SAP BUSINESSOBJECTS PLANNING AND CONSOLIDATION 7.

5, VERSION FOR SAP NETWEAVER STARTER KIT FOR IFRS

Data Entry Guide

Copyright

2010 SAP BusinessObjects. All rights reserved. SAP BusinessObjects and its logos,

BusinessObjects, Crystal Reports, SAP BusinessObjects Rapid Mart, SAP BusinessObjects Data Insight, SAP BusinessObjects Desktop Intelligence, SAP BusinessObjects Rapid Marts, SAP BusinessObjects Watchlist Security, SAP BusinessObjects Web Intelligence, and Xcelsius are trademarks or registered trademarks of Business Objects, an SAP company and/or affiliated companies in the United States and/or other countries. SAP is a registered trademark of SAP AG in Germany and/or other countries. All other names mentioned herein may be trademarks of their respective owners.

Legal Disclaimer

No part of this starter kit may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. The information in this starter kit is proprietary to SAP. No part of this starter kits content may be reproduced, copied, or transmitted in any form or for any purpose without the express prior permission of SAP AG. This starter kit is not subject to your license agreement or any other agreement with SAP. This starter kit contains only intended content, and pre-customized elements of the SAP product and is not intended to be binding upon SAP to any particular course of business, product strategy, and/or development. Please note that this starter kit is subject to change and may be changed by SAP at any time without notice. SAP assumes no responsibility for errors or omissions in this starter kit. SAP does not warrant the accuracy or completeness of the information, text, pre-configured elements, or other items contained within this starter kit. SAP DOES NOT PROVIDE LEGAL, FINANCIAL OR ACCOUNTING ADVISE OR SERVICES. SAP WILL NOT BE RESPONSIBLE FOR ANY NONCOMPLIANCE OR ADVERSE RESULTS AS A RESULT OF YOUR USE OR RELIANCE ON THE STARTER KIT. THIS STARTER KIT IS PROVIDED WITHOUT A WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. SAP SHALL HAVE NO LIABILITY FOR DAMAGES OF ANY KIND INCLUDING WITHOUT LIMITATION DIRECT, SPECIAL, INDIRECT, OR CONSEQUENTIAL DAMAGES THAT MAY RESULT FROM THE USE OF THIS STARTER KIT. THIS LIMITATION SHALL NOT APPLY IN CASES OF INTENT OR GROSS NEGLIGENCE. The statutory liability for personal injury and defective products (under German law) is not affected. SAP has no control over the use of pre-customized elements contained in this starter kit and does not endorse your use of the starter kit nor provide any warranty whatsoever relating to third-party use of the starter kit.

Contents
Chapter 1 Chapter 2 Contents ............................................................................................................................. 3 Data Entry Navigation ........................................................................................................ 5 Data Entry Format ................................................................................................................ 5 Links Between Schedules .................................................................................................... 6 Graphic Charter.................................................................................................................... 6 Languages ........................................................................................................................... 6 Chapter 3 General Data Entry Principles ........................................................................................... 7 Signs.................................................................................................................................... 7 Order of Data Entry .............................................................................................................. 7 Flow Entry............................................................................................................................ 7 Flows for Current Transactions ..................................................................................... 7 Flows for Specific Operations ....................................................................................... 8 Consolidation Flows Dedicated to Equity Method Companies ....................................... 8 Local Adjustments ................................................................................................................ 8 Chapter 4 Data Entry Schedules......................................................................................................... 9 Balance................................................................................................................................ 9 Input Schedules for Flow Analysis ...................................................................................... 11 Non-Current Non-Financial Assets ..................................................................................... 11 Property, Plant and Equipment ................................................................................... 11 Investment Property ................................................................................................... 13 Intangible Assets ........................................................................................................ 14 Biological Assets ........................................................................................................ 15 Financial Assets ................................................................................................................. 16 Investments in Subsidiaries ........................................................................................ 16 Financial Receivables................................................................................................. 18 Other Financial Assets ............................................................................................... 19 Cash and Cash Equivalents ....................................................................................... 20 Other Assets ...................................................................................................................... 21 Inventories ................................................................................................................. 21 Other Assets .............................................................................................................. 22 Net Equity .......................................................................................................................... 23 Equity Statement ........................................................................................................ 23 Dividends Paid ........................................................................................................... 27 Liabilities ............................................................................................................................ 28

Contents

Provisions .................................................................................................................. 28 Debts and Payables ................................................................................................... 29 Other Financial Liabilities............................................................................................ 30 Other Liabilities .......................................................................................................... 31 Net Equity EM .................................................................................................................... 32 Equity Statement for Equity Method Companies ......................................................... 32 Chapter 5 Hotschedules ................................................................................................................... 33 Specific Operations ............................................................................................................ 33 Intercompany - Single Account Detail ................................................................................. 34 Intercompany Input Balance ............................................................................................... 35 Intercompany Balance Sheet ................................................................................... 35 Intercompany Income Statement ............................................................................. 35 Chapter 6 Data validation.................................................................................................................. 36 Procedure .......................................................................................................................... 36 Control Flows vs Account ................................................................................................... 36 All Controls ........................................................................................................................ 36 Accounting ................................................................................................................. 37 Variation..................................................................................................................... 37 Intercompany (Balance Sheet) and Intercompany (Profit and Loss) ............................ 37

Data Entry Navigation

Data Entry Navigation

The starter kit for IFRS contains a preconfigured Business Process Flow (BPF) for data entry which guides the business end-user through the data collection process and the different data input schedules. This Business Process Flow helps understand the logical order of the data entry schedules, how to run the validation controls as well as the actions to be performed once the data entry and validation has been completed. A Business Process Flow is identified by the following: Dimension Category Description The reporting scenario for which data is entered. In the starter kit, the category for the statutory consolidation is ACTUAL Actual from GL. Entity Time The entity for which data is entered. The period for which data is entered.

A standard BPF for data entry, L1 Data Entry Standard, is available in the starter kit for IFRS. It includes all input schedules to be filled in to do a complete reporting: All companies, except those consolidated using the equity method, should fill in all standard schedules. Companies consolidated using the equity method should only fill in the schedule Net equity for EM which includes the net equity analysis and the breakdown of dividends paid by shareholder. Moreover, this schedule enables consolidated data entry for companies using the equity method which are themselves holder of consolidated investments. The person in charge of the consolidation process should instruct each data entry user on which schedules to fill in.

Data Entry Format

Data entry schedules are organized into workbooks ordered according to their content. For example, the schedule Financial Receivables belongs to the workbook Financial Assets. The different types of schedules include: Schedule categories Data entry Hotschedules Controls Description These schedules are grouped into workbooks according to the type of information required, like balances, non-financial assets and net equity. Only accessible by link (intercompany, specific operations). Control schedules to validate the coherence of the information entered in the data entry schedules.

Data Entry Navigation

Links Between Schedules

Moving between the various input schedules is assisted by: The Business Process Flow Links from balance and flow analysis schedules to access Intercompany and Specific Operations for entering further information. EVHOT links enable direct access to other schedules for entering further details by double-clicking the cell: Specific Operations Balance links are available in all flow analysis schedules providing direct access to the Specific Operations schedule for entering information on specific flows. IC Link blue links available by account in the Income Statement and all flow analysis schedules give access to entering breakdown information by partner separately for each intercompany account. IC Input Balance links available in the Balance gives direct access to the Intercompany Input Balance for entering breakdown information by partner for all balance sheet and profit and loss accounts.

Graphic Charter
The formatting impose certain rules on the schedule presentation in order to keep the data entry coherent and guide the business end-user through the data entry process. Data should not be entered in a cell if any of the following applies: The given account/flow cross-over is not authorized. For example, an increase in depreciation (flow F25) is not relevant for tax accounts. The cell contains a calculation formula, for instance an aggregation. The cell contains opening balance data on the opening flow. The actual format of the cells indicates the data type: Cell format Hatched Colored fill and bold font Description The account/flow crossover is not authorized. The cell contains a subtotal resulting from a calculation formula, for instance an aggregation.

Languages
Schedules are available in 3 languages: English, German and French. Language selection is possible within the Guide worksheet of each input workbook.

General Data Entry Principles

General Data Entry Principles

Signs
Assets are entered as positive amounts, except for depreciations, amortizations and provisions which are entered as negative amounts. Equity and liabilities are entered as positive amounts. Expenses and income figures are entered as positive amounts.

Order of Data Entry

The Business Process Flow for data entry and the links beween the different input schedules guide the end-user through a step-by-step approach for entering data: The order is: 1. Closing balances (Income Statement, Assets, Equity and Liabilities) 2. Period movements (breakdown by flow) 3. Intercompany details

Flow Entry
Analysing data by flow makes it possible to identify variations in the balance sheet between the opening and closing position, and thus enable the calculation of statement of cash flows line items. Flows available in data entry schedules are classified into the following categories: Flows for current transactions Flows for specific operations Consolidation flows dedicated to companies using the equity method

Flows for Current Transactions

Variations in balance sheet accounts, excluding net equity: F15: net variation, for balance sheet accounts, such as trade receivables, for which a distinction between increase and decrease is not necessary F20: increase, for investments, loans and borrowings F25: allowance on amortizations/depreciations/impairments/provisions F30: decrease as a result of disposal or repayment F35: write-back of impairments/provisions F40: subscription to capital increase F50: account reclassification F55: fair value adjustment, increase and decrease Changes in shareholder equity: F06: dividends paid F10: net profit for the period

General Data Entry Principles

F20: specific operations on treasury shares, hedging reserves F30: specific operations on treasury shares, fair value reserves and hedging reserves F40: capital increase F50: account reclassification F55: impact on reserves of fair value adjustments

Flows for Specific Operations

Two specific operations are identified in dedicated flows: F09: changes in accounting policies F70: mergers These transactions can be entered in each schedule or in a dedicated schedule, Specific Operations, which can be accessed via links from each flow analysis schedule. This schedule also includes the reclassification flow, F50, which can be filled in across a complete balance sheet. The balance of flows F09 and F50 (assets = liabilities) as well as the balance of flow F70 (assets - liabilities = impact on account P1620 - Merger result) are subject to controls. For more information about data validation controls, see the section on Data Validation.

Consolidation Flows Dedicated to Equity Method Companies

Consolidation flows dedicated to companies using the equity method which are holders of consolidated investements relate to: The impact of currency translation adjustment: flow F80 The impact of scope changes: F01: incoming entities F92: financial interest changes of subsidiaries which are consolidated using the full method F98: outgoing entities

Local Adjustments
Data entry is normally done using the INPUT Input Data audit ID. However, local adjustments can also be entered in input schedules using the audit ID INPUT11 Adjustment to Group accounting policies. Information on the audit ID selected is available in the upper left corner of each schedule. Only one leaf level audit ID (INPUT or INPUT11) must be selected for data entry and it is possible to retrieve the sum of the audit IDs INPUT and INPUT11 by selecting the node ALL_INPUT.

Data Entry Schedules

Data Entry Schedules

Data entry schedules are organized into workbooks. For each schedule, the following information is outlined: Section Purpose Prerequisites Subsequent data requirements Data entry principles Note entry Description Brief description of the contents List of schedules to be completed first for the schedule to be relevant Breakdown schedules to be filled in afterwards Flows and accounts Controls to be carried out before closing the schedule

Balance
The workbook Balance includes the following data entry schedules: Income Statement Assets Equity and Liabilities These are the first schedules in which to enter data or, in the case of a data interface, the first schedules to be checked before any additional entries are made. Note: When an entity is consolidated for the first time, the opening balance (F00) must always be generated from the closing position of the previous year (using the data manager package Copy Opening). The opening position F00 should never be entered. (See the operating guide for further information on incoming entities and first consolidation.) Two options are available in each worksheet of the Balance schedule to modify the expansion: o o Subtotals: this check box alters the built-in option SumParent for retrieving subtotals in the account expansion in rows. Indentation: this check box applies an indentation to the account description according to the account level.

Click on the Expand and Format button to apply any new settings. Example: Business Units When entities are split into business units, the net income of the legal company is split into business units, whereas other net equity items are assigned to the primary business unit. The overall balance sheet is not split by business unit and certain balance sheet items remain with the primary business unit. This example illustrates how to balance the balance sheet entered by business unit using balancing accounts, and how to transfer the net income of each business unit to the net equity of the primary business unit. Subsidiary S is split between business units S1 and S2, and the net income of the data entry period is assigned to S2.

Data Entry Schedules

Closing balances are as follows:

Income statement
Unit S1 Unit S2

The net income of business unit S2 is transferred to the net equity of the primary business unit S1 via the net income balancing account.

Assets
Unit S2

Equity and liabilities

Unit S1 Unit S2

The balance sheets of the primary business unit and the other business units are balanced assets versus liabilities in the balance sheet balancing account.

Data Entry Schedules

Input Schedules for Flow Analysis

The following input schedules allow for the analysis of changes in the balance sheet between opening and closing of the data entry period. The principles are: For all balance sheet accounts, flow F15 Net variation is calculated as the difference between opening and movement flows. The analysis of changes by flow is required for most assets and liabilities in order to build the statement of cash flows. For these accounts, the flow F15 Net variation identifies the total variation to be broken down by flow. In the schedules, the flow F15 will in this case be placed at the end of the expansion and the data cells will be hatched indicating a non-authorized account/flow pair. For certain assets, like receivables, and liabilities, like loans, the distinction between increase and decrease is not necessary. The variation between the opening and closing positions is thus fully allocated to the flow F15 - Net variation. In the schedules, the flow F15 will in this case be placed at its natural position in the expansion. The flow analysis schedules should be completed after entering the closing balances (Balance schedule). In the event that a change in accounting policies or a merger transaction take place during the data entry period, it is recommended to enter data in the schedule Specific Operations before completing the other input schedules. All input schedules are outlined below with each worksheet appearing according to how it is organized in the workbook.

Non-Current Non-Financial Assets

Property, Plant and Equipment
Purpose
Analysis of the changes in property, plant and equipment.

Prerequisites
Schedule Balance worksheet Assets Schedule Specific Operations (if relevant)

Data entry principles

For changes in gross book value: Flow F20 is used for acquisition or activation of new property, plant and equipment Flow F30 is used for disposal of property, plant and equipment Flow F55 is used for the impact of the faire value when property, plant and equipment are evaluated with this method For depreciation: Flow F25 is used for the allowance of the period Flow F30 records the outflow of accumulated amortization on the date of sale Flow F55 is used for depreciation adjustment when property, plant and equipment is evaluated with this method (see example below)

Data Entry Schedules

For impairment: Flow F25 is used for the allowance of the period Flow F30 records the outflow of accumulated impairment on the date of sale Flow F35 is used for the write-back of impairment For specific operations*: Flow F50 is used for: Account reclassification Writing off fully depreciated property, plant and equipment Flow F09 records the impact of a change in accounting policies Flow F70 is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links. Example Company F owns a building with a net book value of 900 (Gross book value = 1000 and depreciation = 100). The fair value of the building is evaluated at 1200. The company applies the revaluation method for this type of assets. The worksheet Property, plant and equipment should be filled in as follows:

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all accounts.

Data Entry Schedules

Investment Property
Purpose
Analysis of the changes in investment property.

Prerequisites
Schedule Balance worksheet Assets Schedule Specific Operations (if relevant)

Data entry principles

For the changes in the gross book value: Flow F20 is used for acquisition or activation of new investment property Flow F30 is used for disposal of investment property Flow F55 is used for the impact of the faire value when investment property is evaluated with this method For depreciation: Flow F25 is used for the allowance of the period Flow F30 records the outflow of accumulated depreciation on the date of sale For impairment: Flow F25 is used for the allowance of the period Flow F30 records the outflow of accumulated impairment on the date of sale Flow F35 is used for the write-back of impairment For specific operations*: Flow F50 is used for: Account reclassification Writing off fully depreciated investment property Flow F09 records the impact of a change in accounting policies Flow F70 is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all accounts.

Data Entry Schedules

Intangible Assets
Purpose
Analysis of the changes in intangible assets.

Prerequisites
Schedule Balance worksheet Assets Schedule Specific Operations (if relevant)

Data entry principles

For the changes in the gross book value: Flow F20 is used for acquisition or activation of new intangible assets Flow F30 is used for disposal of intangible assets Flow F55 is used for the impact of the faire value when intangible assets are evaluated with this method For amortization: Flow F25 is used for the allowance of the period Flow F30 records the outflow of accumulated amortization on the date of sale Flow F55 is used for amortization adjustment when intangible assets are evaluated with this method (see example for Property, plant and equipment) For impairment: Flow F25 is used for the allowance of the period Flow F30 records the outflow of accumulated impairment on the date of sale Flow F35 is used for the write-back of impairment For specific operations*: Flow F50 is used for Account reclassification Writing off fully depreciated intangible assets Flow F09 records the impact of a change in accounting policies Flow F70 is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all accounts.

Data Entry Schedules

Biological Assets
Purpose
Analysis of the changes in biological assets.

Prerequisites
Schedule Balance Worksheet Assets Schedule Specific Operations (if relevant)

Data entry principles

For the changes in the gross book value: Flow F20 is used for acquisition or activation of new biological assets Flow F30 is used for disposal of biological assets Flow F55 is used for the impact of the faire value when biological assets are evaluated with this method For depreciation: Flow F25 is used for the allowance of the period Flow F30 records the outflow of accumulated depreciation on the date of sale For impairment: Flow F20 is used for the allowance of the period Flow F30 records the outflow of accumulated impairment on the date of sale Flow F35 is used for the write-back of impairment For specific operations*: Flow F50 is used for: Account reclassification Writing off fully depreciated biological assets Flow F09 records the impact of a change in accounting policies Flow F70 is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all accounts.

Data Entry Schedules

Financial Assets
Investments in Subsidiaries
Purpose
Analysis of variation in value of investments in subsidiaries.

Prerequisites
None

Subsequent data entry requirements

Breakdown by share of investments in subsidiaries: schedule Intercompany

Data entry principles

The transactions entered in account A1810 - Investments in subsidiaries, JV and associates and A1812 - Investments in subsidiaries, JV and associates, impair. must be broken down by share in the schedule Intercompany, accessed via the blue IC link links. For investments in subsidiaries, JV and associates: Flow F20 is used for investment purchases Flow F30 is used for disposals Flow F40 is used for subscriptions to capital Flow F55 is used, if necessary, for fair value entries of the data entry period For impairment: Flow F25 is used for impairment Flow F30 is used to reverse impairment when the share is sold Flow F55 is used, if necessary, for fair value entries of the data entry period For specific operations*: Flow F50 may be used for item movements or within the account for reclassification of shares (see example 2) Flow F09 records the impact of a change in accounting policies on share evaluation Flow F70 is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links. Example 1: Entering data in merger-related flows Entity A takes over entity B retroactively at 01/01/N. Data is as follows: - The value of B securities held by entity A at 31/12/N-1 amounts to 1000 - Prior to the merger, entity A purchased entity B securities for the amount of 200 - B contributes with a securities portfolio comprising shares in C for the amount of 100 and in D for the amount of 300

Data Entry Schedules

Data entry in the worksheet Investments in subsidiaries for entity A is as follows:

The breakdown by share of investments in subsidiaries in the schedule Intercompany for entity A is entered as follows:

Example 2: Investments previously held in an entity which enter the group consolidation scope Entity A has bought securities in company B in N-2 for 500. Company B enters the consolidation scope on 01/01/N. For entity A, data entry period N, the worksheet Investments in subsidiaries is entered as follows:

The breakdown by share of the investments in subsidiaries in the schedule Intercompany for entity A is entered as follows:

Note
The F15 Net Variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all shares and for the account total. The total amount declared by share must not exceed the total of the account.

Data Entry Schedules

Financial Receivables
Purpose
Analysis of the changes in financial receivables.

Prerequisites
Schedule Balance worksheet Assets Schedule Specific Operations (if relevant)

Subsequent data entry requirements

Breakdown of financial receivables by partner: schedule Intercompany

Data entry principles

For receivables gross value, changes are allocated to flow F15. It is possible to post manually all or any of the variation on other flows, and flow F15 is updated automatically. For allowances for bad debts: Flow F25 is used for the allowance of the data entry period, Write-backs should be entered on the flow F35. Flow F55 is used for the impact of the fair value. Flow F50* is used for account reclassification. It is notably used when transferring a non-current asset into a current asset. Flow F09* records the impact of a change in accounting policies Flow F70* is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for the bad debts account allowances.

Data Entry Schedules

Other Financial Assets

Purpose
Analysis of the changes in other financial assets: Loans and cash advances and related allowances Derivatives Financial assets at fair value through profit or loss Other financial assets including those for sale

Prerequisites
Schedule Balance worksheet Assets Schedule Specific Operations (if relevant)

Subsequent data entry requirements

Breakdown by partner of loans and cash advances and related allowances: schedule Intercompany

Data entry principles

Flow F20 is used for increasing financial assets corresponding to monetary transactions, like purchasing securities and granting loans Flow F30 is used for decreasing financial assets, like disposal and repayment Flow F25 is used for allowances for bad debts Flow F35 is used for write-backs, justified by the decrease or the end of the risk Flow F55 is used for the impact of the fair value Flow F50* is used for account reclassification, notably when transferring a non-current asset into a current asset. Flow F09* records the impact of a change in accounting policies Flow F70* is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all accounts.

Data Entry Schedules

Cash and Cash Equivalents

Purpose
Analysis of the changes in cash and cash equivalents.

Prerequisites
Schedule Balance worksheet Assets Schedule Balance worksheet Equity and Liabilities Schedule Specific Operations (if relevant)

Data entry principles

The variation between the opening and closing position is automatically posted on flow F15. It is possible to manually post all or any of the variation on other flows and flow F15 will automatically be updated. Flow F55 is used for the possible impact of fair value Flow F09* records the impact of a change in accounting policies Flow F50* is used for account reclassification. Flow F70* is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all accounts.

Data Entry Schedules

Other Assets
Inventories
Purpose
Analysis of the changes in inventories.

Prerequisites
Schedule Balance worksheet Assets Schedule Specific Operations (if relevant)

Data entry principles

The variation between the opening and closing position is automatically posted on flow F15. It is possible to manually post all or any of the variation on other flows and flow F15 will automatically be updated. Flow F25 is used for inventory depreciation Flow F35 is used for write-back of inventory depreciation Flow F55 is used for the possible impact of fair value Flow F09* records the impact of a change in accounting policies Flow F50* is used for account reclassification, notably when transferring a non-current asset into a current asset Flow F70* is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Data Entry Schedules

Other Assets
Purpose
Analysis of the changes in other assets.

Prerequisites
Schedule Balance worksheet Assets Schedule Specific Operations (if relevant)

Data entry principles

The variation between the opening and closing position is automatically posted on flow F15, except for the account A3000 - Non current assets and disposal groups held for sale. It is possible to post manually all or any of the variation on other flows and flow F15 will automatically be updated. Flow F30 is used for the disposal of assets or groups of assets Flow F55 is used for the possible impact of fair value Flow F09* records the impact of a change in accounting policies Flow F50* is used for account reclassification, notably when transferring a non-current asset into a current asset. Account A3000 - Non current assets and disposal groups held for sale is entered using the flow F50 to reclassify assets or liabilities. Flow F70* is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for account A3000 - Non current assets and disposal groups held for sale.

Data Entry Schedules

Net Equity
Equity Statement
Purpose
Analysis of variation of shareholders equity.

Prerequisites
Schedule Balance worksheet Equity and Liabilities Schedule Specific Operations (if relevant)

Subsequent data entry requirements

Breakdown of dividends paid per shareholder: Schedule Net Equity worksheet Dividends paid

Data entry principles

Flow F06 records distributions made during the data entry period. The total distribution impacts the appendix account XE1610 - Dividends paid (with opposite sign) which is presented in the worksheet Dividends Paid within the same workbook. It can be accesed by following the link in the worksheet Net Equity to enter the analysis of dividends paid by shareholder. Flow F10 corresponds to the net income flow and therefore only relates to account E1610 Retained earnings. It is automatically filled in when the income statement is entered. Flow F40 is used to recognize capital increases or reductions made in cash, however: Capital increases made by incorporation of reserves or loans are recorded on flow F50 (see example 1) Capital increases in the form of assets contributed in kind or in the context of mergers are recorded on flow F70 Reductions in capital by offsetting debit retained earnings are recorded on flow F50* For treasury shares (Account E1310): the flow F20 is used for purchase and the flow F30 is used for disposal of treasury shares (see example 2). For revaluation surplus (accounts E1510 - Revaluation surplus, before tax and E1511 - Income tax on revaluation surplus): The flow F55 is used to enter the impact on reserve of fair value adjustment for property plant and equipment and intangible assets (when the entity chooses the revaluation model as its accounting policy) and the related tax effect. The flow F50* is used to transfer revaluation surplus into retained earnings (account E1610), due to the disposal of the revalued asset or due to the asset depreciation. For actuarial gains and losses (accounts E1520 - Actuarial gains and losses, before tax and E1521 - Income tax on actuarial gains and losses): The flow F55 is used to enter the share of actuarial gains and losses on retirement benefit obligations recorded in comprehensive income according to the option proposed by IAS 19 (Article 93) and the related tax effect. The flow F50* is used to transfer these amounts into retained earnings in order to empty the suspense account (see example 3).

Data Entry Schedules

For hedging reserves (accounts E1540 - Hedging reserve, before tax and E1541 - Income tax on hedging reserve): The flow F55 is used to enter the share of gains or losses on hedging instrument that is determined to be an effective hedge and the related tax effect. The flows F20 and F30 allow reclassification adjustment (recycling): F20 is used to remove any gain or loss that was previously recorded from hedging reserves and to include it in the initial cost of the acquired asset or liability F30 is used to transfer the gain or loss previously recorded in equity to profit and loss in the same period in which the hedged cash transaction affects profit and loss For fair value reserves (account E1550 - Fair value reserve, before tax and E1551 - Income tax on fair value reserve): The flow F55 is used to enter the impact of fair value changes on available for sale financial assets, The flow F30 is dedicated to reclassification adjustment (recycling) of the cumulative gain or loss when the assets is disposed of (see example 4). Flow F09* records the impact of a change in accounting policies Flow F70* records capital increases in the form of assets contributed in kind or in the context of mergers *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Example 1: Seesaw effect on capital Company A increases its capital by incorporating a loan for the parent company for the amount of 1000, then reduces it by the same amount to offset the debit balance brought forward. Extract of schedule Liabilities worksheet Other Financial Liabilities:

Entering data in the schedule Equity statement:

Data Entry Schedules

Example 2: Treasury shares At the beginning of the year, entity A buys 1000 of its own treasury shares for 100. At the end of the year, entity A sells 200 shares for 24. Schedule Equity statement is entered as follows:

Example 3: Actuarial gains and losses Company A recognizes an actuarial difference of 100 on its provision for employee benefits measurement. Entries are made in schedule Liabilities worksheet Provisions as follows:

The impact on net equity should be entered as follows:

Data Entry Schedules

Example 4: Fair value reserves An asset is purchased during the period N for an amount of 1000. On 31/12/N, its fair value is measured to 1100. The item is entered in schedule Other Assets - worksheet Other Financial Assets as follows:

The impact on net equity should be entered as follows:

On 01/01/N+1, the asset is disposed of for 1110. The amount is entered in schedule Other Assets worksheet Other Financial Assets as follows:

The impact on net equity should be entered as follows:

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all accounts.

Data Entry Schedules

Dividends Paid
Purpose
Analysis of dividends paid by shareholder.

Prerequisites
Schedule Net Equity worksheet Equity statement

Data entry principles

The total amount of dividends paid, previously entered in account XE1610 - Dividends paid in the net equity, populates the first row of the worksheet. Holding companies receiving dividends should be added below the All Intercompany row in order to enter dividends paid by shareholder. Dividends paid to non-consolidated companies should not be entered.

Note
The total amount declared for intercompany must not exceed the total of the account.

Data Entry Schedules

Liabilities
Provisions
Purpose
Analysis of the changes in provisions.

Prerequisites
Schedule Balance worksheet Equity and Liabilities Schedule Specific Operations (if relevant)

Subsequent data entry requirements

Analysis of intercompany provisions by partner: schedule Intercompany

Data entry principles

Flow F25 corresponds to allocations over the data entry period Flow F35 corresponds to write-back over the data entry period For provisions for employee benefits, flow F55 is used for entering the impact of actuarial gains and losses included in comprehensive income (see the example for schedule Equity statement) Flow F09* records the impact of a change in accounting policies Flow F50* is used for account reclassification, notably when transferring a non-current provision into a current provision Flow F70* is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all accounts.

Data Entry Schedules

Debts and Payables

Purpose
Analysis of the changes in debts on purchase of assets and payables.

Prerequisites
Schedule Balance worksheet Equity and Liabilities Schedule Specific Operations (if relevant)

Subsequent data entry requirements

Analysis of intercompany debts and payables: schedule Intercompany

Data entry principles

The variation between the opening and closing position is automatically calculated on flow F15. It is possible to post manually all or a part of the variation on other flows and flow F15 will automatically be updated. Flow F55 is used for the possible impact of fair value Flow F09* records the impact of a change in accounting policies Flow F50* is used for account reclassification, notably for the transfer of a non-current borrowing to a current borrowing Flow F70* is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Data Entry Schedules

Other Financial Liabilities

Purpose
Analysis of the changes in other financial liabilities, like borrowings, convertible bonds, and derivatives.

Prerequisites
Schedule Balance worksheet Equity and Liabilities Schedule Specific Operations (if relevant)

Subsequent data entry requirements

Intercompany other financial liabilities: schedule Intercompany

Data entry principles

Flow F20 is used for new borrowings or an increase in existing liabilities Flow F30 is used for repayment Flow F55 is used for the possible impact of fair value Flow F09* records the impact of a change in accounting policies Flow F50* is used for account reclassification, notably for the transfer of a non-current borrowing to a current borrowing Flow F70* is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all accounts.

Data Entry Schedules

Other Liabilities
Purpose
Analysis of the changes in other liabilities, like deferred tax and deferred income.

Prerequisites
Schedule Balance worksheet Equity and Liabilities Schedule Specific Operations (if relevant)

Subsequent data entry requirements

None

Data entry principles

The variation between the opening and closing position is automatically calculated on flow F15, except for the account L3000 - Liabilities included in disposal groups classified as held for sale. It is possible to post manually all or a part of the variation on other flows and flow F15 will automatically be updated. Flow F30 is used for the removal of liabilities included in the disposal of assets Flow F55 is used for the possible impact of fair value Flow F09* records the impact of a change in accounting policies Flow F50* is used for account reclassification, particularly for the transfer of a non-current borrowing to a current borrowing Flow F70* is used in the context of merger operations *Specific operations can also be entered in the schedule Specific Operations, accessed via schedule links.

Note
The F15 Net variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for account L3000 - Liabilities included in disposal groups classified as held for sale.

Data Entry Schedules

Net Equity EM
Equity Statement for Equity Method Companies
Purpose
Analysis of variation of shareholders equity dedicated to companies using the equity method.

Prerequisites
None

Subsequent data entry requirements

Breakdown of dividends paid by shareholder: schedule Net Equity EM worksheet Dividends paid

Data entry principles

Compared to the standard schedule, the Equity Statement for Equity Method Companies includes additional consolidation accounts, including foreign currency translation reserves and non-controlling interests, and also consolidation flows. Flow F10 corresponds to the net income flow and therefore only relates to account E1610 Retained earnings and E2010 Non-controlling interests - reserves and retained earnings. Account E1610 Retained earnings is automatically filled in with the net income from the dedicated account XP000 Profit (loss) - EM and possibly reduced by the share of non-controlling interest entered in account E2010 Non-controlling interests - reserves and retained earnings. Flow F80, currency translation adjustment, is used for exchange difference variation Impact of scope changes should be entered on the following flows: Flow F01 is used for incoming entities Flow F92 is used for changes in financial interest of full consolidated entities Flow F98 is used for outgoing entities

Note
The F15 - Variation column, which shows the difference between the total variation and variations analyzed by flow, must equal 0 for all shares and for the account total.

Hotschedules

Hotschedules
Specific Operations
Purpose
Enter the impact of changes in accounting policies and merger operations on the balance sheet.

Prerequisites
None

Data entry principles

The schedule is presented as a balance sheet. The impact of a change in accounting policies must be filled in on flow F09. The counterpart of the variation of assets and liabilities is declared on retained earnings (account E1610 - Retained earnings) in compliance with IFRS. Flow F50 is used for account reclassifications across the entire balance sheet. Flow F50 should balance assets libabilities. The impact of a merger must be entered on flow F70. If necessary, the impact on the Profit and Loss is declared in account P1620 - Merger result in the schedule Balance worksheet Income Statement.

Note
Flows must be balanced as explained above.

Hotschedules

Intercompany - Single Account Detail

Purpose
Analysis of a single profit and loss or balance sheet account by partner. For the Profit and Loss: Reciprocal income and expenses Dividends received

For the Balance Sheet: Investments in subsidiaries / impairment on investments in subsidiaries Reciprocal assets and liabilities Internal allowances and provisions

Prerequisites
Schedule Balance - worksheet Income Statement Schedule Financial Assets worksheets Investments in Subsidiaries, Financial Receivables and Other Financial Assets Schedule Liabilities worksheets Provisions, Debts & Payables and Other Financial Liabilities

Data entry principles

Data entered in the schedule Balance - worksheet Income Statement populates this schedule for each profit and loss account. Data entered in the flow analysis schedules populates this schedule for each balance sheet account with the detail by flow. To enter breakdown details, partners should be added for each account beneath the total intercompany row for intercompany transactions.

Note
The total amount declared for intercompany must not exceed the total of the account.

Hotschedules

Intercompany Input Balance

Intercompany Balance Sheet
Purpose
Analysis of all intercompany balance sheet accounts by partner: Investments in subsidiaries / Impairment on investments in subsidiaries Receivables and payables Internal allowances and provisions Other Financial Assets and Liabilities

Prerequisites
Schedule Balance worksheets Assets and Equity and liabilities Schedule Financial Assets worksheets Investments in Subsidiaries, Financial Receivables and Other Financial Assets Schedule Liabilities worksheets Provisions, Debts & Payables and Other Financial Liabilities

Data entry principles

Data entered in the flow analysis schedules populates this schedule for each balance sheet account with the detail by flow. To enter breakdown details, partners should be added for each account beneath the total intercompany row for intercompany transactions.

Note
The total amount declared for intercompany must not exceed the total of the account.

Intercompany Income Statement

Purpose
Analysis of all intercompany profit and loss accounts by partner: Income and expenses Dividends received

Prerequisites
Schedule Balance - worksheet Income Statement

Data entry principles

Data entered in the schedule Balance - worksheet Income Statement populates this schedule for each profit and loss account. To enter breakdown details, partners should be added for each account beneath the total intercompany row for intercompany transactions.

Note
The total amount declared for intercompany must not exceed the total of the account.

Data validation

Data validation
A number of controls have been configured in the starter kit to validate the coherence of the data entered in the input schedules. These controls validate data entered on the audit ID INPUT Input Data.

Procedure
Step 1: Check the consistency of account/flow pairs in the schedule C1 Control Flows vs Accounts Step 2: Run the data validation package Validation Data Validation Step 3: Check and correct errors displayed in the schedule C2 All Controls

Control Flows vs Account

This report displays all account/flow pairs, and highlights possible inconsistencies on non-authorized crossovers on movement flows. Any corrections should be made in the appropriate input schedule.

All Controls
This report shows the validation accounts, populated by the Validation Rules, and the corresponding number of errors. The Guide worksheet contains an overview of the controls that have not been validated divided by theme. There are 4 categories of controls, each corresponding to one worksheet: Accounting Variation Intercompany (Balance Sheet) Intercompany (Profit and Loss) In each worksheet is a message showing wether all the controls have been validated, and if not, the number of controls which have not been validated along with detailed information on the errors that have been found.

Accounting
Basic accounting controls that are applied to the opening and closing position of the data entry period. Controls on the opening position deal more specifically with companies entering the consolidation scope since opening data for other companies is pre-entered by copying the closing balance of the previous period. Controls in this category also ensure that flows are used correctly. These controls notably check that: Assets and liabilities are equal Depreciations, amortizations and provisions on assets are lower than the gross values The balance between assets and liabilities for reclassifications (flow F50) and changes in accounting policies (flow F09) The equation assets liabilities = merger result (flow F70)

Variation
Controls in this category check the exhaustive analysis of changes in balance sheet items when required, represented in input schedules by the F15 Net variation column which must equal 0. When flow F15 must equal 0, the error is identified with a red border and a message with the number of error appears in red in the left column. Errors can be corrected in corresponding flow analysis schedules.

Intercompany (Balance Sheet) and Intercompany (Profit and Loss)

These controls check that the sum of the totals declared by intercompany is not greater than the total sum of the account in question at opening and at closing respectively (ALL_INTERCO < I_NONE). When there is an inconsistency between the account total and the breakdown by intercompany, a message with the number of error appears in red in the left column. If there is just one error, it can be corrected in the schedule Intercompany which can be accessed by clicking on the blue IC link link in the error column. If there are two or more errors, they can be corrected in the schedule Intercompany Input Balance which can be accessed via the schedule link IC Input Balance.