
Inthisway,youcancontrolthespecialitemsfordeferredtaxesbetter,
independentlyoftherespectivedocumenttype.Apartfromthat,with
documenttypeswhicharelargerthanorequalto20,youcandefinea
clearingitemforcrossconsolidationunitspostings(onlyfortheseposting
levelscanacrossconsolidationunitpostingtakeplace).
q Whenyouwanttospecifyselecteditemsforthedocumenttype,thenenteran
itemforthedebitandcreditpostings.
q Youneedtousedifferentdocumenttypestodistinguishbetweenmanualand
automaticpostings.Youcanuseidenticalordifferentnumberrangesfor
posting.
q Theaccountassignmenttakesplacebyitemnumberandasdesiredbysub
assignmentpossibilities,whichyoucanspecifyindividually.
q Areversalfunction(andamassreversalfunction)isavailableforsingle
documents
DOCUMENTTYPEINCONSOLIDATION
q Atyearendconsolidationbalancesarecarriedforwardtothenext
year.B/SbalancesarecarriedforwardtothemselveswhileP&L
balancesaretransferredtotheUnappropriatedRetainedEarnings
item
q Note:ThereisaCarryForwardBalancesfunctioninFIalso(Tcode:
F.16),whichhasnobearingonthistransaction.Inotherwords,
executingthecarryforwardtransactioninFIdoesnotautomatically
carryforwardbalancesinConsolidation.
q Everymonth,theRetainedEarningsfunction(TCode:CXCL)should
berunforeachconsolidationunit,whichpoststhecurrentmonths
RetainedearningstoitemsREANIB/SandREANII/S
q Attheendoftheyear,whentheBalanceCarryForwardfunctionis
executed,thefigurefromRetainedEarningsgetscarriedforwardto
UnappropriatedRetainedEarningsitemtofacilitateConsolReporting.
BALANCECARRYFORWARD
q Everymonthend,theretainedearningsneedstobecalculatedand
postedtotheCurrentYearRetainedEarningsitemsintheBalance
SheetandIncomeStatementsuchthatbothbalanceindividually.
Theseitemsare:
q RetainedEarningsAnnualNetIncomeBalanceSheet:531200
q RetainedEarningsAnnualNetIncomeI/S:990400
q Thereisnodocumentnumbercreated,ithitsthetotalsdatabase
directly.Anysubsequentpostingsgeneratedautomaticallyby
Consolidationfunctionswouldposttotheseitemsifthereisan
imbalancebetweenB/SandI/Sintheconsolentry.
RETAINEDEARNINGS
ThePostingLevelStandardizespostingsintheConsolidationsystem.
ExamplesofdifferentTypeofPostinglevelsareasfollows:
q Space:Financialdatafromrealtimeupdate
q 08:ItemSubstitutionbasedonPostingLevelSpace,00,
and01.
q 23&24:TwosidedConsolidationEntries
q 02,12,22,24:EntriesarevalidforspecificConsolidationGroup
POSTINGLEVEL
Adjustingentry Divestitureentry
Reporteddata
0001 02
Standardizingentries 10 12
Twosidedelimination
entries
20 22
Groupdependent
eliminationentries
30
Nongroupdependent Groupdependent
POSTINGLEVEL
q PostinginConsolidationLedgeraredifferentiatedbydocumentType
q Eachdocumenttypeisassignmenttoasinglenumberrangefora
particularversion
q Postinglevelsareassignedtodocumenttype
q EachDocumentTypeshouldbeusedforOneTaskOnly
POSTINGANDDOCUMENTTYPES
DocumentTypes
(1)
Numberranges
(2)
Tasks
(4)
SpecialFSitems
(3)
Posting
ECMCA ECMCT
Totalreports
Document
Analysis
POSTINGANDDOCUMENTTYPES
q Reclassificationsareadjustmententriesbetweenbalancesheetand/or
incomestatementitems.Thatis,thevaluesofthefinancialstatement
(FS)itemsarereclassified
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RECLASSIFICATIONS