SAP® BUSINESS PLANNING AND CONSOLIDATION 10.0, VERSION FOR SAP ...sapidp/011000358700001096622013E/... · sap® business planning and consolidation 10.0, version for sap netweaver,

SAP® BUSINESS PLANNING AND CONSOLIDATION 10.0, VERSION FOR SAP NETWEAVER,

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STARTER KIT FOR IFRS, SP5 Configuration overview

STARTER KIT FOR IFRS, SP5 – CONFIGURATION OVERVIEW

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TABLE OF CONTENTS

FOREWORD ..................................................................................................................................................... 3

OVERVIEW OF THE APPLICATION ................................................................................................................ 4 Versions ............................................................................................................................................................ 4 Models............................................................................................................................................................... 4 Chart of Accounts ............................................................................................................................................ 4

LEGAL CONSOLIDATION (ACTUAL VERSION) ............................................................................................ 6 Data collection ................................................................................................................................................. 6 Consolidation process .................................................................................................................................... 8

BUDGET AND FORECAST REPORTING ..................................................................................................... 19 Principles common to budget and forecast versions ................................................................................ 20 Annual Budget (BA) ....................................................................................................................................... 25 Monthly Budget (BM) - Periodic approach .................................................................................................. 27 Monthly Budget (BM) - Year-to-date approach ........................................................................................... 29 Monthly Budget at Actual rate (BM_AR) ..................................................................................................... 31 September Forecast (F09) – Periodic approach ......................................................................................... 32 September Forecast (F09) – Year-to-date approach .................................................................................. 36 Presentation of “full view” reports .............................................................................................................. 38

SETS OF SAMPLE DATA .............................................................................................................................. 40 Set focused on legal consolidation (Actual) ............................................................................................... 40 Set demonstrating a full reporting process ................................................................................................ 40


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FOREWORD

The SAP Business Planning and Consolidation starter kit for IFRS is created to deliver business logic on top of a unified Corporate Reporting application including Legal consolidation, Budget and Forecast, using both product and functional best practices. This pre-configuration assists you in setting up your statutory consolidation application in order to adhere to IFRS while accelerating and securing the implementation project. It offers you also a set of versions to manage projected data The contents provided in the starter kit consist of reports, controls and rules for performing, validating and publishing:

a legal consolidation in accordance with IFRS

a corporate budget (annual and monthly) with reports comparing

monthly Actual data with budgeted data for the Statement of Profit or Loss

quarterly Actual data with projected data for the Statement of Cash Flows

a corporate forecast: update of the initial monthly budget at the end of September


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OVERVIEW OF THE APPLICATION

Versions

The following versions have been configured to store data for the legal consolidation, budget and forecast reporting:

Version Purpose

A - Actual Statutory consolidation

BA - Annual Budget Next year budget on a yearly basis

BM - Monthly BudgetNext year budget on a monthly basis for the net income and on a quarterly

basis for the statement of cash flows

BM_AR - Monthly Budget at actual rates Monthly budget converted at the current actual conversion rate

F09 - September Forecast Update of the initial monthly budget at the end of September. Data entered at

local sites for the period "January to December" is consolidated.

F09TEC1 - September Forecast

Update of the initial monthly budget at the end of September. Data entered at

local site for the period "October to December" is consolidated then

aggregated to consolidated data of Actual at the end of September.

Models The following models have been configured to store data:

CONSOLIDATION: enter / load data on a year to date (YTD) basis, consolidate and retrieve it.

PERIODICENTRY: optional model configured in order to make it possible to enter data collected at subsidiaries’ level according the periodic approach for the Monthly budget and the September Forecast. This model is only dedicated to the data collection and doesn’t offer any consolidation capabilities. Data entered in this model is used to calculate year-to-date data that is transferred into the CONSOLIDATION model to be consolidated.

IC MATCHING: Intercompany data at local level existing in the CONSOLIDATION model is transferred in the ICMATCHING model to be converted and reconciled

RATES: stores the exchange rates

OWNERSHIP: stores the consolidation scopes. Chart of Accounts Account Typology

The chart of accounts of the starter kit for IFRS is based on the IFRS Taxonomy. This chart of accounts enables financial statements to be presented following the requirements of IAS 1:

Assets and liabilities are classified according to the current/non-current distinction and expenses are classified by function.

The chart of accounts is presented in Chapter 1 of the appendix.

Naming Convention for Accounts

In the financial accounts, the first letter of the ID enables you to identify the accounting class: A for assets, E for equity, L for liabilities and P for profit and loss (income). Total accounts are indicated with a T as the first digit before the account number.


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Example of financial accounts:

Subtotal Account ID

Lands and buildings A1110

Lands and buildings, Dep.

A1120

Property, plant and equipment TA110

Accounts corresponding to the lines of the Statement of Cash Flows have been created to store the items of the statement of cash flows entered in the Budget and Forecast versions, and calculated during the consolidation process for the Actual version. The first letter of these accounts is SCF and the subtotals ‘IDs begin with TSCF.

Example of Statement of cash flows’ lines:

Subtotal Account ID

Profit (Loss) SCF1000

Interests paid SCF3100

….

Net cash flow from (used in) operating activities

TSCF300

Unified chart of accounts shared by all data versions (Actual, Budget, Forecast)

The same Profit and Loss format is used by all data versions but the format of the Statement of Cash Flows (SCF) is less detailed in the projected data, compared with Actual data. For the SCF, the Budget/Forecast chart of accounts has been mapped with the Actual Chart of Accounts. In some cases, it aggregates several accounts from Actual into one account (e.g. SCF210B – Adj. for increase (decrease) in working capital corresponds to five accounts in the SCF of Actual) and in other cases, the same account is used in all versions (e.g. SCF1000 – Profit /Loss).

Customizing the Chart of Accounts

The chart of accounts has been designed to be enhanced with customer specific accounts.

In the starter kit for IFRS, accounts are created with dimension properties to define their behavior throughout the configuration: for instance analysis by flow, currency translation and position in the account hierarchy.

Enhancing the chart of accounts by duplication template accounts allows you to assign the appropriate attributes automatically to new accounts.

This implementation principle has been used for data entry and analysis reports as well as consolidation rules to ensure a dynamic configuration facilitating the integration of new accounts.


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LEGAL CONSOLIDATION (ACTUAL VERSION)

Data collection Data Entry Principles Breakdown by Flow

Flow entries allow you to distinguish variation types in the balance sheet between the opening and closing balance and thus allow for the automatic calculation of line items in the statement of cash flows, the statement of changes in equity and the statement of comprehensive income.

The flows available in input forms can be classified into two categories:

Flows for current transactions (purchase, increase in depreciation, fair value, etc.)

Flows for special transactions (changes in accounting policies, incoming unit, etc.)

A detailed list of accounting flows is presented in Chapter 2 of the appendix.

Sign of indicators

Assets are entered as positive amounts.

Equity and liabilities are entered as positive amounts.

Expenses and income are entered as positive amounts (unless opposite of the account balance type).

Items of the Statement of Cash Flows are calculated as positive amounts when they represent a cash inflow, and as a negative amount for a cash outflow.

Order of Data Entry The Business Process Flow (BPF) for data entry and the organization of the different input forms into subfolders guide the end-user through a step-by-step approach for entering data

Input forms organization

Input forms are grouped together in the INPUT / ACTUAL directory as follows:

1. Closing balances (Balance sheet and Profit and Loss)

2. Intercompany details (data entry in single account forms and an overview report for control)

3. Period movements (breakdown by flow with display of account/flow pair not open for data entry)

The list of input forms and local reports is presented in the Chapter 5 of the Appendix


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BPF for Actual: A10 – Input Closing and A20– Input Inflow

Two Business Process Flows for data entry have been configured to guide the business user through the data collection process and the different data input forms:

A10_Input_Closing for data entry in a consolidation at closing process

A20_Input_Inflow for data entry in a consolidation in flow process (enable the automatic calculation of financial statements such as the statement of cash flows)

In these Input Business Process Flows are listed the tasks for uploading data from a source system, entering balance data and breakdown by flow, matching Intercompany declarations from other entities, running the controls and checking data consistency as well as for submitting data.

The data input forms for legal consolidation are presented in Chapter 7 of the Appendix.

Analysis of period movement is only required for a consolidation in flow process


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Data Entry Validation

Controls have been configured in the starter kit to validate the coherence of data entered/imported into the input forms.

Main types of controls

Aim Example

Check main balances

Assets = Liabilities + Equity (Actual version)

Gross value of assets ≥ depreciation at closing

Flow analysis (Actual version)

Complete analysis of assets and liabilities by flows

The transfer flow must balance

Intercompany breakdown Intercompany detail ≤ account total at closing

After data entry validation has been completed, data is submitted to the approver. The final approval of data will change the status of the reporting to “Approved” and no user will be able to modify input data.

A detailed list of controls configured for the legal consolidation is presented in Chapter 4 of the appendix.

Consolidation process Business Process Flows

Two Business Process Flows are available for preparing and running the consolidation, guiding the business end user through set up, consolidation processing, data analysis and the delivery of financial statements:

A11_Consolidation_Closing for a consolidation at closing process

A21_Consolidation_Inflow for a consolidation in flow process (enable the automatic calculation of the statement of cash flows, the statement of comprehensive income and the statement of changes in equity)

In the Preparatory Tasks step of the Consolidation Business Process Flows are listed the tasks for preparing the consolidation, checking the perimeter and generating the input opening balance.


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The other steps of the Consolidation Business Process Flows enable to post manual journal entries, to reconciliate intercompany declaration, to run the consolidation, to check the main balances, to consult the various analysis and accounting reports and finally to deliver the financial statements and Actual reviews analysis.

Consolidation Processing

The consolidation engine handles the following consolidation methods:

Full consolidation

Equity method

The starter kit includes a set of automatic and manual processes which handles the processing of the following scope changes in the Actual version:

Acquisitions

Loss of control

Equity transactions

Step acquisitions Converting data

Foreign subsidiary accounts are converted using the closing rate method:

The closing balances of Balance Sheet accounts are converted using the closing rate, except for equity and consolidated investments kept at their historical value. Currency translation reserves are calculated automatically.

Income and expenses are converted using the periodic average rate.

The Statement of Cash Flows is based on Balance Sheet variations which are converted at the periodic average rate.


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Intercompany reconciliation

Local intercompany data is transferred in the ICMATCHING model where it is converted. Declaration discrepancies are calculated and retrieved either at group level or for an entity in reports.

Automatic Entries

The legal consolidation application of the starter kit for IFRS includes a set of elimination and adjustment rules for automatically calculating consolidated data using input data from each entity. This set of rules can be enhanced in order to meet your specific accounting policies.

The automatic consolidation entries calculated by the elimination and adjustment rules in the Actual version are:

Elimination of intercompany reciprocal operations

Elimination of internal dividends

Elimination of investments in subsidiaries

Calculation of the currency translation adjustments

Calculation of non-controlling interests Automatic calculation of the Statement of Cash Flows (SCF), Statement of Comprehensive Income ‘SCI) and Statement of Changes in Equity (SCE).

The legal consolidation application of the starter kit for IFRS includes a set of account-based calculation rules for automatically calculating SCF, SCI and SCE at local level and consolidated level for each entity. Reclassifications or adjustments can be entered by manual journal entry using a dedicated audit ID (SCF – ADJ Adjustment on Financial Statements).

Validation reports

In the Control reports group of tasks are listed control reports that enable the end-user to validate the consolidated data.

The data consistency dashboard is one of the validation reports that are configured in the starter kit for IFRS. It gives an at a glance overview of the consolidation process with main balance and intercompany elimination controls.

Other detailed reports allow the consolidation manager to check miscellaneous consistencies such as opening carry-over, flow balances and balance sheet net income versus profit and loss net income.


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Data Consistency Dashboard (Extract)

Publishable Key Financial Statements

The starter kit for IFRS contains a complete set of financial statements following the requirements of IAS 1:

Statement of Financial Position with a separation between current and non-current assets and liabilities

Statement of Profit or Loss with an expense classification by function

Statement of Other Comprehensive Income

Statement of Cash Flows

Statement of Changes in Equity over two periods

They can be accessed from the Financial Statement group of tasks included in the A21 Consolidation BPF.

In the case of a consolidation at closing (BPF A11), only the Statement of Financial Position and the Statement of Profit or Loss can be displayed.


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Statement of Financial Position


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Statement of Profit or Loss


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Statement of Other Comprehensive Income


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Statement of Cash Flows


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Statement of changes in Equity


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Analysis Reports

A series of reports allow the analysis of consolidated data. All these reports are configured to leverage the analysis features of the application to give access to detail by account, reporting unit, partner, flow and audit_trail:

Analysis reports for analyzing financial statements by flow, audit_trail and entity

Accounting reports which provide details by partner (intercompany), entity and audit_trail for each account (in the Breakdown reports group of tasks).

A detailed list of retrieval reports is presented in Chapter 6 of the appendix.

Analysis by Audit IDs

Each data item in the configuration is identified by an audit ID making the audit trail possible and facilitating the analysis of consolidated data.

The audit ID allows the accounting origin to be tracked. For instance:

The “INPUT – Input data” audit ID tracks data entered or imported into input forms

The “ELIM10 - Intercompany Eliminations” audit ID tracks elimination of reciprocal transactions

A detailed list of audit IDs is presented in Chapter 3 of the appendix.


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Analysis of a Statement of Financial Position line item by flow


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Analysis of an Statement of Profit or Loss line item by entity and partner

Entity E1 has sold goods for EUR 594,986 to entity E0. This reciprocal operation is eliminated during the consolidation process.


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BUDGET AND FORECAST REPORTING

Reminder: The following versions are configured for the Corporate Budget and Forecast reporting:

Version BPF for consolidation with the

PER approach BPF for consolidation with the

YTD approach

BA - Annual Budget 0BA-Annual budget Central

BM - Monthly Budget 0BM-Monthly budget Central PER

0BM-Monthly budget Central YTD

BM_AR - Monthly Budget at actual rates

0BM_AR - Actual rates for BM 0BM_AR - Actual rates for BM

F09 - September Forecast 0F09-Forecast Central PER 0F09-Forecast Central YTD


0F09TEC1-Forecast Central PER 0F09TEC1-Forecast Central YTD

Principles common to budget and forecast versions Data entry principles Choosing the approach to enter data for monthly budget and forecast data

Actual data is entered using a Year-to-Date (YTD) approach: e.g. Actual data entered in the Profit and Loss of October corresponds to the revenues and expenses from January to October.

The starter kit offers two options to enter Monthly Budget and Forecast data:

Enter on a YTD basis in a similar way to Actual data

Use a periodic (PER) approach and enter each month separately then calculate the year-to-date amounts, consolidate and retrieve them.

Depending of the approach, the following BPF will be used for local users:

Version BPF for data collection with the

PER approach BPF for data collection with the

YTD approach

BA - Annual Budget 0BA-Annual budget Local

BM - Monthly Budget 0BM-Monthly budget Local PER 0BM-Monthly budget Local YTD

F09 - September Forecast 0F09-Forecast Local PER 0F09-Forecast Local YTD

Retrieval of read-only Annual Budget in Monthly Budget input forms

Data entered in the Statement of Profit or Loss and in the Statement of Cash flows of the Annual budget is retrieved but cannot be changed. Retrieval of read-only Actual data in September Forecast version

Data entered in the Profit & Loss balances of January to September (Actual version) is displayed in the Profit & Loss balance of the September Forecast version but cannot be changed. The local end-user has the option to populate data of October, November and December with Monthly Budget data but if he does so, he can always override this data.

In the Statement of Cash Flows of the September Forecast version, only the last quarter can be entered. The first three quarters are fed with read-only Actual data.


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Sign of indicators

Expenses and income are entered as positive amounts (unless opposite of the account balance type).

Items of the Statement of Cash Flows are entered as positive amounts when they represent a cash inflow, and as a negative amount for a cash outflow.

Data Entry Validation

Controls have been configured in the starter kit to validate the coherence of data entered/imported into the input forms.

Main types of controls

After data entry validation has been completed, data is submitted to the approver. The final approval of data will change the status of the reporting to “Approved” and no user will be able to modify input data.


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Consolidation principles Consolidation Processing

The consolidation engine handles the following consolidation methods:

Full consolidation

Proportionate consolidation

Equity method

The starter kit for IFRS includes a set of automatic and manual processes which handles the processing of the following scope changes in the projected data:

Incoming entities

Outgoing entities Converting data

Foreign subsidiary accounts are converted using the closing rate method:

The Statement of Profit or Loss is converted using the average rate for the period.

The Statement of cash Flows is converted at the average rate for the movements of the period. Cash and cash equivalent at opening and closing are converted using respectively the opening and closing rate.

Intercompany reconciliation

Local intercompany declarations on P&L accounts and Statement of cash flows items (dividends paid/received, capital increase) are copied in the ICMATCHING Model. Data is then converted in consolidation currency and declaration discrepancies are calculated and retrieved in this Model.

Automatic Entries

The automatic consolidation entries calculated by the elimination and adjustment rules in the budget and forecast versions are:

Elimination of intercompany reciprocal operations

Elimination of internal dividends

Elimination of capital increase / decrease from the Statement of cash flows

Calculation of the currency translation adjustments

Calculation of non-controlling interests


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Business Process Flows at Group level

A BPF has been created for each pair Version / Data entry approach, in order to guide the central end-user through the tasks he has to perform: prepare the data input forms for the local user, transform the entered data in year-to-date data if the periodic approach has been chosen, consolidate and validate data. Moreover, there are two options offered to consolidate data collected in the September Forecast corresponding to the following versions:

F09TEC1 version is used to consolidate the last quarter and aggregate it to the legal consolidation at the end of September

F09 version is used to consolidate in the other case.

Two BPFs have been created for each version, in order to take into account the choice for the periodic or the year-to-date approach for data entry.

List of BPF used at Group level

Version BPF for consolidation with the

PER approach BPF for consolidation with the

YTD approach

BA - Annual Budget 0BA-Annual budget Central

BM - Monthly Budget 0BM-Monthly budget Central PER

0BM-Monthly budget Central YTD

BM_AR - Monthly Budget at actual rates

0BM_AR - Actual rates for BM 0BM_AR - Actual rates for BM

F09 - September Forecast 0F09-Forecast Central PER 0F09-Forecast Central YTD


0F09TEC1-Forecast Central PER 0F09TEC1-Forecast Central YTD


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Report and Analysis Process principles

Once the consolidation process is completed, the last group of tasks in each Business Process Flow consists in retrieving and analyzing the consolidated data thanks to the financial statements and accounting reports that are made available to end-users in the starter kit configuration. According to the version, comparisons with other relevant versions are proposed.

For instance, for the September Forecast, it is possible to retrieve a comparison with previous year’s Actual and Monthly budget at Actual rate.

ACTUAL BM_AR F09TEC1

December 2017 December 2018 December 2018 F09-BM Var. % F09-A Var. %

P1110 - Revenues 63 882 67 179 67 418 239 +0% 3 536 +6%

P1119T - Revenues 63 882 67 179 67 418 239 +0% 3 536 +6%

P1120 - Cost of sales (40 094) (39 536) (39 775) (239) -1% 319 +1%

P119CL - Clearing account - Gross profit (0) (0) 0 - 0 -

P1129T - Cost of sales (40 094) (39 536) (39 775) (239) -1% 319 +1%

P119T - Gross profit 23 788 27 643 27 643 (0) -0% 3 855 +16%

P1210 - Other income 5 859 6 964 6 643 (321) -5% 784 +13%

P129T - Other income 5 859 6 964 6 643 (321) -5% 784 +13%

P1310 - Distribution costs (635) (921) (682) 239 +26% (47) -7%

P1410 - Administrative expenses (1 412) (1 114) (1 196) (82) -7% 215 +15%

P1510 - Other expenses (2 188) (1 714) (1 714) 0 +0% 474 +22%

P159CL - Clearing account - Operating profit 0 (0) (0) +400% (0) -

P159T - Other expenses (2 188) (1 714) (1 714) (0) -0% 474 +22%

P169T - Other gains (losses) 15 429 15 429 0 +0% 15 429 -

P199T - Operating profit 25 412 46 286 46 121 (164) -0% 20 710 +81%

P2120 - Interest income 11 153 11 971 12 450 479 +4% 1 297 +12%

P2130 - Financial fair value gains or losses 0 - 0 -

P2140 - Dividends (0) (0) 0 +0% (0) -

P2150 - Other financial income 1 341 1 286 1 286 (0) -0% (55) -4%

P219T - Finance income 12 494 13 257 13 736 479 +4% 1 242 +10%

P2210 - Allowance for provisions on shares 0 - 0 -

P2220 - Interest expenses (1 906) (1 686) (1 686) 0 +0% 220 +12%

P2230 - Other financial expenses (847) (964) (964) (0) -0% (117) -14%

P229CL - Clearing account - Financial result (0) (0) 0 - 0 -

P22BL - Balancing account - Income statement 0 - 0 -

P229T - Finance costs (2 753) (2 650) (2 650) 0 +0% 103 +4%

P299T - Financial result 9 741 10 607 11 086 479 +5% 1 345 +14%

P3000 - Share of P&L of associates and JV

accounted for using EM2 372 2 314 2 319 4 +0% (53) -2%

P499T - Profit (loss) before tax 37 525 59 207 59 526 319 +1% 22 001 +59%

P5010 - Income tax (10 588) (11 571) (11 811) (239) -2% (1 222) -12%

P5020 - Deferred tax (847) (964) (964) (0) -0% (117) -14%

P599T - Tax (11 435) (12 536) (12 775) (239) -2% (1 340) -12%

P699T - Profit (loss) from continuing operations 26 089 46 671 46 751 79 +0% 20 661 +79%

P7000 - Profit (loss) from discontinued operations 0 - 0 -

P999T - Net income (loss) 26 089 46 671 46 751 79 +0% 20 661 +79%

The list of all the reports available in the Starter kit for IFRS is presented in the Chapter 6 of the Appendix.


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Annual Budget (BA) Data process flow


Input forms are grouped together in the INPUT / BA directory as follows:

1. Closing balances (Profit and Loss and Statement of Cash Flows)

4. Intercompany details

The list of input forms is presented in the Chapter 6 of the Appendix.

Business Process Flow 0BA- Annual Budget Local

In this Data Entry Business Process Flow for Annual Budget, are listed the tasks for uploading data from a source system, entering balance data, running the controls and checking data consistency, matching Intercompany declarations from other entities as well as for submitting data.


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Consolidation of Annual Budget The BPF for the central end-user is presented hereafter.

0BA – Annual budget central


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Monthly Budget (BM) - Periodic approach

Data process flow


Input forms are grouped together in the INPUT / BM (PER) directory of the PERIODICENTRY Model as follows:


2. Intercompany details for the Profit and Loss (for each month) and for the Statement of Cash Flows (for each quarter)

The Monthly Budget input forms are preloaded by the central site with Annual Budget data for comparative purposes. This is done in the BPC – Monthly Budget central PER – Preparatory tasks.

Business Process Flow 0BM-Monthly Budget Local PER

In this Data Entry Business Process Flow for Monthly Budget using the PER approach, are listed the tasks for uploading data from a source system, entering balance data, running the controls and checking data


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consistency, transform periodic data into year-to-date data, matching Intercompany declarations from other entities as well as for submitting data.

Consolidation of Monthly Budget (Periodic approach)

In the PER approach, periodic data entered in the input forms is cumulated and transferred to the Consolidation Model that stores the local and consolidated YTD data, either by the local or the central site.


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Monthly Budget (BM) - Year-to-date approach

Data process flow


Input forms are grouped together in the INPUT / BM (YTD) directory of the CONSOLIDATION Model as follows:


2. Intercompany details for the Profit and Loss(for each month) and for the Statement of Cash Flows (for each quarter)

Business Process Flow 0BM-Monthly Budget Local YTD This BPF is similar to BPF for the periodic approach but the Enter data group of tasks is linked to the input forms dedicated to the YTD approach and there is no Transfer of data tasks.


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BPF at group level for Monthly budget consolidation (YTD approach)


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Monthly Budget at Actual rate (BM_AR) There is no data collection for this version and therefore only a BPF at Group level. This BPF enables you to consolidate Monthly Budget data using the current Actual rates and to compare Monthly Budget data with Actual data, excluding the impact of exchange rates changes. Analyses by account and by entities are available.


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September Forecast (F09) – Periodic approach Data process flow


Input forms are grouped together in the INPUT / F09 (PER) directory of the PERIODICENTRY Model as follows:


2. Intercompany details for the profit and Loss (for each month) and for the Statement of Cash Flows (for each quarter)

The September Forecast input forms are preloaded by the central site with decumulated data of Actual from January to September. This is done in the BPC – September Forecast- central PER – Preparatory tasks. Actual data cannot be changed.

Business Process Flow 0F09 - September Forecast PER Local

In this Data Entry Business Process Flow for September Forecast, are listed the tasks for uploading data from a source system, populating the last quarter with Monthly budget data, entering balance data, running the controls and checking data consistency, matching Intercompany declarations from other entities as well as for submitting data.


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An optional task at local site consists in populating the last quarter with data from the Monthly Budget. This data can be changed, which is not the case of the Actual data.

ACTUAL F09

January

2018

February

2018March 2018 April 2018 May 2018 June 2018 July 2018

August

2018

September

2018

October

2018

November

2018

December

2018

P1110 - Revenues IC 1 130 1 130 1 130 1 130 1 130 1 130 1 130 1 130 1 130 1 125 1 125 1 125

P1120 - Cost of sales IC (700) (700) (700) (700) (700) (700) (700) (700) (700) (695) (695) (695)

P1210 - Other income IC 110 110 110 110 110 110 110 110 110 110 110 110

P1310 - Distribution costs IC (10) (10) (10) (10) (10) (10) (10) (10) (10) (15) (15) (15)

P1410 - Administrative expenses IC (20) (20) (20) (20) (20) (20) (20) (20) (20) (25) (25) (25)

P1510 - Other expenses IC (30) (30) (30) (30) (30) (30) (30) (30) (30) (30) (30) (30)

Once the periodic data is entered, validated and submitted, the local user transfers it to the CONSOLIDATION Model. Periodic data is transformed into year-to-date data during this action of transfer.

Separation columnJanuary

2018

February

2018March 2018 April 2018 May 2018 June 2018 July 2018

August

2018

September

2018

October

2018

November

2018

December

2018

P1110 - Revenues IC 1 130 2 260 3 390 4 520 5 650 6 780 7 910 9 040 10 170 11 295 12 420 13 545

P1120 - Cost of sales IC 700 1 400 2 100 2 800 3 500 4 200 4 900 5 600 6 300 (6 995) (7 690) (8 385)

P1210 - Other income IC 110 220 330 440 550 660 770 880 990 1 100 1 210 1 320

P1310 - Distribution costs IC 10 20 30 40 50 60 70 80 90 (105) (120) (135)

P1410 - Administrative expenses IC 20 40 60 80 100 120 140 160 180 (205) (230) (255)

P1510 - Other expenses IC 30 60 90 120 150 180 210 240 270 (300) (330) (360)

Consolidation of September Forecast Data collected at local site for the September Forecast can be consolidated using one of the two following process:

Consolidated the last quarter of the year and aggregate it to the consolidated data of Actual at the end of September.

Consolidated the year-to-date data (from January to December) collected at local site and enter manual journal entries to take into account the automatic or manual journal entries posted in the Actual consolidation of September, if needed.

There are two versions offered to consolidate data collected in the September Forecast corresponding to each option:


F09 Version is used to consolidate in the other case.

Optional task


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The recommended option is to use the F09TEC1 version. The corresponding BPF is the following:

0F09TEC1 – September forecast – Central - PER

This BPF guides the central end-user through the tasks he has to perform in order to prepare the data input forms for the local user who will use the periodic approach to enter data

In the consolidation task, it is specified that the user will consolidate the last quarter and aggregate it with Actual of September.

Before subsidiary starts entering data

After data has been entered by subsidiary


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In case the other option is chosen, the BPF used at group level is the following:

0F09 – September forecast – Central – PER


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September Forecast (F09) – Year-to-date approach

Data process flow


Input forms are grouped together in the INPUT / F09 (YTD) directory of the CONSOLIDATION Model as follows:


2. Intercompany details for the Profit and Loss (for each month) and for the Statement of Cash Flows (for each quarter)

Business Process Flow 0F09- September Forecast YTD Local


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Consolidation of September Forecast

As explained before, there are two versions offered to consolidate data collected in the September Forecast corresponding to the each option:


F09 version is used to consolidate in the other case. The corresponding BPF at group level are listed hereafter:

0F09TEC1 – September forecast – Central – YTD

0F09 – September forecast – Central – YTD


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Presentation of “full view” reports Comparison of Net income in Actual with Monthly Budget at Actual rate by account and by entity

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Se

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2017

Se

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2018

Se

pte

mb

er

2017

Se

pte

mb

er

2018

AC

TU

AL

BM

_A

RA

CT

UA

LB

M_A

RA

ctu

al V

ar.

%A

-BM

Var.

%A

CT

UA

LB

M_A

RA

CT

UA

LB

M_A

RA

ctu

al V

ar.

%A

-BM

Var.

%

P1110 -

Reve

nues

47 9

12

50 2

21

49 9

82

2 3

10

+5%

239

+0%

5 3

24

5 2

21

5 1

96

(102)

-2%

25

+0%

P1119T

- R

even

ues

47 9

12

50 2

21

49 9

82

2 3

10

+5%

239

+0%

5 3

24

5 2

21

5 1

96

(102)

-2%

25

+0%

P1120 -

Cost of sale

s(3

0 0

71)

(29 6

43)

(29 4

04)

428

+1%

(239)

-1%

(3 3

41)

(3 0

71)

(3 0

46)

270

+8%

(25)

-1%

P119C

L -

Cle

aring a

ccount -

Gro

ss p

rofit

(0)

(0)

0-

0-

(0)

(0)

0-

0-

P1129T

- C

ost

of

sale

s(3

0 0

71)

(29 6

43)

(29 4

04)

428

+1%

(239)

-1%

(3 3

41)

(3 0

71)

(3 0

46)

270

+8%

(25)

-1%

P119T

- G

ross p

rofi

t17 8

41

20 5

79

20 5

79

2 7

37

+15%

(0)

-0%

1 9

82

2 1

50

2 1

50

168

+8%

(0)

-0%

P1210 -

Oth

er

incom

e4 3

94

4 9

43

5 1

82

549

+12%

(239)

-5%

488

514

539

26

+5%

(25)

-5%

P129T

- O

the

r in

co

me

4 3

94

4 9

43

5 1

82

549

+12%

(239)

-5%

488

514

539

26

+5%

(25)

-5%

P1310 -

Dis

trib

utio

n c

osts

(476)

(446)

(686)

30

+6%

239

+35%

(53)

(46)

(71)

7+

12%

25

+35%

P1410 -

Adm

inis

trativ

e e

xpenses

(1 0

59)

(829)

(829)

230

+22%

0+

0%

(118)

(86)

(86)

32

+27%

0+

0%

P1510 -

Oth

er

exp

enses

(1 6

41)

(1 2

75)

(1 2

75)

366

+22%

0+

0%

(182)

(132)

(132)

50

+28%

0+

0%

P159C

L -

Cle

aring a

ccount -

Opera

ting p

rofit

(0)

(0)

(0)

-0

+0%

(0)

(0)

0-

0-

P159T

- O

the

r e

xp

en

se

s(1

641)

(1 2

75)

(1 2

75)

366

+22%

0+

0%

(182)

(132)

(132)

50

+28%

0+

0%

P169T

- O

the

r g

ain

s (

losse

s)

11 1

43

11 1

43

11 1

43

-0

+0%

1 1

43

1 1

43

1 1

43

-0

+0%

P199T

- O

pe

rati

ng

pro

fit

19 0

59

34 1

14

34 1

14

15 0

55

+79%

(0)

-0%

2 1

18

3 5

43

3 5

43

1 4

25

+67%

(0)

-0%

P2120 -

Inte

rest in

com

e8 3

65

9 3

57

8 8

79

992

+12%

479

+5%

929

986

936

56

+6%

50

+5%

P2130 -

Fin

ancia

l fair v

alu

e g

ain

s o

r lo

sses

0-

0-

0-

0-

P2140 -

Div

idends

0-

0-

0-

0-

P2150 -

Oth

er

financia

l incom

e1 0

06

957

957

(49)

-5%

0+

0%

112

100

100

(12)

-11%

0+

0%

P219T

- F

inan

ce

in

co

me

9 3

71

10 3

14

9 8

36

944

+10%

479

+5%

1 0

41

1 0

86

1 0

36

45

+4%

50

+5%

P2210 -

Allo

wance for

pro

visio

ns o

n s

hare

s0

-0

-0

-0

-

P2220 -

Inte

rest exp

enses

(1 4

29)

(1 2

21)

(1 2

21)

208

+15%

0+

0%

(159)

(136)

(136)

23

+15%

0+

0%

P2230 -

Oth

er

financia

l exp

enses

(635)

(718)

(718)

(83)

-13%

0+

0%

(71)

(75)

(75)

(4)

-6%

0+

0%

P229C

L -

Cle

aring a

ccount -

Fin

ancia

l result

(0)

(0)

0-

0-

(0)

(0)

0-

0-

P22B

L -

Bala

ncin

g a

ccount -

Incom

e s

tate

ment

0-

0-

0-

0-

P229T

- F

inan

ce

co

sts

(2 0

65)

(1 9

39)

(1 9

39)

125

+6%

0+

0%

(229)

(211)

(211)

19

+8%

0+

0%

P299T

- F

inan

cia

l re

su

lt7 3

06

8 3

75

7 8

96

1 0

69

+15%

479

+6%

812

875

825

63

+8%

50

+6%

P3000 -

Share

of P

&L o

f associa

tes a

nd J

V a

ccounte

d for

usin

g E

M1 7

79

1 6

90

1 6

71

(89)

-5%

19

+1%

198

130

129

(68)

-34%

1+

1%

P499T

- P

rofi

t (l

oss)

be

fore

tax

28 1

44

44 1

79

43 6

82

16 0

36

+57%

497

+1%

3 1

27

4 5

48

4 4

96

1 4

21

+45%

51

+1%

P5010 -

Incom

e tax

(7 9

41)

(8 8

54)

(8 6

14)

(912)

-11%

(239)

-3%

(882)

(925)

(900)

(43)

-5%

(25)

-3%

P5020 -

Defe

rred tax

(635)

(718)

(718)

(83)

-13%

0+

0%

(71)

(75)

(75)

(4)

-6%

0+

0%

P599T

- T

ax

(8 5

76)

(9 5

71)

(9 3

32)

(995)

-12%

(239)

-3%

(953)

(1 0

00)

(975)

(47)

-5%

(25)

-3%

P699T

- P

rofi

t (l

oss)

fro

m c

on

tin

uin

g o

pe

rati

on

s19 5

67

34 6

08

34 3

50

15 0

41

+77%

258

+1%

2 1

74

3 5

48

3 5

21

1 3

74

+63%

26

+1%

P7000 -

Pro

fit (

loss)

from

dis

contin

ued o

pera

tions

0-

0-

0-

0-

P999T

- N

et

inco

me

(lo

ss)

19 5

67

34 6

08

34 3

50

15 0

41

+77%

258

+1%

2 1

74

3 5

48

3 5

21

1 3

74

+63%

26

+1%

Pe

rio

dic

P999T

- N

et

inco

me

(lo

ss)

! S

ele

ct

the P

&L a

ccount

and t

he m

onth

period

Ye

ar

To

Date

Se

pte

mb

er

2017

Se

pte

mb

er

2018

Se

pte

mb

er

2017

Se

pte

mb

er

2018

AC

TU

AL

BM

_A

RA

CT

UA

LB

M_A

RA

ctu

al V

ar.

%A

-BM

Var.

%A

CT

UA

LB

M_A

RA

CT

UA

LB

M_A

RA

ctu

al V

ar.

%A

-BM

Var.

%

GT

10 -

Glo

bal t

estin

g -

US

A 1

04 4

47

6 9

93

6 9

29

2 5

46

+57%

64

+1%

494

1 7

93

1 7

86

1 2

99

+263%

7+

0%

GT

20 -

Glo

bal t

estin

g -

US

A 2

04 4

47

15 8

50

15 7

86

11 4

03

+256%

64

+0%

494

650

643

156

+32%

7+

1%

GT

21 -

Glo

bal t

estin

g -

US

A 2

14 4

47

2 6

00

2 5

71

(1 8

47)

-42%

29

+1%

494

00

(494)

-100%

0-

GT

22 -

Glo

bal t

estin

g -

US

A 2

2889

520

514

(369)

-42%

6+

1%

99

00

(99)

-100%

0-

GT

23 -

Glo

bal t

estin

g -

US

A 2

31 6

25

1 6

07

1 6

25

-18

+1%

325

321

325

-4

+1%

AM

ER

ICA

S -

To

tal A

me

ricas

14 2

31

27 5

88

27 4

07

13 3

57

+94%

181

+1%

1 5

81

2 7

68

2 7

50

1 1

87

+75%

18

+1%

GT

40 -

Glo

bal t

estin

g -

Japan 4

0889

1 1

70

1 1

57

281

+32%

13

+1%

99

130

129

31

+32%

1+

1%

AP

J -

To

tal A

PJ

889

1 1

70

1 1

57

281

+32%

13

+1%

99

130

129

31

+32%

1+

1%

GT

30 -

Glo

bal t

estin

g -

UK

30

2 2

24

2 9

25

2 8

93

701

+32%

32

+1%

247

325

321

78

+32%

4+

1%

GT

31 -

Glo

bal t

estin

g -

UK

31

2 2

24

2 9

25

2 8

93

701

+32%

32

+1%

247

325

321

78

+32%

4+

1%

EM

EA

- T

ota

l E

ME

A4 4

47

5 8

50

5 7

86

1 4

03

+32%

64

+1%

494

650

643

156

+32%

7+

1%

AL

L_E

NT

ITY

- T

ota

l A

ll E

nti

tie

s19 5

67

34 6

08

34 3

50

15 0

41

+77%

258

+1%

2 1

74

3 5

48

3 5

21

1 3

74

+63%

26

+1%

Pe

rio

dic


39

Comparison of Net variation of cash flows in Actual and Monthly budget at Actual rate by account and by entity

Ye

ar

To

Date

2017 Q

uart

er

32018 Q

uart

er

32017 Q

uart

er

32018 Q

uart

er

3

AC

TU

AL

BM

_A

RA

CT

UA

LB

M_A

RA

ctu

al V

ar.

%A

-BM

Var.

%A

CT

UA

LB

M_A

RA

CT

UA

LB

M_A

RA

ctu

al V

ar.

%A

-BM

Var.

%

SC

F1000 -

Pro

fit (

loss)

19 5

67

34 6

08

34 3

50

15 0

41

+77%

258

+1%

6 5

22

8 3

58

8 2

79

1 8

36

+28%

79

+1%

SC

F2010 -

Adju

stm

ents

for

incom

e tax

exp

ense

8 5

76

9 5

71

9 3

32

995

+12%

239

+3%

2 8

59

3 0

00

2 9

25

141

+5%

75

+3%

SC

F2020 -

Adju

stm

ents

for

finance c

osts

(6 9

35)

(8 1

36)

(7 6

57)

(1 2

00)

-17%

(479)

-6%

(2 3

12)

(2 5

50)

(2 4

00)

(238)

-10%

(150)

-6%

SC

F2110 -

Adju

stm

ents

for

decre

ase (

incre

ase)

in in

vento

ries

0-

0-

0-

0-

SC

F2120 -

Adj.

for

decre

ase (

incre

ase)

in tra

de r

eceiv

able

s571

571

-571

-571

571

-571

-

SC

F2130 -

Adj.

for

decre

ase (

incre

ase)

in o

ther

op. re

ceiv

.0

-0

-0

-0

-

SC

F2140 -

Adj.

for

incre

ase (

decre

ase)

in tra

de p

aya

ble

s0

-0

-0

-0

-

SC

F2150 -

Adj.

for

incre

ase (

decre

ase)

in o

ther

op. paya

ble

s0

-0

-0

-0

-

SC

F210B

- A

dj.

for

incre

ase (

decre

ase)

in w

ork

ing c

apita

l536

0-

(536)

-100%

179

0-

(179)

-100%

TS

CF

210 -

Ad

j. f

or

incre

ase

(d

ecre

ase

) in

wo

rkin

g c

ap

ital

571

536

571

-36

+7%

571

179

571

-393

+220%

TS

CF

220 -

Ad

j. f

or

de

pre

cia

tio

n, am

ort

izati

on

, p

rov

isio

n, im

pair

.143

214

143

-(7

1)

-33%

143

71

143

-71

+100%

SC

F2270 -

Adju

stm

ents

for

pro

fits o

f associa

tes

(1 7

79)

(1 6

90)

(1 6

71)

89

+5%

(19)

-1%

(593)

(390)

(386)

203

+34%

(4)

-1%

SC

F2280 -

Oth

er

adju

stm

ents

for

non-c

ash it

em

s0

-0

-0

-0

-

SC

F2310 -

Adj.

for

losses (

gain

s)

on d

isposal o

f N

C a

ssets

(11 1

43)

(11 1

43)

(11 1

43)

-0

+0%

(1 1

43)

(1 1

43)

(1 1

43)

-0

+0%

SC

F2320 -

Oth

er

adj.

with

cash e

ffects

in in

v.or

fin. C

F0

-0

-0

-0

-

SC

F232B

- O

ther

adj.

for

reconcile

pro

fit(loss)

0-

0-

0-

0-

TS

CF

230 -

Oth

er

ad

j. f

or

reco

ncile

pro

fit(

loss)

(1 7

79)

(12 8

33)

(12 8

14)

(11 0

54)

-621%

(19)

-0%

(593)

(1 5

33)

(1 5

29)

(940)

-159%

(4)

-0%

TS

CF

200 -

Ad

justm

en

ts f

or

reco

ncile

pro

fit

(lo

ss)

(138)

(10 6

83)

(10 3

89)

(10 5

45)

-7661%

(294)

-3%

(46)

(369)

(754)

(323)

-703%

385

+51%

SC

F3100 -

Inte

rests

paid

(1 4

29)

(1 2

21)

208

+15%

(1 2

21)

-(4

76)

(407)

69

+15%

(407)

-

SC

F3200 -

Incom

e taxe

s (

refu

nd)

paid

(8 5

76)

(9 5

71)

(995)

-12%

(9 5

71)

-(2

859)

(3 0

00)

(141)

-5%

(3 0

00)

-

SC

F3300 -

Oth

er

inflo

ws (

outflo

ws)

of cash

0-

0-

0-

0-

SC

F300B

- O

ther

(10 5

54)

0-

10 5

54

+100%

(3 3

32)

0-

3 3

32

+100%

TS

CF

300 -

Ne

t cash

flo

ws f

rom

(u

se

d in

) o

pe

rati

ng

acti

vit

ies

9 4

24

13 1

32

13 4

07

3 7

09

+39%

(275)

-2%

3 1

41

4 5

82

4 1

93

1 4

41

+46%

389

+9%

Pe

rio

dic

TS

CF

300 -

Ne

t cash

flo

ws f

rom

(u

se

d in

) o

pe

rati

ng

acti

vit

ies

! S

ele

ct

the C

ash F

low

account

and t

he a

ppro

priate

quart

er

Ye

ar

To

Date

2017 Q

uart

er

32018 Q

uart

er

32017 Q

uart

er

32018 Q

uart

er

3

AC

TU

AL

BM

_A

RA

CT

UA

LB

M_A

RA

ctu

al V

ar.

%A

-BM

Var.

%A

CT

UA

LB

M_A

RA

CT

UA

LB

M_A

RA

ctu

al V

ar.

%A

-BM

Var.

%

GT

10 -

Glo

bal t

estin

g -

US

A 1

02 3

56

3 9

93

4 0

93

1 6

37

+69%

(100)

-2%

785

1 8

07

1 3

64

1 0

22

+130%

443

+32%

GT

20 -

Glo

bal t

estin

g -

US

A 2

02 3

56

3 4

29

3 4

93

1 0

73

+46%

(64)

-2%

785

1 1

14

1 1

36

329

+42%

(21)

-2%

GT

21 -

Glo

bal t

estin

g -

US

A 2

12 3

56

1 4

57

1 4

86

(899)

-38%

(29)

-2%

785

00

(785)

-100%

0-

GT

22 -

Glo

bal t

estin

g -

US

A 2

20

00

0-

0-

00

00

-0

-

GT

23 -

Glo

bal t

estin

g -

US

A 2

3911

929

911

-(1

8)

-2%

546

557

546

-(1

1)

-2%

AM

ER

ICA

S -

To

tal A

me

ricas

7 0

68

9 7

89

10 0

00

2 7

22

+39%

(211)

-2%

2 3

56

3 4

68

3 0

57

1 1

12

+47%

411

+13%

GT

40 -

Glo

bal t

estin

g -

Japan 4

00

00

0-

0-

00

00

-0

-

AP

J -

To

tal A

PJ

00

00

-0

-0

00

0-

0-

GT

30 -

Glo

bal t

estin

g -

UK

30

1 1

78

1 7

04

1 7

36

526

+45%

(32)

-2%

393

568

579

175

+45%

(11)

-2%

GT

31 -

Glo

bal t

estin

g -

UK

31

1 1

78

1 6

39

1 6

71

461

+39%

(32)

-2%

393

546

557

154

+39%

(11)

-2%

EM

EA

- T

ota

l E

ME

A2 3

56

3 3

43

3 4

07

987

+42%

(64)

-2%

785

1 1

14

1 1

36

329

+42%

(21)

-2%

AL

L_E

NT

ITY

- T

ota

l A

ll E

nti

tie

s9 4

24

13 1

32

13 4

07

3 7

09

+39%

(275)

-2%

3 1

41

4 5

82

4 1

93

1 4

41

+46%

389

+9%

Pe

rio

dic


40

SETS OF SAMPLE DATA

Three sets of consolidated data are provided with the starter kit:

a set of data for legal consolidation demonstrating all the automatic process configured in the Actual version,

a set of data demonstrating a full reporting process with Actual data over two years, annual and monthly budget, monthly budget converted using current Actual exchange rates and forecast data.

The standard set is the most complete and should be considered as the reference set. Within these sets, the first periods (2015.12 and 2019.12) are only the closing position.

Set focused on legal consolidation (Actual)

TIME VERSION ENTITY CONSOSCOPE CONSOLIDATION CURRENCY

2019.12 2020.12 2021.12

ACTUAL S000,S001, S002,

S003, S004, S005, S006

CORPORATE EUR

Set demonstrating a full reporting process

TIME VERSION ENTITY CONSOSCOPE CONSOLIDATION CURRENCY

2016.12

2017.01 to 2017.12

2018.01 to 2018.09

ACTUAL

GT00, GT10, GT20, GT21, GT22, GT23, GT24, GT30, GT31,

GT32, GT40

CORPORATE EUR

2018.12

BA


GT32, GT40

CORPORATE EUR

2018.01 to 2018.12

BM


GT32, GT40

CORPORATE EUR

2018.01 to 2018.12

BM_AR


GT32, GT40

CORPORATE EUR

2017.12

2018.01 to 2018.12

F09TEC1 / F09


GT32, GT40

CORPORATE EUR

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Documents

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