BBP Financial

8/15/2019 BBP Financial

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BUSINESS BLUEPRINT

VERSION 1.3

FINANCIAL CONSOLIDATION

For Legal Reporting


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Program Disha: SAP 320489599

Doc!ent Control

Revision History

Date Version

Author Description

12/08/2013

1.1 Ani!ha"a/Sachin

!utaa

02/09/201

3

1.2 Ani

!ha"a/Sachin!utaa

#e$ie% %as &one "' Anup( )iin& Sapre an&

atten&e& "' !ha$esh( Digam"ar( )eena*shi(Srini$as( +ran*e'

23/01/2014

1.3 Ani !ha"a /)urugesan

#athinam

,p&ate& "ase& on %or*shop &ecisions. Short-erm an& ong -erm &ocuments merge& to orm

one &ocument.

enmar* Pharmaceuticas imite& Page 2 o 50


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Signing o" t#i$ appro%al page o" t#e B$ine$$ Bleprint in&icate$ agree!ent 'it# t#e

content$ !entione& in t#i$ &oc!ent. T#i$ &oc!ent i$ a li%ing &oc!ent an& $#all

n&ergo re%i$ion$ &ring t#e li"e c(cle o" t#e pro)ect a$ re*ire!ent$ +eep c#anging.

PREPARED B,

NA-E DEPART-ENT R OLE SINATURE DATE

PREPARED B,


PREPARED B,




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Ta/le o" Content$

1. INTRODUCTION...............................................................................................................01.1. !,SSS D#V#S.............................................................................................................

1.2. !,SSS !,P#- V#V6.......................................................................................

1.3. S7P + 7SDA- S,-................................................................................1.3.1. In Scope.......................................................................................................................7

1.3.2. Transitional Solution (Short Term)..............................................................................7

1.3.3. Out of Scope................................................................................................................81.4. !,SSS D#V# ...............................................................................................................9

1.5. !,SSS P#7SS DS7#P-.......................................................................................9

. AS2IS PROCESS..................................................................................................................

2.1. A -#P#S S-#,7-,#:........................................................................................9

2.2. -77A SS-) ADS7AP.....................................................................................112.3. 7A#- + A77,-S S-#,7-,#...................................................................................13

2.4. +#S 7)PA7............................................................................................................12.5. 7,##7S S-;,P.........................................................................................................18

2.. -# -77A S-;,P...............................................................................................19

3. STEPS IN CONSOLIDATION PROCESS 4 AS2IS.......................................................5

6. TO2BE PROCESS FLO7................................................................................................

4.1. 7SDA- P#7SS +6......................................................................................29

4.2. 7SDA- + P A77,-?................................................................39

5.5. -#AS+#)A-S...........................................................................................................405.. )AS-# DA-A !6( DA-A S,#7S AD + 7,!S..................................................40

5.. P#7SS 7AS +# DA-A AD:.............................................................................41

5.7.1. Types of process chains.............................................................................................41

5.7.2. re!uency of "oa#in$%..............................................................................................415.7.3. Source Systems%.........................................................................................................41

5.7.4. &ueries in '%..........................................................................................................41

0. SAP ECC 0.5 DESIN RE:UIRE-ENTS;...................................................................6


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)D.........................................................................................................................................44

11. SECURIT, AND CONTROLS........................................................................................68

1. AUT9ORI>ATIONS.........................................................................................................68

13. ANNE?URE.......................................................................................................................60

13.1. S- + +#)A-S AD -)PA-S...............................................................................4

16. LOSSOR,.......................................................................................................................6=



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1. Intro&ction

enmar* is using SAP as a strategic nterprise #esource Panning appication or more than a&eca&e. 6hie( a common 3;tier SAP an&scape %as use& or enmar* enerics t&. BC

an& enmar* Pharmaceuticas t&. BPC ti 'ear 2010 separate SAP an&scapes %ere create&

or "oth the companies in =anuar' 2010. $er a perio& o time( there ha$e "een mutipe changesimpemente& in each o the s'stems in&epen&ent' to cater to changes supporting "usiness

process or reporting reEuirements. Program DSA is a strategic initiati$e "' enmar* or -

-ransormation incu&ing SAP #e;impementation ProFect. -his proFect %i not on' aim at

consoi&ating the SAP an&scape or ne enmar* "ut aso &ei$er impro$ise& nterpriserganiGation Structure( )aster Data an& harmoniGe& !usiness Processes to support enmar*

reEuirements

1.1. B$ine$$ Dri%er$

+ocus o Program DSA : SAP is to transorm the eHisting SAP impementation to supporting "usiness process reEuirements an& aigning them %ith "est practices in ie;sciences &omain. A

comprehensi$e assessment o eHisting SAP s'stems %as carrie& out as a irst phase o proFect.

-he outcome o assessment or eHisting nterprise rganiGation Structure( )aster &ata( !usinessProcess 7oniguration( 7ustomiGe& -echnica o"Fects an& process gaps has "een *e' input or

optimiGing the unctionaities o #P s'stem to meet &'namic "usiness nee&s incu&ing

ocaiGation reEuirements < reporting at countr' as %e as corporate e$e. -he ne% &esign %i

aso ena"e management reporting o "usiness $arious &imensions across the go"e or theirstrategic &ecision an& operationa issues.

1.. B$ine$$ Bleprint O%er%ie'

-he purpose o this &ocument is to present a comprehensi$e !usiness !ueprint &ocument or

7ontroing )o&ue. -his &ocument summariGes the in&ings o the 7apgemini consuting teaman& enmar* 7ore team( %ith respect to uture state SAP impementation.

-his &ocument %i ser$e the &ua roe o oicia proFect scope as %e as s'stem acceptance

criteria.

o%e$er( a &etaie& coniguration an& customiGation &ocument %i "e prepare& &uring the

reaiGation phase to co$er a aspects o impementation or the mo&ue speciic an& integrationreEuirements. 7hanges to the eHisting s'stem "et%een !usiness !ueprint Sign;o an& ina

preparation phase %i "e incorporate& in a singe &ocument an& changes %i "e appie& "eorego;i$e to ensure "usiness continuit'.

-his &ocument aso &escri"es nterprise rganiGationa Structure an& SAP +unctiona Process+o%s to "e impemente& at enmar*. enera'( reEuirements that can "e met using stan&ar&

SAP unctionait' through routine coniguration tas*s are not eHpicit' &ocumente&. o%e$er(

certain *e' "usiness reEuirements are eHpicit' i&entiie& an& summariGe& to highight theirimportance.

enmar* Pharmaceuticas imite& Page o 50


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n this "ueprint( the - ! processes( aps &entiie& an& Pain Points sha "e consi&ere& as,ser #eEuirement Speciication an& the SAP transactions that support the - ! Process sha

"e consi&ere& as +unctiona Speciication.

1.3. Scope o" Con$oli&ation Soltion

1.3.1. In Scope

An SAP !6;"ase& custom soution is to "e "uit to ena"e inancia consoi&ation. 7onsoi&ate&inancia statements are prepare& "ase& on the +#S accounting poicies. -he reporting currenc'

or consoi&ate& statements %i "e n&ian #upees B#C.

I+inancia 7onsoi&ationJ reers to the preparation o the oo%ing inancia statements at the

enmar* group e$e "' summariGing a the group entit' inancia statements an& eiminatinga inter;compan' transaction eects:

1. Proit < oss Statement2. !aance Sheet

3. 7ash +o% Statement4. 6or*sheets to Sche&ues to Proit < oss Statement an& !aance Sheet

5. Sche&ues to P


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s'stem an& processes.-his is "ecause:;

aC Histence o three ho&ing companies @ ( SA an& P. -his reEuires that the

consoi&ate& statements are prepare& separate' or each.

"C -he 7hart o Accounts use& %i "e &ierent in the ne% &esign. ence( the Short-erm soution nee&s to construct the reports "ase& on the eHisting 7hart o Accounts

an&

cC I-ra&ing PartnerJ unctionait' is not current' use&( "ut %i "e impemente& in the

ne% s'stem.

ence( there is specia reEuirement to "e a"e to perorm consoi&ation an& prepare reports at

t%o e$es:

i. At e$e @ transactions %ith P an& SA are not consi&ere& as inter;compan'

transactions at this e$e

ii. At SA e$e @ transactions %ith P an& are not consi&ere& as inter;compan'transactions at this e$e

iii. At P e$e @ a inter;compan' transactions nee& to "e eiminate& @ since an&

SA are su"si&iaries o P( this %i "e the highest e$e o consoi&ation.

Note 1; S%itGeran& compan' co&es maintain oca "oo*s in their oca currenc'. o%e$er(

this nee&s to "e maintaine& in ,SD as per +#S. ence( S%itGeran& su"s&iar' accounts are re;%ritten in ,SD. -his ,SD igures are to "e consi&ere& or consoi&ation. +or this reason( or

short term( S%itGeran& entities %i nee& to upoa& their &ata manua' i*e non;SAP entities.

Note ; eneration o consoi&ate& statements in ,SD %i not "e easi"e in the short term

soution( as the present s'stem &esign &oes not support maintenance o &ata in ,SD in parae.

1.3.3. Ot o" Scope

-he oo%ing are not in scope o this soution:

• 7onsoi&ation o inancia statements "ase& on an' AAP Bincu&ing ;AAP an& ,S

AAPC other than +#S

• Design reEuirements in SAP 77.0 incu&ing accounting a&Fustments or +#S

reporting. -his %i nee& to "e ta*en care in the concerne& area

•7onsoi&ation o inancia statements at an' e$e other than the roup e$e

• #eports that are not speciica' mentione& in section 1.2.1 a"o$e

• nterace %ith an' other s'stem than SAP

• An' too or automatic reconciiation o inter;compan' transactions.

• -eHt inormation appearing as otes in the inancia statements.

-his &ocument eHcu&es !P7 reEuirement gathering an& soution %hich %i "e carrie& outseparate' un&er ong term 7onsoi&ation.



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1.6. B$ine$$ Dri%er

-he o"Fecti$e is to impement an SAP;"ase& soution or inancia consoi&ation or statutor'

reporting. -he oo%ing are inci&enta to this o"Fecti$e:

• to minimiGe cosing c'ce perio&

• to enhance integrit' an& accurac' in consoi&ation process an&

1.8. B$ine$$ Proce$$ De$cription

-his &ocument &eas %ith consoi&ation o inancia statement at the group e$e( or the purposeo statutor' reporting. -he oo%ing inancia statements are consi&ere&:

1. 7onsoi&ate& !aance Sheet

2. 7onsoi&ate& Proit < oss Statement

3. 7onsoi&ate& 7ash +o% Statement4. Sche&ues to Proit < oss an& !aance Sheet.

roup reports are pu"ishe& or e$er' Euarter an& 'ear. 7onsoi&ation "asica' in$o$es the

oo%ing "roa& tas*s:

1. SummariGe inancia statements o a group entities Bater con$ersion into roup

reporting currenc'C an&2. iminating the eects o inter;compan' transactions.

A the entities in enmar* group oo% isca 'ear %hich "egins on 1st &a' o Apri an& en&s

on 31st )arch. Some o the entities are set up in SAP an& some are not.

. AS2IS Proce$$

.1. Legal enterpri$e $trctre;

enmar* Pharmaceuticas t&. BPC is a ho&ing /parent compan' incorporate& in n&ia(

ha$ing its su"si&iaries in n&ia an& across the o"e.



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Statutor' reEuirement o ega inancia consoi&ation is at P e$e. 7urrent' inancias areconsoi&ate& at ea&Euarters in P )um"ai manua' in Hce.

PL In%e$t!ent$ in S/$i&iarie$;

A su"si&iaries are %ho' o%ne& su"si&iaries B100K %ne&C o enmar* Pharmaceuticas

t&. n&ia( eHcept enmar* enerics t&.( n&ia an& enmar* Pharmaceuticas t&.( -haian&

in %hich ho&ing o enmar* Pharmaceuticas t&.( n&ia is 9.50K an& 49K respecti$e' as on31st )arch 2012.

O/$er%ation$;

&C )anua o% o +#S tempates $ia emai.

eC +oo% up or corrections %ith the entities $ia emaiC Depen&encies on recei$ing the &ata in time



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.. Tec#nical S($te! Lan&$cape

Legal entitie$ in SAP 2 PL

P has 38 ega entities out o %hich 15 are on SAP s'stem.

Present' P has t%o separate SAP instances name& as Pharma < enerics respecti$e'.

Pharma Ser$er conigure& or enmar* Pharma t& an& its su"si&iaries an& enerics ser$er

conigure& or enmar* enerics t& an& its su"si&iaries.

O/$er%ation$;

1. PBParent compan'C an& its su"si&iaries are mappe& on Pharma Ser$ers2. B Parent compan'C an& its su"si&iaries are mappe& on enerics Ser$ers

3. A"o$e a entities are in operation in SAP4. Apart rom a"o$e entities( %e got input on compan' co&es 2000(3000(5210(110(9999

%hich are current' not in operations in SAP

Legal entitie$ Not in SAP 2 PL

!eo% structure is o enmar* PharmaJs ega entities maintaining their inancias in on SAP

B-hir& part' toosC such as -a'( Proit Pus( 17( uic* !oo*( )anua etc.



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O/$er%ation$;

aC ntities are using $arious accounting sot%are.

"C 7ontro on creation is &iicut across a non;SAP entities.

c) During consoi&ation mapping o each entit' is &iicut an& cum"ersome.

Legal entitie$ ot in SAP 2 L

!eo% structure is o enmar* BenericJsC ega entities maintaining their inancias in onSAP B-hir& part' toosC such as -a'( Proit Pus( 17( uic* !oo*( )anua etc.



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O/$er%ation$;

aC ntities are using $arious accounting sot%are. "C 7ontro on creation is &iicut across a non;SAP entities.

cC During consoi&ation mapping o each entit' is &iicut an& cum"ersome.

.3. C#art o" Accont$ Strctre

7urrent PJs < Js 7hart o Accounts structure mappe& in SAP ; perati$e 7hart o

Accounts( roup 7hart o Accounts( 7ountr' Speciic 7hart o Accounts.

C#art o" Accont$ on P#ar!a Ser%er$

peration

7A

7ountr'

Speciic 7A

roup

7A

Ser$ers

)P Pharma

)P SA Pharma



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)P S Pharma

)P Pharma

)!# )P Pharma

)7L P7L )P Pharma

)P Pharma

)P Pharma

)SM PSM )P Pharma

7A# Pharma

C#art O" accont on eneric Ser%er

peration 7A 7ountr'Speciic

7A

roup7A

Ser$ers

)P enerics

)A# enerics

)P S enerics

)P enerics

)P enerics

O/$er%ation$;

1. 7urrent' 7hart o accounts )P < 7A# are not mappe& rom roup chart o

accounts )P in Pharma ser$er

. 7urrent' 7hart o accounts )A# are not mappe& rom roup chart o accounts)P in Pharma ser$er

SAP Co!pan( Co&e$ an& C#art o" Accont$ a$$ign!ent$;



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7hart o Accounts mappe& %ith each compan' co&e ha$ing perati$e 7A( roup 7A <7ountr' Speciic 7A.

7ompan' 7o&e ntit' ame peration

7A

7ountr

'Speciic 7A

roup

7A

1000 P @ 1000 )P

4000 @ 4000 )P

5100 SA @ 5100 )P SA

5110 SA ; 5110 @ o&ing )P S

5200 enmar* enerics A# )A#

5220

o&ing SA 5210 on 1st Apri

2013 merger %ith 5220 )P S

5300 enmar* enerics ,M )P

100 @ 100 )P

200 enmar* ,SA )P

100)A#M +A#)A7,-7A-D )!# )P

8100 enmar* Pharma s.r.o )7L P7L )P

8110 enmar* Distri".Sp.G.o.o )P

8120 enmar* Pharma Sp.G.o.o )P

8130 )A#M PA#)A SM sro )SM PSM )P

8140 enmar* Pharma S# 7A#

O/$er%ation$;

n a"sence o roup 7hart o accounts the inancia consoi&ation is $er' compeH.



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Ei$ting -apping o" Operational C#art o" Accont an& rop C#art o" Accont in SAP;

1. accounts mappe& in )P 7hart o accounts an& 7ountr' speciic chart o accounts arenot uniie& in Pharma ser$er.

. accounts mappe& in )P 7hart o accounts an& 7ountr' speciic chart o accounts arenot uniie& in eneric ser$er.

3. accounts mappe& in )P 7hart o account in Pharma Ser$er an& enrics ser$ers are

not uniie&.

.6. IFRS co!pliance

n case o su"si&iaries using SAP( +#S accounting is maintaine& through 2 e&gers Bparae

e&gersC in SAP.

-apping o" @L IFRS Le&ger in SAP 'it# Co!pan( co&e$;

ame ntit' 7ompan'7o&e

+#Scompiant

-empates

+#Se&ger

mappe&

in SAP

nuse/ot

in ,se

enmar* Pharmaceuticas t& 1000 +#S 2 es

enmar* o&ing S.A.(S%itGeran&

BSAC

5110 +#S 2 o

enmar* enerics t& 4000 +#S 2 o

enmar* enerics +inance SA 5220 +#S 2 o

enmar* enerics +inance SA 5300 +#S 2 o

enmar* enerics nc 100 +#S 2 o

enmar* enerics S A 5200 +#S 2 o

enmar* Pharmaceuticas S.#..(

7Gech #epu"ic

8100 +#S 2 es

enmar* Pharmaceuticas

S.A.(S%itGeran& BSAC

5100 +#S 2 o

enmar* Pharmaceuticas S.#.(

#omania

8140 +#S 2 o



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enmar* Pharmaceuticas SP L... 8120 +#S 0 o

enmar* Distri"utors SP.L... 8110 +#S 0 o

enmar* -herapeutics nc( ,SA 200 +#S 2 o

enmar* +armaceutica t&a( !raGi 100 +#S 2 es

)A#M PA#)A7,-7ASSM s.r.o

8130 +#S 2 o

O/$er%ation$;

1. PJs < Js SAP ega entities are mappe& %ith 2 as non;ea&ing e&ger.

. on; ea&ing B2C conigure& to post accounting entries accor&ing to +#S reEuirement.3. 7ompan' co&e 8120 < 8110 B2C +#S non ea&ing e&ger %i "e conigure&.

6. Present' compan' co&es 1000( 100 < 8100 are using 2 non ea&ing e&gers to prepare

+#S Pac*.

ntities not using SAP s'stems( prepare their +#S -ria !aance in Hce sheet an& or%ar& the

same to ea&Euarters.

Li$t o" Non2SAP S/$i&iarie$ Co!pliance 'it# IFRS



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ame ntit' roup

7urrenc'

+#S

compiant

-empate

enmar* PharmaceuticasB AustraiaC Pt'.t&.( Austraia

# )anua

enmar* Pharmaceuticas t& B 7ar&ic centreC # )anua

enmar* Pharmaceuticas t& Bpestici&e Di$C # )anua

enmar* Pharmaceuticas imite& Men'a # )anua

enmar* Access t&.( n&ia # )anua

enmar* mpeH 7 ( #ussia # )anua

enmar* Pharmaceuticas S&n.!h&.()aa'sia # )anua

enmar* Pharmaceuticas igeria t&.( igeria # )anua

enmar* Phiippines nc.( Phiippines # )anua

enmar* Pharmaceuticas +L B,AC # )anua

enmar* Pharmaceuticas P- BS.A..C # )anua

enmar* Pharma.B-haian&C 7o.t&. # )anua

P -herapeutics # )anua

enmar* Dominicana S# # )anua

enmar* ArGeneimitte # )anua

enmar* eneric !V # )anua

enmar* Pharmaceuticas urope t& ( ,.M. # )anua

enmar* South Arica BPt'C t& # )anua

enmar* Pharmaceuticas D( !ugaria # )anua

enmar* ,rugua' S.A. # )anua

enmar* Pharmaceuticas South Arica BPt'C t&.(SouthArica #

)anua

enmar* Pharmaceuticas )eHico( SA D 7V # )anua

enmar* Pharmaceuticas VeneGuea( 7A # )anua

enmar* Pharmaceuticas 7oom"ia t&a # )anua

enmar* Pharmaceuticas Peru SA7 # )anua


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.8. Crrencie$ Set2p

roup 7urrenc'

7urrent' appica"e to oo% compan' co&es

n Pharma Ser$er - roup 7urrenc' is # - roup 7urrenc' Appica"e to 1000(5100(5210

enerics Ser$er - roup 7urrenc' is # - roup 7urrenc' Appica"e to 4000( 5300

.0. Ot#er Tec#nical Set2p

• 7ompan' is &eine& as 00001 enmar* pharmaceuticas t&. 7urrenc' o the

compan' is conigure& in SAP as #.• Pharma ser$er compan' is eHten& to compan' co&e 1000(5100 < 5210

• roup currenc' is appica"e or 1000(5100( < 5210 compan' co&es.

• eneric ser$er compan' is eHten& to compan' co&e 4000(5300

• roup currenc' is appica"e or 4000(5300 compan' co&es

• o uniie& &ocument t'pe is maintaine& in s'stem( to carr' out nter;compan'

transaction.



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3. Step$ in Con$oli&ation Proce$$ 4 A$2I$

-he oo%ing tas*s constitute the entire process o consoi&ation in the present set;up:

1. ega consoi&ation %ith respect to the entities that use SAP &o%noa& the +#S tria "aance

an& prepare the -ria !aance in &eine& Hce ormat or consoi&ation. -hese &ata intempates are sent to the centra consoi&ation team.



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O/$er%ation$;

aC n case o SA S%itGeran&: SA S%itGeran& < its Su"si&iaries sen& the +#Stempate to ea&Euarters BPC %ithout consoi&ating the inancias at SA

S%itGeran& e$e.

"C SAJs su"si&iaries sen& +#S tempate to hea&Euarters BPC &irect' or consoi&ationc) A sap entities mentione& a"o$e &o%noa&s the &ata rom SAP an& Prepare their +#S

compaint inancias in Hce sheet.

. n case o non;SAP P su"si&iaries( user &o%noa&s the -ria !aance rom inancia

sot%are an& prepares +#S Pac* B-ria !aance( !aance Sheet( Proit < oss account(

Sche&ues an& 7ash +o% StatementC in &eine& Hce ormat or consoi&ation. -hese &ata

in tempates are sent to the centra consoi&ation team.

3. n case o non;SAP su"si&iaries( user &o%noa&s the -! rom inancia sot%are an&

prepares +#S Pac* B-ria !aance( !aance Sheet( Proit < oss account( Sche&ues an&7ash +o% StatementC in &eine& Hce ormat or consoi&ation. -hese &ata in tempates are

sent to the centra consoi&ation team.



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O/$er%ation$;aC n case o on;SAP entities an& its su"si&iaries sen& their +#S compaint

inancias to or consoi&ation.

"C A sap entities mentione& a"o$e &o%noa&s the &ata rom their egac' sot%are an&

prepare their +#S compaint inancias in Hce sheet.

6. 7entra 7onsoi&ation -eam Benmar* Pharmaceutica t& an& enmar* enerics imite&Cin )um"ai recei$es +#S pac* prepare& in Hce pre&eine& ormat "' their respecti$e

su"si&iaries( SAP an& on SAP ega entit' BSu"si&iariesC comprising o -ria !aance(

!aance Sheet( Proit < oss accounts( Sche&ues an& 7ash +o% Statement in # B in

oca currenc' o some su"si&iariesC an& nter;compan' transactions( Stoc* #eser$e Detais(+oreH Detai o reaise& an& unreaise& Hchange ain/oss. 7onsoi&ation o su"si&iaries o

enmar* enerics imite& is carrie& out at e$e an& it sen&s the same to P or

7onsoi&ation. n receipt o inaise& inormation rom each entit' P )um"ai preparesthe consoi&ate& inancias in # ater carr'ing out the nter;compan' eimination.



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8. -he tria "aances recei$e& rom su"si&iaries is then transate& into the group reportingcurrenc' o #. -his acti$it' is &one "' the su"si&iaries "eore sen&ing the &ata to the

consoi&ation team.

Li$t o" SAP entitie$ an& t#eir local crrencie$

ame ntit' 7ompan'

7o&e

7ompan'

7o&e

7urrenc'

7on$ersio

n rom

oca -o,SD

7on$ersi

on oca

-o #

enmar* Pharmaceuticas t& 1000 # #

enmar* o&ing S.A.(S%itGeran&

BSAC

5110 7+ ,SD #

enmar* enerics t& 4000 # #

enmar* enerics +inance SA 5220 7+ ,SD #

enmar* enerics urope t& 5300 !P #

enmar* enerics nc 100 ,SD #

enmar* enerics S A 5200 A#S #

enmar* Pharmaceuticas S.#..( 7Gech

#epu"ic

8100 7LM #

enmar* Pharmaceuticas

S.A.(S%itGeran& BSAC

5100 7+ ,SD #

enmar* Pharmaceuticas S.#.(#omania

8140 # #

enmar* Pharmaceuticas SP L... 8120 P #

enmar* Distri"utors SP.L... 8110 P #

enmar* -herapeutics nc( ,SA 200 ,SD #

enmar* pharmaceutica t&a( !raGi 100 !# #

)A#M PA#)A7,-7AS

SM s.r.o

8130 ,# #



24/50


7ompan' co&e 5100( 5110 an& 5220 con$ert their inancia rom oca 7urrenc' to ,SD an&rom ,SD to #. B Accounts o these entities are re%ritten ti entr' e$e in ,SD at C



25/50



ame ntit' 7urrenc'

enmar* Pharmaceuticas B AustraiaC Pt'.t&.( Austraia A,D

enmar* Pharmaceuticas imite& Men'a MS

enmar* Access t&.( n&ia #

enmar* mpeH 7 ( #ussia ,SD

enmar* Pharmaceuticas S&n.!h&.()aa'sia #)

enmar* Pharmaceuticas igeria t&.( igeria A#A

enmar* Phiippines nc.( Phiippines PP

enmar* Pharmaceuticas +L B,AC AD

enmar* Pharmaceuticas P- BS.A..C P

enmar* Pharma.B-haian&C 7o.t&. -!

P -herapeutics 7+

enmar* Dominicana S# DP

enmar* ArGeneimitte uro

enmar* eneric !V uro

enmar* Pharmaceuticas urope t& ( ,.M. !P

enmar* South Arica BPt'C t& LA#

enmar* Pharmaceuticas D( !ugaria !

enmar* ,rugua' S.A. ,SD

enmar* Pharmaceuticas South Arica BPt'C t&.(South Arica LA#

enmar* Pharmaceuticas )eHico( SA D 7V ) Pesos

enmar* Pharmaceuticas VeneGuea( 7A !oi$ars

enmar* Pharmaceuticas 7oom"ia t&a 7P

enmar* Pharmaceuticas Peru SA7 SS


26/50


During the consoi&ation a the a"o$e mentione& currencies are "eing con$erte& in # athea&Euarters eHcept + !raGi( - ,SA( P Austraia( P -haian&( P Peru( P

VeneGuea( P 7oom"ia( an& P )eHico.

Ec#ange Rate $e& in Financial Con$oli&ation;

• A$erage # Hchange rate is use& to con$ert P < tems

• 7osing # Hchange #ate is use& to con$ert !aance Sheet tems.

Speciic Hchange rate maintaine& Bistorica #atesC to con$ert 7apita in Su"si&iaries

< n$estments in o&ing 7ompanies.

7urrenc' speciic eHchange rate is not pic*e& rom SAP s'stem on &ate o transactions an&

maintaine& manua' in Hce sheet or consoi&ation. -his means n SAP !6 ( a ta"e %i

"e create& an& Hce ie %i oa& the eHchange rates in this ta"e.

0. nter;compan' transactions are carrie& out in P < . Ven&ors( 7ustomers( are create&in SAP < non;SAP s'stem to carr' out nter;compan' transactions. o reationship eHits in

SAP "et%een Ven&or < 7ustomer. Separate accounts are aso maintaine& or nter;

compan' transactions. -he oo%ing are the &ierent inter;compan' a&Fustments eHecute&:

@a Inter2co!pan( Sale /( SAP S/$i&iarie$; -he eect o inter;compan' saes are

eiminate& %hen preparing consoi&ate& statements. -his means that the Saes #e$enue

ree$ant to inter;compan' saes is eiminate& rom the tota Saes #e$enue igure.

)oreo$er( the Accounts #ecei$a"e in the seerJs tria "aance as %e as the AccountsPa'a"e in the "u'erJs tria "aance %i nee& to "e re&uce& "' the amount o inter;

compan' saes.

-he seing compan' aso nee& to re&uce the amount o 7S in proportion to the

Euaniti' o goo&s &ei$ere& to inter;companies.

@/ Inter2co!pan( Sale$ 2 Non2SAP entitie$; Accounting or purchase / saes is &ierent in

case o non;SAP entities. -his $aries %ith entit' to entit'. -he non;SAP su"si&iaries

separate' report the amount o inter;compan' purchase an& saes transactions incu&e& in

their tria "aance. !ase& on these reporte& igures( consoi&ation team a&Fusts theigures.

the purchasing compan' aso &oes not use SAP( then i its metho& o accounting entais

posting to Purchase Account( the same is a&Fuste& rom the Purchase Account "ase& on

the amount reporte& "' the entit'.

(c) Inter-co!pan( Loan Intere$t Tran$action$; n SAP P < its su"si&iaries(

create& as Ven&or %ith Ven&or reconciiation account in SAP to carr' out nter;compan'oan < interest transactions. n case o separate oan account are maintaine& in

SAP.



27/50


28/50


-he oo%ing accounting entr' are passe&:

e*it 7onsumption Account

+re#it Stoc* #eser$e Account

. Di%i&en& Pa(!ent; Di$i&en& pai& to su"si&iaries is eiminate&.

15. Stoc+2In2Tran$it; Stoc*;in;transit in respect o inter;compan' transactions is treate& in

mutipe %a's as "eo%:

aC n P( the sae is consi&ere& compete i the goo&s are &ei$ere& eH;actor'. B o Stoc*

an& Saes #e$ersasC. ence( the "u'ing entit' nee&s to account or the in$entor' asIstoc*;in;transitJ an& conseEuent' create a Stoc* #eser$e or the same.

"C n ( stoc* in transit Bspeciic to saes an& purchase %ith respect to an& P C

cannot "e trac*e& in SAP. -he process is gi$en as oo%s: 7+ consignment Bin case o

eHport SaesC # 7op' o respecti$e consignmentB in case o Domestic SaesC %hich has

not "een shippe& / aire&( %i "e recogniGe& in conirmation %ith ogistic &epartment an&

ist o such eHport in$oices ha$e "een eHtracte& rom the month en& saes. -hese saes

ha$e "een re$erse& an& sho%n as in$entor' an& correspon&ing proit eement on sai&

saes has "een %or*e& out as per 7S ration o respecti$e pro&uct or %hich sae has

"een re$erse&( accor&ing' proit eement is aso to "e re$erse&.

cC Saes Hport / Domestic transaction SAP entit'

11. Prc#a$e in%oice$ pen&ing "or acconting @-IRO; n receipt o goo& B)C materia /Stoc* register gets up&ate&( it shou& "e ensure& that a purchase in$oices against goo&s

recei$e& are poste& "eore the "oo*s are cose&.

12. nter;compan' Ven&or < 7ustomer cosing "aances eiminations.

13. Sc#e&le$ to PL an& Balance S#eet; Sche&ues are anneHures to the inancia statementssho%ing the &etais o each item in the Proit < oss Account. ach su"si&iar'( "oth SAP

an& non;SAP( prepare these sche&ues as per +#S ormat an& sen& it to the 7entra7onsoi&ation -eam. Aong %ith these( the 7entra 7onsoi&ation team o"tains the necessar'

a&&itiona inormation rom su"si&iaries or the purpose o preparing these sche&ues as per

the 7onsoi&ation ormat. 6hen preparing the consoi&ate& sche&ues( $arious a&Fustmentsincu&ing those arising rom au&it are eecte& to the reporte& igures using the a&&itiona

inormation rom su"si&iaries. -his is apart rom inter;compan' eiminations.



29/50


16. Ca$# Flo' State!ent Eli!ination$; ach o the su"si&iaries sen& the 7ash +o%

statement prepare& as per +#S to the 7entra 7onsoi&ation -eam. ,sing these statements(

the consoi&ation team prepares the 7onsoi&ate& 7ash +o% Statement ater eiminating theeects o inter;compan' transactions. nter;compan' a&Fustments are simiar to those carrie&

out or !aance Sheet an& P


30/50


6. TO2BE Proce$$ Flo'

6.1. Con$oli&ation Proce$$ Flo'

6.. Con$oli&ation o" PL an& Balance S#eet

A entities cose their "oo*s o account Ba e&gersC or the Euarter en&. Ater successu "oo*

cosure( the SAP entities %i sen& an intimation to the 7entra 7onsoi&ation -eam. -hen( the

inancia igures can "e eHtracte& rom 77 s'stem or consoi&ation.

1. on;SAP entities nee& to prepare the +#S tria "aances in the prescri"e& tempate an&

sen& the same to the 7entra 7onsoi&ation -eam. -he tria "aances %i "e in the oca

currencies o the respecti$e entities. Apart rom tria "aance( these entities %i aso nee&

to pro$i&e the oo%ing &ata in speciie& tempates:

a. pen ine items or inter;compan' customers an& $en&ors ". ine items o inter;compan' purchase an& saes transactions

c. Detais o cosing stoc* @ incu&ing the "atch;%ise inter;compan' proit margins

or each materia



31/50


2. Ec#ange Rate$; As separate set o eHchange rates %i "e use& &epen&ing on the t'peo &ata( these eHchange rates %i nee& to "e maintaine& in !6 s'stem. -hree t'pes o

eHchange rates %i "e nee&e& or consoi&ation. Hchange rate %i nee& to "e

maintaine& %ith reerence to each 7ompan' 7o&e( #ate -'pe( roup Me' BeHpaine& inanother sectionC( Vai&it' &ates.

3. rop e(; +or the purpose o inancia reporting( accounts are groupe& into

reporta"e ines. ence( a roup Me' is a grouping o accounts maintaine& in !6

soution. A roup Me' o a speciic reporting ine is common or a the su"si&iaries.-his ta"e %i nee& to "e up&ate& %hene$er a ne% account is create& or the grouping

nee&s change. -he user himse %i "e a"e to maintain this ta"e su"Fect to

authoriGation contro.

6. Crrenc( Tran$lation; A the -ria !aances %i "e transate& into the reporting

currenc' # using the respecti$e eHchange rate t'pes appica"e to each account. As aresut( a resi&ua "aance is generate&. -his %i "e poste& to I+oreign 7urrenc'

-ransation #eser$eJ B+7-#C account. A report sho%ing compan' co&e;%ise tria

"aance in # %i "e a$aia"e. -his report %i sho% the amount o +7-# to "e

poste&.

8. Inter2co!pan( Eli!ination$; -he inter;compan' transaction eects %i nee& to "e

eiminate& as &etaie& in section 2.1.. nter;compan' eiminations %i "e eecte&through posting entries in !6 soution manua'. imination an& a&Fustment entries %i

"e poste& at the Iroup Me'J e$e. ,sing these reports( the user can:;

• Vai&ate the Data "eore passing =ourna /iminations entries

• Vai&ate the $aues to "e passe& in !6

• Vai&ate the output ater passing the =ourna / iminations entries

-he oo%ing reports %i "e pro$i&e& to ai& the posting o these a&Fustments:

No. Report Title Detaile& De$cription

1. -ria !aance in oca7urrenc'

-his report can "e use& to compare an& chec* the&ata upoa&e&. -ria !aance %i sho% BiC

opening "aance BiiC tota o &e"its BiiiC tota o

cre&its an& Bi$C cosing "aances or each

account per compan' co&e.

2. -ria !aance Ater 7urrenc' -his is the tria "aance ater the oca currenc'



32/50


7on$ersion $aues are transate& into #. -his report %i

aso highight the amount o I+7-#J to "e poste&.

+7-# entr' ha& "een poste&( then this "aance

%i reect un&er the +7-# account.

3. nter;compan' -ra&e #eport A compan' co&e;%ise ist o a Saes an&

Purchase o goo&s "et%een sister companies is

pro$i&e&. -hese %i "e i&entiie& using inter;

compan' customer an& $en&or co&es or the

-ra&ing Partner characteristic an& the account

poste& to.

-he amounts o Saes an& 7S igures %i "e

reecte&. -he amounts %i "e &ispa'e& in "oth

the oca currenc'( &ocument currenc' an& #.-his report %i "e use& or eimination o inter;

compan' saes/ purchases an& 7S.

4. nter;compan' Asset

-ransactions #eport

A compan' co&e;%ise ist o Saes an& Purchase

o assets %ith the transaction &etais %i "e

a$aia"e. -he amount o proit or oss on these

transactions %i aso "e &ispa'e&. -hese %i "e

i&entiie& using customer an& $en&or reationship

or the -ra&ing Partner characteristic( the

account poste& an& the asset master &etais( etc.-he amounts %i "e &ispa'e& in "oth the oca

currenc'( &ocument currenc' an& #. ,lease

refer to -ote (1).

5. nter;compan' pen tems

#eport

A compan' co&e;%ise isting o inter;compan'

open items o Accounts Pa'a"e an& Accounts

#ecei$a"e i&entiie& "ase& on customer an&

$en&or reationship or -ra&ing Partner

characteristic an& accounts. -he amounts %i "e &ispa'e& in &ocument currenc'( oca currenc'

an& in #.

-his %i "e use& or eimination o inter;

compan' A# an& AP "aances.

. #eport o ther nter; A compan' co&e;%ise isting o inter;compan'



33/50


compan' -ransactions transactions other than &eaing in materias or

assets %i "e containe& in this report. +or

eHampe( pa'ment o &i$i&en&s( sae o ser$ices(

etc. -he transactions %i "e summariGe& "ase&

on the accounts poste& to. ence( the nature

o transaction %i nee& to "e inerre& rom the

account.

. Stoc* #eser$e #eport #eport %i sho% compan' co&e;%ise in$entor'

o"taine& through inter;compan' transactions

&etais incu&ing materia( "atch num"er( Euantit'(

$aue an& the amount o inter;compan' proit

Bstoc* reser$eC. ,lease refer to -ote (2)

Note @1; Depreciation on the proit eement part o the asset $aue is aso reEuire& to "eeiminate&. o%e$er( it %i not "e easi"e to automatica' cacuate these an& report.

ence( &epreciation a&Fustment nee&s to "e cacuate& manua'.

Note @; Proit %i "e arri$e& at "' &e&ucting the 7S rom saes price. -his margin

%i "e then appie& on the Euantit' o in$entor' to arri$e at the stoc* reser$e.

Note @3; t has "een &eci&e& that the practice o pro$i&ing or IStoc* #eser$eJ %i "euniorm' oo%e& or a entities. -he metho& o compete re$ersa o inter;compan'

transactions B)etho& 2 &escri"e& in section 2.1.;8C %i not "e oo%e&.

0. Po$ting o" Inter2co!pan( Eli!ination$; -he oo%ing a&Fustment entries are poste&%hen preparing consoi&ate& statements. -he postings %i "e ma&e at the roup Me'

e$e an& not at the in&i$i&ua account e$es.

a. +7-# entries to "e passe& in o Euit' 7apita group in !6

". nter;compan' -ransaction Sae < Purchase -ransactions matching in !6 report

( on conirmation post eimination entries in !6 manua'

c. ntercompan' Ven&or < customer pen ine itemsBcosing !aanceC matching in!6 report( on conirmation post eimination entries in !6 manua'

&. Stoc* reser$e entries( use !6 report $aues an& post eimination entries in !6manua'

e. ntercompan' Di$i&en& pa'ment entries ; )anua i&entiication "' ,ser in SAP

or on SAP s'stem an& post eimination entries in !6 manua' "' P -eam



34/50


. ntercompan' margin eimination on saes( ser$ices < P @ 7acuation in eHcesheet an& post manua entries in !6 "' P team

g. ntercompan' )argins on sae o assets nee&s to "e i&enti' manua' rom ain

or oss accounts maintaine& an& entries nee&s to "e passe& in !6#. Depreciation charges on )argins manua cacuation in eHce an& nee& to post

the entries manua' in !6

7. Stoc+2in2tran$it; oing or%ar&( &isparate %a's Bas &escri"e& in section 2.1. @ 10Co treating stoc*;in;transit %i "e &iscontinue&. Stoc*;in;transit %i nee& to "e

recogniGe& an& poste& in the "oo*s o the "u'ing compan'. -his posting %i nee& to "e

eecte& in the respecti$e "oo*s o account an& not in !6.

6.3. Preparation o" Sc#e&le$;

1. Sche&ues %i "e generate& "' the !6 soution "ase& on the tria "aance in a stan&ar&

uniorm ormat or a su"si&iaries. An' a&Fustments to this report %i nee& to "e carrie& outthrough manua postings in !6. 7onsoi&ate& Sche&ues %i "e prepare& "' summariGing

the in&i$i&ua reports. 7onsoi&ate& Sche&ues ha$e a &ierent a'out than the su"si&iar'

Sche&ues.

2. imination o inter;compan' transactions nee& to "e reecte& in the Sche&ues aso. ence(

or items o P


35/50


e. oans an& A&$ances to Su"si&iaries are present' incu&e& in Sun&r' 7re&itors( nee&

to "e reporte& separate'

A the a"o$e a&Fustments %i nee& to "e poste& against the respecti$e roup Me'.

6.6. Con$oli&ation o" Ca$# Flo' State!ent$;

1. 7ash +o% statements %i "e generate& "' the !6 soution or each su"si&iar' in an uniorm

ormat. An' a&Fustments to "e poste& at su"si&iar' e$e shou& "e poste& using the manua

posting unction in !6.

2. 7ash +o% Statement is prepare& "ase& on the tria "aance "aances. An' inormation

that is not a$aia"e in the s'stem B77 or !6C %i nee& to "e manua' poste& into !6.

3. Simiar to eiminations eecte& or P


36/50


t shou& "e speciica' ensure& that the oo%ing transactions has "een carrie& out in SAP/onSAP s'stem "eore initiating consoi&ation process in !6:

Stoc*;in;transit

A purchase in$oices or %hich #s ha$e "een poste& nee& to "e poste&.

t shou& "e note& that Stoc* #eser$es cannot "e cacuate& e$en in the ne% SAP &esign. A

report is "eing pro$i&e& in !6 to pro$i&e this resut. !ase& on this report( entries can "e poste&.

)anua posting in !6 %i aect the &ata on' at the reporting e$e an& &oes not ma*e an'

change to the origina &ata. !6 s'stem %i not trigger an' posting to the 77 s'stemautomatica'.

)anua postings in !6 %i "e ma&e %ith reerence to the roup Me'( 7ompan' 7o&e an& the

perio&. n or&er to ensure the integrit' o the soution an& to a$oi& &upication o a&Fustments(

the roup Me' &einition shou& "e uniEue.

A report o a a&Fustment postings %i "e pro$i&e& or au&it trai.

6.0. Li$t o" Deli%era/le$

-he oo%ing is the ist o reports that %i "e &ei$ere& "' the !6 soution:

a) -ria !aance in oca 7urrenc'

b) -ria !aance Ater 7urrenc' 7on$ersionc) nter;compan' -ra&e #eportd) nter;compan' Asset -ransactions #eport

e) nter;compan' pen tems #eport

f) #eport o ther nter;compan' -ransactionsg) Stoc* #eser$e #eport

h) Su"si&iar';%ise !aance Sheet

i) Su"si&iar';%ise Proit < oss Account j) Su"si&iar';%ise Sche&ues

k) Su"si&iar';%ise 7ash +o% Statement

C 7onsoi&ate& !aance SheetmC 7onsoi&ate& Proit < oss Account

nC 7onsoi&ate& 6or*sheets to Sche&ues

oC 7onsoi&ate& 7ash +o% Statement

pC ist o )anua A&Fustments Poste&



37/50


8. Tec#nical De$ign

8.1. Data "lo' in B7 "or "inancial con$oli&ation 2 Long Ter! Soltion



38/50


8.. Data "lo' in B7 "or "inancial con$oli&ation 2 S#ort Ter! Soltion



39/50




40/50


41/50


8.8. Tran$"or!ation$

• !usiness #ues %i "e %ritten in -ransormations either rom Persistent Staging Area

BPSAC to Data store "Fect BDSC or "et%een DS to no 7u"e &epen&ing on the

scenario

• -ransormations %i incu&e the oo%ing:

1. Direct assignmentB1:1 mappingC

2. 6riting Start #outine( n& #outine( +ie& #outine as per Scenario

3. 6riting !6 ormuas

8.0. -a$ter &ata in B7 &ata $orce$ an& In"o c/e$

1 )aster Data no "Fect %ith Process 7hain(Source( ,p&ate )o&e < +reEuenc' o oa&ing

Worksheet inConsolidation Blue Pri

2 Data Sources < no 7u"e




42/50


8.


43/50


0. SAP ECC 0.5 De$ign Re*ire!ent$;

-he oo%ing &esign reEuirements are assume& in the &esign o this 7onsoi&ation Soution:

• roup currenc' %i "e I,SDJ

• 7ompan' co&e co&ing %i "e change&

• ea&ing e&ger o the compan' co&e %i "e "ase& on the respecti$e compan' co&eJs

oca Accounting Stan&ar&s. A&&itiona e&gers are set up or +#S( ,S AAP an& ;

AAP or each o the compan' co&es

• -ra&ing Partner unctionait' %i "e intro&uce& to trac* inter;compan' transactions

• Separate &ocument t'pe or inter;compan' transactions

• Separate customer an& $en&or Account roups or inter;companies

• Separate reconciiation accounts( saes re$enue accounts

• ,niEue materia co&es are use& in inter;compan' transactions

•

!atch management is use&• +oreign Hchange Vauation unctionait' is set up @ posting o $auation gain/oss

separate' or $en&or/customer/e&ger

• Separate A#/AP reconciiation accounts or sae o iHe& assets

• o manua entr' %i "e permitte& in the Sae o +iHe& Assets Account

• Separate accounts %i nee& to "e use& to post 7apita A&$ances

• A separate account is create& or IAo%ance or 7re&it ossesJ

• Separate accounts or I7ustomer A&$ancesJ

• Separate reconciiation accounts or )icro an& Sma nterprises i this is inten&e& to "e

reporte&

• Separate accounts or inter;compan' pa'a"es• Segregation o in$entor' into Itra&e&J an& Io%n;pro&uce&J in case o + that is "oth

procure& eHterna purchase& an& o%n;pro&uce& through separate accounts

• #ecassiication o De"tors "aance is carrie& out

• De"tors Discounte& %ith #ecourse %i nee& to "e poste& to separate accounts

• #e$enue rom sae o goo&s an& ser$ices to "e poste& to separate accounts

• Separate posting o cost o purchase o ra% materias so& on tra&e.


44/50


=. -a$ter &ata re*ire!ent$;

Sr. o. )asters or +inancia 7onsoi&ation #emar*s

1 7ompan' 7o&e )aster SAP @ ,p&ation +reEuenc'

)onth' < A&hoc oa&

Data eHtraction rom

SAP

2 on SAP entities compan' &ata master up&ation in !6

@ -o "e maintaine& "' enmar* -eam

B Suggeste& to use the same compan' co&e ogic )appe&Histing SAP structure( 7onsi&ering Histing Parent <

Su"si&iar' #eationship( %i "e inaiGe& &uringmpementationC

7 6i pro$i&e tempate

&uring mpementation


3 7onsoe !aance Sheet ( P < roupJs mapping %ithSAP an& on SAP accounts( L;-a"e %i "e

)aintaine& in !6( user nee& to up&ate or non;assigne&

accounts "eore Starting 7onsoi&ation process; -o "emaintaine& "' enmar* -eam

Propose& Short terms Soution consi&ering

; Histing SAP an&scape @ o o nstances 2

ame' Pharma an& eneric Bo +SV nterace

%ith SAPC.; Singe point contro( to i&entit' the non Assign

to roupings

; 7hart o Accounts rom SAP %i "e up&ate& in theS'stem on )onth' !asis

; #eport %i "e generate& to i&enti' unassigne&

. accounts each entit' %ise( ne%' create& accounts %i "e one time assignment manua' "'

users in !6

7 6i pro$i&e tempateormat &uring

mpementation


4 -hree t'pes o eHchange rate masters < &ata %i "e

maintaine& !6 @ -o !e maintaine& "' enmar* -eam

Propose& Short terms Soution

; !ase& on the eHisting SAP an&scape @ 2

nstances

7 6i pro$i&e tempate

&uring mpementation




45/50


; Smoothen the 7onsoi&ation process %ithout&epen&enc' o rate maintenance "' each entit'

; Singe Point contro on rate maintenance <

Vai&ation; Accurac' in resuts

. En#ance!ent$ 2 ;

.1. En#ance!ent$ 4 to /e 'ritten a$ re*ire& in &ata !o&el in ECC an& B7 &ata

!o&el

Start routine in !6

D routine in !6

+ie& routine in !6

+ie& enhancements in 77

EN9ANCE-ENTS

6#7

+;D

Description Data "Fect +unctiona

ap

Aternati$e

SAP Stan&ar&

#eason %ner

-his ta"e %i "e ie& %hen impementation starts

15.



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11.Secrit( an& Control$

%a) 7hanges to the Iroup Me'J &einitions ta"e shou& "e restricte& to *e' peope in the

centra 7onsoi&ation -eam%b) 7onsoi&ate& inancia statements are high' coni&entia &ata ti the same is ega'

pu"ishe&. ence( the access to this &ata has to "e strict' a&ministere&.

1.At#oriJation$

S.o. -as* Securit' AuthoriGation #eEuirement

1 7reate roup Me's

2 7hange roup Me's

3 )aintain nter;compan'

reationship

4 )aintain Hchange #ates

5 ,poa& -ria !aance

5 Post a&Fustments

enerate su"si&iar' reports

enerate consoi&ate& inancestatement reports



47/50


13.Annere

13.1. Li$t o" For!at$ an& Te!plate$

-his attachment contains snapshot o a the &ocuments in this &ocument or rea&' reerence.

De$cription Attac#!ent

nter;compan' Hport sae transaction

&nterco'(an) e$(ortsale transaction.doc$

nter;compan' Domestic Sae transaction

&nterco'(an)do'estic sale transac

nter;compan' margin eimination

Working of*argin.$ls$

Hchange 7on$ersion B+7-#C

Worksheet inConsolidation !7 !+ 2

Stoc* #eser$e/tock reser#e

Calculaton *ethod.$l

nter;compan' Saes transit stoc*

&nterco'(an) 0$(ortsale -ransit /tock

7onsoi&ate& !aance Sheet

Co() of

,or'at"/,P.$ls$

7onsoi&ate& Proit an& oss statement

Co() ofConsole"P.$ls$



48/50


7onsoi&ate& 7ash +o% Statement

Working for Cash,lo4 ,or'at.$ls$

7ash +o% 6or*ings Sheet

Cash ,lo4 Workings,or'at.$ls$

Sche&ues to !aance Sheet an& P


49/50


on SAP master &ata tempate compan' co&e Worksheet inConsolidation Blue Pri

)aster &ata account tempate Worksheet inConsolidation Blue Pri

Hchange rate ta"e tempate


nter;compan' @ customer $en&or assignment ta"etempate


16.lo$$or(

S#ort For! Long For!

API Acti$e Pharmaceutica ngre&ient

BDC !atch Data 7ommunication @ a techniEue use& in SAP to perorm

&ata"ase up&ates in the "ac*groun& using stan&ar& SAP transactions.

B&gete& Co$t #eers to the panne& cost o pro&uction o the pro&uctsmanuacture& "ase& on the annua "u&gete& costs. -his cost is&etermine& at the "eginning o the 'ear an& usua' *ept constant.

-his cost is use& in )S "ut not or $auating materia mo$ements

an& in$entor' in the s'stem.

B7 !usiness 6arehouse @ is an SAP soution ena"ing "ui&ing o

tactica( ana'tica reports.

Cape 7apita Hpen&iture

CE 7ost ement

C 7apgemini 7onsuting n&ia

CO 7ontroing @ a mo&ue in the +inance appication o SAP

COA 7hart o Accounts

COS 7ost o oo&s So&

CO2PA 7ontroing @ Proita"iit' Ana'sis: A component in SAP 7 thatena"es Proita"iit' Ana'sis unctionait'.

CT- 7ore -eam )em"er

ECC nterprise 7entra 7omponent

E9P nhancement Pac*age



50/50


EOS nterprise rganiGation Structure @ ogica representation o ho%

each organiGationa unit o SAP %i "e use&.

ERP nterprise #esource Panning

FCTR +oreign 7urrenc' -ransation #eser$e

FI +inance @ a mo&ue in the +inance appication o SAP

AAP enera' Accepte& Accounting Principes

L enmar* enerics imite&

L enera e&ger @ A master &ata in SAP;+

PL enmar* Pharmaceuticas imite&

R oo&s #eceipt @ a transaction poste& %hen goo&s are recei$e&.

I AAP n&ian enera' Accepte& Accounting Principes @ the AAPs

prescri"e& in the n&ian 7ompanies Act.

IFRS nternationa +inancia #eporting Stan&ar&s

IP nteectua Propert'

IT normation -echnoog'-IC )aster nspection 7haracteristics

-IS )anagement normation S'stem @ reers to the set o reports use&

or interna management ana'sis.

PL Proit an& oss

:C uait' 7ontro

SAP S'stem Appications( Pro&uct in Data processing

Stan&ar& Co$t #eers to the panne& cost cacuate& "eore the "eginning o e$er'

month %hich is use& "' SAP or $auating materia mo$ements an&

in$entor'.

7C 6or* 7enter

7RICEF 6or*o%( #eport( nterace( 7ustomer Hit( nhancement( +orm

Documents

BBP Financial