SAP® Financial Consolidation, starter kit for financial ...sapidp/011000358700000992212013E/… ·...

SAP® Financial Consolidation, starter kit for financial and regulatory reporting for banking, SP1 Configuration Overview (Appendix)

SK FOR FINANCIAL & REGULATORY REPORTING FOR BANKING

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TABLE OF CONTENTS

A. LIST OF FINANCIAL ACCOUNTS ........................................................................................................ 4

1. Assets .................................................................................................................................................... 4

2. Equity ..................................................................................................................................................... 6

3. Liabilities ............................................................................................................................................... 7

4. Income statement ................................................................................................................................. 9

B. LIST OF PACKAGE SCHEDULES ...................................................................................................... 12

C. LIST OF FLOWS .................................................................................................................................. 15

1. List of accounting flows ..................................................................................................................... 15

2. List of FINREP flows ........................................................................................................................... 16

D. PACKAGE CONTROLS ....................................................................................................................... 17

E. LIST OF AUDIT IDS ............................................................................................................................. 24

F. CONSOLIDATION JOURNAL ENTRIES............................................................................................. 26

1. Elimination of Intra-Group Transactions .......................................................................................... 26

2. Elimination of Internal Provisions ..................................................................................................... 27

3. Elimination of Internal Dividends ...................................................................................................... 28

4. Elimination of Internal Capital Gains or Losses .............................................................................. 29

5. Non Controlling interests ................................................................................................................... 30

6. Elimination of Investments ................................................................................................................ 31

7. Currency Translation Adjustment ..................................................................................................... 32

8. Goodwill and Bargain Purchase ........................................................................................................ 33

G. LIST OF RETRIEVAL SCHEDULES ................................................................................................... 34


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A. LIST OF FINANCIAL ACCOUNTS

1. Assets

Code Long description

A01000 Cash on hand

A02000 Cash balances at central banks

A03000 Other demand deposits

A11011 Hedging derivatives FVH

A11012 Hedging derivatives CFH

A11013 Hedge of net investments in a foreign operation

A11014 Portfolio Fair value hedges of interest rate risk

A11015 Portfolio Cash flow hedges of interest rate risk

A12000 Derivatives - HFT

A21011 Shares - HFT

A21012 Shares - FVO

A21013 Shares - AFS

A22011 Units in investment funds - HFT

A22012 Units in investment funds - FVO

A22013 Units in investment funds - AFS

A23011 Other equity-related securities - HFT

A23012 Other equity-related securities - FVO

A23013 Other equity-related securities - AFS

A29000 Equity instruments impairment - AFS

A31011 Money market instruments - HFT

A31012 Money market instruments - FVO

A31013 Money market instruments - AFS

A31014 Money market instruments - LAR

A31015 Money market instruments - HTM

A32011 Bonds and notes - HFT

A32012 Bonds and notes - FVO

A32013 Bonds and notes - AFS

A32014 Bonds and notes - LAR

A32015 Bonds and notes - HTM

A33011 Other interest-rate-related securities - HFT

A33012 Other interest-rate-related securities - FVO

A33013 Other interest-rate-related securities - AFS

A33014 Other interest-rate-related securities - LAR

A33015 Other interest-rate-related securities - HTM

A39013 Debt securities impairment - AFS

A39014 Debt securities impairment - LAR

A39015 Debt securities impairment - HTM

A40110 Loans and advances - HFT


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A40120 Loans and advances - FVO

A40130 Loans and advances - AFS

A4013CL Clearing account - Loans & advances - AFS

A40190 Loans and advances impairment - AFS

A40210 Loans and advances - LAR to banks

A40219 Loans and advances impairment - LAR to banks

A40220 Loans and advances - LAR to customers

A40229 Loans and advances impairment - LAR to customers

A41310 Loans and advances - HTM

A41319 Loans and advances impairment - HTM

A81400 Fair value changes of the hedged items in portfolio hedge of interest rate risk

A82100 Investments in subsidiaries, joint ventures and associates - gross

A8210CL Clearing account - Investments in subsidiaries, JV and associates

A821HC Elimination of investments in subsidiaries - Held company

A821OC Elimination of investments in subsidiaries - Owner company

A82900 Investments in subsidiaries, joint ventures and associates - impairment

A83100 Investments in associates and joint ventures accounted for using the equity method gross

A91111 Property, plant and equipment in own use, gross value

A91112 Property, plant and equipment in own use, impairment

A91113 Property, plant and equipment in own use, depreciation

A9111CL Clearing account - Property, plant and equipment

A91121 Investment Property in own use, gross value

A91122 Investment Property in own use, impairment

A91123 Investment Property in own use, depreciation

A9112CL Clearing account - Investment property

A91211 Property, plant and equipment subject to operating lease, gross value

A91212 Property, plant and equipment subject to operating lease, impairment

A91213 Property, plant and equipment subject to operating lease, depreciation

A91221 Investment Property subject to operating lease, gross value

A91222 Investment Property subject to operating lease, impairment

A91223 Investment Property subject to operating lease, depreciation

A92011 Goodwill gross value

A92012 Goodwill impairment

A9201CL Clearing account - Bargain purchase

A92111 Other intangible assets in own use, gross value

A92112 Other intangible assets in own use, impairment

A92113 Other intangible assets in own use, amortization

A9211CL Clearing account - Intangible assets

A92211 Other intangible assets subject to operating lease, gross value

A92212 Other intangible assets subject to operating lease, impairment

A92213 Other intangible assets subject to operating lease, amortization

A94100 Current tax assets

A94200 Deferred tax assets


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A96100 Accrued and deferred items

A96200 Other receivables

A97000 Non-current assets and disposal groups classified as held for sale

2. Equity


E11110 Paid up capital - ordinary shares

E11111 Paid up capital - preference shares

E11120 Unpaid capital which has been called up - ordinary shares

E11121 Unpaid capital which has been called up - preference shares

E11200 Other equity

E12010 Share premium - ordinary shares

E12011 Share premium - preference shares

E13100 Equity component of compound financial instruments

E13200 Other equity instruments issued

E14000 Treasury shares

E15000 Silent participations

E16000 Retained earnings

E17110 Revaluation reserve - tangible assets

E17111 Income tax - revaluation on tangible assets

E17120 Revaluation reserve - intangible assets

E17121 Income tax - revaluation on intangible assets

E17130 Actuarial gains/loss on defined benefit pension plans

E17131 Income tax on actuarial gains/loss on defined benefit pension plans

E17210 Hedge of net investments in foreign operations - eff. port.

E17211 Income tax on hedge of net investments in foreign operations - eff. port.

E17220 Currency translation reserve

E17221 Income tax on currency translation reserve

E17230 Cash flow hedge reserve - effective portion

E17231 Income tax on cash flow hedge reserve - effective portion

E17240 Revaluation reserve - AFS instruments

E17241 Income tax on revaluation reserve - AFS instruments

E18000 Other reserves

E23100 NCI - Equity component of compound financial instruments

E23200 NCI - Other equity instruments issued

E24000 NCI - Treasury shares

E26200 NCI - Other reserves and retained earnings

E27110 NCI - Revaluation reserve - tangible assets

E27111 NCI - Income tax on revaluation reserve - tangible assets

E27120 NCI - Revaluation reserve - intangible assets

E27121 NCI - Income tax on revaluation reserve - intangible assets

E27130 NCI - Actuarial gains/loss on defined benefit pension plans


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E27131 NCI - Income tax on actuarial gains/loss on defined benefit pension plans

E27210 NCI - Hedge of net investments in foreign operations - eff. port.

E27211 NCI - Income tax on hedge of net investments in foreign operations - eff. port.

E27220 NCI - Currency translation reserve

E27221 NCI - Income tax relating to currency translation reserve

E27230 NCI - Cash flow hedge reserve - effective portion

E27231 NCI - Income tax on cash flow hedge reserve - effective portion

E27240 NCI - Revaluation reserve - AFS instrument

E27241 NCI - Income on revaluation reserve - AFS instruments

3. Liabilities


L11011 Hedging derivatives FVH

L11012 Hedging derivatives CFH

L11013 Hedge of net investments in a foreign operation

L11014 Portfolio Fair value hedges of interest rate risk

L11015 Portfolio Cash flow hedges of interest rate risk

L12000 Derivatives - HFT

L12000CL Clearing account - Derivatives HFT

L52000 Equity instruments - HFT

L53000 Debt securities - HFT

L61100 Current accounts / overnight deposits - HFT

L61100CL Clearing account - Debt securities / Overnight deposits HFT

L61200 Current accounts / overnight deposits - FVO

L61310 Current accounts / overnight deposits - Amortized cost (AC) to banks

L61320 Current accounts / overnight deposits - Amortized cost (AC) to customers

L62100 Deposits with agreed maturity - HFT

L62200 Deposits with agreed maturity - FVO

L62310 Deposits with agreed maturity - AC to banks

L62320 Deposits with agreed maturity - AC to customers

L63100 Deposits redeemable at notice - HFT

L63200 Deposits redeemable at notice - FVO

L63310 Deposits redeemable at notice - AC to banks

L63320 Deposits redeemable at notice - AC to customers

L64100 Repurchase agreements - HFT

L64200 Repurchase agreements - FVO

L64310 Repurchase agreements - AC to banks

L64320 Repurchase agreements - AC to customers

L65100CL Clearing account - Financial Loans & Advances / Deposits HFT

L65200CL Clearing account - Financial Loans & Advances / Deposits FVO

L65310CL Clearing account - Loans & Advances LAR / Deposits AC to Banks

L65320CL Clearing account - Loans & Advances LAR / Deposits AC to Customers


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L71100 Certificates of deposits - HFT

L71200 Certificates of deposits - FVO

L71300 Certificates of deposits - AC

L72100 Asset-backed securities - HFT

L72200 Asset-backed securities - FVO

L72300 Asset-backed securities - AC

L73100 Covered bonds - HFT

L73200 Covered bonds - FVO

L73300 Covered bonds - AC

L74100 Hybrid contracts - HFT

L74200 Hybrid contracts - FVO

L74300 Hybrid contracts - AC

L75100 Convertible compound financial instruments - HFT

L75200 Convertible compound financial instruments - FVO

L75300 Convertible compound financial instruments -AC

L75400 Non-convertible - HFT

L75500 Non-convertible - FVO

L75600 Non-convertible - AC

L81100 Other financial liabilities - HFT

L81200 Other financial liabilities - FVO

L81300 Other financial liabilities - AC to banks

L81400 Other financial liabilities - AC to customers

L85000 Fair value changes of the hedged items in portfolio hedge of interest rate risk

L91100 Pensions and other post employment defined benefit obligations

L91200 Other long term employee benefits

L92100 Restructuring

L92200 Pending legal issues and tax litigation

L92300 Commitments and guarantees given

L92400 Other provisions

L93000 Share capital repayable on demand

L94100 Current income tax liabilities

L94200 Deferred income tax liabilities

L9600BU Balancing account - Balance sheet

L96100 Accrued and deferred items

L96200 Other

L97000 Liabilities included in assets classified as held for sale and discontinued operations


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4. Income statement


P11110 Interest income - Derivatives - HFT

P11120 Interest income - Derivatives - Hedge accounting

P11310 Interest income - Debt Securities - AFS

P11320 Interest income - Debt Securities - LAR

P11330 Interest income - Debt Securities - HTM

P11340 Interest income - Debt Securities - FVO

P11350 Interest income - Debt Securities - HFT

P11410 Interest income - Loans and advances - AFS

P11420 Interest income - Loans and advances - LAR

P11430 Interest income - Loans and advances - HTM

P11440 Interest income - Loans and advances - FVO

P11450 Interest income - Loans and advances - HFT

P11900 Interest income - Other assets

P12110 Expenses on share capital repayable on demand

P13110 Dividend income - Financial assets - HFT

P13220 Dividend income - Financial assets designated at fair value through profit or loss

P13330 Dividend income - Available-for-sale financial assets

P13440 Dividend income - Investments in subsidiaries, joint ventures and associates

P14110 Interest expenses - Derivatives - HFT

P14120 Interest expenses - Derivatives - Hedge accounting

P14610 Interest expenses - Deposits - FVO

P14620 Interest expenses - Deposits - HFT

P14630 Interest expenses - Deposits - AC

P14710 Interest expenses - Debt Securities issued - FVO

P14720 Interest expenses - Debt Securities issued - HFT

P14730 Interest expenses - Debt Securities issued - AC

P14810 Interest expenses - Other financial liabilities - FVO

P14820 Interest expenses - Other financial liabilities - HFT

P14830 Interest expenses - Other financial liabilities - AC

P14900 Interest expenses - Other liabilities

P14900CL Clearing account - Interest and similar income / expenses

P21000 Fee and commission income

P23000 Fee and commission expense

P23000CL Clearing account - Fee and commission

P31110 Derecognition gains/losses on Derivatives - HFT

P31210 Derecognition gains/losses on Equity instruments - HFT

P31220 Derecognition gains/losses on Equity instruments - FVO

P31230 Derecognition gains/losses on Equity instruments - AFS

P31310 Derecognition gains/losses on Debt securities - HFT

P31320 Derecognition gains/losses on Debt securities - FVO

P31330 Derecognition gains/losses on Debt securities - AFS

P31340 Derecognition gains/losses on Debt securities - LAR


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P31350 Derecognition gains/losses on Debt securities - HTM

P31410 Derecognition gains/losses on Loans and advances - HFT

P31420 Derecognition gains/losses on Loans and advances - FVO

P31430 Derecognition gains/losses on Loans and advances - AFS

P31440 Derecognition gains/losses on Loans and advances - LAR to banks

P31450 Derecognition gains/losses on Loans and advances - LAR to customers

P31460 Derecognition gains/losses on Loans and advances - HTM

P31510 Derecognition gains/losses on Short positions - HFT

P31620 Derecognition gains/losses on Deposits - HFT

P31630 Derecognition gains/losses on Deposits - FVO

P31640 Derecognition gains/losses on Deposits - AC

P31710 Derecognition gains/losses on Debt securities issued - HFT

P31720 Derecognition gains/losses on Debt securities issued - FVO

P31730 Derecognition gains/losses on Debt securities issued - AC

P31810 Derecognition gains/losses on Other financial liabilities - HFT

P31820 Derecognition gains/losses on Other financial liabilities - FVO

P31830 Derecognition gains/losses on Other financial liabilities - AC

P32110 FV change on Derivatives - HFT

P32210 FV change on Equity instruments - HFT

P32220 FV change on Equity instruments - FVO

P32310 FV change on Debt securities - HFT

P32320 FV change on Debt securities - FVO

P32410 FV change on Loans and advances - HFT

P32420 FV change on Loans and advances - FVO

P32510 FV change on Short positions - HFT

P32610 FV change on Deposits - HFT

P32620 FV change on Deposits - FVO

P32710 FV change on Debt securities issued - HFT

P32720 FV change on Debt securities issued - FVO

P32810 FV change on Other financial liabilities - HFT

P32820 FV change on Other financial liabilities - FVO

P33210 Impairment Equity instruments - AFS

P33310 Impairment Debt securities - AFS

P33320 Impairment Debt securities - LAR

P33330 Impairment Debt securities - HTM

P33410 Impairment Loans and advances - AFS

P33420 Impairment Loans and advances - LAR

P33430 Impairment Loans and advances - HTM

P33810 Impairment Financial assets - AC

P38000 Gains or (-) losses on derecognition of investments in subsidiaries, joint ventures and associates, net

P38100 Merger result

P40010 Fair value changes of the hedging instrument [including discontinuation]

P40020 Fair value changes of the hedged item attributable to the hedged risk


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P40030 Ineffectiveness in profit or loss from cash flow hedges

P40040 Ineffectiveness in profit or loss from hedges of net investments in foreign operations

P50000 Net exchange differences, gain/loss

P51010 Changes (+) in fair value in tangible assets (fair value model)

P51020 Investment property income

P51030 Operating leases income

P51040 Other income

P52010 Changes (-) in fair value in intangible assets (fair value model)

P53020 Investment property expenses

P53030 Operating leases expenses

P53040 Other expenses

P53050 Personnel expenses

P53060 General and administrative expenses

P53090CL Clearing account - other operating income / expenses

P5900BU Balancing account - Income statement

P61010 Net gains/losses on Property plant & equipments

P61020 Net gains/losses on Investment property

P61040 Net gains/losses on Intangible assets

P61090 Net gains/losses on Other non financial assets

P63000 Impairment or reversal of impairment of Investments in subsidiaries, joint ventures and associates

P63010 Impairment or reversal of impairment on Property, plant and equipment

P63020 Impairment or reversal of impairment on Investment property

P63030 Impairment on Goodwill

P63040 Impairment or reversal of impairment on Other intangible assets

P63090 Impairment or reversal of impairment on Other

P64010 Depreciation and amortisation on Property, Plant and Equipment

P64020 Depreciation and amortisation on Investment property

P64040 Depreciation and amortisation on Other intangible assets

P65010 Provision on commitments and guarantees given

P65020 Other provisions

P69000 Negative goodwill recognised in profit or loss

P79010 Profit of associates and joint ventures accounted for using the equity method

P79210 Income tax expense

P79220 Deferred tax

P79300 Profit or (-) loss from NC assets and disposal groups classified as held for sale not qualifying as discontinued op.

P81000 Profit or (-) loss before tax from discontinued operations

P82000 Tax expense or (-) income related to discontinued operations


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B. LIST OF PACKAGE SCHEDULES

Code Long description IFRS only

IFRS + FINREP

PA00-IFRS Package summary - IFRS only

PA0100-IFRS Package summary - IFRS only

PA0200 Securities and shareholdings

PA0300 Flow analysis

PA0400 Intercompany breakdown

PA00 Package summary

PA0100 Package summary


PA0300 Flow analysis


PA0700 FINREP data collection

PA10 Balance

PA1100 Assets

PA1200 Liabilities

PA1300 Equity

PA1400 Income Statement


PA2100 Investments in subsidiaries, joint ventures and associates

PA2200 Investments in subsidiaries, joint ventures and associates - Impairment

PA2300 Purchase and disposal of investments in subsidiaries, joint ventures and associates

PA2400 Purchase of investments in subsidiaries, joint ventures and associates - Date

PA2500 Subscriptions to subsidiaries' capital increase / decrease - Date

PA2600 Investments in subsidiaries, joint ventures and associates Number of shares

PA2700 Equity statement

PA2800 Variations of issued capital and share premium - Date

PA2900 Capital - Number of shares

PA30 Flow analysis

PA3010 Assets by flow

PA3020 Equity and Liabilities by flow

PA3110 Cash and cash balances

PA3120 Derivatives - Assets

PA3130 Equity instruments

PA3140 Debt securities

PA3150 Loans and advances

PA3160 Tangible assets

PA3170 Intangible assets

PA3180 Other assets

PA3210 Derivatives - Liabilities

PA3220 Short Positions


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IFRS + FINREP

PA3230 Deposits

PA3240 Debt securities issued

PA3250 Other financial liabilities

PA3260 Provisions

PA3270 Other liabilities


PA41 Reciprocal operations

PA4110 Intercompany - Income Statement

PA4120 Intercompany - Assets and Liabilities

PA42 Internal gains or losses

PA4210 Purchase and disposal of loans and advances AFS

PA4220 Purchase and disposal of tangible assets

PA4230 Purchase and disposal of intangible assets

PA43 Dividends

PA4310 Dividends received

PA4320 Dividends paid

PA4330 Dividends paid by beneficiary - Date

PA44 Internal provisions - impairments

PA4410 Internal provision / Impairment

PA50 Financial statements - legal reporting

PA5100 Income Statement (IFRS format)

PA5200 Statement of Financial Position (IFRS Format)

PA5300 Statement of Cash Flows

PA60 Control statements - legal reporting

PA6100 Balance Sheet by audit ID and flow

PA6200 Intercompany - Income and expenses

PA6300 Intercompany - Balance Sheet

PA6400 Purchase and disposal of investments in subsidiaries (Control)

PA6500 Statement of Cash Flows (control)

PA70 FINREP data entry

PA7-17.1 FINREP table 17 data entry

PA71711 Interest income and expenses - Control breakdown by counterparty sector

PA71712 Interest income and expenses - Input of breakdown by counterparty

PA7-3.1 FINREP table 3.1 data entry

PA7310 Equity instruments HFT - Input: "of which at cost" - Control: breakdown by counterparty sector

PA7311 Debt securities / loans & advances HFT - Control breakdown by counterparty sector

PA7312 Equity instruments HFT - Input of breakdown by counterparty

PA7313 Debt securities / loans & advances HFT - Input of breakdown by counterparty


PA7330 Equity instruments AFS - Input: "of which at cost" - Control: breakdown by counterparty sector


14


IFRS + FINREP

PA7331 Debt securities / loans & advances AFS - Control: breakdown by counterparty sector

PA7332 Equity instruments AFS: Input of breakdown by counterparty

PA7333 Debt securities / loans & advances AFS: Input of breakdown by counterparty

PA7-4 FINREP table 4 data entry

PA7410 Equity instruments - Input: "of which at cost" - Control: breakdown by counterparty sector

PA7411 Debt securities - Control breakdown by counterparty sector

PA7412 Equity instruments - Input of breakdown by counterparty

PA7413 Debt securities - input of breakdown by counterparty

PA7414 Loans and advances AFS, LAR, HTM - Input of breakdown by product / counterparty

PA7415 Loans and advances - input of breakdown by counterparty

PA7416 Loans and advances - input "of which analyses" by collateral and by subordination

PA7-7 FINREP table 7 data entry

PA7710 Derivative HFT - Input breakdown by product / counterparty and product / of which economic hedge


PA71441 Derivatives - Third parties by residence of counterparty

PA71442 Equity instruments (gross value) - Third parties by residence of counterparty

PA71443 Debt securities HFT - Third parties by residence of counterparty

PA71444 Debt securities AFS (Gross value) - Third parties by residence of counterparty

PA71445 Loans and advances - Third parties by residence of counterparty

PA71446 Loans and advances - Third parties by residence and "of which:"analysis (non financial corp/households only)

PA71447 Loans and advances - "of which:"analysis (Group non financial corp)

PA80 FINREP local reports

PA8-1.1 1.1 Assets

PA8-1.2 1.2 Liabilities

PA8-1.3 1.3 Equity

PA8-2 2. Statement of profit or loss

PA8-3.1 3.1. Financial assets held for trading

PA8-3.3 3.3. Available-for-sale financial assets

PA8-4 4. Financial assets subject to impairment that are past due or impaired

PA8-7 7. Derivatives - trading

PA8-17.1 17.1. Interest income and expenses by instrument and counterparty sector


15

C. LIST OF FLOWS

1. List of accounting flows


F00 Opening

F01 Incoming units

F02 Change in consolidation method (old)

F03 Change in consolidation method (new)

F04 Change in consolidation rate

F06 Dividends

F07 Interim dividends

F09 Change in accounting policies

F10 Net profit (loss) for the period

F15 Net variation

F20 Increase/ Purchase

F25 Increase in depreciation

F30 Decrease/ Disposal

F35 Decrease in depreciation, used

F36 Decrease in depreciation, not used

F40 Capital increase

F45 Capital decrease

F50 Reclassification

F52 Fair value (P&L)

F55 Fair value (OCI)

F70 Internal mergers

F80 Currency translation adjustment

F92 Change in interest rate

F98 Outgoing units

F99 Closing

PL99 Year-to-date


16

2. List of FINREP flows


T310 Amount of cumulative change in the fair values attributable to changes in the credit risk

T320 Fair value of unimpaired assets

T325 Fair value of impaired assets

T410 Past due but not impaired ≤ 30 days

T411 Past due but not impaired > 30 days ≤ 60 days



T414 Past due but not impaired > 180 days ≤ 1 year

T415 Past due but not impaired > 1 year

T420 Carrying amount of the impaired assets

T425 Specific allowances for individually assessed financial assets

T430 Specific allowances for collectively assessed financial assets

T435 Collective allowances for incurred but not reported losses

T440 Accumulated write-offs

T710 Notional amount, Total Trading

T715 Notional amount, of which: sold

T1410 Of which: defaulted

T1415 Accumulated impairment or Accumulated changes in fair value due to credit risk

T9999 Carrying amount


17

D. PACKAGE CONTROLS

Code Extra-long description

P- A10 Balance

PA10-002 Total assets must equal total liabilities at closing

PA10-004 Total assets must equal total liabilities at opening

PA10-006 The gross value of equity instruments - AFS, must be > or = impairment at closing

PA10-008 The gross value of equity instruments - AFS, must be > or = impairment at opening

PA10-010 The gross value of debt securities - AFS, must be > or = impairment at closing

PA10-012 The gross value of debt securities - AFS, must be > or = impairment at opening

PA10-014 The gross value of debt securities - LAR, must be > or = impairment at closing

PA10-016 The gross value of debt securities - LAR, must be > or = impairment at opening

PA10-018 The gross value of debt securities - HTM, must be > or = impairment at closing

PA10-020 The gross value of debt securities - HTM, must be > or = impairment at opening

PA10-022 The gross value of loans and advances - AFS, must be > or = impairment at closing

PA10-024 The gross value of loans and advances - AFS, must be > or = impairment at opening

PA10-026 The gross value of loans and advances - LAR to banks, must be > or = impairment at closing

PA10-028 The gross value of loans and advances - LAR to banks, must be > or = impairment at opening

PA10-030 The gross value of loans and advances - LAR to customers, must be > or = impairment at closing

PA10-032 The gross value of loans and advances - LAR to customers, must be > or = impairment at opening

PA10-034 The gross value of loans and advances - HTM, must be > or = impairment at closing

PA10-036 The gross value of loans and advances - HTM, must be > or = impairment at opening

PA10-038 The gross value of investments in subsidiaries, JV and associates must be > or = impairment at closing

PA10-040 The gross value of investments in subsidiaries, JV and associates must be > or = impairment at opening

PA10-042 The gross value of property, plant and equipment in own use must be > or = depreciation and impairment at closing

PA10-044 The gross value of property, plant and equipment in own use must be > or = depreciation and impairment at opening

PA10-046 The gross value of investment property must be > or = depreciation and impairment at closing

PA10-048 The gross value of investment property in own use must be > or = depreciation and impairment at opening

PA10-050 The gross value of property, plant and equipment subject to operating lease must be > or = depreciation and impairment at closing

PA10-052 The gross value of property, plant and equipment subject to operating lease must be > or = depreciation and impairment at opening

PA10-054 The gross value of investment property subject to operating lease must be > or = depreciation and impairment at closing

PA10-056 The gross value of investment property subject to operating lease must be > or = depreciation and impairment at opening

PA10-058 The goodwill gross value must be > or = impairment at closing

PA10-060 The goodwill gross value must be > or = impairment at opening

PA10-062 The gross value of other intangible assets in own use must be > or = amortization and impairment at closing


18


PA10-064 The gross value of other intangible assets in own use must be > or = amortization and impairment at opening

PA10-066 The gross value of other intangible assets subject to operating lease must be > or = amortization and impairment at closing

PA10-068 The gross value of other intangible assets subject to operating lease must be > or = amortization and impairment at opening

PA10-070 The net value of other receivables must be > or = 0 at closing

PA10-072 The net value of other receivables must be > or = 0 at opening

P- A20 Securities and shareholdings

PA20-002 Changes in investments in subsidiaries must be analyzed

PA20-004 Changes in investments in subsidiaries detailed by share must be analyzed by flow

PA20-006 Breakdown of investments in subsidiaries by share must equal account total at closing

PA20-008 Breakdown of investments in subsidiaries by share must equal account total at opening

PA20-010 Breakdown of investments in subsidiaries by share must equal account total in movement flows

PA20-012 Changes in impairment on investments in subsidiaries must be analyzed

PA20-014 Changes in impairment on investments in subsidiaries detailed by share should be analysed by flow

PA20-016 Breakdown by share of impairment on investments in subsidiaries must equal account total at closing

PA20-018 Breakdown by share of impairment on investments in subsidiaries must equal account total at opening

PA20-020 Breakdown by share of impairment on investments in subsidiaries must equal account total in movement flows

PA20-022 Flows for impairment of investments in subsidiaries must be the same on the balance sheet and on the income statement

PA20-024 Breakdown by share of profit or loss on sale of shares must equal account total

PA20-026 The analysis of the disposal of investments in subsidiaries by partner must equal account total

PA20-028 The analysis of the purchase of investments in subsidiaries by partner must equal account total

PA20-030 The number of shares in securities held has to be filled in at closing

PA20-032 The number of shares in securities held has to be filled in at opening

PA20-034 Changes in securities held (number of shares) must be analyzed

PA20-036 The number of shares in paid-up capital (ordinary shares) has to be filled in at closing

PA20-038 The number of shares in paid-up capital (ordinary shares) has to be filled in at opening

PA20-040 The number of shares in paid-up capital (preference shares) has to be filled in at closing

PA20-042 The number of shares in paid-up capital (preference shares) has to be filled in at opening

PA20-044 The number of shares in unpaid capital (ordinary shares) has to be filled in at closing

PA20-046 The number of shares in unpaid capital (ordinary shares) has to be filled in at opening

PA20-048 The number of shares in unpaid capital (preference shares) has to be filled in at closing

PA20-050 The number of shares in unpaid capital (preference shares) has to be filled in at opening

PA20-052 Changes in nominal value of shares must be analyzed

PA20-054 Changes in nominal value of shares must be analyzed by shareholder

PA20-056 The correction of the allocation between group and NCI net income should not have any impact on the net income total

PA20-058 Changes in net equity must be analyzed

PA20-060 Breakdown by share of goodwill and bargain purchase must equal account total

PA20-062 The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at closing


19


PA20-064 The gross value of investments in subsidiaries, JV and associates must be > or = impairment by share at opening

PA20-066 The analysis by date of the purchase of investments in subsidiaries by partner should equal partner total

PA20-068 The analysis by date of issued capital variations should equal account total

PA20-070 The analysis by date of share premium variations should equal account total

PA20-072 The analysis by date of capital subscriptions in subsidiaries by share should equal share total

P- A30 Flow analysis

PA30-002 Changes in derivatives (assets) collected in flows must be analyzed

PA30-004 Changes in equity instruments collected in flows must be analyzed

PA30-006 Changes in debt securities (assets) collected in flows must be analyzed

PA30-008 Changes in loans and advances collected in flows must be analyzed

PA30-010 Changes in tangible assets collected in flows must be analyzed

PA30-012 Changes in intangible assets collected in flows must be analyzed

PA30-014 Changes in other assets collected in flows must be analyzed

PA30-016 Changes in derivatives (liabilities) collected in flows must be analyzed

PA30-018 Changes in short positions collected in flows must be analyzed

PA30-020 Changes in deposits collected in flows must be analyzed

PA30-022 Changes in debt securities issued collected in flows must be analyzed

PA30-024 Changes in other financial liabilities collected in flows must be analyzed

PA30-026 Changes in provisions collected in flows must be analyzed

PA30-028 Changes in other liabilities collected in flows must be analyzed

PA30-030 The transfer flow must balance

PA30-032 The change in accounting policies flow must balance

PA30-034 The change in the restructuring flow must balance, carry over to net income if necessary

PA30-036 The change in fair value flow must balance, carry over to net income if necessary

PA30-072 Impairment of equity instruments - AFS must match between balance sheet and the income statement

PA30-074 Impairment of debt securities - AFS must match between balance sheet and the income statement

PA30-076 Impairment of debt securities - LAR must match between balance sheet and the income statement

PA30-078 Impairment of debt securities - HTM must match between balance sheet and the income statement

PA30-080 Impairment of loans and advances - AFS must match between balance sheet and the income statement

PA30-082 Impairment of loans and advances - LAR must match between balance sheet and the income statement

PA30-084 Impairment of loans and advances - HTM must match between balance sheet and the income statement

PA30-086 Impairment of investments in subsidiaries must match between balance sheet and the income statement

PA30-088 Impairment of property, plant and equipment must match between balance sheet and the income statement

PA30-090 Impairment of investment property must match between balance sheet and the income statement

PA30-092 Impairment of other intangible assets must match between balance sheet and the income statement

PA30-094 Impairment of other assets must match between balance sheet and the income statement


20


PA30-096 Depreciation of property, plant and equipment must match between balance sheet and the income statement

PA30-098 Depreciation of investment property must match between balance sheet and the income statement

PA30-100 Amortization of intangible assets must match between balance sheet and the income statement

PA30-102 Provisions on commitments and guarantees given must be equal on the balance sheet and the income statement

PA30-104 Provisions on other provisions must be equal on the balance sheet and the income statement

P-A41 Reciprocal operations

PA41-002 The analysis of intercompany profit and loss accounts by partner must equal account total

PA41-004 The analysis of intercompany balance sheet accounts by partner must equal account total at closing

PA41-006 The analysis of intercompany balance sheet accounts by partner must equal account total at opening

PA41-008 The analysis of intercompany balance sheet accounts by partner must equal account total in movement flows

PA41-010 Changes in intercompany balance sheet accounts by partner must be analyzed

P-A42 Internal gains or losses

PA42-002 Profit or loss on sale of loans and advances AFS must be equal on the balance sheet and the income statement

PA42-004 Profit or loss on sale of investments in subsidiaries, joint ventures and associates, must be equal on the balance sheet and the income statement

PA42-006 Profit or loss on sale of property, plant and equipment must be equal on the balance sheet and the income statement

PA42-008 Profit or loss on sale of investment property must be equal on the balance sheet and the income statement

PA42-010 Profit or loss on sale of intangible assets must be equal on the balance sheet and the income statement

PA42-012 The analysis of the disposal of loans and advances AFS by seller must equal account total

PA42-014 The analysis of the purchase of loans and advances AFS by buyer must equal account total

PA42-016 The analysis of the disposal of property, plant and equipment by partner must equal account total

PA42-018 The analysis of the purchase of property, plant and equipment by partner must equal account total

PA42-020 The analysis of the disposal of investment property by partner must equal account total

PA42-022 The analysis of the purchase of investment property by partner must equal account total

PA42-024 The analysis of the disposal of intangible assets by partner must equal account total

PA42-026 The analysis of the purchase of intangible assets by partner must equal account total

P-A43 Dividends

PA43-002 Analysis by partner of dividends received must equal account total

PA43-004 Analysis of paid dividends by partner must equal account total

PA43-006 The analysis by date of paid dividend by partner should equal partner total

P-A44 Internal provisions - impairments

PA44-002 Changes in provisions should be broken down by partner

PA44-004 Analysis by partner of intercompany provisions must equal account total at closing

PA44-006 Analysis by partner of intercompany provisions must equal account total at opening

PA44-008 Analysis by partner of intercompany provisions must equal account total in movement flows

PA44-010 The gross value of loans and advances - LAR to banks must be > or = impairment by partner at closing


21


PA44-012 The gross value of loans and advances - LAR to banks must be > or = impairment by partner at opening

PA44-014 The gross value of loans and advances - LAR to customers must be > or = impairment by partner at closing

PA44-016 The gross value of loans and advances - LAR to customers must be > or = impairment by partner at opening

P-A731 Financial assets HFT

PA731-006 The analysis of non reciprocal debt securities HFT by counterparty must equal account total

PA731-008 The analysis of reciprocal debt securities HFT by counterparty must equal account total

P-A733 Financial assets AFS

PA733-002 For the gross value of financial assets AFS, the Carrying amount must equal the Fair value of unimpaired assets + the Fair value of impaired assets

PA733-004 For the gross value of financial assets AFS by counterparty, the Carrying amount must equal the Fair value of unimpaired assets + the Fair value of impaired assets

PA733-006 For the impairment of financial assets AFS, the Carrying amount must equal the Fair value of impaired assets

PA733-008 For the impairment of financial assets AFS by counterparty, the Carrying amount must equal the Fair value of impaired assets

PA733-010 For the gross value of equity instruments AFS by Of which: at cost", the Carrying amount must equal the Fair value of unimpaired assets + the Fair value of impaired assets"

PA733-012 The analysis of the gross value of equity instruments AFS by counterparty and "of which: at cost" must be < or = account total

PA733-014 The analysis of the impairment of equity instruments AFS by counterparty and "of which: at cost" must be > or = account total

PA733-016 The analysis of debt securities AFS by counterparty must equal account total

PA733-018 The analysis of loans and advance AFS by counterparty must equal account total

PA733-020 The gross value of equity instruments - AFS must be > or = impairment by counterparty

PA733-022 The gross value of debt securities - AFS must be > or = impairment by counterparty

P-A740 Financial assets subject to impairment that are past due or impaired

PA740-002 The analysis of equity instruments by "Of which: at cost" must be < or = account total

PA740-016 The analysis of loans and advances AFS by other "of which" analysis must be < or = account total

P-A770 Derivatives - trading

PA770-002 The analysis of derivatives HFT by product and partner on flow T9999 must equal the partner on flow F99

PA770-004 For derivatives HFT by product and partner, the Carrying amount must <>0 if the Notional amount exists

PA770-006 For derivatives HFT by product and partner, flow T715 of which: sold" must be < or = flow T710"

PA770-008 The analysis of derivatives HFT by "Of which: economic hedge" must be filled in

PA770-010 The analysis of derivatives HFT by "Of which: economic hedge" must be < or = the detail product/partner

P-A714 Geographical breakdown of assets by residence of the counterparty

PA714-002 For derivatives, the analysis of third party - central banks" by country must equal the product detail"

PA714-004 For derivatives, the analysis of third party - general governments" by country must equal the product detail"

PA714-006 For derivatives, the analysis of third party - credit institutions" by country must equal the product detail"

PA714-008 For derivatives, the analysis of third party - other financial corporations" by country must equal the product detail"


22


PA714-010 For derivatives, the analysis of third party - non-financial corporations" by country must equal the product detail"

PA714-012 For derivatives, the analysis of codified TP counterparties" by country must equal the product detail"

PA714-014 For equity instruments, the analysis of third party - credit institutions" by country must equal the third party amount

PA714-016 For equity instruments, the analysis of "third party - other financial corporations" by country must equal the third party amount

PA714-018 For equity instruments, the analysis of "third party - non-financial corporations" by country must equal the third party amount

PA714-020 For equity instruments, the analysis of "codified TP counterparties" by country must equal the third party amount

PA714-022 For debt securities, the analysis of "third party - central banks" by country must equal the third party amount

PA714-024 For debt securities, the analysis of "third party - general governments" by country must equal the third party amount

PA714-026 For debt securities, the analysis of "third party - credit institutions" by country must equal the third party amount

PA714-028 For debt securities, the analysis of "third party - other financial corporations" by country must equal the third party amount

PA714-030 For debt securities, the analysis of "third party - non-financial corporations" by country must equal the third party amount

PA714-032 For debt securities, the analysis of "codified TP counterparties" by country must equal the third party amount

PA714-034 For loans and advances, the analysis of "third party - central banks" by country must equal the third party amount

PA714-036 For loans and advances, the analysis of "third party - general governments" by country must equal the third party amount

PA714-038 For loans and advances, the analysis of "third party - credit institutions" by country must equal the third party amount

PA714-040 For loans and advances, the analysis of "third party - other financial corporations" by country must equal the third party amount

PA714-042 For loans and advances, the analysis of "third party - non-financial corporations" by country must equal the third party amount

PA714-044 For loans and advances, the analysis of "third party - households" by country must equal the third party amount

PA714-046 For loans and advances, the analysis of "codified TP counterparties" by country must equal the third party amount

PA714-048 For loans and advances HFT detailed by "third party Non-financial corp.", the analysis by country/"of which" must be < or = the analysis by country

PA714-050 For loans and advances HFT detailed by "codified third party Non-financial corp.", the analysis by country/"of which" must be < or = the analysis by country

PA714-052 For loans and advances HFT detailed by "codified Group Non-financial corp.", the analysis by country/"of which" must be < or = the analysis by country

PA714-054 For loans and advances HFT detailed by "third party households.", the analysis by country/"of which" must be < or = the analysis by country

P-A717 Breakdown of selected profit or loss items

PA717-002 The analysis of interest income - debt securities FVO AFS LAR HTM by counterparty must equal account total

PA717-004 The analysis of interest income - debt securities HFT by counterparty must equal account total

PA717-006 The analysis of interest expenses - deposits by partner must equal account total


23


PA717-008 The analysis of interest income - loans and advances AFS HTM by counterparty must equal account total

PA717-010 The analysis of interest income - loans and advances by partner must equal account total


24

E. LIST OF AUDIT IDS


0PACK01 Package data

0PACK11 Local adjustments to Group accounting policies

0PACK91 Package data - Central correction

1ADJ90 Other adjustments - Central - Auto.

1ADJ91 Other adjustments - Central - Man.

1FVA10 Fair value for incoming entities (central) - Auto.

1FVA11 Fair value for incoming entities (central) - Man.

1FVA20 Adjustment on incoming entities (central) - Auto.

2ELIM10 Elimination of intercompany accounts - Auto.

2ELIM11 Elimination of intercompany accounts - Man.

3DIS10 Elimination of internal gains and losses on disposal of assets - Auto.

3DIS11 Elimination of internal gains and losses on disposal of assets - Man.

3DIV10 Elimination of internal dividends - Auto.

3DIV11 Elimination of internal dividends - Man.

3DIV20 Currency translation adjustments on dividends - Auto.

3DIV21 Currency translation adjustments on dividends - Man.

3PRO10 Elimination of internal impairment on investments - Auto.

3PRO11 Elimination of internal impairment on investments - Man.

3PRO20 Elimination of internal provisions - Auto.

3PRO21 Elimination of internal provisions - Man.

4CONS01 Consolidation entry not splittable

4CONS10 Elimination of subsidiaries' capital and share premium

4CTA01 Currency translation adjustments - Equity - Man.

4CTA10 Currency translation adjustments - Equity - Auto.

4GW10 Booking of goodwill and bargain purchase - Auto.

4GW11 Booking of goodwill and bargain purchase - Man.

4GW20 Currency translation adjustments on goodwill - Auto.

4GW21 Currency translation adjustments on goodwill - Man.

4INV10 Elimination of investments - Auto.

4INV11 Elimination of investments - Man.

4INV20 Currency translation adjustments on investments - Auto.

4INV21 Currency translation adjustments on investments - Man.

4INV31 Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Local currency)

4INV32 Adjustments on gains and losses on disposal of a subsidiary, JV or associate (Consolidation currency)

4NCI-ADJ90 Other adjustments - NCI

4NCI-CTA10 Currency translation adjustments - Equity - NCI

4NCI-DIS10 Elimination of internal gains and losses on disposal of assets - NCI

4NCI-DIV10 Elimination of internal dividends - NCI

4NCI-DIV20 Currency translation adjustments on dividends - NCI

4NCI-FVA00 Fair value/adjust for incoming entities (central) - NCI


25


4NCI-INV30 Adjustments on gains and losses on disposal of subsidiaries - NCI

4NCI-PACK01 Package data - NCI

4NCI-PACK10 Adjustments to Group accounting policies - NCI

4NCI-PACK90 Package data - Central correction - NCI

4NCI-PRO10 Elimination of internal impairment on investments - NCI

4NCI-PRO20 Elimination of internal provisions - NCI

4NCI11 Calculation of non-controlling interests - Correction

8CFS01 Consolidated financial statements correction - Man.

8CFS10 Consolidated financial statements correction - Auto.

9GW00 Disclosure of goodwill (gross value and impairment) and bargain purchase -Auto.

9GW01 Disclosure of goodwill (gross value and impairment) and bargain purchase - Man.


26

F. CONSOLIDATION JOURNAL ENTRIES

1. Elimination of Intra-Group Transactions

ACCOUNTING PRINCIPLE: Intra-group balances, transactions, income and expenses shall be eliminated (IAS 27).

CONFIGURATION PRINCIPLE: Intercompany accounts are eliminated through a clearing account

at 100% when both companies are fully integrated

to the extent of the consolidation rate of the entity accounted for by proportionate consolidation when the transaction involves a subsidiary and a joint-venture

to the extent of the lowest consolidation rate when both companies are accounted for using the proportionate method

TRIGGER: Intra-group transactions entered in book P-A41

ACCOUNTING SCHEME: Intra-group transaction between S (Fees income on B = 1.000) and B (Fees expenses on S = 1.000)

At B (Buyer)

P23000 Fee and Commission expenses

P2300CL - Clearing account - Fee and commission

S 1.000

TP-999 8.000

S 1.000 S 1.000

At S (Seller)

P21000 Fee and commission income

P2300CL - Clearing account - Fee and commission

B 1.000 B 1.000

TP-999 3.000

B 1.000

Amounts entered in packages (TP-999 is the code used for third parties)

Elimination at the seller

Elimination at the buyer


27

2. Elimination of Internal Provisions


CONFIGURATION PRINCIPLE: Internal provisions are automatically eliminated in full whatever the consolidation method of the entities.

TRIGGER: Internal provisions entered in book P-A44

ACCOUNTING SCHEME: Example: provision recorded in subsidiary A on a subsidiary B for an amount of 100

L92400 Other provision P65020 Other provision

100

100

100

100

Amounts entered in packages Elimination of the internal provision


28

3. Elimination of Internal Dividends


CONFIGURATION PRINCIPLE : Financial income is eliminated at the parent companies (by reclassification to retained earnings) using the amount of dividends paid declared by held companies and translated – if need be – using the exchange rate at the date of declaration.

Because the income statement is translated using the average rate, exchange differences may arise. These are automatically reclassified to the currency translation reserve.

TRIGGER: Dividends paid and dividends received are entered in the book P-A43.

ACCOUNTING SCHEME: Example: Dividends paid by S: 100 EUR

Dividends received by P: 100 EUR

E16000 Retained earnings (P) P13440 Dividends (P)

100

100

100

E16000 Retained earnings (S)

100

Amounts entered in packages

Elimination of the financial income based on the amount declared by the subsidiary having paid the dividend


29

4. Elimination of Internal Capital Gains or Losses


CONFIGURATION PRINCIPLE:

Internal capital gains and losses on assets are eliminated from the income of the seller company. In the buyer company the asset must be recorded at the historical value. Elimination principles are as follows: at 100% when both companies are fully integrated

to the extent of the consolidation rate of the entity accounted for by proportionate consolidation when the transaction involves a subsidiary and a joint-venture

to the extent of the smallest consolidation rate when both companies are accounted for using the proportionate method.

TRIGGER: Internal purchase / disposal of assets are entered in the book P-A42.

ACCOUNTING SCHEME: Subsidiary S sells equipment to B for 1000. The net book value is 100 (Gross value = 500, depreciation = 400).

A91111 PPE (B) A91113 PPE, Dep. (B)

1.000

500

400

P61010 Gains or losses on sale

of PPE (S)

900

900

A9111CL Clearing account - PPE

(B) A9111CL Clearing account - PPE (S)

900

900

Amounts entered in packages

Elimination of the internal gain at the seller

Recording of the historical value at the buyer


30

5. Non Controlling interests

ACCOUNTING PRINCIPLE: Non-controlling interests in the net assets of consolidated subsidiaries are identified separately from the parent’s ownership interests in them (IAS 27).

CONFIGURATION PRINCIPLE: Non-controlling interests are deducted from each equity account and posted to dedicated accounts.

ACCOUNTING SCHEME:

(Before elimination of investments)

The parent company P has created a new subsidiary S (capital = 100). P holds 60 % of S (investment = 60).

The net income of S for the period is 20.

E11110 Issued capital E16000 Retained earnings

40

60

100

8

20

60

Balance 0 Balance 72

A01000 Cash on hand E26200 - NCI - Reserves

and retained earnings

120

48

Amounts entered in packages Calculation of non-controlling interests Reclassification of subsidiary’s capital to retained earnings


31

6. Elimination of Investments

ACCOUNTING PRINCIPLE: Carrying amounts of parent companies’ investments in each consolidated entity are eliminated (IAS 27).

CONFIGURATION PRINCIPLE :

Investments in consolidated subsidiaries are eliminated in the holding company against clearing account A821OC.

This elimination is recorded in the retained earnings of the held company against clearing account A821HC.

Indirect non-controlling interests are calculated when the holding company is not wholly-owned.

TRIGGER: Investments are entered in the account A82100 Investment in subs. JV and assoc. (schedule PA2100 in book P-A20).

ACCOUNTING SCHEME: Same example as Form 5.

In holding company P A82100 Investment in subs. JV

and assoc.

A821OC Elimination of investment in subsidiaries -

Owner company

60

60

60

In subsidiary S A821HC Elimination of investment in subsidiaries -

Held company

E11110 Issued capital

60

100

100

E16000 Retained earnings

E26200 - NCI - Reserves and retained earnings

60

20

48

8 60

Balance 12

Amounts entered in packages Elimination of investments Calculation of non-controlling interests and reclassification of subsidiary’s capital to retained earnings (cf. section 5)


32

7. Currency Translation Adjustment

ACCOUNTING PRINCIPLE: The financial statements of foreign consolidated entities are translated into the group currency using the following principles (IAS 21) : - assets and liabilities are translated at the closing rate

- income and expenses are translated at the average rate of the period

- all resulting exchange differences are recognized as a separate component of equity (“foreign currency translation reserve”)

CONFIGURATION PRINCIPLE: For equity accounts, the exchange rate difference between the historical rates and the closing rate is stored in the account “E17220 Foreign currency translation reserve, before tax”. Non-controlling interests is deducted, when applicable, and posted to the account “E27220 NCI - Currency translation reserve”.

TRIGGER: Automatic entries are based on the currency translation flow which is calculated automatically for all balance sheet accounts.

ACCOUNTING SCHEME:

E11110 Issued capital

E16100 – Retained earnings

10 110

50 550

100 20

Balance 0 Balance 480

E17220 Currency translation reserve

E27220 NCI - Currency translation reserve

12 60

12

E26200 - NCI - Other reserves and retained earnings

120

Amounts entered in packages and translated at closing rates Currency translation adjustment (historical value for capital = 100, for retained earnings = 500) Calculation of non-controlling interests (20%) and reclassification of capital to retained earnings


33

8. Goodwill and Bargain Purchase

ACCOUNTING PRINCIPLE: According to IFRS 3, a business combination must be accounted for applying the acquisition method, which means: - each identifiable asset and liability is measured at its

acquisition date fair value

- non-controlling interests in the acquiree are measured at fair value or at their proportionate share of the net identifiable assets

- the difference between consideration paid (plus fair value of non-controlling interests when this method is applied) and the net idenfiable assets acquired is recognized as goodwill. If this amount is negative, it is treated as a bargain purchase and recognized in profit or loss

CONFIGURATION PRINCIPLE : Goodwill and bargain purchase are declared manually or calculated automatically on dedicated off-balance accounts. These accounts are used to automatically book the goodwill or the bargain purchase in the balance sheet or profit and loss. Impact of exchange rates variation on the goodwill (when an acquired company uses a foreign currency) is automatically booked (as a part of the currency translation reserve).

ACCOUNTING SCHEME: Holding company P acquires 90% of subsidiary S. Goodwill is determined to be 100 from which 95 is attributable to P and 5 to non-controlling interests (“fair value” option).

In the S subsidiary:

A92011 Goodwill E16100 – Retained

earnings

100

95

E26200 NCI - Reserves and retained earnings

5


34

G. LIST OF RETRIEVAL SCHEDULES


C0 Home pages and summary reports

C00-00 Retrieval - Main home page

C00-05 Available consolidations

C00-10 Package process follow up

C00-15 Scope data retrieval

C00-20 Scope data used in a consolidation

C00-25 Conversion rates control

C1 Annual report

C11 Financial statements

C11-05 Statement of Financial Position

C11-10 Statement of Profit or Loss

C11-15 Statement of Other Comprehensive Income

C11-20 Statement of Profit or Loss and Other Comprehensive Income (in progress)

C11-25 Statement of Cash Flows

C11-30 Statement of Changes in Equity

C2 Analysis

C21 Financial statements by reporting unit

C21-05 Statement of Financial Position (by reporting unit)

C21-10 Statement of Profit or Loss (by reporting unit)

C21-15 Statement of Other Comprehensive Income (by reporting unit)

C21-20 Statement of Cash Flows (by reporting unit)

C22 Analysis of line items in financial statements

C22-05 Analysis of line item by account (Statement of Financial Position)

C22-10 Analysis of line item by account (Statement of Profit or Loss)

C22-15 Analysis of line item by account (Financial statements by segment)

C22-20 Analysis of line item by reporting unit (Statement of Financial Position)

C22-25 Analysis of line item by reporting unit (Statement of Profit or Loss)

C22-30 Analysis of line item by reporting unit (Statement of Other Comprehensive Income)

C22-35 Analysis of line item by reporting unit (Statement of Cash Flows)

C23 Specific breakdown

C23-05 Statement of OCI and FINREP equity breakdown

C23-10 Statement of Cash Flows breakdown

C23-15 Statement of Cash Flows - Changes in cash and cash equivalent

C23-20 Statement of Cash Flows - Check flows by audit ID

C23-25 Statement of Changes in Equity breakdown

C23-30 Financial Statements by segment - Elimination line breakdown

C23-35 Non-current assets by geographical area breakdown

C3 Accounting reports

C31 Closing balances

C31-05 Balance Sheet by flow


35


C31-10 Balance Sheet by flow and audit ID

C31-12 Balance Sheet by flow, audit ID and reporting unit

C31-15 Net income

C31-20 Net income by audit ID

C32 General ledgers

C32-05 General ledger by audit ID, partner, JE number (Flows)

C32-10 General ledger by audit ID and technical origin (Flows)

C32-15 General ledger by reporting unit and audit ID (Flows)

C32-20 General ledger by audit ID, date, partner, share and JE number (Flows)

C33 Ledgers

C33-05 Debit-credit ledger for 1 reporting unit and 1 audit ID

C33-10 Journal entries for 1 reporting unit and 1 audit ID

C33-15 Journal entries for 1 reporting unit (Audit ID detail)

C4 Control reports

C41 Check package

C41-05 Compare local and pre-consolidated data

C41-10 Check integration by reporting unit

C41-15 Check opening balance data (Package)

C41-20 Business units - Balance by company (Local)

C41-25 Business units - General ledger - Intra- and intercompany partners (Local)

C41-30 Business units - Check balancing accounts

C42 Check main balances

C42-05 Consolidation control dashboard

C42-10 Consolidation control dashboard (Detail)

C42-15 Assets = liabilities by audit ID

C42-20 Assets = liabilities by reporting unit

C42-25 Balance Sheet income = Profit and Loss income by audit ID

C42-30 Balance Sheet income = Profit and Loss income by reporting unit

C42-35 Flow balance by audit ID

C42-40 Flow balance by reporting unit

C42-45 Check clearing accounts for intercompany elimination

C42-50 Check clearing accounts for intercompany elimination - Buyer and seller

C43 Check conversion by transaction date

C43-05 Check consistency between Analysis by date - Daily exchange rate

C43-10 Check conversion of paid dividends

C43-15 Check conversion of capital increase/decrease

C43-20 Check conversion of subscription to capital increase

C43-25 Check conversion of purchase of investments

C44 Intercompany reconciliations

C44-05 Balance Sheet and Profit and Loss reconciliations at closing - Threshold > 1

C44-10 Balance Sheet reconciliations at closing - Buyer and seller

C44-15 Balance Sheet reconciliations by flow - Buyer and seller

C44-20 Profit and Loss reconciliations - Threshold > 1


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C44-25 Profit and Loss reconciliations - Buyer and seller

C44-30 Reconciliation of internal gains and losses and dividends - Threshold > 1

C44-35 Reconciliation of internal gains and losses and dividends - Buyer and seller

C44-40 Reconciliation of internal gains and losses on sale of investments in subsidiaries

C45 Transition from local to consolidated figures

C45-05 Balance by level

C45-10 Balance by analyzed level

C45-15 Net income by reporting unit and by level

C45-20 Net income by reporting unit and analyzed level

C46 Net equity, dividends and goodwills

C46-05 Statement of changes in consolidated equity and non-controlling interests

C46-10 Check shareholder's equity

C46-15 Elimination of dividends - Impact on Profit and Loss

C46-20 Elimination of dividends - Check of distribution flow

C46-25 Detailed analysis of net equity

C46-30 Analysis of changes in Foreign currency exchange reserve - Year-to-date conversion

C46-35 Net equity of incoming companies

C46-40 Goodwill and bargain purchase of incoming companies

C46-45 Check calculation of goodwill or bargain purchase

C5 FINREP Tables

C51 Financial statements

C51-05 1.1. Assets

C51-10 1.2. Liabilities

C51-15 1.3 Equity

C51-20 2. Statement of profit or loss

C51-25 3.1. Financial assets held for trading

C51-30 3.3. Available-for-sale financial assets

C51-35 4. Financial assets subject to impairment that are past due or impaired

C51-40 7. Derivatives - trading

C51-45 14.4. Geographical breakdown of assets by residence of the counterparty

C51-50 17.1. Interest income and expenses by instrument and counterparty sector

C51-55 19. Statement of comprehensive income

C51-60 20. Statement of changes in equity

C51-65 28.1. Assets

C51-70 28.3. Liabilities and equity

C52 Analysis

C52-05 Statement of Financial Position (by reporting unit)

C52-10 Statement of Profit or Loss (by reporting unit)

C52-15 Analysis of line item by account

C52-20 Analysis of line item by reporting unit

C52-25 Statement of Equity FINREP -Analysis of line item by audit ID

C52-30 Analysis of line item by account, account/partner

C53 Accounting reports


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C53-05 General ledger by audit ID, product / partner, JE number (FINREP Flows)

C53-10 General ledger by audit ID, partner/country/analysis, JE number (FINREP Flows)

C53-15 General ledger by audit ID, partner/share, JE number (FINREP Flows)

T30 Check consistency between T9999 and F99/Y99

T31-05-CTRL 1.1 Assets - Control F99

T31-10-CTRL 1.2. Liabilities - control F99

T31-15-CTRL 1.3 Equity FINREP - control F07 F10 F99 vs T9999

T31-20-CTRL 2. Statement of profit or loss - Control Y99

T31-25-CTRL Analysis of line item by account - control F99

C6 FINREP/IFRS Reconciliation

C61 Scope Comparison (FINREP / IFRS)

C61-05 Scope comparison (FINREP / IFRS)

C61-10 Scope comparison - Control of differences (FINREP/IFRS)

C61-15 Scope comparison - Control of differences (FINREP/IFRS) by reporting unit

C62 Balances reconciliation (FINREP / IFRS)

C62-05 Balance reconciliation by case

C62-10 Balance reconciliation by audit ID

C63-05 General ledger by audit ID and flow (FINREP / IFRS)

C63-10 General ledger by JE number (FINREP / IFRS)

C63-15 Balance reconciliation by entity

C63-20 One account by case

C63 Analysis of line items (FINREP / IFRS)

C90-05 Scope comparison n°1






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