AC660_EN_Col51_FV_Part_A4 (第9页) | ERP软件技术分享

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Parent’B’holdsaninvestmentof500unitsintheaffiliate’E’andreportsthisin

its balance sheet.

Affiliate’E’showscommonstockof1,000units. However,itsfinancialdatais

notincludedinthegroup’saggregatedbalancesheet.

Becausethegroupsharein’E’is40%,thesystemcomputesaminorityshareof

600unitsincommonstockof’E’. Thesettlementbetweentheinvestmentandthe

equityleadstoadifferentialof100units(500-400=100).

Thesystemgeneratesanentry,whichproportionatelyadjuststheinvestmentof

theparent ’B’ by 100units, and reportstheexcessamountasgoodwill. Inthis

case, it uses the two-line method.

Amortization

Figure 106: Amortization of Goodwill(Equity Method)

The amortization of goodwill (100 units over 5 years = 20 units) is posted at

parent ’B’.

Inthisexample, theamortizedamountiscrediteddirectlytothegoodwillitem.

Theoffsettingentryischargedtotheamortizationexpense(seeentryI).

Becausetheactivityaffectsnetincome,theannualnetincomeitemsinboththe

balancesheetandtheincomestatementareautomaticallyadjusted(seeentryII).

As in amortization using the purchase method, the adjustment to annual net

incomeispostedtothestatisticalitems(seeentryIII).

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AC660 Lesson: Equity Method

Subsequent consolidation

Figure107: CustomizingSettings(EquityMethod,Subseq. Cons)

Subsequent consolidation intheequity method adjuststhe parent’sinvestment

sharebythevaluesthatarecollectedinthereporteddata.

For thisreason, at first youdefinethescopeof thereported datafortheequity

method postings.

Next, you specify the posting items for each scope. For each scope, you also

specify the following items:

• Offsetting item

• Negative investment book value

• Statistical equity

In some cases, these items must be enhanced in the consolidation chart of

accounts. Thelattertwoitemshavedifferentcharacteristicsfordifferentscopes

of reported data.

Foreachscope,youalsodefinereporteditemsiftheequityholdingsadjustment

data is collected from the reported equity data. The collection can only be

automaticiftheitemsdefinedforeachscopeareunambiguous.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure 108: Accounting Techniques - Comparison

Subsequent consolidation intheequitymethodadjusts the parent’sinvestment

sharebythevaluesthatarecollectedinthereporteddata.

Forthisreason,atfirstyoudefinethescopeofreporteddatafortheequitymethod

postings.

Next, you specify the posting items for each scope. For each scope, you also

specify the following items:

Offsetting item

• Negative investment book value

• Statistical equity

In some cases, these items must be enhanced in the consolidation chart of

accounts. Thelattertwoitemshavedifferentcharacteristicsfordifferentscopes

of reported data.

Foreachscope,youalsodefinereporteditemsiftheequityholdingsadjustment

data is collected from the reported equity data. The collection can only be

automaticiftheitemsdefinedforeachscopeareunambiguous.

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AC660 Lesson: Equity Method

Comparison between HGB and US GAAP/IAS

Figure 109: First Consolidation - HGBvs. USGAAP/IAS

SAP supports the consolidation of investments according to German HGB as

well as US GAAP / IAS.

Both methods can be used simultaneously.

The methods are selected in thedefinition of the consolidation of investments

method.

Figure 110: Subseq. Consolidation -HGBvs. USGAAP/IAS

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

The differences between HGB and US GAAP/IAS in first consolidation in

a multiple-level group with minority interests reappear during subsequent

consolidationandallother, morecomplexactivities.

Aftergoodwilliscompletelyamortized,theminorityinterestinthegroupbecomes

the same for both HGB and US GAAP / IAS.

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AC660 Lesson: Equity Method

Exercise 14: Consolidation of Investments

– Equity Method

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Define financial data types

• MaketheCustomizingsettingsrequiredtorunthetaskfromthemonitor

Business Example

ThesteeringcommitteejustdecidedthatconsolidationunitEisnolongertobe

consolidatedusingthepurchasemethod. Fromnowontheequitymethodisto

be used.

Task 1:

1. Define the method EQUIT for the equity method (with two-line

consolidation) with the following properties:

a) Additionsarecalculatedusingthedirectshare(incompliancewithUS

GAAP)

b) Amortization of goodwill (positive and negative), life = 5 years, no

thresholdvalue,amortizationstartsatthebeginningofthecurrentrangeof

periods

c) Item for positive/negative goodwill: 181300

Choosetheappropriatesubitemsforadditions,amortizationsandwrite-ups

d) Item foramortization andwrite-ups: 311830

Specify the functional area “administration”

e)Statisticalitemfortheamortizationofpositivegoodwill: 933100

f)Statisticalitemforcurrenytranslationdifference: 940000

Task 2:

1. AssignthemethodtoconsolidationunitEintheconsolidationgroupG2.

Task 3:

1. Scope of reported data:

Continued on next page

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Checkthesettingsforthescopeofreporteddatafortheequitymethod,but

do not make any changes.

Theparentunit’sinvestmentbookvalueistobeupdatedbydisclosuresof:

a) the annual net income

b)distributionsofdividendsonbehalfofthe“equitycompany”

Makea note of the scopes of reported data.

Task 4:

1. Maintaining reported equity items:

Definethereportedequityitemsforequityholdingsadjustmentsasfollows:

Reported annual net income: 251200 120

Reporteddistributionsof dividends: 251600 140

Task 5:

1. Executing the task for G2:

a). Before executing the consolidation of investments, go to the global

settingsandspecify/reviewthatthedataforsubsequentconsolidationswith

theequitymethodistobereadfromthereportedequitydataforequity.

b)ThenexecutetaskC/IforconsolidationgroupG2.

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

unit E?

Whatistheamountoftheamortizationofthedifferential(excess)ofBinE?

Task 6:

1. Executing the task for G1:

BlockthetaskforG2andexecutethesametaskforG1.

Afterwards, block the task for G1, too.

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AC660 Lesson: Equity Method

Solution 14: Consolidation of Investments

– Equity Method

Task 1:

1. Define the method EQUIT for the equity method (with two-line

consolidation) with the following properties:

a) Additionsarecalculatedusingthedirectshare(incompliancewithUS

GAAP)

b) Amortization of goodwill (positive and negative), life = 5 years, no

thresholdvalue,amortizationstartsatthebeginningofthecurrentrangeof

periods

c) Item for positive/negative goodwill: 181300

Choosetheappropriatesubitemsforadditions,amortizationsandwrite-ups

d) Item foramortization andwrite-ups: 311830

Specify the functional area “administration”

e)Statisticalitemfortheamortizationofpositivegoodwill: 933100

f)Statisticalitemforcurrenytranslationdifference: 940000

a) Defining the method:

Define the equity method similar to the solution for the purchase

method,usingthedifferentFSitemsandsubitems

CompletingtheUtilizationofConsolidationofInvestments

Menu Path:Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→DetermineSystemUtilizationforC/I

EnsurethattheaccountingtechniqueEquityisspecified.

Definingaconsolidationofinvestmentsmethod:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→→Methods→Definemethods

SelectNewentriesandcreatethenewmethodEQUITY

a) Accounting technique: Equity Method

Continued on next page

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

b) Additions: calculateusing “directshares”

Hint: Thetreatmentofgoodwillalreadydisplaystheoption

Amortization(forpositiveandnegativegoodwill),asspecified

in C/I utilization.

Field/Data Type Value

Accounting technique Equity Method

CalculateAcquitionsUsing: “directshares”

Press Enter.

Amortization of goodwill and negative 5

goodwill sections:

Amortizablelife,numberofyears 2

Begin amortization

Caution: DonotselectThresholdvalue.

Notethatyoucanmaintainadditionalamortizationdataonly

after pressing Enter.

Save your entries.

Toenterthechartofaccounts-basedsettingsforthemethod,chooseFS

itemstotherightofthemethoddescription. SelectNewEntries. Enter

thefollowingFSitemsforBOTHtheAmortizationofgoodwilland

Amortization of Negative goodwill.

Field/Data Type Value

Acquisition Item 181300

Subitem 120

Accumulatedamortizationitem 181300

Subitem, amortization 220

Subitem, write-ups 275

Amortization Exp. item 311830

Subitem (Functional area) 0003

(Administration)

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Field/Data Type	Value
Accounting technique CalculateAcquitionsUsing: Press Enter. Amortization of goodwill and negative goodwill sections: Amortizablelife,numberofyears Begin amortization	Equity Method “directshares” 5 2

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AC660 Lesson: Equity Method

Field/Data Type Value

Writeup Item 311830

Subitem (Functional area) 0003

(Administration)

Stat. itemforpos. goodwill 933100

Stat. itemforneg. goodwill 933200

Stat. itemcurr. trans. diff. 940000

Save your entries.

Task 2:

1. AssignthemethodtoconsolidationunitEintheconsolidationgroupG2.

a) Assigning the method:

InthemethodhierarchyforconsolidationunitE,changethemethod

PURCH to EQUIT.

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→Methods→Assignmethodstothe

consolidationunits→Editmethodhierarchies

a) Expand your hierarchy, select consolidation unit E, and choose

Change.

b)Inthedetailscreen,assignmethodEQUITYtoconsolidationunitE.

Save your entries.

Task 3:

1. Scope of reported data:

Checkthesettingsforthescopeofreporteddatafortheequitymethod,but

do not make any changes.

Theparentunit’sinvestmentbookvalueistobeupdatedbydisclosuresof:

a) the annual net income

b)distributionsofdividendsonbehalfofthe“equitycompany”

Continued on next page

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Field/Data Type	Value
Writeup Item Subitem (Functional area) Stat. itemforpos. goodwill Stat. itemforneg. goodwill Stat. itemcurr. trans. diff.	311830 0003 (Administration) 933100 933200 940000

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Makea note of the scopes of reported data.

a) Scope of reported data:

Toexaminethescopesof reporteddata, goto:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation → Consolidation Functions → Automatic Posting

→ Consolidation ofinvestments→Specifyscopeof reported data

for equity method

The scope entails:

1. Annual net income

2. Dividends

No adjustments should be required.

Task 4:

1. Maintaining reported equity items:

Definethereportedequityitemsforequityholdingsadjustmentsasfollows:

Reported annual net income: 251200 120

Reporteddistributionsof dividends: 251600 140

a) Maintaining reported equity items:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidation of investments → Activities → Reported Items for

AutomaticActivityRecognition→Specifyreporteditemsforequity

holdings adjustments

Select New Entries

Forscope1definetheitem251200withsubitem120.

Forscope2definetheitem251600withsubitem140.

Save your entries.

Task 5:

1. Executing the task for G2:

Continued on next page

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AC660 Lesson: Equity Method

a). Before executing the consolidation of investments, go to the global

settingsandspecify/reviewthatthedataforsubsequentconsolidationswith

theequitymethodistobereadfromthereportedequitydataforequity.

b)ThenexecutetaskC/IforconsolidationgroupG2.

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

unit E?

Whatistheamountoftheamortizationofthedifferential(excess)ofBinE?

a) Executing the task for G2:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→AutomaticPosting→

Consolidationofinvestments→MakeGlobalSettings

IntheGetearningsfromwindow, choosethe“reportedequitydata”

option. Save.

You execute the task in the consolidation monitor by placing the

cursorat thecross-section between the taskandtheconsolidation

group G2. Choose Test run.

TheamountofthedifferentialfromthefirstconsolidationofunitEis

USD 400.

TheamortizationoftheexcessamountisUSD20.

This is computed as follows: The differential from the first

consolidation of 400 is amortized over a period of 5 years, which

equates to80 per year, or 20 per quarter.

Now execute the task in theconsolidation monitorby placing the

cursorat thecross-section between the taskandtheconsolidation

groupG1. ChooseUpdaterun. Blocktaskwhencompleted.

Task 6:

1. Executing the task for G1:

BlockthetaskforG2andexecutethesametaskforG1.

Afterwards, block the task for G1, too.

a) Executing the task for G1:

BlockthetaskforG2andexecutethesametaskforG1.

Afterwards, block the task for G1, too.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

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AC660 Lesson: Equity Method

Exercise 15: Validation

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Define financial data types

• MaketheCustomizingsettingsrequiredtorunthetaskfromthemonitor

Business Example

Task 1:

Assignment:

1. Inordertochecktheconsolidateddata,youusethesamevalidationVXY

(whereXY=50+yourgroupnumber)thatyoucreatedinDataCollection,

topic Validation I.

You now assign the validation to cons groups G1 and G2, for period

categories 2 and 3.

Task 2:

Task:

1. Forthisvalidation,definethetaskCONSVALandassignittotheexisting

task group CONS.

Thetranslationshouldberunasthelasttaskandbeautomaticallylocked

after it has run without errors.

Task 3:

Execution:

1. RunthevalidationforconsgroupG1intheconsolidationmonitor.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Solution 15: Validation

Task 1:

Assignment:

1. Inordertochecktheconsolidateddata, youusethesamevalidationVXY

(whereXY=50+yourgroupnumber)thatyoucreatedinDataCollection,

topic Validation I.

You now assign the validation to cons groups G1 and G2, for period

categories 2 and 3.

a) Assignment:

AssignthevalidationtoconsolidationgroupsG1andG2:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation → Consolidation Functions → Validation of

ConsolidatedData→AssignValidationstoConsolidationGroups

ChooseNewentriesandmakethefollowingsettings:

Field/Data Type Value

Cons group G1 and G2

Period cat. 2 and 3

Val. CG VXY (XY = 50 + your group

number, which is the validation

you alreadycreated)

Save the entry.

Task 2:

Task:

1. Forthisvalidation,definethetaskCONSVALandassignittotheexisting

task group CONS.

Continued on next page

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Field/Data Type	Value
Cons group Period cat. Val. CG	G1 and G2 2 and 3 VXY (XY = 50 + your group number, which is the validation you alreadycreated)

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AC660 Lesson: Equity Method

Thetranslationshouldberunasthelasttaskandbeautomaticallylocked

after it has run without errors.

a) Task:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation → Consolidation Functions → Validation of

Consolidated Data → Define Task

Makethefollowingsettingsfor yournewentry:

Field/Data Type Value

Task CONS VAL

Short text Val. GC

Medium text Validationconsolidateddata

Save the entry.

Assign the new task to the task group:

MenuPath: Tools→AcceleratedSAP→Customizing→Execute

Project → SAP Reference IMG → Enterprise Controlling →

Consolidation→ConsolidationFunctions→ConsolidationMonitor

→ Define Task Group

Select the task group CONS, go to Assign tasks to task group, and

make the following new entry:

Field/Data Type Value

Task CONS VAL

Automaticblocking select theindicator

Save your entry.

Continued on next page

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Field/Data Type	Value
Task Short text Medium text	CONS VAL Val. GC Validationconsolidateddata

Field/Data Type	Value
Task Automaticblocking	CONS VAL select theindicator

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Task 3:

Execution:

1. RunthevalidationforconsgroupG1intheconsolidationmonitor.

a) Execution:

YoucanexecutetaskValid. GCintheconsolidationmonitorbyplacing

thecursoratthecross-sectionbetweenthetaskandtheconsolidation

group. Choose Update run.

MenuPath: Accounting→EnterpriseControlling→Consolidation

→ Consolidation → Monitor

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AC660 Lesson: Equity Method

Lesson Summary

You should now be able to:

• Explain the equity method

• Describesubsequentconsolidationinequitymethod

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

consolidation

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Lesson: Reclassification

Lesson Overview

Thislessonprovidesanoverviewofthefeaturesandusesofreclassification. You

willlearnaboutthereclassificationofsalesrevenueandthenettingofreceivables

and payables in reclassifications. In addition, you will learn about periodic

reclassificationandthedebit/creditsign-triggeredreclassification.

Lesson Objectives

After completingthislesson, you will beable to:

• Describe the benefits of reclassification

• Differentiatebetween types of reclassification

• Explain periodic reclassification

Business Example

ThegroupG1planstointroducetheSAPConsolidationbytheendofthisyear.

Youhavebeenaskedtoreclassifythevaluesofthefinancialstatement.

Customization and Application of Reclassification

Figure 111: Reclassifications

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AC660 Lesson: Reclassification

This component provides the functionality for reclassifying the values of the

financialstatement(FS)items. Itfeaturesaflexiblesetofrules,whichisableto

accommodate a wide array of applications.

You may need reclassifications to adjust the financial data reported by

consolidation units to meet corporate requirements. You may also need to

reclassify consolidated data.

Inmost cases, areclassificationtransfersthevalueof oneitem toanother. For

example, the group may require reclassifying Finished Goods to Unfinished

Goods.

Reclassification has the following uses:

• Reclassificationofthevalueofoneitemoranentiresetofitems

• Reclassificationofanentirevalueorapercentageofavalue

• Itemscanbedelimitedtocertainsubitems,partnerunits,orthesetsthereof

• Reclassificationscanbepostedatthetriggeringunitorthepartnerunit

• Inheritanceofitemsandtheiradditionalaccountassignments

• Use of different posting levels (10, 20, 30)

Figure 112: Reclassification of Sales Revenue

In this reclassification, the order of the source item and the destination item is

reversedinrelationtonormalaccountinglogic. Youneedtodothisbecausethe

debit/credit signsof the triggeringitemand thesourceitem differ. Thesystem

reversesthesignofthebalanceof thetriggeringitemtoreclassifythatbalance

from the source item to the destination item.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Figure113: Reclassification: NettingofReceivables/Payables

Onepartofconsolidationisinterunitelimination,whicheliminatesthereceivables

and payables incurred by business transactions that take place within the

boundaries of a corporate group. As in our example, however, in the overall

consolidationgroupyoumightrecordyourbusinesspartnersaspartnerunitsthat

are not included in the consolidation group during the consolidation process.

Duringstepconsolidation,whentheconsolidatedgroupispassedontothenext

higher level, these business partners might belong to one of the higher-level

consolidationgroups. Suchbusinessrelationshipsmightrequirethatyounetyour

receivablesagainstthepayables,fromandtoeachtradingpartner,thus,statinga

net balance for each trading partner.

When customizing the reclassification, in this situation you need two

reclassification rules - one for (positive)debit balances and one for (negative)

credit balances.

Thereclassificationentryusespostinglevel20. Inthisexample,however,posting

level 30 is used in order to trigger a group-dependent reclassification of those

payables/receivablesthatdonothaveapartnerwithinthesubgroupconcerned.

You can specify in the reclassification rule that you want to compute the net

balance per partner unit. Then thereclassification isposted at the partner unit

instead of at the triggering consolidation unit. In this case, the triggering

unit is used for the partner assignment. This function is only available for

reclassificationsatlevelsequal toorgreater than20.

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AC660 Lesson: Reclassification

Figure114: ReclassificationofanItem,TriggeredbytheDebit/CreditSign

Analternativetothestandardreclassificationlogicisthedebit/creditsign-triggered

reclassification. Thereclassificationistriggeredbythesignofthebalanceofall

triggering items.

Thistypeofreclassificationreclassifiesthevalueofthesourceitemasopposedto

thestandardreclassificationlogic, whichreclassifiesthevalueofthetriggering

item(oritemset). Thesourceitemisclearedtoazerobalance.

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Unit5: InterunitElimination&ConsolidationofInvestments AC660

Periodic Reclassification

Figure 115: Periodic Reclassifications

Periodicreclassificationonlyprocessesthenewvaluesaddedintheselectedrange

ofperiods. Otherwise,theyear-to-datevalueofthecurrentperiodisused.

You use this special type of reclassification(a) if thetriggering item isnot the

sameassourceitem,or(b)apercentageofthevalueisreclassified.

To set up periodic reclassification, in Customizing of the definition of the

respectivemethodyouselectthePeriodicreclassificationindicatorandspecify

thedesiredConsolidationfrequencyforeachapplicablereclassificationrule. This

onlyincludestheitemvaluesthatbelongtothecurrent interval oftheselected

consolidation frequency.

Reclassificationsarerestrictedtothelastperiodintherangeofperiodsspecified

intheconsolidationfrequency. Forexample,onlyperiods06and12arepostedin

semi-annual consolidation runs.

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AC660 Lesson: Reclassification

Lesson Summary

You should now be able to:

• Describe the benefits of reclassification

• Differentiatebetween types of reclassification

• Explain periodic reclassification

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UnitSummary AC660

Unit Summary

You should now be able to:

• Definethetasksandmethodsforinterunitelimination

• Explain the interunit elimination method

• Examinethecausesof elimination differences

• Listthebenefitsofandthestepsfordocumentreconciliation

• Compare simultaneous consolidation, step consolidation, and stepwise

simultaneous consolidation

• DescribeConsolidationof Investmentsutilization

• Use the consolidation of investmentsmethod

• Explain method assignment for simultaneous consolidation and step

consolidation

• Describethe automaticconsolidationactivities

• 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

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

consolidation

• Describe the benefits of reclassification

• Differentiatebetween types of reclassification

• Explain periodic reclassification

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AC660 Test Your Knowledge

Test Your Knowledge

1. Which of the following tasks are covered by interunit elimination in the

consolidation system?

Choosethecorrectanswer(s).

□ A Eliminationofinterunitpayablesandreceivables

□ B Eliminationofinterunitrevenuesandexpenses

□ C Elimination of investment income

□ D All of the above

2. How can you restrict the item values to be eliminated in the interunit

elimination (IU) method?

3. What are splitting differences?

4. The document matching program cannot be called from balance

reconciliationaftertheeliminationofinterunitpayablesandreceivables.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

5. When network-like investment structures are involved, disclosures and

computations in step consolidation are simpler than in simultaneous

consolidation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

6. SAPdoesnotsupportstepwisesimultaneousconsolidation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

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TestYourKnowledge AC660

7. Listthefields,thepropertiesofwhichhavetobedefinedifconsolidationof

investments utilization is set to global.

8. Youcandefinemorethanoneconsolidationofinvestmentsmethodforeach

valid accounting technique.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

9. Inconsolidationgroupsthatconsistofmultiplelevels,themethodsassigned

atlowerlevelscannotbeusedasdefaultsforupperlevels.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

10. Whenyouenterreported andequitydata,thesystem

automaticallyassignsasequentialactivitynumberthatuniquelyidentifies

the activity.

Fillintheblankstocompletethesentence.

11. Whatarethetwowaystoconveyconsolidationofinvestmentactivitiesto

the system?

12. ListtwoCustomizingsettingsforautomaticconsolidationofinvestments

postings.

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AC660 Test Your Knowledge

13. When do the postings for the activities-subsequent consolidation and

divestiture take place?

14. Whenapartialortotaldivestitureoccurs,allrevenues/expensesminusany

distributionofdividendsand aresummed

up and proportionally/fully invested.

Fillintheblankstocompletethesentence.

15. Different consolidation of investments methods cannot be applied, even

if the same activities are interpreted for each subgroup of the overall

consolidation group.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

16. Whatarethecharacteristicsofconsolidationofinvestments?

17. For the equity method, you supply the subsidiary’s and the

parent’s investment.

Fillintheblankstocompletethesentence.

18. Listthestepstotreatsubsequentconsolidationintheequitymethod.

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TestYourKnowledge AC660

19. The difference between German HGB and US GAAP/IAS in first

consolidation in a multiple-level group with minority interests does not

appear during subsequent consolidation.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

20. List any three uses of reclassification.

21. Thedebit/creditsigntriggeredreclassificationreclassifiesthevalueofthe

triggering item.

Determinewhetherthisstatementistrueorfalse.

□ True

□ False

22. Whenwouldyou useperiodic reclassification?

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AC660 Test Your Knowledge

Answers

1. Which of the following tasks are covered by interunit elimination in the

consolidation system?

Answer: D

Interunit elimination covers the elimination of interunit payables and

receivables, the elimination of interunit revenues and expenses, and the

eliminationofinvestmentincomeinthedatamonitor.

2. How can you restrict the item values to be eliminated in the interunit

elimination (IU) method?

Answer: By specifying the characteristic value sub-assignments,

consolidationorpartnerunitsandtheirattributes, anddocumenttype,you

canrestricttheitemvaluestobeeliminatedintheIUmethod. Theselection

isrestrictedtothoseunitsthathavetheseattributes, ortothedatarecords

thathavebeenpostedwiththesedocumenttypes.

3. What are splitting differences?

Answer: Asplittingofdifferencesisunderstoodasananalysisofthesystem

containingthecausesofeliminationdifferences. Thesystemcananalyze

elimination differences and split them into two categories, depending on

their cause.

4. The document matching program cannot be called from balance

reconciliationaftertheeliminationofinterunitpayablesandreceivables.

Answer: False

The document matching program can be called directly from balance

reconciliationaftertheeliminationofinterunitpayablesandreceivables.

5. When network-like investment structures are involved, disclosures and

computations in step consolidation are simpler than in simultaneous

consolidation.

Answer: False

When network-like investment structures are involved, disclosures and

computations in step consolidation are much more complex than in

simultaneous consolidation.

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TestYourKnowledge AC660

6. SAPdoesnotsupportstepwisesimultaneousconsolidation.

Answer: False

SAPsupportsstepwisesimultaneousconsolidation.

7. Listthefields,thepropertiesofwhichhavetobedefinedifconsolidationof

investments utilization is set to global.

Answer: If consolidation of investments utilization is set to global, the

propertiesofgoodwillamortizationandlife,newgoodwill,thresholdvalue,

equityaging,andnegativestockholdersvaluearedefined.

8. Youcandefinemorethanoneconsolidationofinvestmentsmethodforeach

valid accounting technique.

Answer: False

Youcandefineonlyoneconsolidationofinvestmentsmethodforeachvalid

accounting technique.

9. Inconsolidationgroupsthatconsistofmultiplelevels,themethodsassigned

atlowerlevelscannotbeusedasdefaultsforupperlevels.

Answer: False

Inconsolidationgroupsthatconsistofmultiplelevels,themethodsassigned

atlowerlevelsareusedasdefaultsfortheupperlevels(upwardinheritance).

10. When you enter reported investment and equity data, the system

automaticallyassignsasequentialactivitynumberthatuniquelyidentifies

the activity.

Answer: investment

11. Whatarethetwowaystoconveyconsolidationofinvestmentactivitiesto

the system?

Answer: Thetwowaystoconveyconsolidationofinvestmentactivitiesto

the system are:

• Fully automatic derivation of the equity from the balance sheet of

the respective units

• Manual entry of activities

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AC660 Test Your Knowledge

12. ListtwoCustomizing settingsforautomaticconsolidationof investments

postings.

Answer: Two Customizing settings for automatic consolidation of

investments postings are:

• Definitionofaconsolidationofinvestmentsmethod

• Assignmentofminorityinterestitemstotheequityitems

13. When do the postings for the activities-subsequent consolidation and

divestiture take place?

Answer: The postings for the activities subsequent consolidation and

divestituretakeplacewithintheappropriationofretainedearnings.

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

any distribution of dividends and bonus payments are summed up and

proportionally/fully invested.

Answer: bonus payments

15. Different consolidation of investments methods cannot be applied, even

if the same activities are interpreted for each subgroup of the overall

consolidation group.

Answer: False

Differentconsolidationofinvestmentsmethodsmaybeapplied,evenifthe

sameactivitiesareinterpretedforeachsubgroupoftheoverallconsolidation

group.

16. Whatarethecharacteristicsofconsolidationofinvestments?

Answer: Consolidationofinvestmentshasthefollowingcharacteristics:

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

divestitures, and transfers.

• Stronginterrelationbetweenallactivities,whichmeansthesemantics

of individual activities cannot be viewed and implemented as a

stand-alone activity.

17. Fortheequitymethod,yousupplythesubsidiary’sequityandtheparent’s

investment.

Answer: equity

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TestYourKnowledge AC660

18. Listthestepstotreatsubsequentconsolidationintheequitymethod.

Answer: Thestepstotreatsubsequentconsolidationintheequitymethod

are as follows:

• Definethescopeofreporteddatafortheequitymethodpostings

• Specifythepostingitemsforeachscope. Foreachscope,alsospecify

theoffsettingitem,thenegativeinvestmentbookvalueandstatistical

equity

• For each scope, also define reported items if the equity holdings

adjustmentdataiscollectedfromthereportedequitydata

19. The difference between German HGB and US GAAP/IAS in first

consolidation in a multiple-level group with minority interests does not

appear during subsequent consolidation.

Answer: False

The difference between German HGB and US GAAP/IAS in first

consolidation in a multiple-level group with minority interests reappears

during subsequent consolidation.

20. List any three uses of reclassification.

Answer: Threeusesofreclassificationareasfollows:

• Transfersthevalueofoneitemtoanotheritem

• Itemscan bedelimited to certain subitems, partner unitsor the sets

thereof

• Reclassificationcanbepostedatthetriggeringunitoratthepartnerunit

21. Thedebit/creditsigntriggeredreclassificationreclassifiesthevalueofthe

triggering item.

Answer: False

Thedebit/creditsigntriggeredreclassificationreclassifiesthevalueofthe

sourceitemandthesourceitemisclearedtoazerobalance.

22. Whenwouldyou useperiodic reclassification?

Answer: Periodicreclassificationisusedinthefollowingtwocases:

• Ifthetriggeringitemisnotthesameasthesourceitem

• If apercentageof the value isreclassified

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Unit 6

Balance Carry Forward

Unit Overview

Inthisunit,youwilllearnthedifferencesinthecarryforwardlogicofthebalance

carryforwardbetweenappropriationofretainedearningsinthebalancesheetand

intheclosingincomestatement. Inaddition,youwilllearnhowtocustomizethe

settingsand perform the balance carryforward.

Unit Objectives

After completing thisunit, you will beableto:

• Statehowbalancecarry forward is executed

• Arrangethebalancecarryforwardanddefineselectedfinancialstatement

items

• Identifytheprocedurestomanagetheappropriationofretainedearningsin

the balancesheet and intheincome statement

• Differentiatebetween thetwo proceduresto managethe appropriation of

retainedearningsinthebalancesheetandintheincomestatement

Unit Contents

Lesson: Execution of Carry Forward.........................................326

Exercise 16: Executing Carry Forward..................................331

Lesson: Appropriation of Carry Forward.....................................346

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Unit6: BalanceCarryForward AC660

Lesson: Execution of Carry Forward

Lesson Overview

Thelessoncoversthedifferencesinthecarryforwardlogicofthebalancecarry

forwardbetweenappropriationofretained earningsinthebalancesheet andin

theclosingincomestatement. Youwilllearnhowtocustomizesettings. Youwill

alsolearnhowto performthebalancecarryforward.

Lesson Objectives

After completingthislesson, you will beable to:

• Statehowbalancecarry forward isexecuted

• Arrangethebalancecarryforwardanddefineselectedfinancialstatement

items

Business Example

ThegroupG1planstointroducetheSAPConsolidationbytheendofthisyear.

YouhavetodemonstratehowthebalancecarryforwardmustbeexecutedinSAP.

To do this, you need to arrange the balance carry forward and define selected

financial statement items.

Steps of Execution

Figure 116: Balance carry forward

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AC660 Lesson: Execution of Carry Forward

Theclosingbalanceofoneyearmustbeidenticaltotheopeningbalanceofthe

followingyear. Thefirsttaskthat needstobeperformedinthedatamonitorin

a new fiscal year is therefore to carry forward balances from the prior to the

current year.

Balancecarryforwardsaredependentontheitemtypeandworkasfollows:

• All balance sheet items are automatically carried forward to themselves

by default.

• Incomestatementitemsarenotcarriedforwardbydefault.

• Whensubsequentlyappropriatingretainedearningstotheincomestatement,

you create special items so that the annual net income iscarried forward

from one year to the next.

• Youcancarryforwardstatisticalitemstothemselves,ifrequired. Todothis,

youneedtomakeasettingintheitemmasterrecord.

• If you want to carry forward items to different items (this is necessary if

youshowappropriationsinthebalancesheet),youneedtomakeadditional

settings in Customizing.

• Balance carry forwards are run for a specified dimension, version, and

consolidation chart of accounts. Balances can be carried forward for a

consolidationgrouporforindividualconsolidationunits.

Figure 117: Balancecarry forward (Version-Dependent)

carryforwardsarerun for individual versions.

carry forwards can only be run if you have selected Carry forward versionin

version maintenance.

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Unit6: BalanceCarryForward AC660

Subitem and Posting level

Figure 118: Balance carry forward (Subitems)

Atthesubitemcategorylevel,youdetermineifthecategoryisrelevantforbalance

carryforwards. Regionsandfunctionalareasarenotrelevant,forexample.

Eachsubitemcategorythatyoumarkasrelevantforcarryforwardsisallocated

adefaultsubitem. Thebalanceiscarriedforwardtothisdefaultsubitemunless

otherwise specified.

Acarryforwardsubitemisassignedtoeachsubitem. Thecarryforwardisthen

made in the next year. This way, you ensure that in a fixed-asset movement

schedule, all thecurrent year’s transactions arecarried forward to thesubitem

“Opening balance”.

Figure 119: Balance carry forward (by Posting Level)

Individualpostinglevelsanddocumenttypesarecarriedforwardseparately.

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AC660 Lesson: Execution of Carry Forward

Additionalaccountassignments(suchaspartnerunit,subitem,yearofacquisition)

areretainedinprinciplewithbalancecarryforward,butare,however,interpreted

depending on the breakdown category of the target item. There may be a

summarization (drilldown not planned for target item) or a default account

assignmentmaybesetup(targetitemrequiresdrilldown).

The valuesin italics do not exist in thedatabase.

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Unit6: BalanceCarryForward AC660

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AC660 Lesson: Execution of Carry Forward

Exercise 16: Executing Carry Forward

Exercise Objectives

After completingthisexercise, youwillbeableto:

• Configureandexecutethecarryingforwardofbalances

Business Example

After you have completed all your consolidation tasks, you want to create an

opening balance for the new fiscal year.

Todothis,youneedtorunabalancecarryforwardasthefirsttaskinthenewyear.

Since the cons group G1 states the appropriation of retained earnings in the

balancesheet, youneedtomakecertainsettingsinCustomizing,inpreparation

for the balance carry forward.

Task 1:

Carry forward

1. Retained earnings items:

Specify/review that the following retained earnings items are not carried

forwardontothemselves,buttotheitem251100RetainedEarnings-Prior

Years:

Continued on next page

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Unit6: BalanceCarryForward AC660

Field/Data Type Value

RetainedEarnings-CurrentYear 251200

Retained Earnings - CY Prior to First 251300

Consolidation

251350

Retained Earnings - ANI Prior to Proportion

Change 251400

RetainedEarnings-AppropriationTransfers 251500

RetainedEarnings-AppropriationDeductions 251600

RetainedEarnings-DividendsPaid 251620

RetainedEarnings-ClearingofDividendsPaid 251630

RetainedEarnings-BonusManagement 251700

RetainedEarnings-ClearingConsofInvestments 251800

RetainedEarnings-Appropriations

Minority interest items:

Use the same procedure for the minority interest items. Review that the

following entries exist. These items are carried forward to item 241100

Minorityinterest, retainedearnings–prioryears.

Continued on next page

332

Field/Data Type	Value
RetainedEarnings-CurrentYear Retained Earnings - CY Prior to First Consolidation Retained Earnings - ANI Prior to Proportion Change RetainedEarnings-AppropriationTransfers RetainedEarnings-AppropriationDeductions RetainedEarnings-DividendsPaid RetainedEarnings-ClearingofDividendsPaid RetainedEarnings-BonusManagement RetainedEarnings-ClearingConsofInvestments RetainedEarnings-Appropriations	251200 251300 251350 251400 251500 251600 251620 251630 251700 251800