SAP BUSINESS PLANNING AND CONSOLIDATION 10.0, VERSION FOR SAP NETWEAVER, POWERED BY SAP HANA STARTER KIT FOR USGAAP

Transcription

1 SAP BUSINESS PLANNING AND CONSOLIDATION 10.0, VERSION FOR SAP NETWEAVER, POWERED BY SAP HANA STARTER KIT FOR USGAAP Configuration overview - Appendix

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3 TABLE OF CONTENTS LIST OF ACCOUNTS... 4 Assets... 4 Equity and Liabilities... 6 Profit and Loss... 8 Statement of Cash Flows Statement of Comprehensive Income Statement of Changes in Equity LIST OF FLOWS LIST OF AUDIT IDS LIST OF CONTROLS LIST OF INPUT FORMS LIST OF RETRIEVAL REPORTS Actual Intercompany reconciliation PRESENTATION OF INPUT FORMS Balance sheet Profit and Loss Intercompany Balance sheet by flow

4 LIST OF ACCOUNTS Assets ID Description Assets Cash and cash equivalents, at carrying value Restricted cash and investments T1110 Cash & cash equivalent and short term investments Accounts receivable, Gross, Current Intercompany receivables, Gross, Current Related party receivables, Gross, Current Allowance for doubtful accounts receivable, Current Dividends receivable, Current Other receivables, Gross, Current Allowance for other receivables, Current T1120 Receivables, Net, Current Inventory, Gross Inventory valuation reserves T1130 Inventory, Net Derivative instruments and hedges, Assets, Current Available-for-sale financial assets, Current Financial assets held to maturity, Current Financial assets held for trading Loans and cash advances, Gross, Current Intercompany loans and cash advances, Gross, Current Related party loans and cash advances, Gross, Current Allowance for loans and cash advances, Current Accrued interest on assets T1140 Financial assets, Current Deferred tax assets, Current T1150 Deferred taxes, Current Assets of disposal group, Current T1160 Assets of disposal group Income taxes receivable, Current Other assets, Current T1170 Other assets, Current T1100 Assets Current 4

5 ID Description Assets Land, Gross Buildings and improvements, Gross Machinery and equipment, Gross Construction in progress, Gross Capital leased assets, Gross Other property, plant and equipment, Gross T1211 Property, plant & equipment, Gross Buildings and improvements, Accumulated depreciation Machinery and equipment, Accumulated depreciation Capital leased assets, Accumulated depreciation Other property, plant & equipment, Accumulated depreciation T1212 Property, plant & equipment, Accumulated depreciation T1210 Property, plant & equipment, Net Cost method investments Equity method investments Investment in subsidiaries 1221B Investments in subsidiaries balancing account Derivative instruments and hedges, Assets, Non current Available-for-sale financial assets, Non current Financial assets held to maturity, Non current Loans and cash advances, Gross, Non current Intercompany loans, Gross, Non current Related party loans and cash advances, Gross, Non current Allowance for loans and cash advances, Non current T1220 Financial assets, Non Current Goodwill T1230 Goodwill Indefinite-lived intangible assets Finite-lived intangible assets Finite-lived intangible assets, Amortization T1240 Intangible assets, Net Deferred tax assets, Non current T1250 Deferred taxes, Non Current Accounts receivable, Gross, Non current Intercompany receivables, Gross, Non current Related party receivables, Gross, Non current Allowance for accounts and other receivables, Non current Income taxes receivable, Non current Other assets, Non current T1260 Other assets, Non Current T1200 Assets, Non current T1000 Assets 5

6 Equity and Liabilities ID Description Equity and Liabilities Accounts payable, Current Intercompany payables, Current Related party payables, Current 2111B Receivables and payables balancing account, Current Accrued expenses Dividends payable, Current Other payables, Current T2110 Accounts payable and accrued liabilities, Current Bank overdrafts Borrowings, Current Convertible bonds, Current Capital lease obligations, Current Other long-term debt, Current Intercompany debts, Current Related party debts, Current 2125B Financial assets and liabilities balancing account, Current Derivative instruments and hedges, Liabilities, Current Accrued interest on liabilities T2120 Financial liabilities, Current Postemployment benefits liability, Current Other provision, Current T2130 Provisions, Current Deferred tax liabilities, Net, Current T2140 Deferred taxes, Current Liabilities of disposal group, Current T2150 Liabilities of disposal group Accrued income taxes, Current Other liabilities, Current T2160 Other liabilities, Current T2100 Liabilities, Current Accounts payable, Non current Intercompany payables, Non current Related party payables, Non current 2211B Receivables and payables balancing account, Non current Other payables, Non current T2210 Accounts payable and accrued liabilities, Non current Borrowings, Non current Convertible bonds, Non current Capital lease obligations, Non current Other long-term debt, Non current Intercompany debts, Non current Related party debts, Non current 2224B Financial assets & liabilities balancing acct, Non current 6

7 ID Description Equity and Liabilities Derivative instruments and hedges, Liabilities, Non current T2220 Financial liabilities, Non current Postemployment benefits liability, Non current Other provision, Non current T2230 Provisions, Non current Deferred tax liabilities, Net, Non current T2240 Deferred taxes, Non Current Accrued income taxes, Non current Other liabilities, Non current T2250 T2200 T2300 Other liabilities, Non current Liabilities, Non current Liabilities Preferred stock, value, issued Common stock, value, issued Additional paid in capital Retained earnings (accumulated deficit) Treasury stock, value OCI (Loss), Foreign currency translation adjustement OCI (Loss), Available-for-sale securities adjustement OCI (Loss), Cumulative gain (loss) from cash flow hedges OCI (Loss), Pension and other postretirement benefit plans T2416 T2410 Other comprehensive income (loss), net of tax Stockholders' equity attributable to parent NCI - Reserves and retained earnings NCI - Treasury stock, value NCI - OCI (Loss), Foreign currency translation adjustment NCI - OCI (Loss), Available-for-sale securities adjustment NCI - OCI (Loss), Cumul. gain (loss) from cash flow hedges NCI - OCI (Loss), Pension & other postretiremt benefit plans T2423 NCI - Other comprehensive income (loss), net of tax T2420 T2400 T2000 Stockholders' equity attributable to noncontrolling interest Stockholders' equity, including portion attributable to NCI Liabilities and equity 7

8 Profit and Loss ID Description Profit and Loss Sales revenue Sales revenue, Intercompany T3111 Revenue Cost of sales 3112B Sales / cost of sales balancing account T3112 Cost of sales T3110 Gross profit Selling, general and administrative expenses Allowance for doubtful accounts and notes Impairment Depreciation & amortization Other operating income Other operating income, Intercompany Other operating expenses Other operating expenses, Intercompany 3125B Other operating income (expenses) balancing account Gains (losses) on sale of property, plant and equipment T3124 Other operating income (expenses) T3120 Other operating income (expenses) T3100 Operating income (expenses) Interest income Interest income, Intercompany Interest expenses Interest expenses, Intercompany 3212B Interest income (expenses) balancing account T3210 Interest income (expenses) Dividends Investment income (expenses) T3220 Investment income (expenses) Gains (losses) on sale of intangible assets Gains (losses) on sale of other assets G(L) on sale of stock in subsidiary & equity method investee Other non operating income Other non operating income, Intercompany Other non operating expenses Other non operating expense, Intercompany 3235B Other non operating income (expenses) balancing account T3230 Other non operating income (expenses) T3200 Non operating income (expenses) Income (loss) from equity method investments T3300 Income (loss) from continuing operations before tax Income tax expense (benefit) 8

9 ID Description Profit and Loss Deferred income tax expense (benefit) T3410 Income tax expense T3400 Income (loss) from continuing operations Income (loss) from discontinued operations T3500 Income (loss) from operations before extraordinary item Extraordinary item, Gain (Loss) T3600 Income (loss) from operations Net income (loss) attributable to noncontrolling interest T3000 Net income (loss) attributable to parent 9

10 Statement of Cash Flows ID Description Statement of Cash Flows Net income (loss) Income (loss) from discontinued operations, Net of tax Depreciation and amortization Allowance for doubtful accounts & other assets Impairment charges Pension and other postretirement benefit expense Other provision Share-based compensation Fair value gains (losses) Gains (losses) on sale of non current assets Income (loss) from EM investments, Net of dividends Income taxes Interest income (expenses) Other non cash income (expense) T4120 Adjustments, Non cash items Increase (decrease) in receivables Increase (decrease) in inventories Increase (decrease) in payables Increase (decrease) in other operating assets/liabilities Income taxes (refund) paid Other inflows (outflows) of cash T4130 Increase (decrease) in operating capital T4100 Net cash provided by (used in) operating activities, C. op Cash provided by (used in) operating activities, Dscntd op. T4200 Net cash provided by (used in) operating activities Payments to acquire property, plant and equipment Proceeds from sale of property, plant and equipment Payments to acquire intangible assets Proceeds from sale of intangible assets Payments to acquire investments Payments to acquire businesses net of cash acquired Proceeds from sale of investments Payments to acquire other assets Proceeds from sale of other assets Advances and loans made to other parties Repayments of advances & loans made to other parties Cash payed from derivative instruments and hedges Cash received from derivative instruments and hedges Proceeds from (payments for) other investing activities T4310 Net cash provided by (used in) investing activities, C. op Cash provided by (used in) investing activities, Dscntd op. T4300 Net cash provided by (used in) investing activities Repayments of debt 10

11 ID Description Statement of Cash Flows Proceeds from debt Payments to acquire or redeem entity's shares Proceeds from sale of entity's shares Proceeds from issuance of equity Payment of dividends Interests paid Proceeds from (payments for) other financing activities T4410 Net cash provided by (used in) financing activities, C. op Cash provided by (used in) financing activities, Dscntd op. T4400 Net cash provided by (used in) financing activities Effect of exchange rate on cash&cash equivalents, C. op Effect of exchange rate on cash&cash equivalents, Dscntd op. T4600 Cash and cash equivalents, Period increase (decrease) Cash and Cash Equivalents, at beginning of year Cash and Cash Equivalents, at end of year 11

12 Statement of Comprehensive Income ID Description Statement of Comprehensive Income Net income OCI, foreign currency transaction, translation adjustment OCI, pension and other postretirement benefits plans adj OCI, available for sale securities adjustments OCI, derivatives qualifying as hedges T5200 Other Comprehensive Income (loss) T5300 Comprehensive income Comprehensive income attributable to NCI T5400 Comprehensive income attributable to parent T5000 Statement of Comprehensive Income Statement of Changes in Equity Rows (Accounts) ID Description Statement of Changes in Equity Balance at beginning of year Changes in accounting policies T6100 Balance at opening as restated Net income Other comprehensive income T6200 Comprehensive income Issuance of stock Share-based payments Treasury stock Dividends paid Change in investment in noncontrolling interest Other T6300 Balance at end of year Columns (Flows) ID Description Statement of Changes in Equity T110 T120 T130 T140 T150 T160 T199 T299 T999 Preferred Stock Common Stock Add. Paid-in Capital Retained Earnings Treasury Stock Other Comprehensive Income Parent Share of Equity Noncontrolling Interests Total Equity 12

13 LIST OF FLOWS ID F00 F01 F02 F05 F06 F10 F15 F20 F25 F30 F50 F55 F80 F92 F98 F99 END Description Opening Incoming units Change in consolidation method Change in accounting policies Dividends Net profit (loss) for the period Net variation Increase Impairment Decrease Reclassification Fair value Currency translation adjustment Change in interest rate Outgoing units Closing Period end closing 13

14 LIST OF AUDIT IDS ID INPUT LOCAL_ADJ ALL_INPUT ADJ_GC_M ADJ_LC_M CONS_EQ DIVIDENDS IC_ELIM INVESTMENTS ADJ_ELIM_AUTO ADJ_ELI_M ALL_CONSO FS_ADJ ALL_AUDITID Description Input Local adjustments All local input Manual adjustments entries (GC) Manual adjustments entries (LC) Consolidation of equity accounts Elimination of internal dividends - A Elimination of intercompany accounts - A Elimination of investments - A Adjustments and elimination Auto Manual elimination entries Total Consolidation entries Adjustment on financial statements - SCF, SCI, SCE Total Adjusted 14

15 LIST OF CONTROLS ID A0 A0_02 A0_04 A0_06 A0_08 A0_10 A0_12 A0_14 A0_16 A0_18 A0_20 A0_22 A0_24 A0_26 A1 A1_02_C A1_02_O DESCRIPTION Controls on the opening (consistency with previous year) Balance sheet at closing of previous year must equal to balance sheet at opening Intercompany receivables, Gross, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Dividends receivable, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Intercompany loans and cash advances, Gross, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Equity method investments: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Investment in subsidiaries: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Intercompany loans, Gross, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Intercompany receivables, Gross, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Intercompany payables, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Dividends payable, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Intercompany debts, Current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Intercompany payables, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Intercompany debts, Non current: Interco values on opening flow (F00) must be = to interco value of previous year's end closing (F99) Controls on the balance sheet at closing Total Assets must equal Total Liabilities and Equity at closing Total Assets must equal Total Liabilities and Equity at opening A1_04_C The sum of "11211,11212,11213,11230, Accounts and other receivables, Gross, Current " must be > or = "11214, Allowance for accounts and other receivables, Current" at closing A1_04_O he sum of "11211,11212,11213,11230, Accounts and other receivables, Gross, Current " must be > or = "11214, Allowance for accounts and other receivables, Current" at opening A1_06_C The value of " Inventory, Gross" must be > or = " Inventory valuation reserves" at closing A1_06_O The value of " Inventory, Gross" must be > or = " Inventory valuation reserves" at opening A1_08_C The sum of "11451,11452, Loans and cash advances, Gross, Current " must be > or = " Allowance for loans and cash advances, Current" at closing A1_08_O The sum of "11451,11452, Loans and cash advances, Gross, Current " must be > or = " Allowance for loans and cash advances, Current" at opening A1_10_C The value of " Buildings and improvements, Gross " must be > or = " Buildings and improvements, Accumulated depreciation at closing A1_10_O The value of " Buildings and improvements, Gross " must be > or = " Buildings and improvements, Accumulated depreciation at opening A1_12_C The value of " Machinery and equipment, Gross " must be > or = " Machinery and equipment, Accumulated depreciation at closing A1_12_O The value of " Machinery and equipment, Gross " must be > or = " Machinery and equipment, Accumulated depreciation at opening A1_14_C The value of " Capital leased assets, Gross" must be > or = " Capital leased assets, Accumulated depreciation" at closing A1_14_O The value of " Capital leased assets, Gross" must be > or = " Capital leased assets, Accumulated depreciation" at opening A1_16_C The value of " Other property, plant and equipment, Gross" must be > or = " Other property, plant & equipment, Accumulated depreciation" at closing A1_16_O The value of " Other property, plant and equipment, Gross" must be > or = " Other property, plant & equipment, Accumulated depreciation" at opening A1_18_C The sum of "12251,12252, Loans and cash advances, Gross, Non current " must be > or = " Allowance for loans and cash advances, Non current" at closing A1_18_O The sum of "12251,12252, Loans and cash advances, Gross, Non current " must be > or = " Allowance for loans and cash advances, Non current" at opening A1_20_C The value of " Finite-lived intangible assets " must be > or = " Finite-lived intangible assets, Amortization" at closing A1_20_O The value of " Finite-lived intangible assets " must be > or = " Finite-lived intangible assets, Amortization" at opening A1_22_C The sum of "12611,12612,12613, 12620, Accounts and other receivables, Gross, Non current " must be > or = " Allowance for accounts and other receivables, Non current" at closing A1_22_O The sum of "12611,12612,12613, 12620, Accounts and other receivables, Gross, Non current " must be > or = " Allowance for accounts and other receivables, Non current" at opening 15

16 ID A2 A2_02_C A2_02_O A2_04_C A2_04_O A2_06_C A2_06_O A2_08_C A2_08_O A2_10_C A2_10_O A2_14_C A2_14_O A2_16_C A2_16_O A2_18_C A2_18_O A2_20_C A2_20_O A2_22_C A2_22_O A2_24_C A2_24_O A2_26_C A2_26_O A2_28 A2_30 A2_32 A2_34 A2_36 A2_38 A2_42 A2_44 A3 A3_02 A3_04 A3_06 A3_10 A3_14 A3_16 A3_18 A3_22 A3_24 A3_26 DESCRIPTION Controls for interco analysis on Balance sheet accounts Intercompany receivables, Gross, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing Intercompany receivables, Gross, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening Dividends receivable, Current by partner: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at closing Dividends receivable, Current by partner: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at opening " Intercompany loans and cash advances, Gross, Current" by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing " Intercompany loans and cash advances, Gross, Current" by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening Equity method investments by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing Equity method investments by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening Investment in subsidiaries by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing Investment in subsidiaries by partner: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening Intercompany loans, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing Intercompany loans, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening Intercompany receivables, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing Intercompany receivables, Gross, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening Intercompany payables, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing Intercompany payables, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening Dividends payable, Current: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at closing Dividends payable, Current: Sum of interco values (I_ALL) must be <= to total amount (I_NONE) at opening Intercompany debts, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing Intercompany debts, Current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening Intercompany payables, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing Intercompany payables, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening Intercompany debts, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at closing Intercompany debts, Non current: Sum of interco values (I_ALL) must be = to total amount (I_NONE) at opening " Sales revenue, Intercompany": Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F Other operating income, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F Other operating expenses, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F Interest income, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F Interest expenses, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F Dividends: Sum of interco values (I_ALL) must be < or = to total amount (I_NONE) on flow F Other non operating income, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F Other non operating expense, Intercompany: Sum of interco values (I_ALL) must be = to total amount (I_NONE) on flow F10 Controls of breakdown analysis by flow Changes in "T Property, plant and equipment " collected in flows must be analyzed Changes in "T Financial assets, Non Current" collected in flows must be analyzed Changes in "T intangible assets " collected in flows must be analyzed Changes in "T Provisions, Non current " collected in flows must be analyzed Changes in "T Liabilities of disposal group" collected in flows must be analyzed Changes in "T Financial liabilities, Non current" collected in flows must be analyzed Changes in "T Provisions, Non current" collected in flows must be analyzed Changes in "T Stockholders' equity, including portion attributable to NCI" collected in flows must be analyzed Changes in " Allowance for doubtful accounts receivable, Current " collected in flows must be analyzed Changes in " Allowance for other receivables, Current " collected in flows must be analyzed 16

17 ID A3_28 A3_30 A3_32 A3_34 A3_36 A3_38 A3_40 A3_42 A3_44 A3_46 A3_48 A3_50 DESCRIPTION Changes in " Inventory valuation reserves" collected in flows must be analyzed Changes in " Allowance for accounts and other receivables, Non current" collected in flows must be analyzed Changes in " Borrowings, Current " collected in flows must be analyzed Changes in " Convertible bonds, Current " collected in flows must be analyzed Changes in " Capital lease obligations, Current" collected in flows must be analyzed Changes in " Other long-term debt, Current" collected in flows must be analyzed Changes in " Intercompany debts, Current " collected in flows must be analyzed Changes in " Related party debts, Current" collected in flows must be analyzed Changes in " Derivative instruments and hedges, Liabilities, Current" collected in flows must be analyzed The "F01 - Incoming" flow must balance The "F05 - Change in accounting policies" flow must balance The "F50 - Transfer" flow must balance A3_ Allowance for doubtful accounts and notes should equal the sum of flows F20 / F30 on accounts A3_ Impairment should equal the sum of flow F25 on accounts A3_ Depreciation and amortization should equal the sum of flow F20 on accounts A4 A4_02 A4_04 A4_06 A4_10 A4_12 A4_14 A4_16 Controls of breakdown analysis by interco on flows Changes in Intercompany loans and cash advances, Gross, Current" detailed by interco must be analysed by flow Changes in " Equity method investments" detailed by interco must be analysed by flow Changes in " Investment in subsidiaries" detailed by interco must be analysed by flow Changes in " Intercompany loans, Gross, Non current" detailed by interco must be analysed by flow Changes in " Intercompany debts, Current" detailed by interco must be analysed by flow Changes in " Intercompany debts, Non current" detailed by interco must be analysed by flow Retained earnings on flow "F06 - Dividend": Sum of interco values (I_ALL) must be < or = to total amount (I_NONE) 17

18 LIST OF INPUT FORMS Directory Folder INPUT SCHEDULE DESCRIPTION ACTUAL Input forms Local reports Balance sheet Profit and Loss Intercompany Balance sheet by flow Statement of Financial position Income Statement Intercompany control report Consistency between opening balance and previous year closing Statement of Cash Flow 18

19 LIST OF RETRIEVAL REPORTS Actual Financial statement and analysis reports Description Income Statement Income Statement by Audit ID Income Statement by Entity Statement of Other Comprehensive Income Statement of Other Comprehensive Income by Audit ID Statement of Other Comprehensive Income by Entity Statement of Financial Position Statement of Financial Position by Audit ID Statement of Financial Position by Entity Statement of Financial Position by Flow Statement of Financial Position by Flow and Audit ID Statement of Cash Flows Statement of Cash Flows by Audit ID Statement of Cash Flows by Entity Statement of Changes in Equity Breakdown reports Description Breakdown by Entity Breakdown by Audit ID and Interco 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 19

20 Intercompany reconciliation Local reconciliations Description Local reconciliation with all partners for BS accounts Local reconciliation with all partners for P&L accounts Local reconciliation with all partners for dividends Local reconciliation in flows with one partner for BS accounts Group reconciliation Description Group reconciliation Total BS and P&L Group reconciliation BS and P&L by subtotals Group reconciliation Detail by P&L account Group reconciliation Detail by BS account Group reconciliation Dividend paid - received 20

21

22 PRESENTATION OF INPUT FORMS 1 Balance sheet 1 Data shown in the appendix come from the demonstration data set delivered with the starter kit: ACTUAL E0. 22

23 Balance sheet (cont d) 23

24 Balance sheet (cont d) 24

25 Profit and Loss 25

26 Intercompany 26

27 Balance sheet by flow 27

28 Balance sheet by flow (cont d) 28

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