SAP® BUSINESSOBJECTS™ PLANNING AND CONSOLIDATION, VERSION FOR THE MICROSOFT PLATFORM

STARTER KIT FOR IFRS � Simplified Configuration Description

(Appendix)

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Contents

Chapter 1 Applications ............................................................................................................................ 5

List of Applications .................................................................................................................... 5

Chapter 2 Dimensions .............................................................................................................................. 6

List of Financial Accounts ......................................................................................................... 6

Assets ............................................................................................................................... 6

Equity and Liabilities ......................................................................................................... 9

Income Statement ........................................................................................................... 11

Disclosures ..................................................................................................................... 12

Cash Flow Statement ..................................................................................................... 13

List of Flows ............................................................................................................................ 15

Accounting Flows ............................................................................................................ 15

Analysis Items ................................................................................................................. 15

List of Audit-IDs ....................................................................................................................... 16

Chapter 3 Documents ............................................................................................................................ 17

List of Input Schedules............................................................................................................ 17

Actual Input Schedules ................................................................................................... 17

Disclosures ..................................................................................................................... 18

Central Data Input Schedules ......................................................................................... 18

List of Retrieval Reports.......................................................................................................... 19

List of XBRL Financial Statements ......................................................................................... 20

Contents

4

Applications

5

Applications

List of Applications

DESCRIPTION

CashFlow

Consolidation

Disclosures

ICMatching

Ownership

Rates

Dimensions

6

Dimensions

List of Financial Accounts

Assets

CODE DESCRIPTION (Assets)

A1110 Development costs, Gross

A1111 Accumulated amortisation, Development costs

A1112 Accumulated impairment, Development costs

A1120 Patents, trademarks and other rights, Gross

A1121 Patents, trademarks and other rights, Amort.

A1122 Patents, trademarks and other rights, Impair.

A1130 Software, Gross

A1131 Software, Amort.

A1132 Software, Impair.

A1140 Other intangible assets, Gross

A1141 Other intangible assets, Amort.

A1142 Other intangible assets, Impair.

A1180E Intercompany elim (Disposal of intang. asset)

A1188T Intangible assets

A1190 Goodwill

A1192 Goodwill, Impair.

A1199T Net goodwill

A1210 Land, Gross

A1212 Lands, Impair.

A1220 Buildings, Gross

A1221 Buildings, Dep.

A1222 Buildings, Impair.

A1230 Plant and equipment, Gross

A1231 Plant and equipment, Dep.

A1232 Plant and equipment, Impair.

A1240 IT Equipment, Gross

A1241 IT Equipment, Dep.

A1242 IT Equipment, Impair.

A1250 Fixtures and fittings, Gross

A1251 Fixtures and fittings, Dep.

A1252 Fixtures and fittings, Impair.

A1260 Motor vehicles, Gross

A1261 Motor vehicles, Dep.

A1262 Motor vehicles, Impair.

A1270 Other PPE, Gross

A1271 Other PPE, Dep.

A1272 Other PPE, Impair.

Dimensions

7

CODE DESCRIPTION (Assets)

A1280 Construction in progress, Gross

A1282 Accumulated impair., Construction in progress

A1290 Leased PPE

A1291 Leased PPE, Dep.

A1292 Leased PPE, Impair.

A129E Intercompany elim (Disposal of tangible asset)

A129T Property, plant and equipment

A1310 Investment property, Gross

A1311 Accumulated depreciation, Investment property

A1312 Accumulated impairment, Investment property

A139E Intercompany elim (Disposal of invest. property)

A139T Investment property

A1510 Investments in associates

A1610 Non current available-for-sale investments

A169E Intercompany elim (Disposal of other fin. asset)

A169T Non current available-for-sale investments

A1410 Investments in subsid., JV and assoc.-at cost

A1412 Impairment on investments in subs., JV, Assoc.

A1420 Non current receivables

A1422 Impairment for non current receivables

A1430 Derivatives, Non current

A1440 Loans and receivables, Non current

A1442 Impair. on loans and receivables, Non current

A1450 Other financial assets, Non current

A1452 Impair. on other financial assets, Non current

A1460 Accrued financial income, Non current

A147E Intercompany elim (Shares)

A148E Intercompany elim (Shareholders)

A149E Intercompany elim (Disposal of fin. assets)

A1510 Investments in associates

A149T Other financial assets

A1710 Deferred tax assets

A1810 Prepaid expenses, Non current

A1820 Other non current assets

A189T Other non current assets

A199T Non current assets

A2110 Raw materials

A2112 Provision on raw materials

A2120 Work in progress

A2122 Provision on work in progress

A2130 Finished Goods

A2132 Provision on finished goods

A2140 Merchandises

A2142 Provision on merchandises

A219T Inventories

A2210 Trade receivables, Gross

Dimensions

8

CODE DESCRIPTION (Assets)

A2212 Trade receivables, Allow. for bad/doubt. debts

A2220 Other receivables, Gross

A2222 Other receivables, Allow. for bad/doubt. debts

A2271 Receivables on disposal of intangible assets

A2272 Receivables on diposal of PPE

A2273 Receivables on diposal of investment property

A2274 Receivables on disposal of cons. securities

A2275 Receivables on disposal of treasury shares

A2276 Receivables on disposal of other securities

A2279T Receivables from sale of fixed assets

A2280 Dividend receivables

A2310 Income tax receivables

A229T Trade and other receivables

A2410 Trading investments

A2420 Current available-for-sale investments

A2430 Derivatives, Current

A2440 Accrued financial income, Current

A2450 Loans and current account, Current

A2452 Loans & current acc., Allow. for bad/doubt. debts

A2460 Other current financial assets

A249T Other current financial assets

A2510 Prepaid expenses, Current

A2540 Other current assets

A259T Other current assets

A2610 Cash and cash equivalents

A3000 NC assets and disposal groups held for sale

A269T Cash and cash equivalents

A299T Current assets

A999T Total assets

Dimensions

9

Equity and Liabilities

CODE DESCRIPTION (Equity and Liabilities)

E1110 Capital

E1210 Share premium

E1310 Revaluation and other reserves

E1320 Hedging reserves

E1330 Def. taxes recognized in equity

E1379T Other reserves

E1340 Cumul. transl. differences - reserves – Group

E1342 Cumul. transl. differences - income – Group

E139CR Cumul. translation difference - reserves - Total

E139CI Cumul. translation differences - Income - Total

E1389T Translation differences

E139T Other reserves

E1410 Treasury shares

E149T Treasury shares

E1500 Net income for the period

E150S Net income – Balancing account

E1510 Retained earnings

E1520 Retained earnings –

E159T Retained earnings

E199T Capital and reserves

E2110 Non-controlling interest reserves and retained earnings

E2120 Cumul. Translation differences – Non-controlling interest

E2130 Revaluation and other reserves – Non-controlling interest

E2140 Hedging reserves – Non-controlling interest

E2150 Def. taxes recognized in equity – Non-controlling interest

E2160 Treasury shares – Non-controlling interest

E2170 Non-controlling interest income

E299T Non-controlling interest NCI

E999T Total Equity

L3110 Bank borrowings, Non current

L3120 Finance leases, Non current

L3130 Bonds, Non current

L3140 Derivatives, Non current

L3150 Other financial liabilities, Non current

L3160 Accrued financial expenses, Non current

L319E Intercompany elim (Non current financial debt )

L319T Non current financial debt

L3210 Warranty provisions, Non current

L3220 Restructuring provisions, Non current

L3230 Legal proceedings provisions, Non current

L3240 Onerous contracts provisions, Non current

L3250 Decommis., restor. & rehabilit. Costs, Non current

Dimensions

10

CODE DESCRIPTION (Equity and Liabilities)

L3260 Other provisions, Non current

L329T Non current provisions

L3310 Post employment benefit obligations, Non current

L339T Post employment benefit obligations, Non current Post employment benefit obligations, Non current L3420 Deferred income, Non current

L349E Intercompany elim (Other non current liabilities)

L3410 Other non current liabilities

L349T Other non current liabilities

L3510 Deferred income tax liability

L399T Non current liabilities

L4110 Current trade payables

L4120 Other payables, Current

L419E Intercompany elim (Trade and other payables)

L4221 Debts on purchase of intangible assets

L4222 Debts on purchase of PPE

L4223 Debts on purchase of investment property

L4224 Debts on purchase of consolidated securities

L4225 Debts on purchase of treasury shares

L4226 Debts on purchase of other securities

L4529T Payables on assets purchased

L4210 Income tax payables

L4280 Dividends payable

L419T Trade and other payables

L4310 Bank borrowings, Current

L4320 Finance leases, Current

L4330 Bonds, Current

L4340 Derivatives, Current

L4350 Bank overdrafts (debts)

L4360 Other financial liabilities, Current

L4370 Accrued financial expenses, Current

L4380 Bank overdrafts (cash equivalent)

L439E Intercompany elim (Current borrowings)

L439T Current borrowings

L4410 Post employment benefit obligations, Current

L4420 Warranty provisions, Current

L4430 Restructuring provisions, Current

L4440 Legal proceedings provisions, Current

L4450 Onerous contracts provisions, Current

L4460 Decommis., restor. & rehabilit. Costs, Current

L4470 Other provisions, Current

L449T Current provisions

L450S Balance sheet – Balancing account

L4510 Deferred income, Current

L4540 Other current liabilities

L459E Intercompany elim (Other current liabilities)

L459T Other current liabilities

Dimensions

11

CODE DESCRIPTION (Equity and Liabilities)

L5000 Liabil. Incl. in disp. Groups class. As held for sale

L499T Current liabilities

L989T Total liabilities

L9E9T Total Equity and liabilities

Income Statement

CODE DESCRIPTION (Income Statement)

R1100 Sales

R199T Sales

R2110 Cost of sales

R219E Intercompany eliminations (Cost of Sales)

R299T Cost of sales

R319T Gross margin

R3200 Distribution costs

R329T Distribution costs

R3300 Administrative expenses

R339T Administrative expenses

R3400 Other operating expenses

R3405 Profit or loss on sale of intangibles

R3410 Profit or loss on sale of PPE

R3415 Profit or loss on sale of investment property

R3420 Profit or loss on sale of consolidated shares

R3425 Profit or loss on sale of other financial assets

R3435 Profit or loss on sale of disposal groups

R3445 Profit or loss on consolidation

R3450 Impairment of goodwill

R3455 Net internal provision

R3460 Operational fair value gains or losses

R3465 Other operating income

R349E Intercompany eliminations (Operating income)

R349T Other operating income and expenses

R399T Operating profit

R4110 Write back of provisions

R4120 Interest income

R4130 Other financial income

R4140 Financial fair value gains or losses

R4150 Dividends

R415E Intercompany eliminations (Dividends)

R4160 Allowances for provisions

R4170 Interest expenses

R4180 Other financial expenses

R4190 Merger result

Dimensions

12

CODE DESCRIPTION (Income Statement)

R419E Intercompany eliminations (Financial income)

R419T Financial result

R4300 Share of profit of Associates

R499T Profit before tax

R5110 Deferred tax

R5120 Current income taxes

R519T Tax

R6110 Profit from disc. operations before tax

R6120 Income taxes from discontinued operations

R619T Profit from discontinued operations

R7110 Non-controlling interest income

R699T Profit from ordinary activities

R799T Net profit

Disclosures

CODE DESCRIPTION

XCD100 Dividends paid

X3100 Sales

X3310 Staff costs

X3320 Depreciation costs

X3330 Impairment costs

X3340 Restructuring costs

X3350 Other operating items

X399T Operating profit (by nature)

XS110 Managers

XS120 Foremen/ Technicians

XS130 Employees

XS140 Other employees

XS199T Total headcount

XOA99T Obtained Commitments

XOA00T Off-balance sheet assets

XOL99T Agreed Commitments

XOL00T Off-balance sheet liabilities

YRA00 Earnings per share

YRDA0 Diluted earnings per share

13

Cash Flow Statement

CODE DESCRIPTION (Cash Flow Statement)

C1100 Group net income

C1105 Minority interest income

C1109T Net income of the period

C1110 Elimination of income taxes

C1120 Elimination of depreciation and amortization

C1125 Elimination of provisions

C1129T Elim. of depreciation and provisions

C1150 Elimination of capital gains or losses (sale of assets)

C1155 Elimination of capital gains or losses (merger)

C1157 Elimination of capital gains or losses ( treasury share disposal)

C1159T Elimination of capital gains or losses

C2210 Change in receivables

C2220 Change in inventories

C2230 Change in operating debts

C2299T Changes in working capital

C1130 Elim. of income from associates

C1140 Dividends received from associates

C1145 Fair value gains / losses

C1170 Interest charges

C1175 Interest and dividends income

C1180 Other revenues & exp. without effect on cash flow

C3100 Income tax paid

C3099T Cash generated from operations

C4999T Net cash from operating activities

C5110 Consolidated securities investment

C5115 Cash inflow due to incoming entities

C5120 Disposal of consolidated companies

C5125 Cash outflow due to outgoing entities

C5130 Effect of restructuring (merger)

C5140 Effect of change in consolidation method

C5145 Effect of change in consolidation percentage

C5199T Effect of changes in group structure

C5210 Purchase of intangible assets (net of receivables)

C5220 Purchase of PPE (net of receivables)

C5299T Purchase of tangible and intangible assets

C5410 Disposal of intangible (net of receivables)

C5420 Disposal of PPE (net of receivables)

C5305 Purchase of investment property

C5310 Purchase of financial assets

C5499T Disposal of PPE and intangible

C5505 Disposal of investment property

C5510 Disposal of financial assets

14

CODE DESCRIPTION (Cash Flow Statement)

C5520 Sale of disposal groups

C5610 Changes in current investment

C5710 Interests received

C5810 Dividends received

C5999T Net cash from investing activities

C6100 Increase (decrease) in capital

C6200 Disposal (purchase) of treasury shares (net)

C6300 Proceeds from issue of long term debt

C6400 Repayments of long term debt

C6500 Changes in current debt

C6600 Interest paid

C6700 Dividends paid

C6999T Net cash from financing activities

C7100 Effect of foreign exchange rate change

C7200 Effect of change in accounting methods

C8100 Opening cash position

C8200 Closing cash position

C8999T Movement in cash and cash equivalents

15

List of Flows

Accounting Flows

CODE DESCRIPTION

F00 Opening position

F01 Incoming entities

F05 Net income allocation N-1

F06 Gross dividends paid

F10 Net income

F15 Variation

F20 Increase / Allowance

F30 Decrease

F35 Decrease / Wbk for consumption

F40 Subscription to capital inc./dec.

F50 Transfer

F55 Fair value

F60 Change in accounting policies

F70 Restructuring

F80 Foreign exchange gain/loss

F90 Change in consolidation method

F91 Change in consolidation rate

F92 Change in financial interest

F98 Outgoing entities

F99 Closing position

Analysis Items

CODE DESCRIPTION

Geography items

G01 Europe

G02 North & South America

G03 Asia

G04 Africa

G05 Australasia

G06 Middle East

Maturity items

D01 Less than 1 year

D02 2 to 5 years

D03 more than 5 years

16

List of Audit-IDs

CODE DESCRIPTION

INPUT Company Input

INPUTADJ Input Adjustments

ALL_INPUT All Local Input

MJ_CORR Central Corrections

RESTATED Total restated

AJ_MTH_EQU Eliminations Equity Method

AJ_MTH_PRO Proportional

AJ_SCO_OUT Leaving companies

AJ_SCO_INC New companies

PROPORT Proportionated

MJ_GWDEC Gross Goodwill

MJ_EQU Equity Method - Manual

MJ_DTAX Deferred taxes

AJ_EQU Equity Method

AJ_PROV Internal provisions

AJ_DIVI Dividends

AJ_DISP Gain/loss on disposals of assets

AJ_ICEL Intercompany Eliminations

AJ_CTA Exchange rate difference

AJ_INVE Investments Elimination

AJ_GDWL Goodwill - split

AJ_SHEQ Stock Holder Equities

CONSOJE Consolidation entries

ALL_AUDITID Total Adjusted

Documents

17

Documents

List of Input Schedules

Actual Input Schedules

BOOK SHEET DESCRIPTION

Workbook 1 Actual Statement

Sheet 1 Assets

Sheet 2 Equity & Liabilities

Sheet 3 Income Statement

Workbook 2 Non-Current Assets

Sheet 1 Intangible Assets

Sheet 2 Tangible Assets

Sheet 3 Other Non-Current

Workbook 3 Financial Assets

Sheet 1 Financial Assets

Sheet 2 Investment Property

Workbook 4 Current Assets

Sheet 1 Inventories

Sheet 2 Trade

Sheet 3 Cash

Sheet 4 Current Financial

Sheet 5 Other Current

Workbook 5 Net Equity

Sheet 1 Net Equity

Sheet 2 Dividens Paid

Workbook 6 Changes in Liabilities

Sheet 1 Financial Debts and Non-Current Liabilities

Sheet 2 Provisions

Sheet 2 Other Non-Current Liabilites

Workbook 7 Tax Statement

Sheet 1 Taxes

Workbook 8 Specific Operations

Sheet 1 Specific Operations

Workbook 9 Intercompany Input Balance – Multiple Accounts

Sheet 1 Intercompany - Balance Sheet

Sheet 2 Intercompany – Income Statement

Workbook 10 Intercompany – Single Account Detail

18

Disclosures

BOOK SHEET DESCRIPTION

Workbook 1 Disclosures by Geography

Sheet 1 Sales by Geographical Area

Workbook 2 Disclosures by Maturity

Sheet 1 Receivables by Maturity

Sheet 2 Payables by Maturity

Workbook 3 Operating Profit by Nature

Sheet 1 Operating Profit by Nature

Workbook 4 Headcounts

Sheet 1 Headcounts

Workbook 5 Disclosures IC Input Balance – Multiple accounts

Sheet 1 Intercompany – Receivables and Payables by Maturity

Sheet 2 Intercompany – Sales by Geographical Area

Sheet 3 Intercompany – Operating Profit by Nature

Workbook 6 Intercompany – Single Account Detail

Central Data Input Schedules

BOOK SHEET DESCRIPTION

Workbook 1 Rates

Sheet 1 Rates

Sheet 2 Rates – End of Periods

Workbook 1 Consolidation Perimeters

Sheet 1 Perimeters

Sheet 2 Variations

19

List of Retrieval Reports

DOC TYPE DESCRIPTION

Validation Reports

Work Status Report

Data Consistency Dashboard

Data Consistency - Details

Balance Sheet openings

Cash Flow Statement control

Financial Statements with breakdown

Consolidated Balance Sheet

Balance Sheet by Audit ID

Balance Sheet by Entity

Balance Sheet by Flow

Balance Sheet by Flow and Audit ID

Consolidated Income Statement

Income Statement by Audit ID

Income Statement by Entity

Consolidated Cash Flow Statement

Cash Flow Statement by Entity

Cash Flow Statement by Audit ID

Equity Statement

Consolidated Statement of Changes in Equity

Breakdown Reports

Breakdown by Audit ID

Breakdown by Audit ID and Partner

Breakdown by Entity

Breakdown by Entity and Audit ID

Breakdown by Audit ID and Entity

Breakdown by Partner

Breakdown by Partner and Audit ID

Intercompany

Intercompany Matching

Ledgers

Debit Credit ledger

Disclosure reports

Sales by Geographical Area

Headcount

Operating Profit by Nature

Maturity Analysis

20

List of XBRL Financial Statements

DESCRIPTION

Balance Sheet

Income Statement

Cash Flow Statement

Statement of Changes in Equity