Consolidated Financial Reporting with Special Ledger

Srividhya VaidyanathanShell Oil Products US

1612

Learning Objectives

Advantages of the FI-SL module for consolidated group reporting

Review the use of FI-SL in group reporting with a working example

Special Ledger Tips and Tricks

Overview

Review requirements for group reporting at Shell

Briefly discuss approaches and possible solutions

Discuss the advantages of FI-SL module for implementing the group reporting solution

An outline of the Shell SPL solutionDiscuss customizing tools in FISL

User Exits , Rules, Roll -UP

The Challenge

Generate a Quarterly Financial report for group reporting to Royal Dutch Shell London by

• “Area of Operations Entity” (Equivalent to company codes)• Across sectors (e.g. Oil Products, International Aviation)• By GFI (Group Financial Information) line items

(Equivalent to account codes, with sub-analyses) With primary, secondary and tertiary analyses &

statistical data Rolled up to reporting lines and validated through a

standard software package (CERES or CLIME). Subject to external audit and audit report

Solutions

Use existing reports and map “manually” to GFI Build new non-intrusive ABAP reports to

supplement existing information Build more complex ABAP reports which map to

GFI from SAP User Tables Use SAP Special Ledger to collate and prepare GFI Use an external tool to collate and prepare GFI Build reports using the data warehouse

Pros & Cons

Manual Time consuming and cumbersome , inability to meet

reporting deadlines

ABAP – Complex programming Run time Difficult to reconcile

Data Warehouse Reporting– Lag time between data creation and Data upload to DW

External tools May not have the desired capability

Advantages of FI - SL

Std SAP integration interface to all SAP modules for on-line analysis.- full drill-down audit functionality thru documents,- but can create significant database volume.

Collates data by financial period Provides reversible/repeatable mapping to GFI

codes and aggregation of values / volumes Allows for manual adjustments, with ready audit

trail. All GFI data in one area, for export to Group

Return. Facilitates reconciliation & control reports

SL Design Overview

5 ledgers to capture activity at the GL level AR/AP Fixed assets and Expenses Sales Cost of Sales Equity and Other

One Roll up Ledger Additional ledger to capture adjustments on the roll up

table Two translation tables to

Translate GL account Numbers to GFI Codes Translate company codes to Area of Operations entities

Extract report out of roll up table

Sales(ZFISLSDT)Ledger = SD

Cost of GoodSold &

Inventory(ZFISLMMT)Ledger = MM

Equity, Other& Banks

(ZFISLBST)Ledger = BS

Only FinancialPostings from

General Ledger,Sales and Distribution

and MaterialManagement

Mostly Salespostings

Mostly Material financialpostings

Mostly General Ledgerpostings

Roll-up processesRoll-up

(ZFISLGMT)Ledgers = MA

and GM

Customer &Vendors

(ZFISLCVT)Ledger = CV

Monthly Extract fromGeneral Ledger for

Customer andVendor accounts

Fixed Assetand

Expenses(ZFISLFET)Ledger = FE

Monthly Extract fromFixed Asset

(includes Luminon)

Monthly Extractfrom Controlling for

Expenses

Monthly Extract fromGeneral Ledger for

Banks

Monthly Extract fromInventory

Monthly CERESadjustments (After

roll-up)Monthly Extract fromMaterial

Management forPurchases

CERESextract

CERESFile

AJAX File

Shell Group ReturnThursday, March 28, 2002

Material toProduct class

mapping(ZPROD_MAP)

Company codemapping

(ZCOMPANY)

SAP account toCERES/AJAX

accountmapping

(ZSLMAP)Manual Adjustment can be done to all tables

Tables are show in ()

Onlinetransactions

Customizing the Special Ledger for Consolidation

Using User Exits in Field Movements to populate the ledger with data needed for classification and consolidation

Ledger posting rules to restrict data posted to Special Ledger

Managing Roll up

User Exits – Adding functionality to FI-SL

User Exits in Special Ledger are a valuable tool for adding functionality to the Special Ledger without modifying standard code

Field Movements in FI-SL control how fields defined in FI-SL tables are populated

The fields can either be populated directly from other fields or, van be populated with user exits

User Exits can be used with Variable Field Movements Fixed Field Movements Roll Up

User exit in Variable field movement

Business Scenario : Identify whether a sale is a Domestic sale or export sale Solved by

• Adding a field to the sales ledger for type sale • Implement a Variable field movement user exit to populate the

field from the customer

Implementing the user exit

Variable field movement exists must be added to delivered program RGIVU000

Copy Program RGIVU000 to a Z program ZGIVU000 Add the code in form

FORM e09_mvc USING from_field to_field.Tip : The EXX number must match the UXX number in the

Field movement configuration Call up transaction GCX2 or IMG path Financial

Accounting – Special Purpose Ledger – Basic Settings – User exits – Maintain client specific user Exits

Maintain the entry in application area GIMV GIMV ZGIVU00 Variable field movement

User Exits – Fixed field Movement

Fixed Field Movements are client independent

Table T800M stores fixed field movements. This table is updated automatically when an FI-SL table is installed

Fixed Field Movements are used for fields such as Currency / Quantities

Entries from this table must never be deleted

Business Scenario

All quantities must be reported in barrels for the consolidated group

report

Solution : Input the quantity in barrels in the additional quantity field and use an exit to convert the unit of measure into Barrels

Implementing the Exit

Copy SAP program RGIFU000 to ZGIFU099 ( or any Z Program)

Input the code for conversion into barrels in FORM E03_MVC USING FROM_FIELD TO_FIELD.

Activate the user exit by transaction code GCX1 or IMG path Financial Accounting – Special Purpose Ledger – Basic Settings – User exits – Cross client user Exits

Create a new entry under application area GIMF

Implementing the Exit - Contd

Assign the user exit to the fixed field movement Call up transaction GCI4 or IMG path

Special Purpose Ledger – Basic Settings – Maintain Fixed field Movement

Assign the User exit to the field movement for field ASL Caution – Never delete any entries from this table

Ledger Selection Rules Ledger Selection Rules can be used to restrict data that

flows into the special Ledgers Ledger selection rules can be configured in transaction

code GCVZ

The rule must be assigned to an activity in the configuration of the ledger

Assigning the Rule

Rules - Checkpoint

If the required posting indicator is checked then the activity will not be controlled by the ledger selection rules

Configuring Roll Up

The configuration for Roll Up is under Financial Accounting –Special Purpose Ledger-

Periodic Processing – Roll up

Settings for Rollup

Create Roll Up Field Movements – Transaction Code GCR1

Maintain any user exits under Financial Accounting- Special Purpose Ledger – Basic Settings - User exits

Application Area : GBRUStandard Delivered program RGLVU00 needs to be copiedto a Z Program

Other Capabilities of FISL

Perform Allocations Configuration steps that are needed for

allocations are• GCS1 – Update integrated master data table • GCA1 – Update Field Usage for Allocations the

settings on fields that would be used in assessments’• GA11 – Create Assessment cycles

Balance Carry forward A retained earnings account needs to be

defined for balance carry forward

In the Closing ……

Reviewed the capabilities of the FI-SL module for group reporting

Reviewed customizing settings in FI-SL to help meet reporting needs

For More Information

SAP Release notes 4.6COn the WEB

help.sap.com

Srividhya Vaidyanathan

Shell Oil Products US713-277-8552

svaidyanathan@ShellOPUS.com

Thank you for attending!

Please remember to complete and return your evaluation form following this session.

Session Code: [Insert Session Code]

Thank you for attending!

Session Code: [1612]