SAP BUSINESSOBJECTS PLANNING AND CONSOLIDATION 10.0, VERSION FOR SAP NETWEAVER STARTER KIT FOR IFRS SP1

Transcription

1 SAP BUSINESSOBJECTS PLANNING AND CONSOLIDATION 10.0, VERSION FOR SAP NETWEAVER STARTER KIT FOR IFRS SP1 Simplified Configuration Description (Appendix)

2 Copyright 2012 SAP AG. All rights reserved. SAP, R/3, SAP NetWeaver, Duet, PartnerEdge, ByDesign, SAP Business ByDesign, and other SAP products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of SAP AG in Germany and other countries. Business Objects and the Business Objects logo, BusinessObjects, Crystal Reports, Crystal Decisions, Web Intelligence, Xcelsius, and other Business Objects products and services mentioned herein as well as their respective logos are trademarks or registered trademarks of Business Objects S.A. in the United States and in other countries. Business Objects is an SAP company. All other product and service names mentioned are the trademarks of their respective companies. Data contained in this document serves informational purposes only. National product specifications may vary. These materials are subject to change without notice. These materials are provided by SAP AG and its affiliated companies ("SAP Group") for informational purposes only, without representation or warranty of any kind, and SAP Group shall not be liable for errors or omissions with respect to the materials. The only warranties for SAP Group products and services are those that are set forth in the express warranty statements accompanying such products and services, if any. Nothing herein should be construed as constituting an additional warranty. Legal Disclaimer No part of this starter kit may be reproduced or transmitted in any form or for any purpose without the express permission of SAP AG. The information contained herein may be changed without prior notice. Some software products marketed by SAP AG and its distributors contain proprietary software components of other software vendors. The information in this starter kit is proprietary to SAP. No part of this starter kit s content may be reproduced, copied, or transmitted in any form or for any purpose without the express prior permission of SAP AG. This starter kit is not subject to your license agreement or any other agreement with SAP. This starter kit contains only intended content, and pre-customized elements of the SAP product and is not intended to be binding upon SAP to any particular course of business, product strategy, and/or development. Please note that this starter kit is subject to change and may be changed by SAP at any time without notice. SAP assumes no responsibility for errors or omissions in this starter kit. SAP does not warrant the accuracy or completeness of the information, text, pre-configured elements, or other items contained within this starter kit. SAP DOES NOT PROVIDE LEGAL, FINANCIAL OR ACCOUNTING ADVISE OR SERVICES. SAP WILL NOT BE RESPONSIBLE FOR ANY NONCOMPLIANCE OR ADVERSE RESULTS AS A RESULT OF YOUR USE OR RELIANCE ON THE STARTER KIT. THIS STARTER KIT IS PROVIDED WITHOUT A WARRANTY OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE, OR NON-INFRINGEMENT. SAP SHALL HAVE NO LIABILITY FOR DAMAGES OF ANY KIND INCLUDING WITHOUT LIMITATION DIRECT, SPECIAL, INDIRECT, OR CONSEQUENTIAL DAMAGES THAT MAY RESULT FROM THE USE OF THIS STARTER KIT. THIS LIMITATION SHALL NOT APPLY IN CASES OF INTENT OR GROSS NEGLIGENCE. The statutory liability for personal injury and defective products (under German law) is not affected. SAP has no control over the use of pre-customized elements contained in this starter kit and does not endorse your use of the starter kit nor provide any warranty whatsoever relating to third-party use of the starter kit.

3 Contents Chapter 1 List of Accounts... 4 Assets... 4 Equity and Liabilities... 7 Profit and Loss... 9 Chapter 2 List of Flows Chapter 3 List of Audit IDs Chapter 4 List of Controls Chapter 5 List of Input Forms Chapter 6 List of Retrieval Reports Financial Statements and Analysis Reports Breakdown Reports Control Reports Chapter 7 Presentation of Input Forms Assets Income Statement Non-Current Non-Financial Assets Financial Assets Other Assets Net Equity Liabilities Intercompany... 42

4 List of Accounts Assets ID DESCRIPTION (ASSETS) A1110 A1111 A1112 A1120 A1121 A1122 A1130 A1131 A1132 A1140 A1142 A1150 A1151 A1152 A1160 A1161 A1162 A1170 A1171 A1172 A1180 A1181 A1182 A119T A1210 A1211 A1212 A129T A1310 A1312 A139T A1410 A1411 A1412 A1420 A1421 A1422 Lands and buildings Lands and buildings, Depreciation Lands and buildings, Impairment Tangible exploration and evaluation assets Tangible exploration and evaluation assets, Depreciation Tangible exploration and evaluation assets, Impairment Fixtures and fittings Fixtures and fittings, Depreciation Fixtures and fittings, Impairment Construction in progress Construction in progress, Impairment Office equipment Office equipment, Depreciation Office equipment, Impairment Vehicles Vehicles, Depreciation Vehicles, Impairment Machinery Machinery, Depreciation Machinery, Impairment Other property, plant and equipment Other property, plant and equipment, Depreciation Other property, plant and equipment, Impairment Property, plant and equipment Investment property Investment property, Depreciation Investment property, Impairment Investment property Goodwill Goodwill, Impairment Goodwill Brand names Brand names, Amortization Brand names, Impairment Intangible exploration and evaluation assets Intangible exploration and evaluation assets, Amortization Intangible exploration and evaluation assets, Impairment

5 ID DESCRIPTION (ASSETS) A1430 A1431 A1432 A1440 A1441 A1442 A1450 A1451 A1452 A1460 A1461 A1462 A1470 A1471 A1472 A1480 A1482 A1490 A1491 A1492 A149T A1500 A1510 A1511 A1512 A159T A1610 A1612 A1620 A1621 A1622 A1623 A1624 A1630 A1642 A169T A1710 A1810 A1812 A181HC A181OC A1820 Mastheads and publishing titles Mastheads and publishing titles, Amortization Mastheads and publishing titles, Impairment Computer software Computer software, Amortization Computer software, Impairment Licences and franchises Licences and franchises, Amortization Licences and franchises, Impairment Patents, trademarks and other rights Patents, trademarks and other rights, Amortization Patents, trademarks and other rights, Impairment Recipes, formulae, models, designs, prototypes Recipes, formulae, models, designs, prototypes, Amortization Recipes, formulae, models, designs, prototypes, Impairment Intangible assets under development Intangible assets under development, Impairment Other intangible assets Other intangible assets, Amortization Other intangible assets, Impairment Intangible assets Investments accounted for using equity method Biological assets Biological assets, Depreciation Biological assets, Impairment Biological assets Loans and cash advances, Non-current, Gross Loans and cash advances, Non-current, Allowance Receivables on disposal of PPE, NC, Gross Receivables on disposal of intangible assets, NC, Gross Receivables on disposal of inv. in subsidiaries, NC, Gross Receivables on disposal of inv. in other entities, NC, Gross Receivables on disposal of inv. in other assets, NC, Gross Other receivables, Non-current, Gross Receivables, Non-current, Allowance Non-current receivables Deferred tax assets Investments in subsidiaries, JV and associates Investments in subsidiaries, JV and associates, Impairment Elimination of investments in subsidiaries - Held company Elimination of investments in subsidiaries - Owner company Available-for-sale financial assets, Non-current

6 ID DESCRIPTION (ASSETS) A1830 A1840 A1850 A189T A190T A1910 A199T A2110 A2120 A2130 A2140 A2150 A2160 A219T A2210 A2212 A2220 A2221 A2222 A2223 A2224 A2230 A2240 A2250 A2262 A229T A2310 A231T A2320 A232T A2410 A2420 A2430 A2440 A2442 A2450 A249T A2510 A2520 A259T A2610 A2620 Derivatives, Non-current Financial assets at fair value through profit or loss, NC Other financial assets, Non-current Other non-current financial assets Other non-current assets Other assets, Non-current Non-current assets Raw materials Merchandise Production supplies Work in progress Finished goods Other inventories Inventories Trade receivables, Gross Trade receivables, Allowance for bad and doubtful debts Receivables on disposal of PPE, Current, Gross Receivables on disposal of intangible assets, Current, Gross Receivables on disposal of inv. in subsidiaries, C, Gross Receivables on disposal of inv. in other entities, C, Gross Receivables on disposal of inv. in other assets, C, Gross Dividends receivable Other receivables, Current, Gross Accrued interests on receivables Other receivables, Allowance for bad and doubtful debts Trade and other current receivables Income tax receivables Current tax assets Current biological assets Current biological assets Available-for-sale financial assets, Current Derivatives, Current Financial assets at fair value through profit or loss, C Loans and cash advances, Current, Gross value Loans and cash advances, Current, Allowance Other financial assets, Current Other current financial assets Prepaid expenses Other assets, Current Other current assets Cash on hand Short-term deposits and other cash equivalents

7 ID DESCRIPTION (ASSETS) A269T A299T A3000 A3100 A399T A959T A999T Cash and cash equivalents Current assets other than non-current assets held for sale NC assets or disposal groups classified as held for sale NC assets or disposal groups held for distribution to owners NC assets and disposal groups HFS and distribution to owners Current assets Total assets Equity and Liabilities ID DESCRIPTION (EQUITY AND LIABILITIES) E1110 E1210 E1310 E1510 E1511 E1520 E1521 E1540 E1541 E1550 E1551 E1560 E1561 E1570 E159T E1610 E199T E2010 E2020 E2021 E2030 E2031 E2040 E2041 E2050 E2051 E2060 E2061 E2070 E2080 Issued capital Share premium Treasury shares Revaluation surplus, before tax Income tax on revaluation surplus Actuarial gains and losses, before tax (suspense account) Income tax on actuarial gains and losses (suspense account) Hedging reserve, before tax Income tax on hedging reserve Fair value reserve, before tax Income tax on fair value reserve Foreign currency translation reserve, before tax Income tax on foreign currency translation reserve Equity component of compound financial instruments Other reserves Retained earnings Equity attributable to owners of parent NCI - Reserves and retained earnings NCI - Revaluation surplus before tax NCI - Income tax on revaluation surplus NCI - Actuarial gains and losses, before tax (susp. acc.) NCI - Income tax on actuarial gains and losses (susp. acc.) NCI - Hedging reserve, before tax NCI - Income tax on hedging reserve NCI - Fair value reserve, before tax NCI - Income tax on fair value reserve NCI - Foreign currency translation reserve, before tax NCI - Income tax on foreign currency translation reserve NCI - Treasury shares NCI - Compound financial instruments

8 ID DESCRIPTION (EQUITY AND LIABILITIES) E299T E999T L1110 L1210 L1220 L1230 L1240 L1250 L1260 L129T L1310 L1311 L1312 L1313 L1314 L1320 L139T L1410 L1510 L1520 L1530 L1540 L1550 L159T L1610 L169T L199T L2110 L2210 L2220 L2230 L2240 L2250 L2260 L229T L2310 L2320 L2321 L2322 L2323 L2324 L2330 Non-controlling interests Total equity Provisions for employee benefits, Non-current Warranty provision, Non-current Restructuring provision, Non-current Legal proceedings provision, Non-current Onerous contracts provision, Non-current Prov. for decom., restoration and rehabilitation costs, NC Miscellaneous provisions, Non-current Other long-term provisions Debts on purchase of property, plant and equipment, NC Debts on purchase of intangible assets, NC Debts on purchase of investments in subsidiaries, NC Debts on purchase of investments in other entities, NC Debts on purchase of investments in other assets, NC Other payables, Non-current Non-current payables Deferred income tax liability Borrowings, Non-current Finance leases, Non-current Convertible bonds, Non-current Derivatives, Non-current Other financial liabilities, Non-current Other non-current financial liabilities Other liabilities, Non-current Other non-current liabilities Non-current liabilities Provisions for employee benefits, Current Warranty provision, Current Restructuring provision, Current Legal proceedings provision, Current Onerous contracts provision, Current Prov. for decom., restoration and rehabilitation costs, C Miscellaneous provisions, Current Other short-term provisions Trade payables Debts on purchase of property, plant and equipment, Current Debts on purchase of intangible assets, Current Debts on purchase of investments in subsidiaries, Current Debts on purchase of investments in other entities, Current Debts on purchase of investments in other assets, Current Dividends payable

9 ID DESCRIPTION (EQUITY AND LIABILITIES) L2340 L2350 L239T L2410 L2510 L2520 L2530 L2540 L2560 L2570 L259T L2610 L2620 L269T L299T L3000 L959T L999T L9E9T Other payables, Current Accrued interests on financial liabilities and payables Trade and other current payables Current income tax liabilities Borrowings, Current Finance leases, Current Convertible bonds, Current Derivatives, Current Bank overdrafts, classified as cash equivalents Other financial liabilities, Current Other current financial liabilities Deferred income Other liabilities, Current Other current liabilities Current liab. other than liab. incl. in disposal groups HFS Liabilities included in disposal groups HFS Current liabilities Total liabilities Total equity and liabilities Profit and Loss ID DESCRIPTION (PROFIT AND LOSS) P1110 P1119T P1120 P1129T P119T P1210 P129T P1310 P1410 P1510 P159T P1610 P1611 P1612 P1613 P1614 P1615 P1616 Revenues Revenues Cost of sales Cost of sales Gross profit Other income Other income Distribution costs Administrative expenses Other expenses Other expenses Gains or losses on sale of property, plant and equipment Gains or losses on sale of investment property Gains or losses on sale of intangible assets Gains or losses on sale of biological assets Gains or losses on sale of other assets Gains or losses on sale of shares in subsidiaries Gains or losses on sale of shares of other entities

10 ID DESCRIPTION (PROFIT AND LOSS) P1620 P1630 P1640 P1650 P1660 P169T P199T P2120 P2130 P2140 P2150 P219T P2210 P2220 P2230 P229T P299T P3000 P499T P5010 P5020 P599T P699T P7000 P999T Merger result Impairment of goodwill Gain on bargain purchase Net internal provision Operating fair value gains or losses Other gains (losses) Operating profit Interest income Financial fair value gains or losses Dividends Other financial income Finance income Allowance for provisions on shares Interest expenses Other financial expenses Finance costs Financial result Share of P&L of associates and JV accounted for using EM Profit (loss) before tax Income tax Deferred tax Tax Profit (loss) from continuing operations Profit (loss) from discontinued operations Net income (loss)

11 List of Flows ID END F00 F01 F03 F06 F09 F10 F15 F20 F25 F30 F35 F40 F50 F55 F70 F80 F92 F98 F99 FSCP PL99 DESCRIPTION Period end closing Opening Incoming units Change in consolidation method Dividends Change in accounting policies Net profit (loss) for the period Net variation Increase / Purchase Increase in depreciation Decrease / Disposal Decrease in depreciation Capital increase / decrease Reclassification Fair value Internal mergers Currency translation adjustment Change in interest rate Outgoing units Closing Generic scope variation Period to date

12 List of Audit IDs ID INPUT INPUT11 ALL_INPUT ADJ91 INPUT91 RESTATED MTH_EQU MTH_PRO SCO_INC SCO_OUT PROPORT DIS11 CJ_DIS99T ELIM10 ELIM11 CJ_ELIM99T DIV10 DIV11 DIV20 DIV21 CJ_DIV99T FGW10 FGW11 FGW20 FGW21 GW01 GW10 GW11 GW20 GW21 CJ_GWL99T INV10 INV11 INV20 INV21 INV31 INV32 CJ_INV99T CONS01 DESCRIPTION Input data Local adjustments to Group accounting policies All local input Other adjustments - Central - M Input data - Central correction Total restated Equity method Proportional New companies Leaving companies Proportionated Elimination of internal G&L on disposal of assets - M Elimination of internal gains and losses Elimination of intercompany accounts - A Elimination of intercompany accounts - M Elimination of reciprocal intercompany operations Elimination of internal dividends - A Elimination of internal dividends - M Currency translation adjustments on dividends - A Currency translation adjustments on dividends - M Elimination of dividends Booking of NCI goodwill and bargain purchase - A Booking of NCI goodwill and bargain purchase - M Currency translation adjustments on NCI goodwill - A Currency translation adjustments on NCI goodwilll - M Disclosure of goodwill and bargain purchase - M Booking of goodwill and bargain purchase - A Booking of goodwill and bargain purchase - M Currency translation adjustments on goodwill - A Currency translation adjustments on goodwill - M Goodwill and related CTA Elimination of investments - A Elimination of investments - M Currency translation adjustments on investments - A Currency translation adjustments on investments - M Adj. on G&L on disposal of a subsidiary, JV, associate Adj. on G&L on disposal of a subsidiary, JV, associate - CC Elimination of investments and related CTA Consolidation entry not splittable

13 ID CONS10 CTA01 CTA10 FVA10 FVA11 NCI_ADJ90 NCI_CTA10 NCI_FVA10 NCI_INPUT NCI_INPUT10 NCI_INPUT90 NCI_INV30 NCI11 CJ_NCI99T CONSOJE DESCRIPTION Elimination of subsidiaries' capital and share premium Currency translation adjustments - Equity - M Currency translation adjustments - Equity - A Fair value for incoming entities - Central - A Fair value for incoming entities - Central - M Other adjustments - Non-controlling interests Currency translation adjustments - Equity - NCI Fair value for incoming entities - Central - NCI Input data - Non-controlling interests Adjustment to Group accounting policies - NCI Package data - Central correction - NCI Adj. on gains and losses on disposal of subsidiaries - NCI Calculation of non-controlling interests - Correction Elimination of shareholder's equity and related CTA Consolidation entries

14 List of Controls ID A A1_02_C A1_02_O A1_04_C A1_04_O A1_06_C A1_06_O A1_08_C A1_08_O A1_10_C A1_10_O A1_12_C A1_12_O A1_14_C A1_14_O A1_16_C A1_16_O A1_18_C A1_18_O A1_20_C A1_20_O A1_22_C A1_22_O A1_24_C A1_24_O A1_26_C A1_26_O A1_28_C A1_28_O A1_30_C DESCRIPTION Main Balance Controls Total Assets must equal total Liabilities at closing Total Assets must equal total Liabilities at opening The gross value of "A Lands and buildings" must be > or = depreciation and impairment at closing The gross value of "A Lands and buildings" must be > or = depreciation and impairment at opening The gross value of "A Tangible exploration and evaluation assets" must be > or = depreciation and impairment at closing The gross value of "A Tangible exploration and evaluation assets" must be > or = depreciation and impairment at opening The gross value of "A Fixtures and fittings" must be > or = depreciation and impairment at closing The gross value of "A Fixtures and fittings" must be > or = depreciation and impairment at opening The gross value of "A Construction in progress" must be > or = impairment at closing The gross value of "A Construction in progress" must be > or = impairment at opening The gross value of "A Office equipment" must be > or = depreciation and impairment at closing The gross value of "A Office equipment" must be > or = depreciation and impairment at opening The gross value of "A Vehicles" must be > or = depreciation and impairment at closing The gross value of "A Vehicles" must be > or = depreciation and impairment at opening The gross value of "A Machinery" must be > or = depreciation and impairment at closing The gross value of "A Machinery" must be > or = depreciation and impairment at opening The gross value of "A Other property, plant and equipment" must be > or = depreciation and impairment at closing The gross value of "A Other property, plant and equipment" must be > or = depreciation and impairment at opening The gross value of "A Investment property" must be > or = depreciation and impairment at closing The gross value of "A Investment property" must be > or = depreciation and impairment at opening The gross value of "A Brand names" must be > or = amortization and impairment at closing The gross value of "A Brand names" must be > or = amortization and impairment at opening The gross value of "A Intangible exploration and evaluation assets" must be > or = amortization and impairment at closing The gross value of "A Intangible exploration and evaluation assets" must be > or = amortization and impairment at opening The gross value of "A Mastheads and publishing titles" must be > or = amortization and impairment at closing The gross value of "A Mastheads and publishing titles" must be > or = amortization and impairment at opening The gross value of "A Computer software" must be > or = amortization and impairment at closing The gross value of "A Computer software" must be > or = amortization and impairment at opening The gross value of "A Licences and franchises" must be > or = amortization and impairment at closing

15 ID A1_30_O A1_32_C A1_32_O A1_34_C A1_34_O A1_36_C A1_36_O A1_38_C A1_38_O A1_40_C A1_40_O A1_42_C A1_42_O A1_44_C A1_44_O A1_46_C A1_46_O A1_48_C A1_48_O A1_50_C A1_50_O A1_52_C A1_52_O B B1_02_M B1_04_M B1_06_M B1_08_M B2_02_M DESCRIPTION The gross value of "A Licences and franchises" must be > or = amortization and impairment at opening The gross value of "A Patents, trademarks and other rights" must be > or = amortization and impairment at closing The gross value of "A Patents, trademarks and other rights" must be > or = amortization and impairment at opening The gross value of "A Recipes, formulae, models, designs, prototypes" must be > or = amortization and impairment at closing The gross value of "A Recipes, formulae, models, designs, prototypes" must be > or = amortization and impairment at opening The gross value of "A Intangible assets under development" must be > or = impairment at closing The gross value of "A Intangible assets under development" must be > or = impairment at opening The gross value of "A Other intangible asssets" must be > or = amortization and impairment at closing The gross value of "A Other intangible asssets" must be > or = amortization and impairment at opening The gross value of "A Biological assets" must be > or = depreciation and impairment at closing The gross value of "A Biological assets" must be > or = depreciation and impairment at opening The gross value of "A Investments in subsidiaries, JV and associates" must be > or = impairment at closing The gross value of "A Investments in subsidiaries, JV and associates" must be > or = impairment at opening The gross value of "A Loans and cash advances, Non-current, Gross" must be > or = impairment at closing The gross value of "A Loans and cash advances, Non-current, Gross" must be > or = impairment at opening The gross value of "Receivables, Non-current" must be > or = allowance for bad and doubtful debts at closing The gross value of "Receivables, Non-current" must be > or = allowance for bad and doubtful debts at opening The gross value of "A Trade receivables" must be > or = allowance for bad and doubtful debts at closing The gross value of "A Trade receivables" must be > or = allowance for bad and doubtful debts at opening The gross value of "Receivables, Current" must be > or = allowance for bad and doubtful debts at closing The gross value of "Receivables, Current" must be > or = allowance for bad and doubtful debts at opening The gross value of "A Loans and cash advances, Current, Gross" must be > or = impairment at closing The gross value of "A Loans and cash advances, Current, Gross" must be > or = impairment at opening Flow Analysis Controls Changes in "A119T - Property, plant and equipment" collected in flows must be analyzed Changes in "A129T - Investment property" collected in flows must be analyzed Changes in "A149T - Intangible assets" collected in flows must be analyzed Changes in "A159T - Biological assets" collected in flows must be analyzed Changes in "A Investments in subsidiaries, JV and associates" collected in flows must be

16 ID B2_04_M B2_06_M B2_08_M B2_10_M B2_12_M B2_14_M B2_16_M B2_18_M B2_20_M B2_22_M B2_24_M B2_26_M B2_28_M B2_30_M B2_32_M B2_34_M B3_02_M B4_02_M B5_02_M B5_04_M B5_06_M B5_08_M B5_10_M B5_12_M B5_14_M B5_16_M B5_18_M B5_20_M B5_22_M B5_24_M B5_26_M B5_28_M B5_30_M DESCRIPTION analyzed Changes in "A Investments in subsidiaries, JV and associates, Impairment" collected in flows must be analyzed Changes in "A Receivables, Non-current, Allowance" collected in flows must be analyzed Changes in "A Trade receivables, Allowance for bad and doubtful debts" collected in flows must be analyzed Changes in "A Other receivables, Allowance for bad and doubtful debts" collected in flows must be analyzed Changes in "A Loans and cash advances, Non-current, Gross" collected in flows must be analyzed Changes in "A Derivatives, Current" collected in flows must be analyzed Changes in "A Financial assets at fair value through profit or loss, C" collected in flows must be analyzed Changes in "A Loans and cash advances, Current, Gross" collected in flows must be analyzed Changes in "A Loans and cash advances, Non-current, Allowance" collected in flows must be analyzed Changes in "A Loans and cash advances, Current, Allowance" collected in flows must be analyzed Changes in "A Derivatives, Non-current" collected in flows must be analyzed Changes in "A Financial assets at fair value through profit or loss, NC" collected in flows must be analyzed Changes in "A Available-for-sale financial assets, Non-current" collected in flows must be analyzed Changes in "A Other financial assets, Non-current" collected in flows must be analyzed Changes in "A Available-for-sale financial assets, Current" collected in flows must be analyzed Changes in "A Other financial assets, Current" collected in flows must be analyzed Changes in "A NC assets or disposal groups classified as held for sale" collected in flows must be analyzed Changes in "E199T - Equity attributable to owners of parent" collected in flows must be analyzed Changes in "L Provisions for employee benefits, Non-current" collected in flows must be analyzed Changes in "L Provisions for employee benefits, Current" collected in flows must be analyzed Changes in "L Warranty provision, Non-current" collected in flows must be analyzed Changes in "L Restructuring provision, Non-current" collected in flows must be analyzed Changes in "L Legal proceedings provision, Non-current" collected in flows must be analyzed Changes in "L Onerous contracts provision, Non-current" collected in flows must be analyzed Changes in "L Prov. for decom., restoration and rehabilitation costs, NC" collected in flows must be analyzed Changes in "L Miscellaneous provisions, Non-current" collected in flows must be analyzed Changes in "L Warranty provision, Current" collected in flows must be analyzed Changes in "L Restructuring provision, Current" collected in flows must be analyzed Changes in "L Legal proceedings provision, Current" collected in flows must be analyzed Changes in "L Onerous contracts provision, Current" collected in flows must be analyzed Changes in "L Prov. for decom., restoration and rehabilitation costs, C" collected in flows must be analyzed Changes in "L Miscellaneous provisions, Current" collected in flows must be analyzed Changes in "L Borrowings, Non-current" collected in flows must be analyzed

17 ID B5_32_M B5_34_M B5_36_M B5_38_M B5_40_M B5_42_M B5_44_M B5_46_M B5_48_M B5_50_M B6_02_M B6_04_M B6_06_M B7_02_M C C1_02_C C1_02_O C1_04_C C1_04_O C1_06_C C1_06_O C1_08_C C1_08_O C1_10_C C1_10_O C1_12_C C1_12_O D D1_02_M D1_04_M D1_06_M D1_08_M DESCRIPTION Changes in "L Finance leases, Non-current" collected in flows must be analyzed Changes in "L Convertible bonds, Non-current" collected in flows must be analyzed Changes in "L Derivatives, Non-current" collected in flows must be analyzed Changes in "L Other financial liabilities, Non-current" collected in flows must be analyzed Changes in "L Borrowings, Current" collected in flows must be analyzed Changes in "L Finance leases, Current" collected in flows must be analyzed Changes in "L Convertible bonds, Current" collected in flows must be analyzed Changes in "L Derivatives, Current" collected in flows must be analyzed Changes in "L Other financial liabilities, Current" collected in flows must be analyzed Changes in "L Liabilities included in disposal groups HFS" collected in flows must be analyzed The flow "F50 - Reclassifciation" must balance The flow "F09 - Change in accounting policies" must balance The flow "F70 - Internal merger" must balance, carry over to net income if necessary Flows for impairment of investments in subsidiaries must be the same in the balance sheet and the income statement Intercompany Controls Main Balances The gross value of "A Loans and cash advances, Non-current, Gross" must be > or = impairment by partner at closing The gross value of "A Loans and cash advances, Non-current, Gross" must be > or = impairment by partner at opening The gross value of "Receivables, Non-current" must be > or = allowance for bad and doubtful debts by partner at closing The gross value of "Receivables, Non-current" must be > or = allowance for bad and doubtful debts by partner at opening The gross value of "A Investments in subsidiaries, JV and associates" must be > or = impairment by share at closing The gross value of "A Investments in subsidiaries, JV and associates" must be > or = impairment by share at opening The gross value of "A Trade receivables, Gross" must be > or = allowance for bad and doubtful debts by partner at closing The gross value of "A Trade receivables, Gross" must be > or = allowance for bad and doubtful debts by partner at opening The gross value of "Other receivables" must be > or = allowance for bad and doubtful debts by partner at closing The gross value of "Other receivables" must be > or = allowance for bad and doubtful debts by partner at opening The gross value of "A Loans and cash advances, Current, Gross value" must be > or = impairment by partner at closing The gross value of "A Loans and cash advances, Current, Gross value" must be > or = impairment by partner at opening Intercompany Controls Flow Analysis Changes in "A Loans and cash advances, Non-current, Gross" detailed by interco must be analysed by flow Changes in "A Loans and cash advances, Non-current, Allowance" detailed by interco must be analysed by flow Changes in "A Receivables, Non-current, Allowance" detailed by interco must be analysed by flow Changes in "A Investments in subsidiaries, JV and associates" detailed by interco must be analysed by flow

18 ID D1_10_M D1_12_M D1_14_M D1_16_M D1_18_M D1_20_M D1_22_M D1_24_M D1_26_M D1_28_M D1_30_M E E1_02_C E1_02_O E1_04_C E1_04_O E1_06_C E1_06_O E1_08_C E1_08_O E1_10_C E1_10_O E1_12_C E1_12_O E1_14_C E1_14_O E1_16_C DESCRIPTION Changes in "A Investments in subsidiaries, JV and associates, Impairment" detailed by interco must be analysed by flow Changes in "A Trade receivables, Allowance for bad and doubtful debts" detailed by interco must be analysed by flow Changes in "A Other receivables, Allowance for bad and doubtful debts" detailed by interco must be analysed by flow Changes in "A Loans and cash advances, Current, Gross" detailed by interco must be analysed by flow Changes in "A Loans and cash advances, Current, Allowance" detailed by interco must be analysed by flow Changes in "L Legal proceedings provision, Non-current" detailed by interco must be analysed by flow Changes in "L Miscellaneous provisions, Non-current" detailed by interco must be analysed by flow Changes in "L Other financial liabilities, Non-current" detailed by interco must be analysed by flow Changes in "L Legal proceedings provision, Current" detailed by interco must be analysed by flow Changes in "L Miscellaneous provisions, Current" detailed by interco must be analysed by flow Changes in "L Other financial liabilities, Current" detailed by interco must be analysed by flow Intercompany Controls Breakdown vs. Account Total "A Loans and cash advances, Non-current, Gross" by partner: Sum of interco values "A Loans and cash advances, Non-current, Gross" by partner: Sum of interco values "A Loans and cash advances, Non-current, Allowance" by partner: Sum of interco values "A Loans and cash advances, Non-current, Allowance" by partner: Sum of interco values "A Receivables on disposal of PPE, NC, Gross" by partner: Sum of interco values "A Receivables on disposal of PPE, NC, Gross" by partner: Sum of interco values "A Receivables on disposal of intangible assets, NC, Gross" by partner: Sum of interco values "A Receivables on disposal of intangible assets, NC, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in subsidiaries, NC, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in subsidiaries, NC, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in other entities, NC, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in other entities, NC, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in other assets, NC, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in other assets, NC, Gross" by partner: Sum of interco values "A Other receivables, Non-current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

19 ID E1_16_O E1_18_C E1_18_O E1_20_C E1_20_O E1_22_C E1_22_O E1_24_C E1_24_O E1_26_C E1_26_O E1_28_C E1_28_O E1_30_C E1_30_O E1_32_C E1_32_O E1_34_C E1_34_O E1_36_C E1_36_O E1_38_C E1_38_O E1_40_C E1_40_O E1_42_C DESCRIPTION "A Other receivables, Non-current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "A Receivables, Non-current, Allowance" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "A Receivables, Non-current, Allowance" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "A Investments in subsidiaries, JV and associates" by partner: Sum of interco values "A Investments in subsidiaries, JV and associates" by partner: Sum of interco values "A Investments in subsidiaries, JV and associates, Impairment" by partner: Sum of interco values "A Investments in subsidiaries, JV and associates, Impairment" by partner: Sum of interco values "A Trade receivables, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "A Trade receivables, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "A Trade receivables, Allowance for bad and doubtful debts" by partner: Sum of interco values "A Trade receivables, Allowance for bad and doubtful debts" by partner: Sum of interco values "A Receivables on disposal of PPE, Current, Gross" by partner: Sum of interco values "A Receivables on disposal of PPE, Current, Gross" by partner: Sum of interco values "A Receivables on disposal of intangible assets, Current, Gross" by partner: Sum of interco values "A Receivables on disposal of intangible assets, Current, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in subsidiaries, C, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in subsidiaries, C, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in other entities, C, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in other entities, C, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in other assets, C, Gross" by partner: Sum of interco values "A Receivables on disposal of inv. in other assets, C, Gross" by partner: Sum of interco values "A Dividends receivable" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "A Dividends receivable" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "A Other receivables, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "A Other receivables, Current, Gross" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "A Accrued interests on receivables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

20 ID E1_42_O E1_44_C E1_44_O E1_46_C E1_46_O E1_48_C E1_48_O E1_50_C E1_50_O E1_52_C E1_52_O E1_54_C E1_54_O E1_56_C E1_56_O E1_58_C E1_58_O E1_60_C E1_60_O E1_62_C E1_62_O E1_64_C E1_64_O E1_66_C E1_66_O E1_68_C DESCRIPTION "A Accrued interests on receivables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "A Other receivables, Allowance for bad and doubtful debts" by partner: Sum of interco values "A Other receivables, Allowance for bad and doubtful debts" by partner: Sum of interco values "A Loans and cash advances, Current, Gross" by partner: Sum of interco values "A Loans and cash advances, Current, Gross" by partner: Sum of interco values "A Loans and cash advances, Current, Allowance" by partner: Sum of interco values "A Loans and cash advances, Current, Allowance" by partner: Sum of interco values "L Legal proceedings provision, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "L Legal proceedings provision, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "L Miscellaneous provisions, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "L Miscellaneous provisions, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "L Debts on purchase of PPE, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "L Debts on purchase of PPE, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "L Debts on purchase of intangible assets, NC" by partner: Sum of interco values "L Debts on purchase of intangible assets, NC" by partner: Sum of interco values "L Debts on purchase of investments in subsidiaries, NC" by partner: Sum of interco values "L Debts on purchase of investments in subsidiaries, NC" by partner: Sum of interco values "L Debts on purchase of investments in other entities, NC" by partner: Sum of interco values "L Debts on purchase of investments in other entities, NC" by partner: Sum of interco values "L Debts on purchase of investments in other assets, NC" by partner: Sum of interco values "L Debts on purchase of investments in other assets, NC" by partner: Sum of interco values "L Other payables, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "L Other payables, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "L Other financial liabilities, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "L Other financial liabilities, Non-current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "L Legal proceedings provision, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing

21 ID E1_68_O E1_70_C E1_70_O E1_72_C E1_72_O E1_74_C E1_74_O E1_76_C E1_76_O E1_78_C E1_78_O E1_80_C E1_80_O E1_82_C E1_82_O E1_84_C E1_84_O E1_86_C E1_86_O E1_88_C E1_88_O E1_90_C E1_90_O E2_02 E2_04 E2_06 E2_08 DESCRIPTION "L Legal proceedings provision, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "L Miscellaneous provisions, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "L Miscellaneous provisions, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "L Trade payables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "L Trade payables" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "L Debts on purchase of property, plant and equipment, Current" by partner: Sum of interco values "L Debts on purchase of property, plant and equipment, Current" by partner: Sum of interco values "L Debts on purchase of intangible assets, Current" by partner: Sum of interco values "L Debts on purchase of intangible assets, Current" by partner: Sum of interco values "L Debts on purchase of investments in subsidiaries, Current" by partner: Sum of interco values "L Debts on purchase of investments in subsidiaries, Current" by partner: Sum of interco values "L Debts on purchase of investments in other entities, Current" by partner: Sum of interco values "L Debts on purchase of investments in other entities, Current" by partner: Sum of interco values "L Debts on purchase of investments in other assets, Current" by partner: Sum of interco values "L Debts on purchase of investments in other assets, Current" by partner: Sum of interco values "L Dividends payable" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "L Dividends payable" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "L Other payables, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "L Other payables, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "L Accrued interests on financial liabilities and payables" by partner: Sum of interco values "L Accrued interests on financial liabilities and payables" by partner: Sum of interco values "L Other financial liabilities, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at closing "L Other financial liabilities, Current" by partner: Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) at opening "P Revenues" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) "P Cost of sales" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) "P Other income" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) "P Distribution costs" : Sum of interco values (ALL_INTERCO) must be < or = to total amount

22 ID E2_10 E2_12 E2_14 E2_16 E2_18 E2_20 E2_22 DESCRIPTION (I_NONE) "P Administrative expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) "P Other expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) "P Interest income" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) "P Dividends" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) "P Other financial income" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) "P Interest expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE) "P Other financial expenses" : Sum of interco values (ALL_INTERCO) must be < or = to total amount (I_NONE)

23 List of Input Forms DESCRIPTION Balance Profit and Loss Assets Equity and Liabilities Non-Current Non-Financial Assets Property, Plant and Equipment Investment Property Intangible Assets Biological Assets Financial Assets Investments in Subsidiaries Financial Receivables Other Financial Assets Cash and Cash Equivalents Other Assets Inventories Other Assets Net Equity Equity Statement Dividends Paid by Partner Net Equity EM Equity Statement for Equity Method Companies Dividends Paid by Partner Liabilities Provisions Debts and Payables Other Financial Liabilities Other Liabilities Specific Operations Specific Operations IC Balance Sheet Intercompany - Balance Sheet IC Profit and Loss Intercompany Profit and Loss IC Control Balance Intercompany Control Balance Sheet Intercompany Control Profit and Loss

24 List of Retrieval Reports Financial Statements and Analysis Reports DESCRIPTION Statement of Financial Position Balance Sheet by Audit ID Balance Sheet by Entity Balance Sheet by Flow Balance Sheet by Flow and Audit ID Income Statement Income Statement by Audit ID Income Statement by Entity Statement of Other Comprehensive Income Statement of Cash Flows Statement of Changes in Equity Breakdown Reports DESCRIPTION Breakdown by Entity Breakdown by Entity and Audit ID Breakdown by Audit ID and Entity Breakdown by Partner Breakdown by Partner and Audit ID

25 Control Reports DESCRIPTION Data Consistency Dashboard Opening Balance Intangibility Assets = Liabilities by Entity Assets = Liabilities by Audit ID BS Income = P&L Income by Entity BS Income = P&L Income by Audit ID Flow Balance by Entity Flow Balance by Audit ID Merger by Entity Merger by Audit ID Rate Variations Perimeter Variations

26 Presentation of Input Forms 1 Assets 1 Data shown in the appendix come from the demonstration data set delivered with the starter kit: ACTUAL 2012.DEC S000 INPUT.

27 Assets (cont d)

28 Assets (cont d)

29 Equity and Liabilities

30 Equity and Liabilities (cont d)

31 Income Statement 2 2 Lines marked with IC in a separate column indicate that it is possible to enter breakdown details by partner for the account.

32 Non-Current Non-Financial Assets Property, Plant and Equipment

33 Non-Current Non-Financial Assets (cont d) Investment Property Biological Assets

34 Non-Current Non-Financial Assets (cont d) Intangible Assets

35 Financial Assets Investments in Subsidiaries Other Financial Assets

36 Financial Assets (cont d) Financial Receivables Cash and Cash Equivalents

37 Other Assets Inventories Other Assets

38 Net Equity

39 Dividends Paid Breakdown of Shares (Intercompany) Breakdown of account A1810 Investments in subsidiaries

40 Liabilities Provisions Other Financial Liabilities

41 Liabilities (cont d) Debts and Payables Other Liabilities

42 Intercompany Intercompany Balance Sheet Accounts Example of breakdown by partner for account L2340 Other payables, Current Intercompany Profit and Loss Accounts Example of breakdown by partner for account P1110 Revenues 42