Specifying Financial Statement Items for Activity-based Consolida

Before you can start Activity-based Consolidation of Investments, you must have completed some of the activities described in the following, which are not directly part of the consolidation of investments process itself.

Financial Statement (FS) Items used in Activity-based Consolidation of Investments are not specified directly. Instead you define the FS items used in the Activity-based Consolidation of Investment postings using the following:

Selection Objects
the FS item role attribute
the Non-controlling interest (NCI) target attribute.

Therefore, it is enough to assign correct attributes to FS items to configure the automatic Activity-based C/I postings. This is done with the help of the Define FS Items application.

A Financial Statement (FS) item role is an FS item attribute used in the configuration for automatic posting to determine the FS item on which to record a posting.

The FS item role can be used, for example, to configure the calculation of annual net income, deferred tax, retained earnings, currency translation (CT) difference, and rounding difference.

Note

An FS Item can only have one role, and a role can only be assigned to one FS Item in a certain fiscal year, period, and consolidation version.

Selection Objects are set up with the help of the Define Selections application.

A selection object groups a range of consolidation master data, typically the financial statement (FS) items, by using various filter criteria for example financial statement (FS) items, subitems, document types, and posting levels.

This image shows the specification of Financial Statement Items for Activity-based C/I.

The figure above shows where and how in the selection objects and FS Item master data the relevant attributes can be found.

For which Financial Statement (FS) Items can you Upload Activities?

This image shows for which BS or P&L FS Items you can Enter Activity Types.

For balance sheet or P&L FS items, you can only enter activity types if the FS items are included in the S-COI-INV COI - Investments or S-COI-EQUITY COI - Equity selection objects.

If an accounting FS item is not included in these selection objects, you cannot upload the activity type.

This image lists the content roles used in Activity-based Consolidation and their assignment to the content FS items.

The figure above lists the content role attributes used in Activity-based Consolidation and the assignment to the content FS items.

Financial Statement Items: Non-Controlling Interest (NCI) Target Attribute

You use the Non-Controlling Interest (NCI) target attribute to specify the FS items for NCI postings in Consolidation of Investments.

This image shows the Target NCI FS items which are assigned to the Content FS items.

The table above shows the FS items from SAP Best Practices.

Note

The Equity method does not support all equity FS items and NCI FS items.

Financial Statement (FS) Item Roles for Automatic Posting of the Earnings Effect

You define selected financial statement (FS) items for automatic posting, such as the posting of annual net income to the balance sheet and profit and loss statement.

The relevant content roles are shown in the figure above. Automatic postings of this kind are done when subsequent consolidation is calculated.

This image shows where and with the help of which Item Role the content specifies Minority Interests in Annual Net Income for Automatic Posting.

You must specify this item to enable subsequent consolidation to post minority interest in annual net income or minority interest in retained earnings.

Specifying Financial Statement Items for Activity-based Consolidation of Investments