SAP BUSINESSOBJECTS PLANNING AND CONSOLIDATION, VERSION FOR THE MICROSOFT PLATFORM STARTER KIT FOR IFRS

Transcription

1 SAP BUSINESSOBJECTS PLANNING AND CONSOLIDATION, VERSION FOR THE MICROSOFT PLATFORM STARTER KIT FOR IFRS Simplified Configuration Description (Appendix)

2 Copyright 2009 SAP BusinessObjects. All rights reserved. SAP BusinessObjects and its logos, BusinessObjects, Crystal Reports, SAP BusinessObjects Rapid Mart, SAP BusinessObjects Data Insight, SAP BusinessObjects Desktop Intelligence, SAP BusinessObjects Rapid Marts, SAP BusinessObjects Watchlist Security, SAP BusinessObjects Web Intelligence, and Xcelsius are trademarks or registered trademarks of Business Objects, an SAP company and/or affiliated companies in the United States and/or other countries. SAP is a registered trademark of SAP AG in Germany and/or other countries. All other names mentioned herein may be trademarks of their respective owners. Legal Disclaimer No part of this starter kit may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. The information in this starter kit is proprietary to SAP. No part of this starter kit s content may be reproduced, copied, or transmitted in any form or for any purpose without the express prior permission of SAP AG. This starter kit is not subject to your license agreement or any other agreement with SAP. This starter kit contains only intended content, and pre-customized elements of the SAP product and is not intended to be binding upon SAP to any particular course of business, product strategy, and/or development. Please note that this starter kit is subject to change and may be changed by SAP at any time without notice. SAP assumes no responsibility for errors or omissions in this starter kit. SAP does not warrant the accuracy or completeness of the information, text, pre-configured elements, or other items contained within this starter kit. SAP DOES NOT PROVIDE LEGAL, FINANCIAL OR ACCOUNTING ADVISE OR SERVICES. SAP WILL NOT BE RESPONSIBLE FOR ANY NONCOMPLIANCE OR ADVERSE RESULTS AS A RESULT OF YOUR USE OR RELIANCE ON THE STARTER KIT. THIS STARTER KIT IS PROVIDED WITHOUT A WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. SAP SHALL HAVE NO LIABILITY FOR DAMAGES OF ANY KIND INCLUDING WITHOUT LIMITATION DIRECT, SPECIAL, INDIRECT, OR CONSEQUENTIAL DAMAGES THAT MAY RESULT FROM THE USE OF THIS STARTER KIT. THIS LIMITATION SHALL NOT APPLY IN CASES OF INTENT OR GROSS NEGLIGENCE. The statutory liability for personal injury and defective products (under German law) is not affected. SAP has no control over the use of pre-customized elements contained in this starter kit and does not endorse your use of the starter kit nor provide any warranty whatsoever relating to third-party use of the starter kit.

3 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 Disclosures Cash Flow Statement List of Flows Accounting Flows Analysis Items List of Audit-IDs Chapter 3 Documents List of Input Schedules Actual Input Schedules Disclosures Central Data Input Schedules List of Retrieval Reports List of XBRL Financial Statements

4 Contents 4

5 Applications Applications List of Applications DESCRIPTION CashFlow Consolidation Disclosures ICMatching Ownership Rates 5

6 Dimensions 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 A1192 A1199T A1210 A1212 A1220 A1221 A1222 A1230 A1231 A1232 A1240 A1241 A1242 A1250 A1251 A1252 A1260 A1261 A1262 A1270 A1271 A1272 Goodwill Goodwill, Impair. Net goodwill Land, Gross Lands, Impair. Buildings, Gross Buildings, Dep. Buildings, Impair. Plant and equipment, Gross Plant and equipment, Dep. Plant and equipment, Impair. IT Equipment, Gross IT Equipment, Dep. IT Equipment, Impair. Fixtures and fittings, Gross Fixtures and fittings, Dep. Fixtures and fittings, Impair. Motor vehicles, Gross Motor vehicles, Dep. Motor vehicles, Impair. Other PPE, Gross Other PPE, Dep. Other PPE, Impair. 6

7 Dimensions 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 A1311 A1312 A139E A139T A1510 A1610 A169E A169T A1410 A1412 A1420 A1422 A1430 A1440 A1442 A1450 A1452 A1460 A147E A148E A149E A1510 A149T A1710 A1810 A1820 A189T A199T A2110 A2112 A2120 A2122 A2130 A2132 A2140 A2142 A219T A2210 Investment property, Gross Accumulated depreciation, Investment property Accumulated impairment, Investment property Intercompany elim (Disposal of invest. property) Investment property Investments in associates Non current available-for-sale investments Intercompany elim (Disposal of other fin. asset) Non current available-for-sale investments Investments in subsid., JV and assoc.-at cost Impairment on investments in subs., JV, Assoc. Non current receivables Impairment for non current receivables Derivatives, Non current Loans and receivables, Non current Impair. on loans and receivables, Non current Other financial assets, Non current Impair. on other financial assets, Non current Accrued financial income, Non current Intercompany elim (Shares) Intercompany elim (Shareholders) Intercompany elim (Disposal of fin. assets) Investments in associates Other financial assets Deferred tax assets Prepaid expenses, Non current Other non current assets Other non current assets Non current assets Raw materials Provision on raw materials Work in progress Provision on work in progress Finished Goods Provision on finished goods Merchandises Provision on merchandises Inventories Trade receivables, Gross 7

8 Dimensions 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 A2310 A229T A2410 A2420 A2430 A2440 A2450 A2452 A2460 A249T A2510 A2540 A259T A2610 A3000 A269T A299T A999T Dividend receivables Income tax receivables Trade and other receivables Trading investments Current available-for-sale investments Derivatives, Current Accrued financial income, Current Loans and current account, Current Loans & current acc., Allow. for bad/doubt. debts Other current financial assets Other current financial assets Prepaid expenses, Current Other current assets Other current assets Cash and cash equivalents NC assets and disposal groups held for sale Cash and cash equivalents Current assets Total assets 8

9 Dimensions 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 E1342 E139CR E139CI E1389T E139T E1410 E149T Cumul. transl. differences - reserves Group Cumul. transl. differences - income Group Cumul. translation difference - reserves - Total Cumul. translation differences - Income - Total Translation differences Other reserves Treasury shares 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 E2120 E2130 E2140 E2150 E2160 E2170 E299T E999T Non-controlling interest reserves and retained earnings Cumul. Translation differences Non-controlling interest Revaluation and other reserves Non-controlling interest Hedging reserves Non-controlling interest Def. taxes recognized in equity Non-controlling interest Treasury shares Non-controlling interest Non-controlling interest income Non-controlling interest NCI 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 L3220 L3230 L3240 L3250 Warranty provisions, Non current Restructuring provisions, Non current Legal proceedings provisions, Non current Onerous contracts provisions, Non current Decommis., restor. & rehabilit. Costs, Non current 9

10 Dimensions CODE DESCRIPTION (Equity and Liabilities) L3260 Other provisions, Non current L329T Non current provisions L3310 L339T L3420 L349E L3410 L349T L3510 L399T L4110 L4120 L419E L4221 L4222 L4223 L4224 L4225 L4226 L4529T L4210 L4280 L419T L4310 L4320 L4330 L4340 L4350 L4360 L4370 L4380 L439E L439T L4410 L4420 L4430 L4440 L4450 L4460 L4470 L449T L450S L4510 L4540 L459E L459T Post employment benefit obligations, Non current Post employment benefit obligations, Non current Post employment benefit obligations, Deferred income, Non current Non current Intercompany elim (Other non current liabilities) Other non current liabilities Other non current liabilities Deferred income tax liability Non current liabilities Current trade payables Other payables, Current Intercompany elim (Trade and other payables) Debts on purchase of intangible assets Debts on purchase of PPE Debts on purchase of investment property Debts on purchase of consolidated securities Debts on purchase of treasury shares Debts on purchase of other securities Payables on assets purchased Income tax payables Dividends payable Trade and other payables Bank borrowings, Current Finance leases, Current Bonds, Current Derivatives, Current Bank overdrafts (debts) Other financial liabilities, Current Accrued financial expenses, Current Bank overdrafts (cash equivalent) Intercompany elim (Current borrowings) Current borrowings Post employment benefit obligations, Current Warranty provisions, Current Restructuring provisions, Current Legal proceedings provisions, Current Onerous contracts provisions, Current Decommis., restor. & rehabilit. Costs, Current Other provisions, Current Current provisions Balance sheet Balancing account Deferred income, Current Other current liabilities Intercompany elim (Other current liabilities) Other current liabilities 10

11 Dimensions 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 R219E R299T R319T R3200 R329T R3300 R339T R3400 R3405 R3410 R3415 R3420 R3425 R3435 R3445 R3450 R3455 R3460 R3465 R349E R349T R399T R4110 R4120 R4130 R4140 R4150 R415E R4160 R4170 R4180 R4190 Cost of sales Intercompany eliminations (Cost of Sales) Cost of sales Gross margin Distribution costs Distribution costs Administrative expenses Administrative expenses Other operating expenses Profit or loss on sale of intangibles Profit or loss on sale of PPE Profit or loss on sale of investment property Profit or loss on sale of consolidated shares Profit or loss on sale of other financial assets Profit or loss on sale of disposal groups Profit or loss on consolidation Impairment of goodwill Net internal provision Operational fair value gains or losses Other operating income Intercompany eliminations (Operating income) Other operating income and expenses Operating profit Write back of provisions Interest income Other financial income Financial fair value gains or losses Dividends Intercompany eliminations (Dividends) Allowances for provisions Interest expenses Other financial expenses Merger result 11

12 Dimensions CODE DESCRIPTION (Income Statement) R419E Intercompany eliminations (Financial income) R419T Financial result R4300 R499T R5110 R5120 R519T R6110 R6120 R619T R7110 R699T R799T Share of profit of Associates Profit before tax Deferred tax Current income taxes Tax Profit from disc. operations before tax Income taxes from discontinued operations Profit from discontinued operations Non-controlling interest income Profit from ordinary activities Net profit Disclosures CODE XCD100 X3100 X3310 X3320 X3330 X3340 X3350 X399T XS110 XS120 XS130 XS140 XS199T XOA99T XOA00T XOL99T XOL00T YRA00 YRDA0 DESCRIPTION Dividends paid Sales Staff costs Depreciation costs Impairment costs Restructuring costs Other operating items Operating profit (by nature) Managers Foremen/ Technicians Employees Other employees Total headcount Obtained Commitments Off-balance sheet assets Agreed Commitments Off-balance sheet liabilities Earnings per share Diluted earnings per share 12

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 13

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 14

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 G01 G02 G03 G04 G05 G06 D01 D02 D03 DESCRIPTION Geography items Europe North & South America Asia Africa Australasia Middle East Maturity items Less than 1 year 2 to 5 years more than 5 years 15

16 List of Audit-IDs CODE INPUT INPUTADJ ALL_INPUT MJ_CORR RESTATED AJ_MTH_EQU AJ_MTH_PRO AJ_SCO_OUT AJ_SCO_INC PROPORT MJ_GWDEC MJ_EQU MJ_DTAX AJ_EQU AJ_PROV AJ_DIVI AJ_DISP AJ_ICEL AJ_CTA AJ_INVE AJ_GDWL AJ_SHEQ CONSOJE ALL_AUDITID DESCRIPTION Company Input Input Adjustments All Local Input Central Corrections Total restated Eliminations Equity Method Proportional Leaving companies New companies Proportionated Gross Goodwill Equity Method - Manual Deferred taxes Equity Method Internal provisions Dividends Gain/loss on disposals of assets Intercompany Eliminations Exchange rate difference Investments Elimination Goodwill - split Stock Holder Equities Consolidation entries Total Adjusted 16

17 Documents Documents List of Input Schedules Actual Input Schedules BOOK SHEET DESCRIPTION Workbook 1 Actual Statement Workbook 2 Workbook 3 Workbook 4 Workbook 5 Workbook 6 Workbook 7 Workbook 8 Workbook 9 Workbook 10 Sheet 1 Assets Sheet 2 Equity & Liabilities Sheet 3 Income Statement Non-Current Assets Sheet 1 Intangible Assets Sheet 2 Tangible Assets Sheet 3 Other Non-Current Financial Assets Sheet 1 Financial Assets Sheet 2 Investment Property Current Assets Sheet 1 Inventories Sheet 2 Trade Sheet 3 Cash Sheet 4 Current Financial Sheet 5 Other Current Net Equity Sheet 1 Net Equity Sheet 2 Dividens Paid Changes in Liabilities Sheet 1 Financial Debts and Non-Current Liabilities Sheet 2 Provisions Sheet 2 Other Non-Current Liabilites Tax Statement Sheet 1 Taxes Specific Operations Sheet 1 Specific Operations Intercompany Input Balance Multiple Accounts Sheet 1 Intercompany - Balance Sheet Sheet 2 Intercompany Income Statement Intercompany Single Account Detail 17

18 Disclosures BOOK SHEET DESCRIPTION Workbook 1 Disclosures by Geography Workbook 2 Workbook 3 Workbook 4 Workbook 5 Workbook 6 Sheet 1 Sales by Geographical Area Disclosures by Maturity Sheet 1 Receivables by Maturity Sheet 2 Payables by Maturity Operating Profit by Nature Sheet 1 Operating Profit by Nature Headcounts Sheet 1 Headcounts 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 Intercompany Single Account Detail Central Data Input Schedules BOOK SHEET DESCRIPTION Workbook 1 Rates Workbook 1 Sheet 1 Rates Sheet 2 Rates End of Periods Consolidation Perimeters Sheet 1 Perimeters Sheet 2 Variations 18

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 Intercompany Ledgers 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 Matching Debit Credit ledger Disclosure reports Sales by Geographical Area Headcount Operating Profit by Nature Maturity Analysis 19

20 List of XBRL Financial Statements DESCRIPTION Balance Sheet Income Statement Cash Flow Statement Statement of Changes in Equity 20