During the term of the shareholding investment there are several actions needed which are explained in more detail below.
For the month-end closing the securities are being valuated. For the equity method in IFRS the e.g. increase in the equity is directly posted in the app Manual Posting on the Fiori Launchpad.
New update types for the shareholding management are available in the SAP S/4HANA Cloud system to cover for these processes. The update type SAM9012 - Equity Method: Income increase (VA 002) can be used to perform the manual posting.
The derived posting from the update type SAM9012 debits the investment account and credits the gain from equity method general ledger account in Financial Accounting.
In order to post the Cash Dividend for the shareholding investment use the app Manual Posting. After entering the Securities Class ID and Securities Account provide the date details for the flows.
Use update type SAM8132 - Cash Dividend: Reduce equity method investment (VA002) for the IFRS valuation area to post the according amounts for your shareholding.
The manual posting of the cash dividend for the IFRS valuation area is done as a reduction of equity. Therefore, the posting involves the Treasury Technical Clearing Account and the actual investment account on the credit side.
After the cash dividend has been recorded on the shareholding investment the incoming payment must be reflected in Financial Accounting.
The app Create Manual Posting is available to facilitate this process step. Yet another update type is used to portray the incoming dividend cash payment. Applicable to all valuation areas the update type in doubt is SAM8110 - Cash Dividend: Receive Payment (All VAs).
The posting clears the Treasury Technical Clearing Account and posts the incoming funds on the bank account.
With this feature, you can transfer your securities positions at their book values from one securities account to another using the Execute Securities Account Transfer app. The securities account transfer can affect the general ledger as well as the subledger since, by changing the securities account for a position (= change in the subledger accounting), you can change both the valuation class and the account assignment reference if the target securities account has a different account assignment reference in the position indicator to that of the source securities account (= changes in the general ledger accounts).
You can reverse the securities account transfer using the Reverse Securities Account Transfer app.
The securities account transfer takes the transfer amount at book value from the source securities account and posts it to the target securities account. The system generates the associated flows depending on the position management procedure.
You can display the quantities of the security ID number in the source and target securities account before the securities account transfer.
You can display the source and target securities account cash flows including the securities account transfer.
There cannot be any fixed, condition-based transactions (such as repayment) after the key date of the securities account transfer for the positions involved.
With this feature, you can transfer the units/nominals of a treasury position to another position with different account assignments (such as cost center, WBS element, functional area, profit center). In this internal transfer, the position component values are transferred proportionally according to the transfer category of the target position management procedure.
If you have activated Public Sector Management and use the fund and grant account assignments as differentiation criteria for your treasury positions, the account assignment transfer can also be used to transfer a treasury position from one fund to another or from one grant to another.