AC660_EN_Col51_FV_Part_A4 (第8页) | ERP软件技术分享

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Field/Data Type Value

250100CommonStock 240100MI-CommonStock

6. Assigning statistical equity items:

As part of the preparation for postings of subsequent partial or total

divestitures,statisticalequityitemsneedtobeassignedtoallequityitems.

DothisforthesameCommonstockFSitemthatwasaddedintheprevious

exercise.

Field/Data Type Value

250100CommonStock 950100Stat: CommonStock

7. DefinethemiscellaneousselecteditemsforC/I:

Field/Data Type Value

Annualnetincomepriortofirstconsolidation 251300

Retainearnings, Method change 251900

Clearing: consolidationofinvestments 251700

Subitems 140

Clearing, debits: 120

Equity - divestitures 370100

Clearing, credits: 370100

Acquisitions, equity

Transferstominorityinterestinannualnetincome

Deductions from minority interest in annual net

income

Annual net income 931100

Annualnetincome,offsettingitem 931200

Minorityinterestinannualnetincome 931300

MinorityinterestinANI,offsettingitem 931400

Adjusted annual net income 931500

Minorityinterestinadjustedannualnetincome 931600

Adjust ANI - goodwill 931700

Min.int. in adj. ANI goodwill 931800

Continued on next page

256

Field/Data Type	Value
250100CommonStock	240100MI-CommonStock

Field/Data Type	Value
250100CommonStock	950100Stat: CommonStock

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AC660 Lesson: Consolidation of Investment

Field/Data Type Value

Adjusted ANI - equity method 931900

Min.int. inadjANIequitymethod 931950

Overall offsetting item 939000

Hint: Do not specify any items for posting group shares,

divestitures,ornegativeinvestmentbookvalues.

8. Activating the display of statistical items:

Check and makesure that the display of statistical itemsin documents is

activated in the global system settings.

-Intheglobalsettings, youspecifiedthattheequitydataispartiallytaken

fromtheadditionalfinancialdataandpartiallyfromthetotalsdatabase. The

additionalfinancialdatahasalreadybeenmaintained.

- Reading the data from the totals database has the advantage of always

accessing current values.

9. Executing theconsolidation of investments:

Inordertodothis,youneedtospecifywhichitemsaretobereadfromthe

totals database.

You will find these transactions in the following section of the

Implementation Guide:

Consolidation Functions - Automatic Posting – Consolidation of

Investments – Activities – Reported Items for Automatic Activity

Recognition–SpecifyReportedItemsforEquity

Youwanttoreadvaluesfromthedatabaseforthefollowingactivities:

-Firstconsolidation: theitemforcarryingforwardbalances(alltransaction

types)

- Subsequent consolidation: annual net income and currency translation

differences (all transaction types)

-Distributionofdividends: thedistributionitem(alltransactiontypes)

Hint: Specify the set name, keeping the consolidation chart of

accountsand activitynumber in mind.

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257

Field/Data Type	Value
Adjusted ANI - equity method Min.int. inadjANIequitymethod Overall offsetting item	931900 931950 939000

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Field/Data Type Value

Activity 01, First

Consolidation

Set

e.g.: CSxy-zz

(xy=chart of accounts, zz=activity

number)

FS item 251100

Subitem set CS01-6000

Subitems(transactiontypes)

100 through 150

(forsubitem category 6)

Field/Data Type Value

Activity 02, Subsequent CSxy-02

Consolidation

RetainedEarningsitem

Set 251200

Currency translation differences 250900 to 250990

item

Activity 18, Distribution of CSxy-02

Dividends

Set 251600

FS item Ret. Earnings, distribution of

dividends

Youcanusethesamesubitem(transactiontype)setforallactivities.

Start task C/I for consolidation group G2 in test mode and analyze the

activities:

What is the amount of the differential from the first consolidation of

consolidation unit C?

WhatamountispostedtoCatitem950100“StatisticalCommonStock”?

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258

Field/Data Type	Value
Activity 01, First Consolidation Set FS item Subitem set Subitems(transactiontypes)	e.g.: CSxy-zz (xy=chart of accounts, zz=activity number) 251100 CS01-6000 100 through 150 (forsubitem category 6)

Field/Data Type	Value
Activity 02, Subsequent Consolidation RetainedEarningsitem Set Currency translation differences item Activity 18, Distribution of Dividends Set FS item	CSxy-02 251200 250900 to 250990 CSxy-02 251600 Ret. Earnings, distribution of dividends

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AC660 Lesson: Consolidation of Investment

WhatistheamountoftheamortizationofthegoodwillofBinC?

Whatamountsarepostedduringthesubsequent consolidationofCtothe

statistical items “Annual net income - total” and “Annual net income -

minority interest”?

Start task C/I for consolidation group G1 in test mode and analyze the

activities:

What is the amount of the differential from the first consolidation of

consolidationunitC?Comparethiswiththeresultforconsolidationgroup

G2. Whyisno documentposted withparent B?

HowdoestheamortizationofthegoodwillofBinCwithingroupG1differ

from that in group G2?

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Solution 13: Consolidation of Investments

- Activities in the Consolidation of

Investments

Task:

First/Subsequent Consolidation

1. Examining the additional financial data:

Examinetheadditionalfinancialdatafortheactivityfirstconsolidation.

a) ActivitiesintheConsolidationof Investments

Checkthefinancialdataforyourconsolidationgroup:

MenuPath: Accounting→EnterpriseControlling→Consolidation

→DataCollection→Additionalfinancialdata→Display

Call upthechangesininvestmentsand equity, anddisplay themby

activity.

2. Defining a task:

Define a task called C/I, which will be used for all activities and all

accounting techniques.

Intheconsolidationmonitor,assignthetasktotaskgroupCONS.

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AC660 Lesson: Consolidation of Investment

AstheprecedingtasktotaskC/IspecifyDIVELIM,Elim. ofIUinvestment

income.

a) DefiningtaskC/IConsolidationofInvestments:

Menu Path: Tools → Accelerated SAP → Customizing →

ExecuteProject→SAPReferenceIMG→EnterpriseControlling→

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidation of investments→Definetasks

ChooseNewEntries. DefinetaskC/Iandtexts. Save.

SelecttaskC/Ianddouble-clickthedetailfolderAssignactivitiesand

Accounting technique. Select NewEntries.

Specify00for“allactivities”, and0for“allaccountingtechniques”.

Save.

Again,gototheconsolidationmonitorandassignthetaskC/Itotask

group CONS.

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→ConsolidationMonitor

→ Define task group

SelectCONSanddouble-clickAssigntaskstotaskgroupfolder. Select

New Entries and choose C/I and Save.

Select task C/I and double-click the detail folder Specify preceding

tasks. Select New Entries.

SpecifytaskDIVELIM(DividendElimination)astheprecedingtask.

Save.

3. Defining the document type:

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Define document type 51 with posting level 30 for the consolidation of

investments.

a) Defining the document type:

Createdocumenttype51fortheconsolidationofinvestments.

MenuPath: Tools→AcceleratedSAP→Customizing→EditProject

→SAPReferenceIMG→EnterpriseControlling→Consolidation

→ConsolidationFunctions→AutomaticPosting→Consolidation

ofinvestments→DocumentTypes→DefineDocumentTypes

ChooseNewEntriesandEnterdocumenttype51withtext.

Field/Data Type Value

Posting level 30(consolidationentry)

Balance check 0(errorifbalancenot=0)

Use 6(consolidationofinvestments)

Manual posting do not select

Postingroupcurrency Select

Deferredincometaxes No calculation

Double-click Number

ranges/AutoReversalfolderon

leftandNewEntries.

Choose Define number range 30

thenInsert Interval

Number range 9999

EffectiveNumbersfrom/to 3000000000-3999999999

Saveandgo back.

Version 100

Number range 30

Automatic reversal do not select

Save.

4. Assignment of document types:

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262

Field/Data Type	Value
Posting level Balance check Use Manual posting Postingroupcurrency Deferredincometaxes Double-click Number ranges/AutoReversalfolderon leftandNewEntries. Choose Define number range thenInsert Interval Number range EffectiveNumbersfrom/to Saveandgo back. Version Number range Automatic reversal	30(consolidationentry) 0(errorifbalancenot=0) 6(consolidationofinvestments) do not select Select No calculation 30 9999 3000000000-3999999999 100 30 do not select

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AC660 Lesson: Consolidation of Investment

Goto theC/Iglobal settings andfindout towhatthedocument typesare

assigned to. Then assign themaccordingly.

a) Assignment of document types:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→MakeGlobalSettings

Hereyouseethatthedocumenttypesareassignedtothetasks.

Assigndocumenttype51forperiod012oftheyear2002.

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation → Consolidation Functions → Automatic Posting

→ Consolidation of investments → Document Types → Assign

Document Types to Tasks

ChooseNewEntries. Task: C/I,FYEffect. currentyear,Per. 12,Doc

type 51. Save.

5. Assigningminorityinterestitemstotheequityitems:

Theminorityinterestitemsarepreassignedtomostoftheequityitems.

Findoutwhichequityitemsaremissingandassignminorityinterestitems

to these equity items.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Field/Data Type Value

250100CommonStock 240100MI-CommonStock

a) Assigningminorityinterestitemstotheequityitems:

Check the current status of the assignments (18 items are already

assigned):

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→SelectedItems→Specifyminority

interest items

The Common Stock FS item and 2 investment itemshave not been

assignedacorrespondingminorityinterestitem. ChooseNewentries

and make the following assignments:

Field/DataType Value

250100CommonStock 240100MI-CommonStock

Save.

6. Assigning statistical equity items:

As part of the preparation for postings of subsequent partial or total

divestitures,statisticalequityitemsneedtobeassignedtoallequityitems.

DothisforthesameCommonstockFSitemthatwasaddedintheprevious

exercise.

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264

Field/Data Type	Value
250100CommonStock	240100MI-CommonStock

Field/DataType	Value
250100CommonStock	240100MI-CommonStock

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AC660 Lesson: Consolidation of Investment

Field/Data Type Value

250100CommonStock 950100Stat: CommonStock

a) Assigning the statistical items:

TheCommon Stock FSitemhasnot beenassignedacorresponding

minorityinterestitem. ChooseNewentriesand makethefollowing

assignments:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidation of investments→ Selected Items →Specify Equity

itemsandItemsforStatistical Equitypostings

Select New Entries.

Field/Data Type Value

250100 Common Stock 950100 Stat: Common

Stock

Save.

7. DefinethemiscellaneousselecteditemsforC/I:

Field/Data Type Value

Annualnetincomepriortofirstconsolidation 251300

Retainearnings, Methodchange 251900

Clearing: consolidationofinvestments 251700

Subitems 140

Clearing, debits: 120

Equity - divestitures 370100

Clearing, credits: 370100

Acquisitions, equity

Transferstominorityinterestinannualnetincome

Deductions from minority interest in annual net

income

Annual net income 931100

Annualnetincome, offsettingitem 931200

Minorityinterestinannualnetincome 931300

Continued on next page

265

Field/Data Type	Value
250100CommonStock	950100Stat: CommonStock

Field/Data Type	Value
250100 Common Stock	950100 Stat: Common Stock

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Field/Data Type Value

MinorityinterestinANI,offsettingitem 931400

Adjusted annual net income 931500

Minorityinterestinadjustedannualnetincome 931600

Adjust ANI - goodwill 931700

Min.int. in adj. ANI goodwill 931800

Adjusted ANI - equity method 931900

Min.int. inadjANIequitymethod 931950

Overall offsetting item 939000

Hint: Do not specify any items for posting group shares,

divestitures,ornegativeinvestmentbookvalues.

a) DefinethemiscellaneousselecteditemsforC/I:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→SelectedItems→Specifyselected

miscellaneous items

Reviewtheselecteditemsandensurethattheyarethesameaslisted

in the exercises section.

8. Activating thedisplay of statistical items:

Check and make surethat the displayof statistical itemsin documentsis

activated in the global system settings.

-Intheglobalsettings,youspecifiedthattheequitydataispartiallytaken

fromtheadditionalfinancialdataandpartiallyfromthetotalsdatabase. The

additionalfinancialdatahasalreadybeenmaintained.

- Reading the data from the totals database has the advantage of always

accessing current values.

a) Activating the displayof statisticalitems:

Ensure that Display statistical items is selected (Consolidation of

investments section).

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→CheckGlobalSystemSettings

9. Executing theconsolidationof investments:

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266

Field/Data Type	Value
MinorityinterestinANI,offsettingitem Adjusted annual net income Minorityinterestinadjustedannualnetincome Adjust ANI - goodwill Min.int. in adj. ANI goodwill Adjusted ANI - equity method Min.int. inadjANIequitymethod Overall offsetting item	931400 931500 931600 931700 931800 931900 931950 939000

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AC660 Lesson: Consolidation of Investment

Inordertodothis,youneedtospecifywhichitemsaretobereadfromthe

totals database.

You will find these transactions in the following section of the

Implementation Guide:

Consolidation Functions - Automatic Posting – Consolidation of

Investments – Activities – Reported Items for Automatic Activity

Recognition–SpecifyReportedItemsforEquity

Youwanttoreadvaluesfromthedatabaseforthefollowingactivities:

-Firstconsolidation: theitemforcarryingforwardbalances(alltransaction

types)

- Subsequent consolidation: annual net income and currency translation

differences (all transaction types)

-Distributionofdividends: thedistributionitem(alltransactiontypes)

Hint: Specify the set name, keeping the consolidation chart of

accountsand activitynumber in mind.

Field/Data Type Value

Activity 01, First

Consolidation

Set

e.g.: CSxy-zz

(xy=chart of accounts, zz=activity

number)

FS item 251100

Subitem set CS01-6000

Subitems(transactiontypes)

100 through 150

(for subitemcategory 6)

Continued on next page

267

Field/Data Type	Value
Activity 01, First Consolidation Set FS item Subitem set Subitems(transactiontypes)	e.g.: CSxy-zz (xy=chart of accounts, zz=activity number) 251100 CS01-6000 100 through 150 (for subitemcategory 6)

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Field/Data Type Value

Activity 02, Subsequent CSxy-02

Consolidation

RetainedEarningsitem

Set 251200

Currency translation differences 250900 to 250990

item

Activity 18, Distribution of CSxy-02

Dividends

Set 251600

FS item Ret. Earnings, distribution of

dividends

Youcanusethesamesubitem(transactiontype)setforallactivities.

Start task C/I for consolidation group G2 in test mode and analyze the

activities:

What is the amount of the differential from the first consolidation of

consolidation unit C?

WhatamountispostedtoCatitem950100“StatisticalCommonStock”?

WhatistheamountoftheamortizationofthegoodwillofBinC?

Whatamountsarepostedduringthesubsequent consolidationofCtothe

statistical items “Annual net income - total” and “Annual net income -

minority interest”?

Start task C/I for consolidation group G1 in test mode and analyze the

activities:

What is the amount of the differential from the first consolidation of

consolidationunitC?Comparethiswiththeresultforconsolidationgroup

G2. Whyisno documentposted withparent B?

HowdoestheamortizationofthegoodwillofBinCwithingroupG1differ

from that in group G2?

a) Executing theconsolidationofinvestments:

Create the reported equity items:

Menu Path: Tools→AcceleratedSAP →Customizing →Eecute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation → Consolidation Functions → Automatic Posting

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Field/Data Type	Value
Activity 02, Subsequent Consolidation RetainedEarningsitem Set Currency translation differences item Activity 18, Distribution of Dividends Set FS item	CSxy-02 251200 250900 to 250990 CSxy-02 251600 Ret. Earnings, distribution of dividends

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AC660 Lesson: Consolidation of Investment

→ Consolidation of investments → Activities → Reported Items

for Automatic Activity Recognition → Specify reported items for

changes in equity

Select New Entries.

Field/Data Type Value

Activity01,FirstConsolidation e.g.: CSxy-zz (xy=chart

of accounts, zz=activity

number)

Set 251100

Go to Set maintenance

Item CS01-6000

Save set maintenance.

Subitemset(setalreadydefined)

Subitems(Transactiontypes) 100 through 150(for

subitemcategory6)

Activity 02, Subsequent Csxy-02

Consolidation

Set 251200

Go to Set maintenance

Retained Earningsitem

Currencytranslationdifferencesitem 250900to250990

SaveSet maintenance.

Subitem set CS01-6000

Activity 18, Distribution of Csxy-18

Dividends

Set 251600

Go to Set maintenance

FS item Ret. Earnings, distribution

of dividends

Save set maintenance.

Subitem set CS01-6000

Continued on next page

269

Field/Data Type	Value
Activity01,FirstConsolidation Set Go to Set maintenance Item Save set maintenance. Subitemset(setalreadydefined) Subitems(Transactiontypes) Activity 02, Subsequent Consolidation Set Go to Set maintenance Retained Earningsitem Currencytranslationdifferencesitem SaveSet maintenance. Subitem set Activity 18, Distribution of Dividends Set Go to Set maintenance FS item Save set maintenance. Subitem set	e.g.: CSxy-zz (xy=chart of accounts, zz=activity number) 251100 CS01-6000 100 through 150(for subitemcategory6) Csxy-02 251200 250900to250990 CS01-6000 Csxy-18 251600 Ret. Earnings, distribution of dividends CS01-6000

Field/Data Type

Value

Activity01,FirstConsolidation Set Go to Set maintenance Item Save set maintenance. Subitemset(setalreadydefined) Subitems(Transactiontypes) Activity 02, Subsequent Consolidation Set Go to Set maintenance Retained Earningsitem Currencytranslationdifferencesitem SaveSet maintenance. Subitem set Activity 18, Distribution of Dividends Set Go to Set maintenance FS item Save set maintenance. Subitem set

e.g.: CSxy-zz (xy=chart of accounts, zz=activity number) 251100 CS01-6000 100 through 150(for subitemcategory6) Csxy-02 251200 250900to250990 CS01-6000 Csxy-18 251600 Ret. Earnings, distribution of dividends CS01-6000

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Save.

Hint: You can use the same subitem (transaction type) set

for all activities.

Go to the consolidation monitor and execute the equity task for

consolidation group G2.

MenuPath: Accounting→EnterpriseControlling→Consolidation

→ Consolidation → Monitor

PlacecursoratintersectionofTaskC/IandG2. SelectTestrun.

The amount of the differential from the first consolidation of

consolidation unit C is 400.

Item 950100 Stat: CommonStock is 600.

TheamortizationofthegoodwillofBinCequals20.

This is calculated as follows:

Thedifferentialof400fromthefirstconsolidationisamortizedover

5yearsattheamountof80peryear. Theconsolidationfrequencyis

quarterly; thus, theamount of 20isamortized.

Theamountof200ispostedtoitem931100Annualnetincome-total;

80ispostedtoitem931300Annualnetincome-minorityshare.

NowplacecursoratintersectionofTaskC/IandG1. SelectTestrun.

The amount of the differential from the first consolidation for

consolidationunitCwithinconsolidationgroupG1is500.

TheamountforCinconsolidationgroupG2: 400.

NodocumentispostedforparentBinG1becausethedocumentposted

in G2 also applies to G1, and because the first consolidation using

direct shares is identical.

The amortizationof thegoodwill of B inCwithin group G1 differs

from that in group G2 as follows:

A minority share of 20% (group share of B=80%) is posted to the

amortizationof 20 alreadyposted in G2.

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AC660 Lesson: Consolidation of Investment

Lesson Summary

You should now be able to:

• 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

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Lesson: Customizing Settings

Lesson Overview

The focus of this lesson is to help you understand the purpose and use of

customizingsettings. Youwilllearnaboutthepostingprocessforappropriation

of retained earnings. You will also examine how to distribute dividends and

bonus payments.

Lesson Objectives

After completingthislesson, you will beable to:

• Explain the customizing settings to enable automatic consolidation of

investments postings

• Discussthepostingprocessforappropriationofretainedearnings

• Describe how dividends and bonus payments are distributed in the

customizingofselecteditemsforconsolidationofinvestments

Business Example

Thegroup,G1,planstointroducethecomponentSAPConsolidationbytheend

ofthisyear. Youarerequiredtodeterminethecustomizingsettingsrequiredto

enable automatic postings.

Purchase Method

Figure 87: Customizing Settings (Purchase Method)

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AC660 Lesson: Customizing Settings

Toenableautomaticpostings,thefollowingCustomizingsettingsarerequired:

• Definition of a consolidation of investments method, such as items and

calculation of acquisitions.

• Assignmentofminorityinterestitemstotheequityitems. HGBalsorequires

minorityinterestitemsfortheinvestmentitems.

• Assignmentofappropriationofretainedearningsitemstotheequityitems

for the group and minority interest shares.

• Assignmentofstatisticalequityitemstotheequityitems.

• Distributionofdividenditemsandbonuspaymentitems.

• Definition of further statistical items

• Asintheotherconsolidationsteps,youneedtodefineoneormoretasksfor

consolidationofinvestmentsandassignthemtotheconsolidationmonitor.

For each task youdetermine, which accounting techniquesand activities

are to apply.

• Postingrequiresadocumenttypewithpostinglevel30ingroupcurrency.

Figure 88: Minority Interest

Amongtheselecteditems,eachequityitemisassignedaminorityinterestitemin

the balance sheet. This can be 1:1 or n:1.

If you want an equity aging schedule, the minority interest items require a

breakdown category with transaction types.

These settings ensure that external shares are automatically transferred to the

minorityinterest itemswithin thebalancesheet.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 89: Appropriation of Retained Earnings

Aprerequisiteforautomaticpostingstoappropriationofretainedearningsisthe

selectionoftheAppropriationofretainedearningsflaginC/Iutilization.

An appropriations item is assigned to each equity item for the group share

depending on whether appropriations are disclosed in the balance sheet or the

incomestatement. Thiscanbe1:1orn:1andcanbedistinguishedbetweendebits

and credits.

Anappropriationoftheretainedearningsitemfortheminorityshareisassignedto

each equity item. Thiscan also be 1:1 or n:1.

Thepostingsdependonwhethertheappropriationsaredisclosedinthebalance

sheetorattheendoftheincomestatement. Youdeterminethisinthemasterdata

for the consolidation chart of accounts.

Figure90: AppropriationofRetainedEarnings-PostingProcess

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AC660 Lesson: Customizing Settings

Thepostingsfortheactivitiessubsequentconsolidation(onlywhenappropriations

inincomestatementaremade)anddivestituretakeplacewithintheappropriation

of retained earnings.

No postings are needed for activities such as first consolidation and step

acquisition.

Subsequent consolidation:

• Ifretainedearningsareshowninthebalancesheet,thesystemassumes

that the changes in equity were entered at the appropriations items. No

special logic is required.

• Ifretainedearningsareshownintheincomestatement, thebalanceof

theequityitemisusedasthetrigger. Theminorityshareof thebalanceis

transferredfromthegroupappropriationitemtotheminorityappropriation

item. ThisiswhyitisimportantthatinCustomizing,youexplicitlydefine

the balance sheet item. * entriesare invalid.

Divestitures:

• If retained earnings are shown in the balance sheet, the divestiture

processcomputesthechangetotheequityitem(360inthe). Becauseequity

items are involved, the system also computes the minority share that is

incurredduringthedivestiture(60). Thedeltatothetriggeringequityitem

is also posted to this appropriation of retained earnings item (which is,

360-60=300)sothatthisagainresultsinavalueof360. Theoffsettingentry

ispostedtotheC/Iclearingitemdefinedintheotherselecteditems.

• Ifretainedearningsareshownintheincomestatement,thedivestiture

computes the change to the equity item and posts this amount to the

group/minority appropriation items.

Figure 91: Posting of Statistical Equity

Tobeabletoautomaticallypostsubsequentdivestitures, simultaneouspostings

must be made to statistical items.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Each stockholder’s equity item, including the translation differences, must be

assigneditsownstatisticalitemforthis. Itmustbea1:1assignment.

Theitemsrequireabreakdowncategorythatcorrespondstothebreakdownsof

therespectiveequityitem,suchastransactiontypesfortheequityschedule,and

that of the partner.

Figure 92: Distribution of Dividends, Bonus Payments

YoudefineoneormoreitemsforthedistributionofdividendsinCustomizingof

selected items for C/I.

Thisisanappropriationitem,brokendownbythetransactiontype,subitems,if

you require an equity aging schedule.

The item is needed for the correct calculation of the minority share in annual

netincomeandthegain/lossfrompartial/totaldivestitures. Forthisreason,itis

essentialthatonlydividenddistributionsbepostedtothisitem.

MakesureyoudonotspecifytheDistributionofdividendsclearingitemdefined

in the document type for the elimination of investment income. There is a

correlationwiththeeliminationofinvestmentincome.

YoualsodefinetheitemsforbonuspaymentsinCustomizingofselecteditems.

Theseareappropriationitemsbrokendownbytransactiontypes,whenrequired.

• Bonus payments aredistributions to themanagement of a company and

donotaffectnetincome. Asopposedtodividends, bonuspaymentsneed

not be eliminated.

• The item is needed for the correct calculation of the gain/loss from

partial/total divestitures. Asaresult, ensurethat only bonuspaymentsbe

posted to this item.

• When a partial or total divestiture occurs, all revenues/expenses minus

any distribution of dividends and bonus payments are summed up and

proportionally/fully inverted.

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AC660 Lesson: Customizing Settings

Figure 93: Elimination of Investment Income

The investment income of the consolidation unit, A, is eliminated against the

distributionattheconsolidationunit,B,(seeentryI).Thisusestheitemsspecified

in the method for the elimination of investment income. In this example, the

entryisone-sided,whichmeansthattheamountoftheinvestmentincomeisthe

determiningfactor. Theamountof 30 representsminority interest andremains

on the distribution item.

Clearingentriesaremadetoensurethatthebalancesheetattheconsolidationunit

levelalsobalancesout. Youspecifytheitemfor thisentryunder thedocument

typefortheeliminationofinvestmentincome-chart-basedcharacteristics.

Afinancialstatementbalancingentryisautomaticallyposted.

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Figure 94: Distribution of Dividends

Aftertheeliminationofinvestmentincome,theminorityshareofthedistribution

of dividends must be reclassified if the group share of the distributing

consolidationunit islessthan100%. ThisisdoneinaseparateC/Iactivityfor

dividend distributions.

Customizingneedstoknowtheitemsthatcontainthedividenddistributionstobe

abletoreclassifytheamountstillremainingonthedistributionofdividendsitem.

• Appropriation of retained earnings

– Annual netincomepriortofirst consolidation

– ...

– Transferstominorityinterestinannualnetincome

– Deductionsfromminorityinterestinannualnetincome

• ...

• Statistical items

– Annual net income

– Annual net income, offsetting item

– Minority interest in annual net income

– Minority interest in ANI, offsetting item

– Adjusted annual net income

– Minorityinterest inadjustedannual netincome

– Overall offsetting item

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AC660 Lesson: Customizing Settings

Furtherstatisticalitemsarerequiredforannualnetincome.

• The items, Annual net income and Minority share in annual net income,

are needed for reporting purposes.

• Theitem,Adjustedannualnetincome,istheannualnetincomeminusthe

dividendsandbonuspaymentsdistributedwithintheconsolidationgroup.

Theitemisneededtocomputethegain/lossfrompartial/totaldivestitures.

• Theitemsdonotrequireabreakdowncategory,andaredefinedpreferablyin

the range of numbers starting with9.

• Items for Group Shares

– Group share

– ...

– Group share in annual net income

• Divestiture

– Item for loss

– Item for gain

– Item for loss - minority share

– Item for gain - minority share

– Clearing itemfor divestiturepreparation

Further, you need to specify items for group shares. These items provide

informationaboutthestructureofthecorporategroupforreportingpurposes. To

displaythisinformation,youneedtorunthegroupsharesreport.

For subsequent divestitures, you define gain and loss items for the group and

minority shares, respectively.

TheitemClearingfordivestiturepreparationisusedinthefunction,Preparation

forchangestoconsolidationgroups. Thisensurestheaccuratedisclosureofthe

balancesheet,incomestatement,andagingschedulesduringfirstconsolidations

and total divestitures. The item is used for zero balances for each transaction

currency.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 95: Automatic Entries at the Click of a Button

Thisexamplesummarizessomeofthenecessaryconfigurationstepsforautomatic

posting:

1. Specifyingreporteditemstoenablethesystemtolocatethedatarequired.

2. Specifying selected items for automatic postings during the run of

Consolidation of Investment program.

Figure 96: Subsequent Consolidation

Assumethat thecurrent year saw aprofit of 200.

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AC660 Lesson: Customizing Settings

Subsequent consolidation reclassifies the minority interest according to the

externalshareof40monetaryunits. Inthebalancesheet,theminorityinterestis

transferred to the minority interest item.

Theminoritysharesarealsoadjustedintheincomestatement(seeII).Theitemfor

transferstotheminorityshareintheannualnetincomeintheincomestatementis

definedinCustomizingunderOtherselected items.

The statistical itemsfor annual net income are updatedseparately for thetotal

annualnetincome,theadjustedannualnetincome,andtheminorityshare. These

itemsarealsodefinedinCustomizingunderOtherselecteditems.

Figure 97: Goodwill Amortization

Theautomaticpostingofgoodwillamortizationrequiresthefollowingsettings:

• In global settings or method definition, you define a goodwill item

(acquisitionandaccumulatedamortization),anamortizationexpenseitem,

andtheamortizationcharacteristics(lifeinyears).

• Thefinancialstatementimbalanceisautomaticallycalculatedandpostedin

thebalancesheetandtheincomestatementtotheitemsthataredefinedin

IMGunderFinancialstatementitems-Selecteditemsforposting.

• Thesubsidiaryentrytostatisticalitemsisalsoautomatic. Itusesthesame

items as in subsequent consolidation. These items need to be posted to

accommodate future total/partial divestitures.

The amortization entryoccursat the parent (A).

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Minorityinterest entries inthebalancesheet, incomestatement, andstatistical

itemsarepostedexactlywhentheC/Imethodusesdirectsharesandtheparent’s

group share is less than 100%.

Note: Thetrainingsystemissetupforquarterlyconsolidations. Thisis

whytheannualamortizationof40USDisdividedinto10USDperquarter.

Figure 98: Step Acquisition

ThisexampleassumesthatBacquiresanadditional20%ofcommon

StepAcquisition

stockofCfor240monetaryunits. TheequityatBconsistsofcommonstockof

1,000unitsandprioryearretainedearningsof200units.

Theinvestmentisclearedandtheminorityshareisadjustedby20%. Inthiscase,

no goodwillis incurredbytheparent companyB.

Intheareaof statisticalitems, theequity itemsareadjustedbytheamount that

iseliminatedagainsttheparent’sinvestment. ThisispostedattheCsubsidiary,

showingparent,B,asthepartnerunit. Theoffsetispostedtotheoverallstatistical

offsetting item.

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AC660 Lesson: Customizing Settings

Lesson Summary

You should now be able to:

• Explain the customizing settings to enable automatic consolidation of

investments postings

• Discussthepostingprocessforappropriationofretainedearnings

• Describe how dividends and bonus payments are distributed in the

customizingofselecteditemsforconsolidationofinvestments

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Lesson: Sequence of Activities

Lesson Overview

Thislessonwillcoverinformationaboutactivityinterpretationinaconsolidation

group. Youwillalsolearnaboutconsistentconsolidationlogic.

Lesson Objectives

After completingthislesson, you will beable to:

• Explainactivityinterpretationinaconsolidationgroup

• Describe the consolidation logic in SAP

Business Example

The group G1 plans to introduce the SAP Consolidation by the end of this

year. You are required to define the sequence of activities to customize SAP

Consolidation.

Default and Auto Sequence

Figure 99: Sequence of Activities (Default Sequence)

Thisexampleshowsthefunctionsofactivitysequencing. Thesequencenumbers

oftheactivitiescorrespondtotheonesintheSAPsystem.

Thedataoftheexampleisenteredasactivitiesintheabovesequence. Thisleads

to an investment structure with an implicit sequence of consolidation units (A

→ B → C → D).

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AC660 Lesson: Sequence of Activities

Atthispoint,youcandefineadefaultsequenceofactivitiesinCustomizing,based

ononeconsolidationunit. Theadditionalflag(uptohere)controlsthemeshing

oftheactivitiesofdifferentconsolidationunits: Inthefirstrun,alltheactivities

up to the flagged activity (step acquisition in this example) are processed.

After this, theactivitiesof thenext consolidation unitareprocessed. Next, the

remainingactivities(partialdivestiture,totaldivestitureinthisexample)ofthe

first consolidation unit are processed.

Figure 100: Sequence of Activities (Auto Sequence)

The left column lists the original sequence of all the activities of the period,

whichisdeterminedbydataentry. Togetherwiththeactivitiesfromalltheprior

periods(none inthisexample), it showsthechangesin investmentsandforms

the investment structure.

Thesequenceofthesecondcolumnisdeterminedbythedefinitionofadefault

sequenceinCustomizing. Thesequenceisdeterminedforeachconsolidationunit.

Inthisexample,theactivitysubsequentconsolidation(02),isplacedinfrontof

stepacquisition(07),andpartialdivestiture(10)infrontoftotaldivestiture(11).

Theoverallsequenceistheresultofthemixingoftheinvestmentstructureinthe

leftcolumnwiththesequenceforeachconsolidationunitinthecentercolumn.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Eachofthehierarchylevelsareprocessedfromtoptobottom.

• Inevery hierarchylevel, each of theconsolidation unitsare processed in

alphabeticsequence. Foreachunit,alltheactivitiesareprocesseduptoand

including the Up to here threshold.

• Next, all the activities following the Up to here threshold are added, the

sequenceof theconsolidationunitsbeingreversed.

• You can also create a manual sequence:

– IfyoumoveordeletetheUptoherethresholdamongtheactivitiesof

eachconsolidationunit(afterwardsautomaticsequenceasdescribed)

– Ifyoumanipulatetheautomaticallyderivedglobalsequenceusingthe

select and move functions for activities (this is done under Global

sequence)

Activities Interpretation

Figure101: ActivityInterpretationinaConsolidationGroup

Theactivitiesreportedtotheoverallconsolidationgroup-fromitspointofview-

needtobere-interpretedforeachsub-group. However,differentC/Imethodsmay

beapplied-evenifthesameactivitiesareinterpreted.

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AC660 Lesson: Sequence of Activities

Figure 102: Consistent Consolidation Logic

Thecharacteristicsof consolidationof investmentsare:

• High complexity of individual activities, such as method changes,

divestitures, and transfers.

• Strong interrelation between all activities: The semantics of individual

activitiescannotbeviewedandimplementedasastandaloneactivity.

SAPdeliversaconsistentconsolidationlogicacrossallactivities.

Figure 103: Report Painter: Stockholders’Equity Analysis

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Exampleofauser-definedanalysisoftheuseofstockholders’equity:

• Eliminationduringactivitiessimilartofirstconsolidation

• Remaininggroupequityfromsubsequentconsolidation

• Equity transferred to minority interest

Thecomparisonbetweentheinvestmentandtheeliminatedequityexplainsthe

acquisition value of goodwill.

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AC660 Lesson: Sequence of Activities

Lesson Summary

You should now be able to:

• Explainactivityinterpretationinaconsolidationgroup

• Describe the consolidation logic in SAP

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Lesson: Equity Method

Lesson Overview

Thislessonwillprovideanoverviewoftheequitymethod. Youwilllearnabout

the treatment of the amortization of goodwill, the first consolidation, and the

subsequent consolidation in the equity method. In addition, you will learn the

differences between the German HGB and the US GAAP/IAS for both first

consolidation and subsequent consolidation.

Lesson Objectives

After completingthislesson, you will beable to:

• Explain the equity method

• Describesubsequentconsolidationinequitymethod

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

consolidation

Business Example

Thegroup,G1,planstointroducetheSAPConsolidationbytheendofthisyear.

Youarerequiredtoconsolidateinvestmentsusingequitymethodandcustomize

the treatment of differentials.

First Consolidation

Figure 104: Equity Method

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AC660 Lesson: Equity Method

For the equity method,

• You supply the parent’s investment (changes in investments) and the

subsidiary’sequity(additionalfinancialdataortotalsdatabase).

• Forthesubsequentconsolidation,yousupplytheequityholdingsadjustments

eitherusingtheequityholdingsadjustmentdataasapartoftheadditional

financialdataorthroughthechangesinequitydata. Inthelastcase,noother

datamustbesupplied. Theonlydatastillneededarethereporteditemsthat

are taken from the reported equity data.

• Thesystemautomaticallycalculatesthedifferential,whichmeanstheexcess

investment over equity or vice-versa.

InMethodDefinitionofCustomizing,youspecifyhowthedifferentialisdisclosed:

• One-lineconsolidation(bookvalue method)

– Goodwill is not separately disclosed. Instead, it is a part of the

investmentbookvalue(equityinearningsofaffiliates). Theinvestment

and goodwill are oneandthesameitem.

– NoticethataccordingtotheGermanHGB,goodwillmustbeseparately

disclosed in the notes to financial statements. To do this, you can

createaseparatesubitem, suchas135 Additionstogoodwill, equity

method, and specify the subitem in the method for the Acquisitions

goodwill item.

• Two-lineconsolidation(proportionofequitymethod)

– Goodwillisdisclosedseparately,asinthepurchasemethod:

– Create an item for the investment book value and another item for

goodwill.

Figure 105: FirstConsolidation forUnit E(EquityMethod)

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