AC660_EN_Col51_FV_Part_A4 (第6页) | ERP软件技术分享

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AC660 Lesson: Translation and Rounding Differences

Field/Data Type Value

Translation entry 050:

FS Item Set From100000to170099

X-299999 BS-Investments- From170401to191499

MachEquip-CommonStock

From191501to250099

From250101to299999

Exchange rateindicator 5

Translation Key 1

Translation differences:

Item (debit/credit) 250940

Subitem category 6

Subitem 120

Transaction Currency Checkthedefaultbox

Translation entry 060:

FS Item set: From300000to389999

X-389999IncomeStatement

Exchange rateindicator 6

Translation key 5

Translation differences:

Item (debit/credit) 250930

Subitem category 6

Subitem 120

Translation entry 070:

FS Item Set From: 390000

X-299999 BS-Investments-

MachEquip-CommonStock

Exchange rateindicator 6

Continued on next page

181

Field/Data Type	Value
Translation entry 050:
FS Item Set X-299999 BS-Investments- MachEquip-CommonStock	From100000to170099 From170401to191499 From191501to250099 From250101to299999
Exchange rateindicator	5
Translation Key	1
Translation differences:
Item (debit/credit)	250940
Subitem category	6
Subitem	120
Transaction Currency	Checkthedefaultbox
Translation entry 060:
FS Item set: X-389999IncomeStatement	From300000to389999
Exchange rateindicator	6
Translation key	5
Translation differences:
Item (debit/credit)	250930
Subitem category	6
Subitem	120
Translation entry 070:
FS Item Set X-299999 BS-Investments- MachEquip-CommonStock	From: 390000
Exchange rateindicator	6

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Unit4: CurrencyTranslation AC660

Field/Data Type Value

Translation key 5

Translationdifferences:

Item (debit/credit) 251200

Subitem category 6

Subitem 120

a) Todefineatranslation method, youchoose:

Menu Path: Tools→Customizing→IMG→ ExecuteProject→

SAPReferenceIMG→EnterpriseControlling→Consolidation→

Data→AutomaticPosting→CurrencyTranslation→Translation

Methods→DefineCurrencyTranslationMethods

1. Choose and make New entries

Field/Data Type Value

Translationmethod XY-01(XY=chartofaccounts)

Description TranslationmethodGr. ##

Reference exchange rate 5

ind.

Save your entries.

2. Double-click Method Entries folder.

• ChooseNewentriestodefinetheindividualmethodentries.

• Assignthenumber 010to thefirstentry.

Numberallsubsequententriessequentiallyinfurtherincrementsof10.

3. Usethedata for translation entry 010.

IntheFSitemsetblock, nameitem set 1X-191500 (whereX=the

letterforyourgroup(Aforgroup01,Eforgroup05,etc.)).

IntheRestricttoSubitemsblockenterthesetnameX-100(whereX

= theletter for yourgroup)and pressEnter.

ClickonItemSet1andchooseMaintainsetstogotothesetdefinition.

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182

Field/Data Type	Value
Translation key	5
Translationdifferences:
Item (debit/credit)	251200
Subitem category	6
Subitem	120

Field/Data Type	Value
Translationmethod	XY-01(XY=chartofaccounts)
Description	TranslationmethodGr. ##
Reference exchange rate ind.	5

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AC660 Lesson: Translation and Rounding Differences

This set should only contain the item “Fixed Assets”, restricted to

the opening balance.

Enter a description e.g. Fixed Assets.

Entertheitem191500intheFromvaluecolumn,andsavethisentry.

Place the cursor in the field Subitem Set in the frame for selecting

subitems.

ChooseMaintainSetstogotothesetdefinition

Enter name Opening Balance.

Enterthesubitem100intheFromvaluecolumn. Saveyourentries.

4. In the Type of translation frame, specify the currencytranslation

key 6.

In the Translation differences frame enter the item 250910 forboth

debitsandcreditsandpressEnter. Entersubitem120forbothdebits

and credits.

Savetheentries for thefirstmethodentry.

Usethesameprocedurefortheotherentries. ChoosetheNextEntry

iconatthetopofthepagetocreatethenextmethodentry.

Thedatatobeenteredislistedonthenextpage.

Note: Youhavealreadyentereddataforentry010.

Field/Data Type Value

Translation Entry 010:

FS Item Set: From: 191500

X-191500Fixed Assets

Subitem set: From: 100

X-100OpeningBalances

Translation key 6

Translation differences:

FS Item (debit/credit) 250910

Subitem category 6

Continued on next page

183

Field/Data Type	Value
Translation Entry 010:
FS Item Set: X-191500Fixed Assets	From: 191500
Subitem set: X-100OpeningBalances	From: 100
Translation key	6
Translation differences:
FS Item (debit/credit)	250910
Subitem category	6

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Unit4: CurrencyTranslation AC660

Field/Data Type Value

Subitem 120

Translation Entry 020:

FS Item Set:

X-191500Fixed Assets

Subitem Set: From120to299

X-999FixedAssetMovements

Exchange rateindicator 5

Translation key 1

Translation differences:

Item (debit/credit) 250910

Subitem category 6

Subitem 120

Translation Entry 030:

FS Item Set: From170100to170400

X-170100Investments

Translation key 3

Translation differences:

Item (debit/credit) 250920

Subitem category 6

Subitem 120

Translation Entry 040:

FS Item set: From: 250100

X-250100CommonStock

Translation key 4

Translation differences:

Item (debit/credit) 250930

Continued on next page

184

Field/Data Type	Value
Subitem	120
Translation Entry 020:
FS Item Set: X-191500Fixed Assets
Subitem Set: X-999FixedAssetMovements	From120to299
Exchange rateindicator	5
Translation key	1
Translation differences:
Item (debit/credit)	250910
Subitem category	6
Subitem	120
Translation Entry 030:
FS Item Set: X-170100Investments	From170100to170400
Translation key	3
Translation differences:
Item (debit/credit)	250920
Subitem category	6
Subitem	120
Translation Entry 040:
FS Item set: X-250100CommonStock	From: 250100
Translation key	4
Translation differences:
Item (debit/credit)	250930

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AC660 Lesson: Translation and Rounding Differences

Field/Data Type Value

Subitem category 6

Subitem 120

Translation Entry 050:

FS Item Set From100000to170099

X-299999BS-Investments-MachEquip- From170401to191499

Common Stock

From191501to250099

From250101to299999

Exchange RateIndicator 5

Translation Key 1

Translation differences:

Item (debit/credit) 250940

Subitem category 6

Subitem 120

Transaction Currency Checkthedefaultbox

Translation Entry 060:

FS Item set: From300000to389999

X-389999IncomeStatement

Exchange rate indicator 6

Translation key 5

Translation differences:

Item (debit/credit) 250930

Subitem category 6

Subitem 120

Translation Entry 070:

Continued on next page

185

Field/Data Type	Value
Subitem category	6
Subitem	120
Translation Entry 050:
FS Item Set X-299999BS-Investments-MachEquip- Common Stock	From100000to170099 From170401to191499 From191501to250099 From250101to299999
Exchange RateIndicator	5
Translation Key	1
Translation differences:
Item (debit/credit)	250940
Subitem category	6
Subitem	120
Transaction Currency	Checkthedefaultbox
Translation Entry 060:
FS Item set: X-389999IncomeStatement	From300000to389999
Exchange rate indicator	6
Translation key	5
Translation differences:
Item (debit/credit)	250930
Subitem category	6
Subitem	120
Translation Entry 070:

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Unit4: CurrencyTranslation AC660

Field/Data Type Value

FS Item Set From: 390000

X-299999BS-Investments-MachEquip-

Common Stock

Exchange rateindicator 6

Translation key 5

Translation differences:

Item (debit/credit) 251200

Subitem category 6

Subitem 120

2. Rounding rules

Definethefollowingroundingrulesinthesequencelisted:

-Annualnetincomeinthebalancesheetandincomestatement: differential

item251200RetainedEarnings-CurrentYear,subitem120Additions

- Balance sheet

-Differentialitem250950CurrencyTranslationAdjustments-Rounding,

subitem 120 Additions

- Income statement

-Differentialitem321300CurrencyTranslationDifference,I/S

Field/Data Type Value

Translation Entry 010:

From: 191500

FS Item Set:

X-191500 Fixed Assets

Continued on next page

186

Field/Data Type	Value
FS Item Set X-299999BS-Investments-MachEquip- Common Stock	From: 390000
Exchange rateindicator	6
Translation key	5
Translation differences:
Item (debit/credit)	251200
Subitem category	6
Subitem	120

Field/Data Type	Value
Translation Entry 010:
FS Item Set: X-191500 Fixed Assets	From: 191500

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AC660 Lesson: Translation and Rounding Differences

Field/Data Type Value

From: 100

Subitem set:

X-100Opening Balances

Translation key 6

Translation differences:

FS Item (debit/credit) 250910

Subitem category 6

Subitem 120

Translation Entry 020:

FS Item Set:

X-191500 Fixed Assets

From 120 to 299

Subitem Set:

X-999FixedAssetMovements

Exchange rateindicator 5

Translation key 1

Translation differences:

Item (debit/credit) 250910

Subitem category 6

Subitem 120

Translation Entry 030:

Continued on next page

187

Field/Data Type	Value
Subitem set: X-100Opening Balances	From: 100
Translation key	6
Translation differences:
FS Item (debit/credit)	250910
Subitem category	6
Subitem	120
Translation Entry 020:
FS Item Set: X-191500 Fixed Assets
Subitem Set: X-999FixedAssetMovements	From 120 to 299
Exchange rateindicator	5
Translation key	1
Translation differences:
Item (debit/credit)	250910
Subitem category	6
Subitem	120
Translation Entry 030:

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Unit4: CurrencyTranslation AC660

Field/Data Type Value

From170100to170400

FS Item Set:

X-170100 Investments

Translation key 3

Translation differences:

Item (debit/credit) 250920

Subitem category 6

Subitem 120

Translation Entry 040:

From: 250100

FS Item set:

X-250100CommonStock

Translation key 4

Translation differences:

Item (debit/credit) 250930

Subitem category 6

Subitem 120

Translation Entry 050:

FS Item Set From100000to170099

X-299999 BS-Investments-MachEquip- From170401to191499

Common Stock

From191501to250099

From250101to299999

Exchange RateIndicator 5

Translation Key 1

Continued on next page

188

Field/Data Type	Value
FS Item Set: X-170100 Investments	From170100to170400
Translation key	3
Translation differences:
Item (debit/credit)	250920
Subitem category	6
Subitem	120
Translation Entry 040:
FS Item set: X-250100CommonStock	From: 250100
Translation key	4
Translation differences:
Item (debit/credit)	250930
Subitem category	6
Subitem	120
Translation Entry 050:
FS Item Set X-299999 BS-Investments-MachEquip- Common Stock	From100000to170099 From170401to191499 From191501to250099 From250101to299999
Exchange RateIndicator	5
Translation Key	1

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AC660 Lesson: Translation and Rounding Differences

Field/Data Type Value

Translation differences:

Item (debit/credit) 250940

Subitem category 6

Subitem 120

Transaction Currency Checkthedefaultbox

Translation Entry 060:

From300000to389999

FS Item set:

X-389999IncomeStatement

Exchange rateindicator 6

Translation key 5

Translation differences:

Item (debit/credit) 250930

Subitem category 6

Subitem 120

Translation Entry 070:

From: 390000

FS Item Set

X-299999 BS-Investments-MachEquip-

Common Stock

Exchange rateindicator 6

Translation key 5

Translation differences:

Item (debit/credit) 251200

Subitem category 6

Subitem 120

a) Rounding rules

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189

Field/Data Type	Value
Translation differences:
Item (debit/credit)	250940
Subitem category	6
Subitem	120
Transaction Currency	Checkthedefaultbox
Translation Entry 060:
FS Item set: X-389999IncomeStatement	From300000to389999
Exchange rateindicator	6
Translation key	5
Translation differences:
Item (debit/credit)	250930
Subitem category	6
Subitem	120
Translation Entry 070:
FS Item Set X-299999 BS-Investments-MachEquip- Common Stock	From: 390000
Exchange rateindicator	6
Translation key	5
Translation differences:
Item (debit/credit)	251200
Subitem category	6
Subitem	120

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Unit4: CurrencyTranslation AC660

Roundingrulesaredefinedinthesamewayastranslationentries,but

youalsoneedtoselecttheRoundingentryindicator.

Define the following rounding entries:

Field/Data Type Value

Rounding entry 010:

FS Item Set: From 251200

X-251200-390000 From 390000

CYRetainedEarningBS&IS

RoundingDifferences:

Item (debit/credit) 251200

Subitem category 6

Subitem 120

Rounding entry 020:

FS Item Set: From100000to290000

X-200000BalanceSheet

Item (debit/credit) 250950

Subitem category 6

Subitem 120

Rounding entry 030:

FS Item srt: From: 300000to: 399999

X-300000

ISincludingRetEarnings

Item (debit/credit) 321300

3. Assignment:

Assign the translation method XY-01 (where XY stands for the chart of

accounts)toconsolidationunitDinthemasterrecord.

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190

Field/Data Type	Value
Rounding entry 010:
FS Item Set: X-251200-390000 CYRetainedEarningBS&IS	From 251200 From 390000
RoundingDifferences:
Item (debit/credit)	251200
Subitem category	6
Subitem	120
Rounding entry 020:
FS Item Set: X-200000BalanceSheet	From100000to290000
Item (debit/credit)	250950
Subitem category	6
Subitem	120
Rounding entry 030:
FS Item srt: X-300000 ISincludingRetEarnings	From: 300000to: 399999
Item (debit/credit)	321300

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AC660 Lesson: Translation and Rounding Differences

- You will use the data monitor to carry out currency translation for

consolidationunitD.Youthereforeneedtodefineonemoretask.

a) Assignment:

AssignthetranslationmethodsthatyoudefinedforconsolidationunitD

forversion100,effective12/CurrentYearbychoosing:

Menu Path: Tools→Customizing →IMG →Execute Project →

SAPReferenceIMG→EnterpriseControlling→Consolidation→

Data→AutomaticPosting→CurrencyTranslation→Translation

Methods→AssignTranslationMethodstoConsolidationUnits. .

Save your entries

4. Defining tasks:

CallthecurrencytranslationtaskCURRTRANandassignittotaskgroup

DATA.

Make sure that currency translation is automatically blocked after it is

executed successfully.

a) To define taskCURR TRAN, choose:

MenuPath: Tools→Customizing→IMG→ExecuteProject→SAP

ReferenceIMG→EnterpriseControlling→Consolidation→Data

→AutomaticPosting→CurrencyTranslation→DefineTask. .

ChooseNewentries,andenterCURRTRANasthenameofyourtask

andTranslationasthetaskdescription(bothshortandmediumtext).

Task category is Currency Translation.

Save your entries.

AssignthistaskwithaNewEntrytothetaskgroupDATAforthedata

monitor by choosing:

Menu Path: Tools→Customizing →IMG →Execute Project →

SAPReferenceIMG→EnterpriseControlling→Consolidation→

Data→Datamonitor→DefineTaskGroup.

GreenArrowbacktothecurrencytranslationoverviewscreen. Select

your method and the check button. Set the active flag by checking

the box.

SelectAutomaticblockingwhenyouassignthetasktothetaskgroup.

Save your entries.

Continued on next page

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Unit4: CurrencyTranslation AC660

5. RuncurrencytranslationforconsolidationunitDinthedatamonitor,and

examine the audit trail.

a) Executing a task:

MenuPath: Accounting→EnterpriseControlling→Consolidation

→ Data Collection → Monitor

Run the task from the data monitor by placing your cursor at the

cross-sectionbetweenconsolidationunitDandthetranslationtask.

Choose Update run. Currency translation was only carried out for

consolidation unit D.

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AC660 Lesson: Translation and Rounding Differences

Exercise 10: Validation II

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Runavalidationofgroupcurrencyvaluesinthedatamonitor

Business Example

The currency translation task translated the reported financial data of the

consolidationunitDintoUSD.Youwilluseavalidationtomakesurethereported

data isconsistent. You will execute the task to validate standardized financial

data in the data monitor.

Task:

Executing a validation

1. AfterthetaskValidateStandardizedDatarunswithoutfindingerrors,you

want it to be blocked automatically.

Ensurethattheappropriatesettingshavebeenmadeinthetaskgroup.

Execute the validation in the data monitor.

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Unit4: CurrencyTranslation AC660

Solution 10: Validation II

Task:

Executing a validation

1. AfterthetaskValidateStandardizedDatarunswithoutfindingerrors,you

want it to be blocked automatically.

Ensurethattheappropriatesettingshavebeenmadeinthetaskgroup.

Executethe validation in the datamonitor.

a) Task:

Tocheckthedefinitionofthetaskgroup,choose:

MenuPath: Tools→Customizing→IMG→ExecuteProject→SAP

ReferenceIMG→EnterpriseControlling→Consolidation→Data→

Data Monitor → Define Task Group ..

SelecttaskDATAandgotothedetailscreenAssigntaskstotaskgroup.

You can see that you already defined the task GROUP VAL and

assigned it to the task group. You also already selected automatic

blockingaftersuccessfulexecutionforthistask.

Assignthevalidationruletotheconsolidationunitsforvalidatingthe

standardizedfinancialdataforperiodcategory2:

MenuPath: Tools→Customizing→IMG→ExecuteProject→SAP

ReferenceIMG→EnterpriseControlling→Consolidation→Data

→ Validationsfor ReportedData and Standardized Data→Assign

Validations to Consolidation Units ..

YourvalidationVXYisassignedtotheConsolidationUnits.

Runthetaskinthedatamonitor(application)byplacingyourcursor

atthecross-sectionbetweenconsolidationgroupG1andthetaskfor

validatinggroupcurrency(consolidatedvalues),andchoosingUpdate

run.

Oncethetaskiscompleted,itisautomaticallyblockedforallconsunits

on the cons group level.

Youshouldnowhaveagreentrafficlightfortheoverallstatus.

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AC660 Lesson: Translation and Rounding Differences

Lesson Summary

You should now be able to:

• Examinethetranslationofindividualfinancialstatementvaluesintogroup

currency

• Managecurrencytranslationdifferencesthatdonotaffectnetincomeorthe

ones that affect net income

• Explain rounding differences

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UnitSummary AC660

Unit Summary

You should now be able to:

• Determine the need for currencytranslation

• Evaluate currency translation methods

• Use currency translation keys

• Determine exchange rates

• Examinethetranslationofindividualfinancialstatementvaluesintogroup

currency

• Managecurrencytranslationdifferencesthatdonotaffectnetincomeorthe

ones that affect net income

• Explain rounding differences

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AC660 Test Your Knowledge

Test Your Knowledge

1. Explain the use of currency translation.

2. Whatarecurrencytranslationmethodsusedfor?

3. What are currency translation keysusedfor?

4. The typeisthekeyunderwhichyoudefinethe

exchange rate in the system.

Fillintheblankstocompletethesentence.

5. Whatcausestranslationdifferencesduringcurrencytranslation?

6. Currency translationdifferencesin theincomestatement arepostedtoan

incomestatementitemand affectthenetincome.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

7. Rounding differences can be used to reconcile

statementitemsthatshouldhavethesamevaluesaftertranslation.

Fillintheblankstocompletethesentence.

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TestYourKnowledge AC660

Answers

1. Explain the use of currency translation.

Answer: Thecurrencytranslationtaskenablesyoutotranslatefinancialdata

reported by consolidationsunitsin their local currency into the currency

of the consolidation group.

2. Whatarecurrencytranslationmethodsusedfor?

Answer: Currency translation methods indicate the exchange rate used

to translate certain items and explain how any subsequent translation or

rounding differences are to be handled.

3. What arecurrency translation keysused for?

Answer: Different financial statement item sets are normally translated

using different exchange rates. You can usevarious combinations of the

currencytranslationkeyandtheexchangerateindicatortodeterminethese

exchange rates.

4. The exchange rate type is the key under which you define the exchange

rate in the system.

Answer: exchange rate

5. Whatcausestranslationdifferencesduringcurrencytranslation?

Answer: Duringcurrencytranslation, ifcertainitemsaretranslatedusing

particular exchangerates, such astheincome statement usinganaverage

exchange rate, it results in translation differencesbetween the translation

usingthereferenceexchangerateandtheoneusingtheaverageexchange

rate.

6. Currencytranslationdifferencesintheincome statement arepostedtoan

incomestatement itemandaffectthenetincome.

Answer: False

Currency translation differences in the income statement are typically

postedto anincomestatement itemand affect neither thenet incomenor

the retained earnings.

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AC660 Test Your Knowledge

7. Roundingdifferencescanbeusedtoreconcilethefinancialstatementitems

thatshouldhavethesamevaluesaftertranslation.

Answer: the financial

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Unit4: CurrencyTranslation AC660

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Unit 5

Interunit Elimination & Consolidation

of Investments

Unit Overview

At the end of this unit, you will be able to define and perform the interunit

elimination in the SAP system. You will also be able to define you own

elimination.

Unit Objectives

After completing thisunit, you will beableto:

• Definethetasksandmethodsforinterunitelimination

• Explain the interunit elimination method

• Examinethecausesof eliminationdifferences

• Listthebenefitsofandthestepsfordocumentreconciliation

• Compare simultaneous consolidation, step consolidation, and stepwise

simultaneous consolidation

• DescribeConsolidationofInvestmentsutilization

• Use the consolidation of investmentsmethod

• Explain method assignment for simultaneous consolidation and step

consolidation

• Describetheautomatic consolidationactivities

• Describetwowaystoconveytheconsolidationofinvestmentsactivitiesto

the system

• Explain the customizing settings to enable automatic consolidation of

investments postings

• Discussthepostingprocessforappropriationofretainedearnings

• Describe how dividends and bonus payments are distributed in the

customizingofselecteditemsforconsolidationofinvestments

• Explainactivityinterpretationinaconsolidationgroup

• Describe the consolidation logic in SAP

• Explain the equity method

• Describesubsequentconsolidationinequitymethod

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

• Compare between HGB and US GAAP/IAS for first and subsequent

consolidation

• Describe the benefits of reclassification

• Differentiatebetween types of reclassification

• Explain periodic reclassification

Unit Contents

Lesson: Interunit Elimination..................................................203

Exercise 11: Interunit Elimination.........................................213

Lesson: Consolidation of Investment.........................................232

Exercise 12: Consolidation of Investments – Methods................249

Exercise 13: Consolidation of Investments - Activities in the

Consolidation of Investments .............................................255

Lesson: Customizing Settings.................................................272

Lesson: Sequence of Activities ...............................................284

Lesson: Equity Method.........................................................290

Exercise 14: Consolidation of Investments – Equity Method.........297

Exercise 15: Validation ....................................................305

Lesson: Reclassification.......................................................310

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AC660 Lesson: Interunit Elimination

Lesson: Interunit Elimination

Lesson Overview

Thislessonwillcovertheexecutionandmethodsforinterunitelimination. You

willlearnaboutthecausesofeliminationdifferences. Inaddition,youwilllearn

about document reconciliation.

Lesson Objectives

After completingthislesson, youwillbeable to:

• Definethetasksandmethodsforinterunitelimination

• Explain the interunit elimination method

• Examinethecausesof eliminationdifferences

• Listthebenefitsofandthestepsfordocumentreconciliation

Business Example

The group G1 plans to consolidate with SAP by the end of this year. You are

requiredto doa presentation ontheeliminationof intercompanypayables and

receivables for the management. Youalso haveto run interunit elimination as

oneof theconsolidationtasksafter you have translatedthelocal currencydata

and posted the standardizing entries.

Execution and Method

Figure 60: Interunit Elimination

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Interuniteliminationisbasedontheinformationaboutthepartnerconsolidation

unit.

Figure 61: Interunit Elimination

YoudefinethetasksandmethodsforIUeliminationsinCustomizing. Youshould

createataskforeachoftheinterunitconsolidationproceduressuchaselimination

ofinterunitpayablesandreceivablesorrevenueandexpense. Inamethod, you

specifywhichitemsaretobemutuallyeliminatedandhowyouwanttohandle

any resulting differences.

YouexecuteIUeliminationtasksfromtheconsolidationmonitor.

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AC660 Lesson: Interunit Elimination

Figure 62: Interunit Elimination Method

You can create multiple pairs of FS item sets for each IUelimination method.

ThefirstsetinthepaircontainstheFSitemsforelimination,andthesecondset

containsthecorrespondingoffsettingitems. ThesepairsofFSitemsetsrepresent

a trading partner relationship.

To restrict the item values to be eliminated, you can specify the following

characteristicvalues: sub-assignments, consolidationor partner unitsandtheir

attributes, anddocument type. Theselectionisrestrictedto theunitsthat have

theseattributesortothedatarecordsthathavebeenpostedwiththesedocument

types.

Thefollowingstrategiesaresupportedforpostingeliminationdifferencesagainst

one of the units in a pair:

• FS itemsets: Differencesare postedagainst the unit that reportsthedata

for a selected item set.

• Lower/higher value: Differences are posted against the unit that reports

thelower/higherabsolutevalue. Ifyouenterathresholdvalue,noentryis

postedifthedifferencesareabovethespecifiedamount. Youcanonlysplit

thedifferencesintocurrency-relatedandotherdifferencesif thefinancial

dataisreportedinbothtransactionandlocalcurrency.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Procedure for Interunit Elimination

Figure 63: Database prior to Interunit Elimination

A separate posting level (20) is used for two-sided elimination entries. These

entriesarebasedontheitemsforeliminationthatyouspecifyinCustomizingand

thepartneraccountassignmentsofthefinancialdataconcerned.

Thesystemgeneratesaneliminationentryinthefollowingcases:

• AconsolidationunitreportsavalueforanFSitemrequiringelimination.

• Anotherconsolidationunitisassignedasthetradingpartnerforthisvalue.

• You havespecifiedthat both theconsolidationunitsareto beincluded in

IU elimination.

The system differentiates elimination entries according to trading partner

relationships,asfollows: Apairofconsolidationunitsisalwayslookedat,and

within this pair, a pair of FS item sets.

Elimination documents contain an entry for each partner relationship, broken

down by transaction currency, if requested.

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AC660 Lesson: Interunit Elimination

Figure64: EliminationofInterunitProfitandLoss(Procedure)

Aconsolidatedbalancesheetshowsonlythepayablesandreceivablesthatrelate

to non-affiliated companies. The payables and receivables resulting from the

goodsandservicestransactionswithinthecorporategroupmustbeeliminated.

You can use custom characteristics to restrict the values to be selected for the

elimination of interunit payable and receivables to particular consolidation

and partner units. For example, when you divide your consolidation units

into manufacturing companies and financial institutions, you can restrict the

elimination toa type of company, in order tostudy the elimination differences

separately.

Figure 65: Two-Sided Elimination Entries

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Thesystempoststhevaluesthatrequireeliminationwithareverseddebit/credit

sign. Aconsolidationunitandapartnerunitarepostedagainsteachline.

• Thedocumenttypeoftheeliminationentrydeterminesitspostinglevel.

• Youspecifypairsofitemsetsforinteruniteliminationineliminationmethod

customizing. Youcanusemorethanonepairofitemsetsforeachmethod.

• You select a posting strategy in method customizing to specify the

consolidationunitagainstwhichyouwanttheeliminationdifferencestobe

posted.

Elimination Differences

Figure 66: Causes of Elimination Differences

Thecorporatepolicynormallystatestheprocedurestohandletemporalposting

differences, individual value allowances for receivables, and incomplete

recognition of payables.

CurrencytranslationdifferencescanbecalculatedinSAPConsolidation,provided

the units report financial data in both transaction and local currency. This is

automaticallythecaseifyoucollectthedatafromFinancialAccounting.

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AC660 Lesson: Interunit Elimination

Figure 67: Splitting of Elimination Differences

Asplittingofdifferencesisunderstoodasananalysisofthesystemconcerningthe

causesofeliminationdifferences. Thesystemcananalyzeeliminationdifferences

andsplitthemintotwocategories,dependingontheircause. Thedifferencesare

classified as either currency-related or other.

Thefollowingfactorsaretheprerequisitesfordifferencesplitting: Valuesexist

intransactionandgroupcurrency. Youhaveselecteddifferencesplittinginthe

definitionoftheeliminationmethod. Youhavespecifiedareferenceexchange

rateindicatorforyoureliminationmethod. Youhavecreatedseparatedifferential

items for currency-related and other differences. You have specified in the

relevant document typethat youwant eliminationentriespostedin transaction

and group currency.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 68: Simplified Elimination in theIncome Statement

Youhavetheoptiontorunasimplified,one-sidedeliminationofinterunittrading

partnerrelationships. Thisisusedparticularlyfortheeliminationofintercompany

revenueandexpense. Inthisprocedure,thesystempostseliminationentriesbased

onthevaluesinonefinancialstatement(FS)itemsetonly.

Figure 69: Document Reconciliation

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AC660 Lesson: Interunit Elimination

Thereconciliationofgroup-internalpayablesandreceivablesisatime-consuming

procedure during the preparation of consolidated financial statements. SAP’s

FinancialAccountingenablesefficientdocumentmatchingtoberunduringthe

fiscalyear. Thisreducesthetimerequiredforelimination.

Theconsolidationuser responsibleforaparticularcompanycodespecifiesone

or more “partner” company codes with which reconciliation is to be run. By

readingthecompanyassignmentsinthecustomerandvendormasterrecords,the

system selects and displays all open items.

Document matchingconsistsofthefollowing steps:

• The documents with the same group reference number and value are

automaticallyrecognizedasbelonging together.

• Thesystemthensortsthedocumentspostedwiththesamedocumentdate

intogroups,thevaluesofwhichdifferbelowatolerancedefinedbytheuser.

• The remaining documents appear in two windows and are processed

manuallybytheuser(bymeansofe-mailtootherusers,notes,orsubsequent

maintenance of reference number).

The document matching program can also be called up directly from balance

reconciliation after the elimination of IU payables and receivables so that the

consolidationusercan drill downtoFI documents.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

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AC660 Lesson: Interunit Elimination

Exercise 11: Interunit Elimination

Exercise Objectives

After completingthisexercise, youwillbeableto:

• DefineatasktoeliminateIUpayables/receivables

• DefineatasktoeliminateIUinvestmentincomeandinsertthetaskinanew

task group for the consolidation monitor

• SetupadocumenttypeforpostingtheeliminationofIUpayables/receivables

and IU investment income

• Define methods for the two eliminations

Business Example

• Inthispartofyourpresentation,youdemonstratetheeliminationofinterunit

payables and receivables.

• Interunit elimination is one of the consolidation tasks that you run after

youhavetranslatedlocalcurrencydataandpostedstandardizingentriesto

produce a corporate valuation of data.

• Youdecidetorunalloftheeliminationtasksintheconsolidationmonitorso

thatyoucanbenefit fromitsvisual statusdisplay.

Task 1:

Interunit Elimination

1. Defining the document type:

Createdocumenttype21,EliminationofIUpayables/receivables:

Thesteeringcommitteewantsthefollowingvaluesinthedocumenttype:

-Postingsintransactioncurrencyandgroupcurrency

-Reversalofgeneratedpostingsinthesubsequentperiod

-Useofitem131000(Clearingitemforpayables/receivables)astheclearing

item for postingsbetweenconsolidationunits

What you enter:

2. DefinethemethodfortheeliminationofIUpayables/receivables

What you enter:

IU010, Elimination of A/P, A/R

Assign sequence number 010

Createonesetforthereceivablesitemandonesetforthepayableitem.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Set name:

Forexample,forthereceivablesitem: X-130100wherethelettercorresponds

to your group number

→ Group 01: A-130100

→ Group 18: R-130100

Thesteeringcommitteedecidedthat theeliminationdifferenceisposted

to theconsolidationunit that hasthereceivable.

Maketheappropriatesettings. Useexchangerateindicator5forthesplitting

of differences.

Thesteeringcommitteeprescribedthefollowingitemsforpostingthedebit

andcreditentriesforOtherEliminationandCurrency-relatedElimination

Differences.

- Other differences:

- Debit 125300

- Credit 205700

- Currency-related differences:

- Debit 250940 Subitem: 120

- Credit 250940 Subitem: 120

YousetupthetaskfortheeliminationofIUpayablesandreceivables:

DefineatasktoeliminateIUpayables/receivables

Add this task to a new task group

Assignthenewtaskgrouptoyourdimension. Thisenablesyoutorunthe

elimination in the consolidation monitor.

3. DefiningthetaskA/R-A/Pand taskgroupCONS:

Defining the task A/R-A/P

- Name: A/R-A/P

ShorttextPayables,MediumtextIUPayables/Receivables

Createtaskversion100withthedescriptionElim. A/P-A/R

Assign the following values to the task version: Method IU010

(IUpayables/receivables)andDocumentType 21(effectivefromperiod12

Current Year).

Assigntaskversion100toconsolidationversion100.

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AC660 Lesson: Interunit Elimination

Include the task that you created in a new task group CONS with the

descriptionConsMonitor(groupXY)fortheconsolidationmonitor.

Assign task groupCONS to your dimension

4. Executing the elimination

Procedure:

In the consolidation monitor, run the elimination tasks for consolidation

group G2.

Then, run the task for G1.

Inyourpresentation,demonstratethattheownershipofG1inBandCisstill

displayedaftertheeliminationentrieshavebeenpostedandconsolidation

group G2 has not been locked yet.

AfterpresentingtheeliminationofIUpayablesandreceivables,blockthe

task for all consolidation groups.

In this part of your presentation, you demonstrate the elimination of

investment income.

Interunit elimination includes the consolidation task elimination of IU

investment income.

YoumakethesameCustomizingsettingsasusedforthepreviouselimination.

Task 2:

Eliminating investment income

1. Defineadocumenttypeasprescribedbythesteeringcommittee.

Requirements:

Documenttype23, descriptionIUinvestmentincome

Posting level 20

Balance check 0

Bus. application 3

automatic posting is to take place in group currency (without posting of

deferredincometaxesorautomaticreversalinthesubsequentperiod).

Version-based attributes:

Numberrange20(rangefrom2000000000to2999999999,effectiveuntil

currentyear+1),noautomaticreversalfordocumentswithdocumenttype23

Clearing item:

Item251620(Retainedearnings-ClearingofDividendsPaid),subitem120

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

2. DefinemethodIU020toeliminateIUinvestmentincome:

Requirements:

MethodIU020, descriptionIUinvestmentincome

Treatmentof differences: One-sidedelimination

Set X-320400

(X=theletterthatcorrespondstoyourgroupnumber)

Set X-320400 contains item 320400

Defineasotheritem251600retainedearnings,subitem140(itemforother

differences)

3. Defining a task:

Procedure:

Create task DIV ELIM

ShorttextInv-Income,mediumtextElim. ofIUinvestmentincome

Define task version 100

Name: IU Inv-Income

Assign document type 23 and method IU020 to the task version

(witheffective period 12 and Current Year).

Assignthetaskversiontotheconsolidationversion.

Insert task DIV ELIM in task group CONS. Specify task A/R-A/P as a

preceding task.

(YoualreadyassignedtaskgroupCONStoyourdimension.)

4. Run the following in the monitor:

Intheconsolidationmonitor,runtaskDIVELIMforconsolidationgroupG1.

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AC660 Lesson: Interunit Elimination

Solution 11: Interunit Elimination

Task 1:

Interunit Elimination

1. Defining the document type:

Createdocumenttype21,EliminationofIUpayables/receivables:

Thesteeringcommitteewantsthefollowingvaluesinthedocumenttype:

-Postingsintransactioncurrencyandgroupcurrency

-Reversalofgeneratedpostingsinthesubsequentperiod

-Useofitem131000(Clearingitemforpayables/receivables)astheclearing

item for postingsbetweenconsolidationunits

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