PUBLIC

Document Version: SAP S/4HANA 1909 FPS01 – 2020-01-10

Group Reporting (FIN-CS)

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THE BEST RUN

Content

1 Group Reporting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
1.1 Consolidation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .3
Set Global Parameters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
Period Preparation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .6
Data Preparation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
Intercompany Matching and Reconciliation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54
Consolidation Process. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125
1.2 Analytics for Group Reporting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 223
Reporting Logic (New). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 224
Group Data Analysis (New). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 233
Group Data Analysis - With Reporting Rules (New). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
Validation Result Analysis - Unit View. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .240
Validation Result Analysis - Group View. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 241
Other Reports. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 243
1.3 Plan Consolidation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
1.4 Master Data. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249
Organization Units. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249
Consolidation Chart of Accounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 262
Financial Statement Items. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 263
Subitem Categories/Subitems. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 281
Consolidation Versions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 283
Consolidation Ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 284
Document Types and Posting Levels. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 285
Selections. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 291
Consolidation Master Data Fields. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 295
1.5 Consolidation Settings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 303
Validation Settings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .303
Reporting Rules. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 314
Schedule Jobs for Consolidation Tasks. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 317
1.6 Customizing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319
Extend the Number of Custom Fields . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 320
1.7 Data Management in Group Reporting. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .321
Blocking of Personal Data. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 322
Archiving Group Journal Entries Using FINCS_DOC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .323

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1 Group Reporting

Group reporting consists of topics such as consolidation process and analytical reports and supports the
computation, creation, and disclosure of consolidated reports that provide information on the performance of
a corporate group.

Integration with SAP Analytics Cloud

SAP Analytics Cloud (SAC) provides deep insights into your business using reporting and data visualization,
which will help you make better decisions.

With live data connections, the integration between SAP S/4HANA Finance for group reporting and SAC
enables business analysis at group or corporate level without data replication.

In this release, the following detail and overview reports are available out of the box:

● Consolidated report book for actual data

● Periodic overview report book
● Actual and budget comparison report book
● Actual, budget, and forecast comparison report book
● Predictive consolidated P&L analysis
● Group financial KPIs overview

For more information about the integration between SAP S/4HANA and SAP Analytics Cloud, see SAP
Analytics Cloud product help page.

 Information

For troubleshooting information, the configuration content predelivered by SAP, and the frequently asked
questions about Group Reporting, see SAP Note 2659672 .

For the configuration settings and test steps required after installation or upgrade, see the “Test Script”
available at SAP Best Practices Explorer (https://rapid.sap.com/bp/#/browse/scopeitems/1SG ).

1.1 Consolidation

A complete consolidation process typically starts with preparatory steps, such as setting global parameters,
checking the master data of your organizational units and financial statement (FS) items, and specifying
effective exchange rates.

After that, you can proceed with collecting data reported by consolidation units, and standardizing the data
with features available in the Data Monitor. When the data is ready for consolidation, go to the Consolidation

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Monitor to perform the consolidation tasks, such as various interunit eliminations and data validation. For a list
of the tasks and their descriptions, see Data Monitor [page 8] and Consolidation Monitor [page 125].

Throughout the process, you can cross check your processed data using reconciliation reports and currency
translation analysis reports, or generate various group reports in real time.

The process described above is shown in detail in the following diagram:

Prerequisites

● You have set up the proper authorizations for your users according to their job responsibilities. SAP
delivers the following roles for your reference:
○ SAP_BR_GL_ACCOUNTANT_GRP: General Ledger Accountant - Group Reporting
○ SAP_BR_GRP_ACCOUNTANT: Group Accountant
○ SAP_BR_ADMINISTRATOR_GRP: Administrator - Group Reporting
○ SAP_BR_EXTERNAL_AUDITOR_GRP: External Auditor - Group Reporting

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 ○ SAP_BR_BUSINESS_ANALYST_GRP: Business Analyst - Group Reporting
In your SAP Fiori front-end server, you can copy a delivered business role to create your own role, adapt its
contained business catalogs, and assign the created role to relevant users.
In addition, you need to set the necessary permissions by authorization object in the back-end systems, for
example, restrict the filed values a role can access by using the transaction code PFCG. After that, you can
assign the adapted roles to your business users using user administrator tool, such as transaction SU01.
For more information, see User and Role Administration of Application Server ABAP.
● You have created consolidation units and set the Data Transfer Method to Read from Universal Journal or
Flexible Upload, depending on whether they are integrated with company codes in financial accounting
(FI). This can be done in the Consolidation Units - Create and Change [page 257] app.
● You have maintained the FS items for your consolidation charts of accounts and map them to the relevant
general ledger accounts. For more information, see Financial Statement Items [page 263].
● To use SAP S/4HANA Finance for group reporting, SAP recommends that you install the SAP Best
Practices configuration content for the solution. You will gain a configuration starting point, which you can
adapt to your needs in Customizing. Examples in this documentation are based on the SAP Best Practices
content. For more information, see https://rapid.sap.com/bp/#/browse/scopeitems/1SG and
Administration Guide.

Integration

Consolidation is integrated with different modules within SAP S/4HANA. Integration enables the following:

● Generation of the organizational units for consolidation, based on the units in the transaction system
● Collection of the reported financial data. There are two methods of collecting transaction data:
○ Data can be read directly from the universal journal.
○ Data that is not stored in the universal journal, for example, the transaction data of companies that use
non-SAP systems, can be uploaded flexibly.
● Drill-through to the accounting app Manage Journal Entries for the source accounting documents
● Hierarchy definition for the consolidation-specific master data by using the framework app Manage Global
Hierarchies

Features

● You can use different methods for transferring transaction data to the consolidation system. Which
methods you use depends on your consolidation scenario.
● You can post manual journal entries (documents), for example, to standardize the reported data to the
group's methods of balance sheet valuations.
● You can use validations to check the consistency of the reported, standardized, or consolidated financial
data.
● You can translate the reported financial data into the currency of the consolidation group.
● You can automatically execute the following elimination tasks:
○ Interunit eliminations (elimination of payables and receivables, elimination of revenue and expense,
elimination of investment income)
○ Consolidation of investments

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1.1.1 Set Global Parameters

With this app, you can specify the global parameters that will apply to all further steps of the consolidation
process.

Inputs to the following global parameter fields are required:

● Version: Criteria or valuation methods configured for consolidating different sets of financial data such as
actuals or budget data according to different reporting needs.
● Fiscal Year/Period
● Consolidation Chart of Accounts: A systematic grouping of financial statement (FS) items that belong
together and are used on the group reporting or consolidation level.
● Consolidation Ledger: Used for storing alternative group currencies as well as for assigning alternative
accounting source ledgers and source currencies.

 Note

Preset versions, consolidation chart of accounts, and consolidation ledgers exist in the system. You can
also make your own configuration settings via Customizing activities under SAP S/4HANA for Group
Reporting.

You can also enter a consolidation group or unit to perform consolidation tasks only on that group or unit.

 Note

The ledger is part of the data table that stores consolidation data. This attribute supports data selection in
reports in following ways.

● In reports where a consolidation group (CG) is specified, the ledger is derived from the CG master data.
In such reports, the ledger from the global parameters is not taken into account.
● In reports that can be run without specifying a CG and don’t provide the ledger as a selection
parameter (for example, the database lists, in which the CG is an optional field on the selection screen),
the ledger is derived from the global parameters as long as a CG is not provided as an input parameter.

1.1.2 Period Preparation

When preparing the financial close for each fiscal period, start with the following activities:

● Maintain exchange rates, for example, monthly average rate or monthly closing rate.
● Perform the consistency check for accounting integration, for example, for financial statement items and
consolidation units.

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1.1.2.1 Maintain Exchange Rates

With the Currency Exchange Rates app, you maintain exchange rates in the exchange rate table for
combinations of exchange rate type, source and target currency, and effective period.

The date in the table is the valid-from date. If the exchange rate changes, you need to make a new entry for the
same combination of exchange rate type, source currency, and target currency. However, you use a new valid-
from date.

 Note

Exchange Rate Type specifies exchange rates used for different purposes at the same time in the system. It
is assigned to Exchange Rate Indicators and thereafter mapped to financial statement (FS) items in
currency translation. The following preset exchange rate types exist in the system:

● AVG: Monthly average rate for consolidation

● AVG1: Monthly average rate for budget consolidation
● AVG2: Average rate for consolidation simulation
● CLO: Monthly closing rate for consolidation
● CLO1: Monthly closing rate for budget consolidation
● CLO2: Closing rate for consolidation simulation
● INC2: Exchange rate for incoming consolidation unit

For more information, see the Currency Translation [page 23] task.

You can also choose to import your defined exchange rates through a file upload with the app Import Foreign
Exchange Rates. For more information, see Import Foreign Exchange Rates.

Related Information

Currency Exchange Rates

1.1.2.2 Consistency Check of Accounting Integration

To receive and process data transferred from other financial accounting apps for consolidation, a consistency
check needs to be performed on the settings of both the sender and receiver systems. For example, to check if
financial statement (FS) items in the consolidation chart of accounts are mapped with general ledger accounts,
or any manually-created consolidation units are integrated with operational organization units. This app
provides features to accomplish this.

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1.1.3 Data Preparation

In the data preparation phase, reported financial data from consolidation units are collected, validated, and
adjusted using various apps.

The Data Monitor [page 8] app is the entry point for performing these tasks.

1.1.3.1 Data Monitor

You use the data monitor to run the activities for collecting and preparing the financial data reported by your
consolidation units. These activities are called tasks.

The tasks of the data monitor are predefined and ready to use. The system manages the status of the tasks
and thus ensures a logical sequence and consistent data. The following table displays the tasks in the data
monitor as delivered in the SAP Best Practices content:

Task ID Description Specific Document Types

1010 Balance Carryforward -

1015 Release Universal Journals 0F

1020 Data Collection 00, 01, 02

1050 Validation of Universal Journals -

1030 Calculate Net Income -

1080 Reported Data Validation -

1095 Manual Posting (PL10) 11, 12, 13, 14, 16, 17, 18, 19

1100 Currency Translation -

1130 Preparation for Consolidation Group 0Z, 1Z

Changes

1180 Standardized Data Validation -

For more information on document types, see Document Types and Posting Levels [page 285].

 Note

If the new group reporting logic is activated, no hierarchies for consolidation groups are displayed; instead,
such consolidation groups contain a flat list of consolidation units. You maintain the structure of
consolidation groups in the Manage Group Structure apps.

You can run a task in the following ways:

● Test Run
No data is changed (for example, the status is not changed and no documents are posted). Test run merely
simulates running the task.
● Update Run
This changes the task status in the Data monitor and, when needed, it generates documents.

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 ● Test with original list
No data is changed and the track status and period status are not checked. You use this option, for
example, to simulate the execution when the period is closed.

If you choose Run successive tasks, the system runs multiple tasks as a bundle. If you choose Task Bundle
Run successive tasks w/o stop , the system also runs multiple tasks as a bundle, but does not stop at
milestone tasks. You can also run all tasks at once in both the data monitor and consolidation monitor. To do so,
choose Task Bundle Data and Consolidation Monitor . These features automate the task run and speed
up the creation of your consolidated statements. The status bar shows which task is being processed.

 Note

The update run for each task is only possible when the period is open. You open a period by choosing
More Edit Open period .

After you have run a task, you can block the task if no errors are displayed and preceding tasks are also
blocked. This allows you to track your progress and monitor the status of tasks in the consolidation process. An
exception is made for the tasks Data Collection and Manual Posting. These can be blocked without having been
run.

A task must be unblocked before it can be rerun after being blocked. Note that this also automatically unblocks
all downstream tasks. For example, if you unblock the task Data Collection, the tasks Calculate Net Income,
Currency Translation, and so on are also unblocked.

Note that to get the overall status complete (green) for tasks, the tasks (except irrelevant tasks) have to be
blocked. When you use the Lock Upon User Request option, the overall status does not change to complete.

If you don’t want to use the global parameters to run the tasks, choose Start with Selection. You can then
change organizational units, the version and period, and other technical settings. The list of parameters
available in the selection screen depends on the task you selected. The Release Universal Journals and the Data
Collection tasks don't have a selection screen.

 Caution

When you consolidate a group in different group currencies or using different valuations, you have to create
additional ledgers and additional versions. You assign a different ledger to the group for each version. In one
version, all consolidation groups should be assigned to the same ledger. You need to change the global
parameters before you adjust the ledger of the consolidation group.

Last Log

To view the last log of the task process, select one task and choose Last Log from the context menu. You can
only view the log if you have run the task before. You can view the log regardless of the status. The last log
displays the result details for the consolidation unit you selected. For validation tasks, the log opens in the
Manage Data Validation Task app. If you run the last log task for a consolidation group, a list of the consolidation
units assigned to the consolidation group is displayed. Select one consolidation unit to view the log.

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Background Run

You can run a task in the background to, for example, reduce waiting time. To run a task in the background,
select one task and choose Execute in Background from the context menu. When you run a task in the
background, you can still trace the job status, see the log and the updated task status, and check the task run
result. You can open Application Jobs in the Schedule Jobs for Consolidation Tasks [page 317] app to see the
details of the jobs run. The following tasks can be run in the background: Balance Carryforward, Calculate Net
Income, Currency Translation, Preparation for Consolidation Group Changes, Reclassification, Validation of
Consolidated Data, Validation of Reported Data, Validation of Standardized Data, Release Universal Journals,
and Validation of Universal Journal.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.1.3.1.1 Features in Data Monitor

All described features are also valid for the consolidation monitor, as the main difference between the two
monitors is the tasks that you can execute in them.

Features

Monitor Layout

The data monitor screen has the following features:

● The monitor displays the organizational units vertically.

● The monitor displays the overall status and the tasks horizontally.
● In the table, each organizational unit is shown with its overall status and the status of each related task. You
can double-click a status to see more detail. This includes the user name, and the date and time of the
latest change.
● To view the key of the symbols and colors displayed, you can consult the legend by choosing Symbol/Color
Key.

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Organizational Units

The data monitor displays the organizational units down to the level of the consolidation units. This means that
you can run the tasks for the consolidation groups as well as individual consolidation units. This differs from the
consolidation monitor, which displays on the level of consolidation groups.

 Note

If you enter a consolidation group in the global parameters, the monitor only displays the organizational
units of this group (as it does with Set Focus button). When you also enter a consolidation unit for this
group in the global parameters, the monitor displays the detailed overview of tasks for this unit.

For a better overview of the organizational units to be processed, the menu contains the following functions:

● You can search the organizational units.

● You can set the focus on a group or a consolidation unit, allowing you to only see these organizational units
with their lower-level units.
● When you position the cursor on an organizational unit, you can access its master record from the context
menu by choosing Master Data. This can be very useful, for example, when you want to look at the unit's
assignments concerning, for example, the data transfer method, validations, currency translation method,
and fiscal year variant.
● When you position the cursor on a task and open the context menu. This menu is dependent on the status
of the task. For example, when the task is blocked, you can choose Unblock and, if required, choose Last
log in the context menu.

Layout Design

Depending on your group's structure and your consolidation requirements, the matrix in the monitor can
become very large and somewhat unwieldy. In this case, you can use the following functions to modify the
layout of the monitor:

● In the organizational units you can do the following:

○ Set the focus.
○ Hide the names of the organizational units, and thus only show the IDs.
● You can manipulate the task columns as follows:
○ Set the width, by moving the edges of the column with the cursor.
● You can manipulate the status display as follows:
○ Set a filter to only show certain statuses, for example, only show all tasks with errors or with the overall
status of incomplete.
○ Choose between icons and text.
○ Align the icons on the left or centrally.
● You can save your user layout (in the Layout menu). By doing so, your layout settings are retained even
when you exit the monitor and are available the next time you call up the monitor.
This concerns the following settings in particular:
○ Focus
○ Expand consolidation groups
○ Status display
○ Task display
Some of the saved settings are cross-dimensional, such as icon alignment, switching between icons and
text, and showing or hiding tasks.

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Running the Tasks

All tasks start out from the Initial Stage status. Execute all the tasks in the data monitor as follows:

1. Place the cursor on the Initial Stage status that intersects between the desired consolidation unit and the
first task displayed.
2. Choose either the update run, test run, or access the context menu and execute either a Test with Original
List or Start with Selection Screen. The following steps describe the update run mode.
3. The system carries out the task and, depending on the task, you will get a task log. For example, you will
not get a task log for manual posting, but will instead get the information about which document number
was posted.
4. After it is successfully executed, block the task. A task can only be blocked if it was run without any errors
and is not pending, with an exception for the Data collection and Manual posting tasks, which can be
blocked without having been run.
5. Execute the next task using the same procedure.
6. Continue to block the executed tasks and run the next one.
7. If a task such as data validation produces errors, you must correct the errors before attempting to block
the task.
For example, you may have to unblock the Data Collection task. This will also unblock all of the downstream
tasks.
8. Execute all tasks.

Opening and Closing Periods

You can open and close periods of a fiscal year. For the sake of precision, we recommend that periods are kept
closed and are only opened for each consolidation unit.

The following table shows which actions you can execute in the data monitor and which actions you execute
using the consolidation monitor, so that according to the initial status, you can close or open the period again.

Action Results

Action in Consolidation
Initial Status Action in Data Monitor Monitor Result

Period open - Close period Period closed in data monitor

and consolidation monitor

Period open Close data monitor - Period closed in data moni­

tor, open in consolidation
monitor

Period closed Open period - Period open in data monitor

and in consolidation monitor

Period closed - Open consolidation monitor Period closed in data moni­

tor, open in consolidation
monitor

An authorization object exists for opening and closing periods, enabling you to assign the authorization to a
specific circle of co-workers.

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Further Functions

● You can go from the monitor to the database listing to check the totals record (by choosing More Go
To ).
● You can go from the data monitor to the consolidation monitor and vice versa.

1.1.3.1.2 Balance Carryforward

Run balance carryforward to pull the balances of relevant financial statement (FS) items from the previous
fiscal year to the current fiscal year. The system enters these balances as opening balances in your balance
sheet.

Prerequisites

You have:

● Closed the periods of the prior year

● Checked the global parameters and ensured that the period is open
● Completed the following configuration steps:
○ Define Consolidation Master Data Fields
By defining the FS Item Type in the FS item master data, the default behavior of the carryforward is
defined.
○ AST: Asset item: carried forward to the same FS item as in the previous year
○ LEQ: Liability/equity item: carried forward to the same FS item as in the previous year
○ INC: Profit and Loss (P&L) statement item: not carried forward
○ STAT: Statistical item: not carried forward unless specified explicitly
You can also specify items that are carried forward/ not carried forward by default, using the the
corresponding apps on the SAP Fiori Launchpad FS items to be carried forward and FS items not to be
carried forward.
○ Define Subitem Categories
By activating the Carry forward to subitem option, the subitems of that category has the option to
maintain a carryforward subitem.
○ Define Subitems
Allows you to specify one carryforward subitem for each subitem (if activated in the subitem
category).
○ Specify items to be carried forward
Allows you to define special carryforward treatment of FS items:
○ Carryforward an asset or liability/equity item to a differing FS item in the next year (for example,
annual net income gets carried forward to retained earnings for the prior year)
○ Carryforward an income statement or statistical item to an FS item in the next year (for example,
you can maintain group shares on a statistical item. If you want to carry forward its values in the
new year, you should configure an entry for this FS item)

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Context

You run balance carryforward in the first closing period of a new fiscal year. This copies the carryforward data
into the carryforward period 0. Hence, the cumulative amounts in any subsequent period include the opening
balances, and the generated data is protected against changes. You don’t need to run balance carryforward
again in subsequent periods. Hence, the task only appears for the first closing period in the data monitor.

In general, FS items that are carried forward are asset items and liability or equity items. You can also choose to
carry forward statistical items and income statement items.

In addition to the FS items, consolidation transaction types are carried forward to the assigned transaction
type.

The figure below illustrates how balances are carried forward (C/F) and is followed by an explanation:

The closing balance at year-end is carried forward to the opening balance of period 00 of the next year.

 Note

● FS items are carried forward in all required currencies and quantities (for example, local currency and
group currency).
● Balance carryforward keeps the original document type. Only document types of posting level 01 are
carried forward to a document type of posting level 00.
● Balance carryforward for integrated companies is based on Consolidation data and does not use data
from balances carried forward in General Ledger Accounting.
● If the previous year’s data changes, you need to run balance carryforward again.

Taking the FS items in SAP preconfigured content as an example:

During balance carryforward, the amount recorded on FS item annual net income (317000) of the year X is
carried forward to FS item retained earnings (316000) into year X+1.

● FS item 317000 represents the annual net income in the B/S which mirrors the net income/loss (FS item
799999) from the P&L statement

Group Reporting (FIN-CS)

14 PUBLIC Group Reporting
 ● Both FS items typically don’t have corresponding accounts in the G/L chart of accounts

For the FS item annual net income 317000 (year X), the G/L account 3300000 is used during balance
carryforward as target G/L account, hence mapped to FS item 316000 in the Accounts to Be Carried Forward
app. Thus, the retained earnings match the records in G/L account 33000000.

If you have your own retained earning accounts or FS items, you have to make similar settings in the Items to
Be Carried Forward app, so that the net income is carried forward to the retained earnings.

Procedure

1. Open the Data Monitor app.

2. Place the cursor on the consolidation unit for which you want to carryforward the balance and on the
relevant task and choose Update Run.
3. Check the data using the reports provided.

Related Information

FS Item Type [page 263]

1.1.3.1.3 Release Universal Journals

Release the reported financial data from the universal journal for consolidation purposes.

Prerequisites

You have:

● Checked the global parameters and ensured that the period is open
● Assigned the data transfer method Read from Universal Document on the Data Collection tab, in the
Consolidation Group Hierarchy app, to your consolidation unit
● Specified the effective year for Read from Universal Document on the Data Collection tab
● Assigned financial statement (FS) item mappings

Context

You release reported financial data that resides in the SAP S/4HANA system for accounting.

You have the option to display:

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● Period totals for the selected units
● Differences from the previous release of the financial data
● Unreleased data from prior periods
This data results from documents posted in prior periods after the last data release when the accounting
period isstill open.

You can release the universal journal multiple times in the current period. Documents posted to the universal
journal up to when you release the journal are considered for consolidation.

If you release data while the current accounting period is still open, additional data can get posted in
accounting. If the data is not released again during that period, the data is ignored for consolidation purposes.
You can only release data from the accounting period that corresponds to the consolidation period in which the
release task is executed.

We recommend that you lock the accounting period before you release the data for consolidation.

 Note

Both actual and plan data can be released depending on the consolidation version you set in the global
parameters: choose the actuals version to release actual data from the universal journal (table ACDOCA) or
choose the budget version to release financial plan data (from the table ACDOCP).

Period Derivation in Group Reporting

The system uses the fiscal year variant (FYV) that is assigned to each consolidation unit using the
Consolidation Group Hierarchy - Display and Change [page 259] app.

When transferring accounting financial data, on group reporting side, the system derives the posting period
based on the accounting posting date and the period definition of the assigned FYV. Note that the special
periods defined for FYVs are not considered in group reporting, that is, only the posting date is used to derive
the posting period. Nevertheless, it is possible to assign a FYV that contains special periods to consolidation
units.

 Example

You assign the K4 (Calendar Year, 4 Special Periods) FYV to a consolidation unit and make an accounting
posting using December 31 as the posting date and any of the four special periods (13, 14, 15, or 16) as the
posting period. In group reporting, the system converts the period to posting period 12 based on the
posting date December 31.

Procedure

1. Open the Data Monitor app.

2. Run the task Release Universal Journals.
3. Choose between the following options:
○ Reported Financial Data (Totals)
○ Reported Financial Data (Differences)
○ Data from Prior Periods Without Release
4. Review the financial data for your consolidation unit and choose Save to release the data.

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16 PUBLIC Group Reporting
Next Steps

After you run release universal journals, you can block the task.

1.1.3.1.4 Data Collection

Run data collection to flexibly upload the reported financial data that is stored somewhere other than the
universal journal, to post group journal entries to correct reported financial data, or to call the application
programming interface (API) Reported Financial Data for Group Reporting – Bulk Import and
Update.

Prerequisites

You have checked the global parameters and ensured that the period is open.

Context

To upload reported financial data, you can run the task Data Collection in the Data Monitor or run the Flexible
Upload of Reported Financial Data [page 31] app.

This task also provides links to the Post Group Journal Entries [page 37] app where you can post manual
corrections of the universal journal or of the reported data by using the document type 01 or 02 respectively.

In addition, you can also call the application programming interface (API) service Reported Financial
Data for Group Reporting – Bulk Import and Update to import the reported financial data of
multiple consolidation units to the SAP S/4HANA system. The API call also updates the data collection task
status for the relevant consolidation units. A second API service Reported Financial Data for Group
Reporting – Receive Confirmation is available for receiving the status of the imported financial data,
for example, whether the import is successful or any data contains errors and requires re-import after
correction. For more information about both API services, go to the SAP API Business Hub (https://api.sap.com
), search for them, and check Business Documentation under the Details tab for each API service.

 Note

These two API services are published for SAP S/4HANA Cloud and can be used in the SAP S/4HANA
environment, provided that you set up the connection in Customizing for SAP S/4HANA for Group
Reporting under Data Collection for Consolidation Map Logical Port with Business System for Reporting
Data API .

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Procedure

1. Open the Data Monitor app.

2. Place the cursor on the consolation unit for which you want to collect data and on the relevant task.

You can also place the cursor on the consolidation group to collect data for all consolidation units included
in this group at the same time.
3. Choose Update Run.
4. Choose the flexible upload icon (alternatively choose a document type to post a correction in the Post
Group Journal Entries app).
5. Choose an Upload method.
6. Upload the file.
7. Choose Execute.
8. Check the detailed log for the results.

In the detailed log, all the records that are written successfully have the posting level 00 and document
type 00.

Next Steps

After you run data collection, you can block the task if no errors are displayed.

1.1.3.1.5 Validation of Universal Journal

Run validation of universal journals to check if errors exist in universal journals in the form of missing or
incorrect subassignments for financial statement (FS) items.

Prerequisites

You have:

● Checked the global parameters and ensured that the period is open
● Assigned the data transfer method Read from Universal Document on the Data Collection tab, in the
Consolidation Group Hierarchy app, to your consolidation unit
● Run the task Release Universal Journal

Context

If errors exist in the form of missing or incorrect subassignments for FS items where a subassignment is
required, these are discovered by this task.

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18 PUBLIC Group Reporting
  Note

This is only relevant if the data collection method is set to Read from Universal Journal.

To proceed with further consolidation tasks, this validation task must run without errors. It is possible to
correct the submitted data manually using manual posting with the special document type posting level 0C
Adjustment Entry for Universal Document.

To correct errors, open the Post Group Journal Entries app and select document type 01 Manual correction of
universal journal. For more information, see Post Group Journal Entries [page 37].

Procedure

1. Open the Data Monitor app.

2. Place the cursor on the consolidation unit for which you want to validate universal journals and on the
relevant task and choose Update Run.

You can also place the cursor on the consolidation group to validate universal journals for all consolidation
units included in this group at the same time.
3. Check the results using the log provided.

Next Steps

After you run validation of universal journals, you can block the task if no errors are displayed.

1.1.3.1.6 Calculate Net Income

Calculate and post net income to the selected financial statement (FS) items in the balance sheet and profit/
loss (P&L).

Prerequisites

You have:

● Checked the global parameters and ensured that the period is open
● Configured the Specify Selected FS Items for Automatic Posting

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Context

You run calculate net income in every period. The annual net income will be calculated and written to FS items
Net Income in the balance sheet and in the P&L.

Reported financial data is usually collected with an initial imbalance in the financial statements (balance sheet,
P&L). The initial imbalance of the balance sheet must correspond to the imbalance of the P&L. The system
posts the annual net income when you run the task. This ensures that the balance sheet and the P&L are
consistent. Once the adjustment is posted, the two statements (balance sheet and P&L) balance again.

 Example

The figure below illustrates an example of calculating net income:

In this example, the initial imbalance of the balance sheet (-100) corresponds to the imbalance of the P&L
(100).

Procedure

1. Open the Data Monitor app.

2. Place the cursor on the consolation unit for which you want to calculate the net income and on the relevant
task.
3. Choose Update Run.

If you have run the task successfully, a detailed log about the calculated net income result is displayed.

Next Steps

After you run calculation of net income, you can block the task.

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1.1.3.1.7 Reported Data Validation

Run reported data validation to validate the reported financial data in the local currency according to the
validation method you assigned to your consolidation unit.

Prerequisites

You have:

● Checked the global parameters and ensured that the period is open
● Defined the validation rules and the validation methods using the corresponding apps, alternatively you
can use the pre-delivered validation method
● Assigned the validation method to your consolidation unit using the corresponding app

Context

A validation method contains a set of validation rules that verify data correctness according to basic financial
principles, such as the following:

● The net income calculated in the profit/loss (P&L) statement must equal the net income in the equity of
the balance sheet
● The total assets must equal the sum of the total liabilities plus the sum of total equity
● The net accounting value of lands and buildings must be greater than or equal to 0

After the task is completed, a detailed validation log is displayed showing the validation result and any error or
warning messages.

If you run this task as a test and update run, you are redirected to the Manage Data Validation Tasks – Reported
Data app.

Procedure

1. Open the Data Monitor app.

2. Place the cursor on the consolidation unit for which you want to validate reported data and on the relevant
task and choose Update Run.
3. Check the results using the log provided.

Next Steps

After you run reported data validation, you can block the task if no errors are displayed.

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1.1.3.1.8 Manual Posting

Run manual posting if you need to post group journal entries manually to adjust data. For example, you may
need to post correcting or standardizing entries to the reported data collected in the system.

Prerequisites

You have:

● Checked the global parameters in the Data Monitor app and ensured that the period is open
● Defined document types for manual posting
● Defined tasks for manual posting

Context

Although consolidation allows you to run most tasks automatically, in some cases you may want to supplement
automatic postings with manual postings. In addition to this, it is often necessary to manually adjust the
reported data of consolidation units to the requirements of the group.

To post manual entries, you can run the task in the Data Monitor or run the Post Group Journal Entries [page
37] app.

Procedure

1. Open the Data Monitor app.

2. Place the cursor on the consolidation unit for which you want to post data and on the relevant task and
choose Update run.

For more information, see Post Group Journal Entries.

Next Steps

After you run manual postings, you can block the task.

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1.1.3.1.9 Currency Translation

Run currency translation to translate the currency of financial statements from the local currency (LC) into the
group currency (GC) so that the financial statements from local companies can be included in group
consolidation.

Prerequisites

You have made the following settings for currency translation:

● Maintained exchange rates:

1. Open the Maintain Exchange Rates app.
2. Check and update the exchange rates for the relevant period.

 Note

For actuals, update exchange rate type AVG and CLO, for planning scenarios, update exchange rate type
AVG1 and CLO1, and for simulation of actuals, update exchange rate type AVG2 and CLO2.

● Assigned a translation method to the consolidation unit (CU):

1. Go to the Consolidation Units - Create & Change app.
2. Select the relevant CU.
3. Update the translation method in the Methods tab.

The translation method determines the exchange rate used for translating financial statement (FS) items, and
how translation differences are posted. For each CU, you specify a single translation method.

You can choose between the following methods delivered in the SAP Best Practices content:

● Method S0902 (First Translation at First Period - Periodic)

● Method S0903 (Standard Translation - Periodic)
● Method S0904 (First Translation - Incoming Unit)
● Method S0905 (Standard Translation Activity-Based C/I)
● Method Y0901 (Standard Translation - YTD)
● Method Y0902 (S4 Accounting - GC)

For more information, see Consolidation Units - Create and Change [page 257].

● Assigned the currency translation attribute to the FS items:

1. Open the Import Consolidation Master Data app.
2. Import the file that contains FS items.

Context

Corporate groups must prepare their consolidated financial statement using the group currency.

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Group Reporting PUBLIC 23
If the local currency of the consolidation unit is different from the group currency (currency of the ledger), the
currency translation needs to translate the local currency into the group currency. The translation rules are
defined in each CT method, which is assigned to individual consolidation units.

In the first CT step, reported financial data is translated from the local currency amount into the group
currency using the reference exchange rate for all FS items. This first translation helps detect translation
differences in a later step and ensures that the overall translation is balanced.

 Note

The reference exchange rate always uses the Closing Rate exchange rate type. For more information, see
Maintain Exchange Rates [page 7].

In the second step, the local currency amounts of the specified combinations of FS items and subitems are
translated into the group currency by applying their respective exchange rate types, for example, the Average
Rate. The CT method determines the exchange rate types used and the FS items to which the incurred
translation and rounding differences are posted.

Integration

Financial data can already exist in the GC before the task Currency Translation is run. This is the case in the
following instances:

● You have entered data directly in the GC using flexible upload.

● You have entered data using release universal journal and you have released the values in GC from the
universal document.

For consolidation units that use SAP S/4HANA , both the LC and optionally the GC amounts are read from the
universal journal without translating again. You can also assign a specific CT method (Y0902) to the
consolidation unit to keep the GC value from the universal journal and to check it against the reference value. In
this case, the CT will take the existing GC value as the GC amount, and the reference amount is calculated
based on the reference exchange rate (closing rate). The difference between them will be calculated and posted
to the respective difference item/subitem.

Parameters in CT Methods

A CT method is comprised of multiple method entries. The following parameters are needed to determine the
specific exchange rates in a CT method:

● Exchange Rate Type

An exchange rate type is a key used to enter exchange rates in the system. The exchange rate indicator
specifies if the closing rate or the average rate is used. The following exchange rate types are part of the
SAP Best Practices content:

Exchange Rate Type Usage Assigned Exchange Rate Indicator

AVG Consolidation Monthly Average Rate A in Version Y10

AVG1 Budget Consolidation Monthly Aver­ A in Version Y11

age Rate

AVG2 Consolidation Simulation Average A in Version Y12

Rate

CLO Consolidation Monthly Closing Rate C in Version Y10

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24 PUBLIC Group Reporting
 Exchange Rate Type Usage Assigned Exchange Rate Indicator

CLO1 Budget Consolidation Monthly Closing C in Version Y11

Rate

CLO2 Consolidation Simulation Closing Rate C in Version Y12

INC1 Incoming at Beginning of Year Rate J in Version Y10

INC2 Incoming During the Year Rate

The combination of exchange rate type and exchange rate indicator allow you to find the correct exchange
rate for the specific versions (for example, actuals or plan versions).

● Translation Key
In addition to the exchange rate type, you assign a translation key for each method entry.

Translation Key Description Procedure for the Translation

1 Translation of cumulative local values The exchange rate is taken from the
at the rate for the current period. exchange rate table. The system
translates the local currency values
accumulated between the carryfor­
ward period 000 and the current pe­
riod, using the exchange rate for the
current period. The result is a cumula­
tive group currency value.

5 Translation of each period at the appli­ The exchange rate is taken from the
cable rate for the period. exchange rate table. The system
translates the local currency values of
each period using the exchange rate
for each respective period. The result
is a cumulative group currency value.

6 Existing group currency values are not The group currency values that exist
re-translated. in the database are considered valid.
Therefore, the system does not re-
translate the local currency value.
Consolidation units with the real-time
update data transfer method have
data in the local and group currency.

Other translation keys are not supported.

● CT Indicator

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Group Reporting PUBLIC 25
 In currency translation, data are recorded with CT indicators. The main CT indicators are explained as
follows:

CT Indicator Description

0, #, or empty GC value as available from the source data records, for ex­
ample by real-time update from the universal journal or by
flexible upload. In case no GC value is transferred from the
source records, the value is empty, #, or 0.

1 Difference between the specific translation GC value and

reference GC value

4 Difference between the reference GC value and source GC

value (on CT indicator 0). In case no GC value from the
source records, the value equals to the GC value calcu­
lated at reference rate.

Indicators 2 and 3 are only relevant if you select the Temporal Translation Difference checkbox when
defining a CT method so that translation differences caused by exchange rate fluctuations between periods
are stored separately.

● Integration With Document Types

Currency translation uses the original document type to write group currency values, which means the
document type does not change.
The only exception is for rounding, which is written on a specific document type. The settings of document
type 06 are:

Properties

Posting Level 00 Reported Data: Entry

Balance Check 2 No Balance Check

Business Application D Rounding

Currency Translation Log

After you have run the task successfully, a detailed translation log is displayed, where you can check, for
example, the exchange rate used, FS items, local currency amounts, group currency amounts, and translation
differences.

During the CT, the translation is done by the Selection ID. A selection includes FS items and subitems.

In the CT log, for each combination of FS item and subitem, the following is displayed:

● A row that reflects the translation in the group currency (item type: Currency Translation).
● A row that reflects the currency difference (item type: Difference). This row also displays on which FS item
or subitem the difference is posted.

The rows include the following information:

● The translation method, the method entry/sequence, the selection ID, the corresponding FS item, and the
subitem
● The CT key, which can be used in combination with the exchange rate indicator, to define, for example, if
the translation is periodic or year to date, the exchange rate indicator, and the exchange rate used for the
translation of the FS item or subitem

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26 PUBLIC Group Reporting
 ● The local currency, the group currency, the reference amount (using the closing rate), and the translation
difference amount (= reference amount - group currency)

Reported financial data that is entered in the consolidation application in the local currency is translated into
the group currency using a translation method.

Procedure

1. Open the Data Monitor app.

 Note

The system changes the status to irrelevant for CUs where the LC equals the GC.

2. Place the cursor on the CU for which you want to translate the currency and on the relevant task and
choose Update run.

The system creates additional lines with the translation indicators 1 and 4depending on the amount in the
LC and the rules in the currency translation method.

Next Steps

After you run currency translation, you can block the task.

1.1.3.1.10 Preparation for Consolidation Group Changes

Run preparation for consolidation group changes to adjust reported and standardized data when a
consolidation unit is acquired by a consolidation group or divested from a consolidation group. After this data is
adjusted, the financial statements (FS) contain only the data that arose during the time the consolidation unit
was part of the consolidation group.

Prerequisites

 Caution

Information for Customers Using The New Group Reporting Logic

With the introduction of a new architecture/reporting logic, this task is only visible for customers who have
an initial SAP S/4HANA release earlier than 1909 or who have activated the new reporting logic. If the new
reporting logic is activated the task is visible, but cannot be run. The task status is set to irrelevant. For
customers who have an initial SAP S/4HANA 1909 release, the task is not delivered.

You have:

Group Reporting (FIN-CS)

Group Reporting PUBLIC 27
● Checked the global parameters and ensured that the period is open
● Updated the assignments of your consolidation unit to your consolidation group (period on year of the first
consolidation, period on year of the last consolidation)
● Run the task Currency Translation before running Preparation for Consolidation Group Changes.

Context

When a consolidation unit is acquired by a consolidation group or divested from a consolidation group, the
financial data must be adjusted.

The task Preparation for Consolidation Group Changes automatically posts these adjustments. The following
table shows an overview of the adjustment entries for the purchase method:

Between First
Before Acquisi­ During First Con­ Consolidation and
tion solidation Divestiture During divestiture After divestiture

Adjustments Financial data is For balance sheet No adjustment. For balance sheet Financial data is
reversed. FS items, the fi- FS items, the fi- reversed.
nancial data of pe­ nancial data of pe­
riods prior to the riods prior to the
first consolidation divestiture is re­
is posted to the ac­ versed using the
quisition subitem. divestiture sub
The balance sheet item. The balance
FS item net in­ sheet FS item net
come is reclassi­ incomeis reclassi­
fied as net income fied as net in­
prior to first con­ come / clearing.
solidation.

Record type on Record type A Record type 0 Record type 0 Record type D
which the adjust­
ment is posted

The following table shows an overview of the adjustment entries for the equity method:

Between First
Before Acquisi­ During First Con­ Consolidation and
tion solidation Divestiture During divestiture After divestiture

Adjustments Financial data is Financial data is Financial data is Financial data is Financial data is
reversed. reversed. reversed. reversed. reversed.

Record type on Record type A Record type E Record type E Record type E Record type D
which the adjust­
ment is posted

For more information on record types, see Record Types [page 139].

 Note

For consolidated data (interunit eliminations), the partner unit is also evaluated for these adjustments.

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28 PUBLIC Group Reporting
Posting Levels
There are special posting levels for the adjustment entries.

The following table shows the posting levels in which entries were originally made, and the posting levels for the
associated adjustment entries:

Posting Level for Adjustment Entries for Consolidation

Original Posting Level Group Changes

Space - Reported Financial Data from Realtime Update 02 - Reported Data: Consolidation Group Changes

00 - Reported Financial Data 02 - Reported Data: Consolidation Group Changes

0C - Corrections to accounting data 02 - Reported Data: Consolidation Group Changes

0T - Rounding to Currency Translation 02 - Reported Data: Consolidation Group Changes

01 - Adjustments to Reported Financial Data 02 - Reported Data: Consolidation Group Changes

10 - Standardizing Entries 12 - Standardizing Entries: Consolidation Group Changes

20* - Two-Sided Elimination Entries 22 - Two-Sided Elimination Entries: Consolidation Group

Changes

*Posting level 20 is adjusted by posting level 22. This is done in the Preparation for Consolidation Group Change
task in the Consolidation Monitor [page 125].

 Note

The data records for the preparation postings for consolidation group changes are neither translated nor
carried forward.

Procedure

1. Open the Data Monitor app.

2. Place the cursor on the consolidation unit for which you want to prepare consolidation group changes and
on the relevant task and choose Update Run.
3. Check the results, using the log provided.

Next Steps

After you run preparation for consolidation group changes, you can block the task.

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1.1.3.1.11 Standardized Data Validation

Run standardized data validation to validate the financial data in the group currency according to the validation
method you assigned to your consolidation unit.

Prerequisites

You have:

● Checked the global parameters and ensured that the period is open
● Defined the validation rules and the validation methods using the corresponding apps or you can use the
pre-delivered validation method
● Assigned the validation method to your consolidation unit using the corresponding app

Context

This is the final validation task run on the standardized financial data in the group currency.

If you run this task as a test and update run, you are redirected to the Manage Data Validation Tasks –
Standardized Data app.

Procedure

1. Open the Data Monitor app.

2. Place the cursor on the consolidation unit for which you want to validate standardized data and on the
relevant task and choose Update Run.
3. Check the results using the log provided.

Next Steps

After you run standardized data validation, you can block the task if no errors are displayed.

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1.1.3.2 Copy Transaction Data

With this app you copy reported financial data and additional financial data from the source consolidation
version to the target consolidation version. For example, you copy records from version Actuals to version Plans
or Budgets.

Prerequisites

You have:

● Ensured that the destination period is open

● Unlocked the task Data Collection in the Data Monitor app for the destination consolidation unit

Context

You can specify which of the following data types you want to copy:

● Reported financial data

● Standardized financial data
● Elimination entries
● Consolidation entries

You can further restrict the data to a range of financial statement (FS) items, subitems, or you can restrict the
data using different dimensions.

The ledger is taken from the consolidation group specified in the selection screen. When you assign different
consolidation ledgers (with different group currencies) to the consolidation group in the target version, the data
is copied to a different target ledger (group currency) implicitly.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.1.3.3 Flexible Upload of Reported Financial Data

You can upload reported financial data for several periods in one step. This is useful when you want to upload
planning or forecasting data.

To upload reported financial data, you have:

● Opened all periods that are included in the upload file

● Unblocked the Data Collection task for all periods and the respective consolidation unit

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● Assigned the data transfer method Flexible upload in the Data Collection tab to your consolidation unit.
Note that assigning the data transfer method Read from Universal Document also allows you to use flexible
upload.
● Prepared the file you want to upload according to the requirements of flexible upload:
○ Use the field separator specified in the upload method (for example, semicolon or tab).
○ Specify the parameters in the rows starting with a P.
○ Specify the column structure in the row starting with a D using the supported field names.
○ Add the data rows in the rows starting with a 2.
To download the file template, see 2659672 .

 Example

If the upload method SRD2 (File Driven Upload method (Comma Separated Values (CSV), 1,000.00)) is
selected for your consolidation unit, you need to prepare a CSV file. The following table is an example of
what the CSV file should look like:

*Parame
ters

P PERIOD <Enter
ICAL X for
periodic
input
type or
leave
blank
for
YTD>

P UPDAT <Enter
EMODE 1 for
"Delete
all" or 2
for
"Overw
rite">

P NSEP <Enter
1 for
number
format
1,000.0
or 2 for
1.000,0
0>

D Consoli Consoli Consoli FiscalYe FiscalPe Consoli Financi Partner Amount Subite Segme
dationL dationC dationV ar riod dationU alState Consoli InLocal m nt
edger hartOfA ersion nit mentIte dationU Currenc
ccounts m nit y

2 <> <> <> <> <> <> <> <> <> <> <>

2 <> <> <> <> <> <> <> <> <> <> <>

In the table above, P stands for parameters, D for the header row, and 2 for the data value in the row.
*Parameter is not uploaded.

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32 PUBLIC Group Reporting
 In the CSV file, replace the field values shown within the angle brackets with your values and remove the
angle brackets.

Parameters:

● PERIODICAL
○ If you enter x, the data of the file is interpreted as period data, for example, the data of the file is
written to the period specified in the file with no additional calculation.
○ If you leave it blank, the data of the file is interpreted as cumulative (year-to-date) data, that is, the
system subtracts the cumulative data from the previous year, calculates the periodic data, and
then stores the cumulative data to the specified period.
● UPDATEMODE
○ Enter 1 to Delete - all FS items, all subassignments: The deletion replaces any existing data that was
uploaded using the same combination of version, ledger, period, consolidation unit, and document
type. The system does not delete any data physically in the system. Instead, it calculates a delta
between the new data and any data uploaded previously and then creates new records for the delta
data
○ Enter 2 to overwrite: Only the uploaded records are written. Any existing records that share the
same item and all of the same subassignments are overwritten.
● NSEP: number format
○ Enter 1 for number format 1,000.00.
○ Enter 2 for number format 1.000,00.
The thousand separator is optional in both cases.

The following field names are supported by flexible upload in columns with row indicator D:

Table of Field Names

Semantic Field Names

ConsolidationLedger*

ConsolidationChartOfAccounts*

ConsolidationVersion*

FiscalYear*

FiscalPeriod*

ConsolidationUnit*

FinancialStatementItem*

PartnerUnit**

SubitemCategory**

Subitem**

BaseUnit**

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Group Reporting PUBLIC 33
Semantic Field Names

AmountInLocalCurrency

AmountInTransactionCurrency

QuantityInBaseUnit

AmountInGroupCurrency

AssignmentReference

BillingDocumentType

BillToParty

BusinessArea

ChartOfAccounts

ControllingArea

CostCenter

Customer

CustomerGroup

CustomerSupplierCorporateGroup

CustomerSupplierCountry

CustomerSupplierIndustry

DistributionChannel

FinancialTransactionType

FunctionalArea

GLAccount

InvesteeConsolidationUnit

InvestmentActivityType

Material

MaterialGroup

OrderID

OrganizationDivision

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34 PUBLIC Group Reporting
 Semantic Field Names

PartnerBusinessArea

PartnerCompany

PartnerCostCenter

PartnerFunctionalArea

PartnerProfitCenter

PartnerSegment

Plant

PostingDate

ProductGroup

ProfitCenter

Project

SalesDistrict

SalesOrganization

Segment

ShipToParty

SoldMaterial

Supplier

TransactionCurrency

WBSElementExternalID

Field names with * are mandatory input fields, additional fields that you enable for input are optional. For more
information, see Customizing for Define Consolidation Master Data Fields under SAP S/4HANA for Group
Reporting Master Data .

Field names with ** may be fixed, required, or optional depending on the breakdown category assigned to the
financial statement (FS) items. For example, for the FS item investments in consolidation unit, the partner unit
field is mandatory since it is assigned to the breakdown category 1D20. For more information, see Breakdown
Categories [page 267].

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The following fields contain amounts and they are related to the following currency and units of measure:

Amount/Quantity Key of Currency/Unit of Measure

AmountInLocalCurrency LocalCurrency

AmountInTransactionCurrency TransactionCurrency

AmountInGroupCurrency GroupCurrency

QuantityInBaseUnit BaseUnit

For example, if you use AmountInTransactionCurrency you also have to provide TransactionCurrency. If you use
QuantityInBaseUnit you also need to provide BaseUnit.

LocalCurrency is derived from the currency assigned to the consolidation unit automatically. GroupCurrency is
derived from the currency assigned to the ledger.

The upload methods as delivered from SAP Best Practices content are SRD1 and SRD2. In SRD1 the field
separator is a tab, in SRD2 it is a semicolon.

This app only supports posting level 00. Journals on other posting levels can be uploaded with the Import
Group Journal Entries [page 41] app.

 Note

Subitems that are blocked for entry (set to No Posting/Entry) cannot be changed. If the uploaded file
results in a change, an error message is raised.

However, there is an exception. If there is no data for the consolidation unit in any of the preceding periods
for the fiscal year, the opening balances can be changed.

 Example

Subitem 900 (Opening balance) is set to No Posting/Entry. For consolidation units that have opening
balances carried forward from the previous fiscal year, if you upload a file that has the input type
Cumulative and update mode Delete all, the exact same values as the existing values in the system need
to be included in the file on subitem 900.

Procedure

1. Choose an Upload method.

2. Upload the file.

 Note

To upload the file from your local drive you:

1. Select the dropdown menu next to the Physical file name field.
2. Choose Import & Choose to select the file you want to upload.
3. Choose Open.

3. Choose Execute.
4. Check the detailed log for the results. You can export the log items to a spreadsheet application for further
analysis, for example, the Message column provides the possible failure root causes. The spreadsheet

Group Reporting (FIN-CS)

36 PUBLIC Group Reporting
 application file also allows filtering and sorting based on the message type (information, warning, or error),
message number, and so on.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.1.3.4 Group Journal Entries

Group journal entries are the consolidation-specific journal entries you post to correct, standardize, or
consolidate reported financial data to the requirements of the group. In the posting, you use different
document types to fulfill these purposes.

This section describes the three apps available for posting, importing, and displaying group journal entries.

1.1.3.4.1 Post Group Journal Entries

With this app, you can make manual postings to adjust the reported financial data, standardizing entries, and
consolidation entries to the requirements of the group.

There are some consolidation tasks, for example, interunit eliminations and consolidation of investments,
leading to automatic postings in the system. In some cases, you may want to supplement automatic postings
with manual postings for financial statement (FS) imbalances, deferred income tax, or consolidation unit
balance adjustments, for example.

For information about the document types for manual posting, see the document types listed in Manual Journal
Entry part of Document Types and Posting Levels topic.

Key Features

Integration with Monitor

When performing the following manual posting tasks in Data Monitor or Consolidation Monitor in an update run,
you are brought to this app:

● Data collection

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Group Reporting PUBLIC 37
● Manual posting (posting level 10)
● Manual eliminations (posting level 20, 30)
● Enter group shares (posting level 30)

When executing the tasks from monitors or directly within this app, system checks task status in monitors, for
example if the required preceding tasks are complete or if the manual posting task is blocked or not. After task
execution, the task status is updated in monitors.

Create Journal Entries

Based on the version, fiscal year, posting period, and document type you selected, you can specify the relevant
consolidation group, consolidation unit or consolidation unit pair, and the journal entry line items and enter the
relevant amounts in local currency or group currency.

 Note

Default values for the ledger, consolidation chart of accounts, and version are based on the settings in the
Set Global Parameters app.

After choosing a document type, press Enter key to display the respective consolidation unit or group
fields as follows:

● Display Consolidation Unit field when a document type of posting level 10 is selected.
● Display Consolidation Unit 1 and Consolidation Unit 2 fields when a document type of posting level 20 is
selected.
● Display Consolidation Group field when a document type of posting level 30 is selected.

After entering an FS item, press Enter key to refresh the relevant table fields with the available attribute
values for this FS item, for example, for a certain FS item, a subitem category may be filled in automatically and
only the allowed subitem values are available in the Subitem drop-down list. This is based on the breakdown
category you set for the FS item in the Define Financial Statement Items app.

The Check feature helps to verify the correctness of the created journal entries before posting.

You can use the Balance button to automatically calculate and fill in the amount for your selected line item so
that all line items balance out to zero.

 Note

After you specify line item details and choose the Post button, automatic lines can be generated to make
sure the balance sheet and P&L statement affected are balanced or deferred taxes are correctly posted.
The automatic posting items are configured in Customizing under SAP S/4HANA for Group Reporting
Specify Selected FS Items for Automatic Posting .

You can also use an existing journal entry or line item as a template to create new ones by selecting the
reference one and choosing Copy.

The following UI screenshot shows the process described above:

Group Reporting (FIN-CS)

38 PUBLIC Group Reporting
Post Deferred Tax
To post deferred tax for a consolidation unit, you must

● Define its tax rate in the Methods tab in the Consolidation Unit - Create & Change app.
● Use a document type that has a Deferred Income Taxes attribute enabled. For more information, see
Document Types and Posting Levels [page 285].
● Assign the FS item roles for net income (ANI) and deferred tax to the corresponding FS items. For more
information, see Selected FS Items [page 280]
● Post a document that effects the net income. For more information, see Financial Statement Items [page
263].

If the document contains a profit impact, the automatic postings have indicator 1 (retained earnings) and the
profit is split in deferred tax with indicator 2 (deferred taxation) and remaining profit with indicator 1.

 Example

If you post a document without deferred tax, because you, for example, haven’t entered a tax rate, the
journal entry would look something like this:

Line Item FS item Amount Automatic indicator

000001 FS item in Balance Sheet 1,000

(B/S)

000002 FS item in P&L -1,000

000003 ANI B/S -1,000 1

000004 Profit P&L 1,000 1

If you maintain a tax rate of 40% for the consolidation unit and post a document with deferred tax, the
journal entry would look something like this:

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Group Reporting PUBLIC 39
 Line Item FS item Amount Automatic indicator

000001 FS item in B/S 1,000

000002 FS item in P&L -1,000

000003 ANI B/S (317000) - 600 1

000004 Profit P&L (799000) 600 1

000005 Deferred tax (B/S) -400 2

(282100)

000006 Deferred tax (P&L) 400 2

(722000)

Reverse Journal Entries

You can reverse individual journal entries by selecting the journal entry to be reversed and choosing Reverse.
The system reverses the journal entry and updates the records in the database.

You can also reverse multiple journal entries (also called documents) in the Mass Reversal app. While doing so,
you select and reverse manually posted documents by various criteria, for example, by organizational unit,
version, time, task, or subassignment.

Save or Delete Journal Entries

You can also save created journal entries as drafts and make postings later. Before the posting takes place,
these draft journal entries can be deleted.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

Related Information

Document Types and Posting Levels [page 285]

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40 PUBLIC Group Reporting
1.1.3.4.2 Import Group Journal Entries

With this app, you can post multiple manual journal entries into the system all at once, to adjust the reported
financial data, standardizing entries, and consolidation entries to the requirements of the group. Depending on
the posting type (Unit-Dependent Adjustments, Two-Sided Elimination, or Group-Dependent Adjustments), you
download a template file that contains the relevant fields to make the postings, enter the required information,
and upload the completed file back to the app. The data will be verified and updated into the database.

Key Features

Download a Template File

Choose the right template depending on the posting document type you want to use.

● Template 01 Unit-Dependent Adjustments is used for posting adjustment entries or standardizing entries to
the reported financial data. The relevant document types are:
○ 01: Manual correction of universal journal (0C)
○ 02: Manual correction of reported data (01)
○ 11: Manual standardizing in local currency, deferred tax, no automatic reversal in the subsequent
period (10)
○ 12: Manual standardizing in local currency, deferred tax, automatic reversal (10)
○ 13: Manual standardizing in local currency, no deferred tax or automatic reversal (10)
○ 14: Manual standardizing in local currency, no deferred tax, automatic reversal (10)
○ 16: Manual standardizing in group currency, deferred tax, no automatic reversal (10)
○ 17: Manual standardizing in group currency, deferred tax, automatic reversal (10)
○ 18: Manual standardizing in group currency, no deferred tax or automatic reversal (10)
○ 19: Manual standardizing in group currency, no deferred tax, automatic reversal (10)
● Template 02 Two-Sided Elimination is used for posting two-sided eliminating entries for consolidation unit
pairs. The relevant document types are:
○ 21: Manual elimination correction, automatic reversal (20)
○ 22: Manual elimination correction, no automatic reversal (20)
● Template 03 Group-Dependent Adjustments is used to post group elimination entries. The relevant
document types are:
○ 31: Manual consolidation adjustments, automatic reversal (30)
○ 32: Manual consolidation adjustments, no automatic reversal (30)
○ 39: Group shares (30)

 Note

The numbers in parenthesis denote the posting level for each document type. For more information about
document types, see Document Types and Posting Levels [page 285].

Enter Data in the File

The file is divided into Header Data and Line Items sections. Below is a list of the required fields, which vary
depending on which template type you choose:

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Group Reporting PUBLIC 41
● Header Data
○ Journal Entry ID: A temporary identifier used to differentiate journal entries in the file. Input a positive
integer following an increasing sequence. Note that rows with the same journal entry ID should have
identical header data.
○ Document Type: Input a two-digit number. See the above list of supported document types.
○ Ledger: Enter the relevant consolidation ledger, for example, Y1.
○ Consolidation Chart of Accounts: Y1.
○ Consolidation Version: Enter the relevant actuals version, for example, Y10.
○ Fiscal Year (4 digits) and Posting Period (3 digits).
○ Consolidation Unit: Input the ID of the consolidation unit for which you are making the manual posting.
This field moves to Line Items part in the template 02 Two-Sided Elimination.
○ Consolidation Group: Only relevant for the document types 31 and 32.
● Line Items
○ Line Item: A 6-digit number identifies a single item of a journal entry. Each row should have a different
ID.
○ Financial Statement Item: The identifiers of financial statement items. See Define FS Items [page 268]
for the list of your configured financial statement items.
○ Partner Unit: Only required in the template 02 Two-Sided Elimination. Rows with the same journal entry
ID should have the same pair of consolidation units.
○ Value in Local Currency: Only available in the template 01 Unit-Dependent Adjustments.
○ Value in Group Currency: A required field except for document types 02, 11, 12, 13, and 14.

When filling out the file, do not change its layout or format except for document type 39 (Group shares), which
is based on quantity and the base unit Percentage. When entering data with document type 39, you need to
first unhide the technical name row (row 6) and replace the column text AmountInGroupCurrency with
QuantityInBaseUnit, then enter the group share percentage for the relevant consolidation unit/group in
data area of this column. Changing the description row (row 7) from *Value in Group Currency to *Quantity is
optional.

Verify Data

After uploading the completed file, choose the Check button to verify the uploaded data. If the system detects
errors, you can choose the relevant row to navigate to the Post Group Journal Entries [page 37] app and correct
the data on header or line item level.

Post

When the data is verified, choose Post to post the journal entries into the database. This will check and update
the status of the following tasks in Data Monitor [page 8] and Consolidation Monitor [page 125] depending on
which document type you selected during importing:

● Data collection
● Manual posting with posting level 10
● Manual eliminations with posting level 20
● Manual eliminations with posting level 30

After that, you can view the details of each posting by choosing Show Log to navigate to the Task Logs [page
52] app.

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42 PUBLIC Group Reporting
  Note

The imported journal entries are first added to the Post Group Journal Entries app as drafts with the Draft
Entry Source: 1 (Imported from File). Only after you successfully post these draft entries or you upload a
new file, these drafts are removed.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.1.3.4.3 Display Group Journal Entries

This app displays line items of posting documents with all posting levels (00~30), including data updated ad
hoc, adjustments to reported data, standardized data, eliminations, and consolidation entries.

Key Features

This app provides the following key features:

List of Journal Entries

By specifying the relevant filters, such as consolidation units/groups, and the fiscal year/period, you can
restrict the list to the journal entries that you require.

Drilldown to Line Items

By choosing the individual document number links, you can navigate to the detail page of each group journal
entry and their line items, which are persisted in the consolidation journal database (ACDOCU table). However,
note the following exception:

In the case of documents that are read from the universal journal (ACDOCA table) and therefore have the
following attributes, you are brought to the detail page of the original accounting (FI) documents:

● Document Type: 0F (Real-time accounting)

● Posting Level: Empty value (Real-time update)
● Currency Translation (CT) Indicator: 0 (Group currency value derived from the source data record, for
example by means of a real-time update from the universal journal or by flexible upload)
● Posting Period: Not equal to 0 (balance carryforward period)

Group Reporting (FIN-CS)

Group Reporting PUBLIC 43
The drilldown function is achieved by integrating with the accounting app Manage Journal Entries. Note that
the business catalog SAP_SFIN_BC_GL_JE_PROC (General Ledger - Journal Entry Processing) is required for
the drilldown to accounting document line items. This business catalog is not included in any standard
business roles delivered for Group Reporting as described under Prerequisites [page 4]. You need to explicitly
add the business catalog to a business role and assign the role to the relevant users.

 Note

For technical reasons, fields marked as Technical Use Only are selected by default when you choose the
Settings icon (). Please keep these fields selected.

Drill-Through from Reports

From analytical reports (except for Group Data Analysis (New) [page 233] and Group Data Analysis - With
Reporting Rules (New) [page 238]), you can also drill through to this app with the filter criteria prepopulated,
so that only the journal entries that interest you are displayed by default. From here, you can also look at their
line item details. Note the drill-through function only works properly if you expand any hierarchies, such as FS
item hierarchy, to the lowest level in the report.

 Example

From the local report P&L by Nature of Expense - Year Comparison, you choose Jump To Display Group
Journal Entries from the context menu of the local currency amount of FS item 799000 (Net income/
loss) for consolidation unit 1010. You are brought to this app, which displays the following journal entry
details restricted by the same filter criteria above:

● Document number and line item

● Document type
● Subitem category and subitem
● Additional comments in Text field

This app replaces the Database Listing of Journal Entries (Classic View) and Database Listing of Journal Entries
(Classic View) - Reporting Logic apps, which can still be found by using the App Finder on the SAP Fiori
launchpad.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

Group Reporting (FIN-CS)

44 PUBLIC Group Reporting
1.1.3.5 Data Validation

Data validation is a required step in both the data preparation phase and the consolidation phase. The
consistency of reported, standardized, and consolidated financial data must be checked according to the
validation method you assigned to each consolidation unit or consolidation group. You can run data validation
and check the validation result by using the Manage Data Validation Tasks apps.

This is a short demo of how to use the Validation solution, from defining validation rules and methods,
assigning validation methods to consolidation units or groups, running validation for your specified period and
consolidation units or groups, to viewing validation results and drilling through to their data source (English
only):

Open this video in a new window

 Note

Captions/subtitles are available for multiple languages. Simply click the CC button at the bottom right of
the video player to see which languages are supported.

The following sections describe the two apps that are relevant to the validation task types for the data
preparation phase:

● Manage Data Validation Tasks - Reported Data

● Manage Data Validation Tasks - Standardized Data

1.1.3.5.1 Manage Data Validation Tasks - Reported Data

With this app you can run reported data validation for your specified fiscal period and consolidation units. Also,
for each consolidation unit, you can check the validation result that is broken down into the data sets verified
against each validation rule, that is, if the data passed or failed the validation rule and the failure root causes.

Key Features

This app provides the following key features:

Integration with Monitor

When performing the Reported Data Validation task for one or more consolidation units in either a test run or
an update run, you are brought to this app, with the validation results displayed in a list, with one row for each
consolidation unit.

Run New Validation

You can launch a new validation run for your specified consolidation units and fiscal year/period. The validation
result list then displays the following essential information:

Group Reporting (FIN-CS)

Group Reporting PUBLIC 45
● Consolidation Unit
● Period/Year
● Status: The status of the last completed validation run for the respective consolidation unit. The status can
be:
○ Success: The data passed all assigned validation rules, or failed only the validation rules that have
control level Warning or Information. It updates the task status to  Task Is Error-Free in data monitor.
○ Failed: The data failed the validation rules that have control level Error. It updates the task status to 
Task Has Errors in data monitor.
○ Not Processed: The validation run is not executed yet.
In case a new validation run is launched, it can display one of the following statuses underneath the
primary status.
○ Processing: Your current validation is being processed and will soon return a status that overwrites the
above primary status.
○ System Error: Your current validation run fails to complete due to some technical issues. To solve the
issue, you may view the job log available on the detailed result page.
● Last Run: The time stamp when the system returns the status.
● Commenting Status: Indicates whether comments exist for the respective validation result. It can be:
○ Commented: The validation result has comments for all rules that require comments.
○ Partially Missing: The validation result has comments for part of the rules that require comments.
○ Missing: The validation result has no comments for any of the rules that require comments.
○ Not Required: The validation result has no rules that require comments.

 Note

To run validation in simulation mode, you can select the Simulation Run checkbox. In this way, the validation
run doesn't consider any blocking status in monitors or update task status there, and the table displays
only the test run results. It is equivalent to the Test with Original List feature in the monitors.

The figure below is the screen for running new validations and checking overall validation results as described
above:

Revalidate

You can select one or more validation result rows and run validation for them again. The result list refreshes
after the validation completes.

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46 PUBLIC Group Reporting
Show Result Analysis
For the displayed list of validation results, you can go to the result analysis page that uses data visualization to
help you identify interesting areas within your data sets. For more information, see Validation Result Analysis -
Unit View [page 240] and Validation Result Analysis - Group View [page 241].

Check Result Details

You can choose a validation result row for any consolidation unit and open the detail page. The row layout of the
Result Detail table follows the structure of the assigned validation method, that is:

● Method
○ Rule Group 1
○ Rule 1
○ Rule 2
○ Rule ...
○ Group-By Value 1
○ Group-By Value 2
○ Group-By Value ...
○ Rule Group 2
○ Rule Group ...

The table contains the following columns:

● Result: The result of the last completed validation run at method, rule group, and rule levels. The result can
be:
○ Success: The data passed all assigned validation rules.
○ Failed: The data failed at least one validation rule that has control level Error.
○ Warning: The data failed at least one validation rule that has control level Warning, but passed all
validation rules that have control level Error.
○ Information: The data failed at least one validation rule that has control level Information, but passed all
validation rules that have control level Warning or Error.
○ Not Processed: The validation run was not completed due to some technical issues.
By default, only the rows that have a validation result other than Success are displayed. You can choose to
list all result rows.

 Note

When an Exception link displays under a Failed result, it usually indicates an error calculating left value,
right value, or difference (%) due to a division by zero.

When an Exception link displays under a Warning result, it indicates there is no data for any sum-type
operands in either formula of the rule. This results in a Warning validation result regardless of the
control level you set for the rule.

The method-level or rule group-level result is taken from the worst result of all rules it contains.

● Comments: Show the number of existing comments. The asterisk symbol (*) indicates the rule is set as
Comments required in its definition. Note that the existence of a comment has no effect on the validation
result or monitor status.
● Left Value: The value calculated using the left formula in the respective validation rule. It has the same
currency as the source data available at runtime, that is, the local currency for reported financial data and
group currency for standardized or consolidated data.

Group Reporting (FIN-CS)

Group Reporting PUBLIC 47
● Comparison Operator: The operator defined in the validation rule to compare left value or right value. It can
be equal to, greater than, less than, and so on.
● Right Value: The value calculated using the left formula in the respective validation rule. It has the same
currency as the source data available at runtime, that is, the local currency for reported financial data and
the group currency for standardized or consolidated data.
● Drill Down: Shows the line item-level data for all operands in each formula of the respective rule, so that you
can understand the root cause of any failed validation more easily. See the Drill Down [page 48] part for
more information.
● Difference: The absolute difference between the left value and right value.
● Tolerance: The amount within which the difference between the calculated values of left and right formulas
can be ignored. It is defined for each rule.

Additional columns are also available, such as Difference (%), Tolerance (%), Comments, and References. For
information about these columns, see Define Validation Rules [page 304].

By choosing the Switch to Tolerance Currency button, you can change the displayed left values and right values
to the currency of tolerance. This is useful if you explicitly specified a different tolerance currency than the
source data currency when defining the relevant validation rule.

You can also export the table to a spreadsheet.

The figure below is the screen for checking detailed validation results as described above:

Drill Down

You can check the detailed source data of each validation result row by choosing Drill Down ( icon).

For each operand in the rule expression, you can drill through to the following levels of data granularity:

● Account Detail: The calculated data for individual items that are included by the respective operand in the
rule.
● Group Journal: The original accounting documents or group journal entries that have relevant posted data.

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48 PUBLIC Group Reporting
  Example

The consolidation unit S2001 has a Warning validation result for rule SB00060 in fiscal period 007/2018.

You check and find the rule is defined as year-to-date amount posted to financial statement (FS) item
172100 (Gross value of the investments in consolidation units, joint ventures, and associates) should be
greater than or equal to that posted to the FS item 172190 (Impairment of the investments in consolidation
units, joint ventures, and associates), while partner unit value is not empty.

By choosing the Account Detail link under the left formula, which only includes FS item 172100, you find
the following data posted to the respective FS items:

Financial Statement Item Partner Unit Amount

0000172100 S3000 220,000.00 USD

By choosing the Group Journal link under the left formula, you are brought to the Display Group Journal
Entries - With Reporting Logic [page 149] app, where the filter criteria are automatically populated
according to the rule definition. In our case, the following group journal entry data for consolidation unit
S2001, fiscal period 007/2018, and FS item 0000172100 is displayed:

● Document number
● Line item
● Subitem category and subitem
● Amount in transaction currency
● Amount in local currency
● Amount in group currency

The FS item 172190 included in the right formula has no data posted for the consolidation unit S2001 in
fiscal period 007/2018. Therefore, it shows No Data in the Drill Down window, which also explains why the
validation result is Warning.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

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1.1.3.5.2 Manage Data Validation Tasks - Standardized
Data

With this app you can run standardized data validation for your specified fiscal period and consolidation units.
Also, for each consolidation unit, you can check the validation result that is broken down into the data sets
verified against each validation rule, that is, if the data passed or failed the validation rule and the failure root
causes.

Key Features

This app provides the following key features:

Integration with Monitor

When performing the Standardized Data Validation task for one or more consolidation units in either a test run
or an update run in Data Monitor, you are brought to this app, with the validation results displayed in a list, one
row for each consolidation unit.

The following available features are same as validation for reported data:

● Run New Validation

● Revalidate
● Show Result Analysis
● Check Result Details
● Drill Down

For detailed explanations and app screenshots, see Manage Data Validation Tasks - Reported Data [page 45].

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

1.1.3.6 Interunit Reconciliation

Interunit reconciliation is a process to reconcile and eliminate data from trading partner relationships between
consolidation units in a consolidation group. The reconciliation reports allow users to monitor data of different
reconciliation cases from the perspective of groups or consolidation units.

Define Interunit Reconciliation Thresholds

With this app, you can set group currency reconciliation difference thresholds for the relevant consolidation
unit pairs and reconciliation cases. Later in the interunit reconciliation reports (unit view and group view), you

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can also filter those consolidation unit pairs and reconciliation cases whose reconciliation differences exceed
the defined thresholds.

 Note

For the Consolidation Unit 1, Consolidation Unit 2 or Reconciliation Case fields, keep the asterisk (*)
wildcard to represent any value.

The number of reconciliation cases that exceed the difference thresholds are displayed in the interunit
reconciliation report app tiles as an important KPI. Value 0 means no exceeded value. A negative value typically
indicates a system error or missing parameter settings. See the following example app tiles for interunit
reconciliation reports:

Interunit Reconciliation - Unit View

This report displays reconciliation amounts and reconciliation differences in group and local currencies for all
relevant reconciliation cases of your specified consolidation unit pairs. It is based on unconsolidated data
source, indicated by Record Type 0.

While performing tasks in data collection or currency translation, consolidation units can check the data their
reported data and the reported data of their interunit trading partners.

 Note

Reconciliation Case is defined as a reporting item, each of which groups the FS items that belong to a type
of interunit transactions. For example, reconciliations of dividend receivables and payables, other current
or non-current receivables and payables, or other income and expenses. The pre-delivered reporting item
structure for interunit reconciliation is X5 (IC Reconciliation). You can configure this reporting item
structure to fulfill your business requirements. For details, refer to Define Reporting Rules [page 315] app.

 Note

With the introduction of a new reporting logic with this release, the Interunit Reconciliation - Group View app
is deprecated. The Define Interunit Reconciliation Thresholds and Interunit Reconciliation - Unit View apps
are still applicable and available in App Finder. The two apps will be deprecated in a future release. SAP
recommends that you use the Intercompany Matching and Reconciliation [page 54] solution introduced
since SAP S/4HANA 1909. For a quick guide, see Group Financial Close [page 61].

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1.1.3.7 Task Logs

With this app, you can check the logs of each consolidation task along the consolidation process. The system
records details of tasks during their test runs and update runs. You check logs by specifying the task category,
consolidation unit or group, version, date range, or the users who performed the tasks. A list of tasks is
displayed, from where you can navigate to a detail screen for each task, depending on the task category you
choose: Manual Posting, Data Collection, Currency Translation, Reclassification, or Data Validation.

This graphic illustrates the main aspects and is followed by a detailed explanation of each task category:

Manual Posting
Manual posting tasks include manual correction of reported data, manual eliminations at posting level 20 or
30, and entering group shares. These tasks are available as tasks in Data Monitor or Consolidation Monitor and
are usually executed by using the Post Group Journal Entries [page 37] or Import Group Journal Entries [page
41] app. In the log, the relevant consolidation unit/group, the overall status, document type, any possible error
messages, and journal entry line item details are displayed.

Data Collection
The data collection logs record the details of the following:

● Flexible upload of the reported financial data for the consolidation units whose data transfer method is set
to use Flexible Upload. The action is performed by using the Data Collection task in the Data Monitor app or
using the separate Flexible Upload of Reported Financial Data app with a document type 00 Upload
reported data (00/UPL). The details, for example, journal entry amount, consolidation unit, FS item,
partner unit, and subitem are displayed. From any journal entry amount, you can navigate to the Display
Group Journal Entries [page 43] app to view the original posting data at line item level.
● The API call that imports the reported financial data of multiple consolidation units from the client system
to the SAP S/4HANA system. Its log contains similar details with flexible upload and can be differentiated
by the document type 07 External reported data (00/API). For more information about the API service, go
to the SAP API Business Hub (https://api.sap.com) and search for the API artifact Reported Financial
Data for Group Reporting – Bulk Import and Update.

 Note

For technical reasons, fields marked as Technical Use Only are selected by default when you choose the
Settings icon () on the detail page. Please keep these fields selected.

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Currency Translation

The currency translation logs record actions that are performed by using the Currency Translation task in the
Data Monitor app or using the separate Currency Translation app. Details such as consolidation unit, method,
selection, FS item, subitem, subitem category, difference item, translation key, exchange rate, local currency
and group currency amounts, translation difference, and amount at reference exchange rate are displayed.

Reclassification

The reclassification logs record actions that are performed by using the relevant elimination tasks in the Data
Monitor or Consolidation Monitor app. The details such as method, journal entry, consolidation unit, partner
unit, triggering selection, FS item, subitem, subitem category, triggering amount, and journal entry amount in
the group currency are displayed.

Data Validation

Three task categories are relevant for data validation: Reported Data Validation，Standardized Data Validation,
and Consolidated Data Validation. By choosing each validation task log, you navigate to the validation result
page, which contains information about overall validation result, calculated left-handed and right-handed
values based on the formulas of each relevant validation rule, tolerance, difference, and so on. For more
information, see Check Result Details [page 45] part in the app description for Manage Data Validation Tasks.

Additional Features

The following features are available in this app:

Last Log

By using the Last Log filter, you can display only the logs for the most recently executed tasks based on your
other specified filter criteria. For example, if you select a consolidation unit, a fiscal year/period, and Yes for
Last Log filter, logs with the latest Log Time are displayed for this consolidation unit and fiscal year/period, one
log for each relevant task.

Alternatively, from Data Monitor or Consolidation Monitor, you can also navigate to this list by choosing Last
Log from the context menu of the relevant task.

Group by a Criteria

On the log detail page, you can select a column header and use it as a grouping criteria for the whole Log Items
table. See the following example for currency translation:

As currency translation is based on selections, which include FS items and subitems, you may want to analyze
the log items by selections. To do so, you select the Selection ID column header and choose Group. The table
layout is changed to the following:

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Log Messages

By choosing Log Header Messages or the Messages icon (), you can view the possible failure root causes or
warning messages for each log or log item.

Show Input Fields

By choosing the Settings icon (), you can find the additional master data fields that are set to Enable Inputs in
the Define Consolidation Master Data Fields customizing activity. You can select any of these fields so that their
inputs can also be displayed in the log.

Export

By choosing the Export to Spreadsheet icon (), you can export the log items to an MS Excel file for further
analysis, for example to show columns such as Reference Exchange Rate that are hidden by default, or to allow
filtering and sorting based on message type (information, warning or error), message number, and so on.

1.1.4 Intercompany Matching and Reconciliation

The Intercompany Matching and Reconciliation (ICMR) is introduced to speed up your intercompany
reconciliation process from company close to corporate close. As a built-in solution in SAP S/4HANA, it
matches transactions without any ETL (extract, transform, load) processes and reconciles your financial data
in real time. By defining flexible matching and reconciliation rules, you can achieve high degrees of automation
and continuous accounting. In addition, its in-app communication and workflow features eliminate the
latencies very often seen in dealing with intercompany discrepancies, and, at the same time, improve visibility
and transparency of your reconciliation process.

1.1.4.1 Features

The solution comes with the following key features:

● Built into SAP S/4HANA Cloud for Finance

● Transactional-level matching and real-time reconciliation
● Automatic discrepancy resolving
● In-app communication and workflow
● Flexible modeling based on various organizational dimensions, such as company, profit center, and
consolidation unit.

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 ● High performance in matching and reconciliation

This is a video showing how to use the ICMR solution, from running document matching, checking matching
results, making and approving adjustment postings, to viewing reconciliation reports and drilling through to
their matching items and original documents (English only):

Open this video in a new window

 Note

Captions/subtitles are available for multiple languages. Simply click the CC button at the bottom right of
the video player to see which languages are supported.

For troubleshooting information and the frequently asked questions about ICMR, see SAP Note 2815304 .

1.1.4.2 Architecture

The solution contains two modules: Matching and Reconciliation. While the former deals with transactional-
level matching, the latter presents an aggregation-level view. Together, the two modules can analyze, process,
and present two sets of data on an aggregated and line item level.

The Matching Engine was built for processing large data volumes efficiently and quickly. It can directly access
any data source, like Universal Journal Entries. The direct access eliminates the requirements for ETL
(extract, transform, load) processing. The matching logic is executed in SAP HANA and the results are directly
written to the database. This allows for fast processing of large amounts of data.

The diagram below gives an overview of the two modules.

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The components of the modules can be explained from the bottom up as follows:

1. The Data Source defines where the data to be matched and reconciled should be read from. It is based on
a CDS view that exposes data from the underlying physical tables. The Data Source holds business
semantics, for example, matching dimensions, field labels, field navigation settings, and the option to
restrict access to the data.
2. The Matching Method is used to define which data sources the Matching Engine should access. You can
define filters and matching rules for each matching method. You can execute a matching method to
analyze the data and store the results of this analysis.
3. The Matching Document Posting API is used to save the matching results. It is called when a matching
method is executed or by the Matching Item Upload program.

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 4. ICADOCM is the database table for storing matching results. It contains line-item level details of the source
data as well as additional matching information, for example, assignment number, processing status, and
communication status. The table is also used for storing data from the Matching Item Upload.
5. Manage Assignments is a Fiori app that shows the matching results and allows you to further maintain
these results. Furthermore, you can use it to communicate your findings and trigger corrections to the
source data.
6. A Reason Code is attached to an assignment to explain why the assignment was made and to propose a
resolution in case of differences.
7. You can assign a Workflow or Auto-Adjustment API to a reason code. You can then trigger corrections to
the source data using these components. This creates a closed loop to improve the data quality and
decrease differences.
8. Reconciliation Case needs to be defined if you want to reconcile data on aggregation level. It has a 1:1
mapping relationship with matching method. Display groups can be defined in a reconciliation case, with
each having a two-sided filter definition and tolerance settings. Data is then aggregated and compared
between the two sides.
9. Reports are generated on both matching item level and reconciliation level.

1.1.4.3 Quick Start

You can follow the steps below to get familiar with the solution right away:

 Note

To find the pre-delivered objects mentioned below, you need to activate the SAP Best Practices content for
the scope item 40Y or copy customizing data from client 000 to your productive clients if you are a new
installation customer. For upgrade customers, the pre-delivered objects need to be manually transported.
For more information, see SAP Note 2815304 .

Matching
1. Assign the business role SAP_BR_RECON_ACCOUNTANT (General Ledger Accountant - Intercompany) to
your user in your SAP Fiori front-end server. Make sure you also have the necessary authorizations set up
in the back-end systems. For more information, see Authorization Objects [page 120].
2. Go to the Intercompany Matching Settings app group in the SAP Fiori launchpad and open the Define
Matching Methods app.
3. Find the matching method SF100 and open it. The method is defined for intercompany accounts
receivable (AR) and accounts payable (AP). Its document source is based on the table for Universal Journal
Entry Line Items (ACDOCA) and the data is restricted to line items with open item management. The
method contains 16 matching rules for your reference.

 Note

You may need to adapt the contained filters to your actual data and use cases before using the
matching method.

4. Choose Run Matching in the top-right corner. In the next step, specify the run parameters and filter values
as required.

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5. Go back to the page header to view the Last Run Status. If the matching is in process, it shows Active and
Running; when it is finished, it shows Finished.
6. Follow the Check Result link to navigate to the Manage Matching Documents app, which shows the newly
generated matching documents.

 Note

If no new data is detected by the matching run, no document is generated.

7. You can also check the matching results in the Manage Assignments app, which is part of the Intercompany
Matching Operation app group. To do so, select the method SF100 and enter a company, then choose Go.
Any unassigned items posted by the specified company are displayed in the upper-left table. Any
unassigned items posted by trading partners with the specified company as partner company are
displayed in the upper-right table. If there are any matched items, that is, they met the requirements
according to the definition of any of the matching rules, they are displayed in the Assignments table.
Within this app, you can also manage assignments manually, trigger communications, correction postings
or follow-up activities, or run auto-matching again.

Reconciliation
1. Go to the Intercompany Reconciliation Settings app group and open the Define Reconciliation Cases app.
2. Find the reconciliation case SF100 and open it.
Reconciliation case SF100 uses matching method SF100. It has two display groups: Display group 1000 is
used for analysis of the company's AR items with the partner's AP items; display group 1010 is used for
analysis of the company's AP items with the partner's AR items.

 Note

You may need to adapt the contained filters to your actual data and use cases before using the
reconciliation case.

3. Go back to the SAP Fiori launchpad. Go to the Intercompany Reconciliation Operation app group and open
the Reconciliation Status Overview app, which provides an overview of the matching status of each
company and the reconciliation balance status with their trading partners.
4. Choose one data row to navigate to the Reconciliation Balances app, which shows the balances between AR
and AP amounts of a company and trading partner pair.
5. From there, choose one data row to navigate to the Manage Assignments app to view details of line items
that account for the total values and differences.

 Note

To try out all the features above, you may need to make the required configuration or settings described in
detail in the next chapters.

1.1.4.3.1 Business Role

A business role provides users with authorizations to access apps. You can create business roles by referencing
the standard business role SAP_BR_RECON_ACCOUNTANT (General Ledger Accountant - Intercompany), which
resides in your SAP Fiori front-end server and contains all the business catalogs for ICMR. Then assign the

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created business roles to the relevant users according to their job responsibilities. The following table lists the
business catalogs:

Business Catalog Name Description

SAP_FIN_BC_ICA_ME_CONFIG (Intercompany Matching Define matching rules and methods, maintain variance ad­
Settings) justment workflows, and manage teams and responsibilities
for workflow scenarios and communication.

SAP_FIN_BC_ICA_ME_RUN (Intercompany Matching View or change matching rules and methods, run matching,
Operation) adjust auto-matching results, display matching items, delete
documents, schedule matching run jobs, and view adjust­
ment posting logs.

SAP_FIN_BC_ICA_RECON_CFG (Intercompany Define reconciliation cases and manage organizational unit

Reconciliation Settings) hierarchies.

SAP_FIN_BC_ICA_RECON_RUN (Intercompany Display overall reconciliation status and reconciliation bal­

Reconciliation Operation) ance details, adjust auto-matching results, and view match­
ing items based on reconciliation case.

 Note

Additionally, you need to set up the necessary authorizations for users in the back-end systems, for
example, by using the transaction code PFCG. For more information about the ICMR authorization settings
in the back end, see Authorization Objects [page 120].

Related Information

User and Role Administration of Application Server ABAP

1.1.4.3.2 Use Scenarios

The ICMR solution can be used in reconciliation processes of the following typical scenarios:

● Local financial close of companies

● Group financial close of a corporate group based on organizational dimensions such as consolidation unit,
profit center, and segment.
● Combination of the two use scenarios above.

The following sections describe overall processes for using ICMR in local close and group close scenarios.

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1.1.4.3.2.1 Local Financial Close

A local accountant can leverage ICMR to check and reconcile the intercompany transactions regularly, and in
the event of any discrepancies identified, solve them in a timely manner.

For reconciliation in the local close scenario, SAP delivers the following objects, which you need to adapt to
your actual data and use cases:

● Data sources:
○ SF_JOURNAL_ENTRIES_01: For comparing journal entry data from the Universal Journal Entry Line
Items (table ACDOCA) for entity pairs such as company and trading partner company.
○ SF_JOURNAL_ENTRIES_04: For comparing journal entry data from the Universal Journal Entry Line
Items (table ACDOCA) for entity pairs such as profit center and partner profit center.
○ SF_AR_AP_ENTRY_VIEW: Provides a data entry view of accounts receivable (AR) and payable (AP)
based on BSEG (Accounting Document Line Items) table.
● Matching methods:
○ SF100: For intercompany document matching based on both control accounts and other G/L
adjustment accounts. All documents for past years and periods are selected.
○ SF008: For intercompany AR and AP document matching based on the data from the data entry view.
All documents for past years and periods are selected.
● Reconciliation cases:
○ SF100: For intercompany reconciliation based on aggregated AR and AP amounts in B/S. This
reconciliation case sums up amounts of period 000 and the periods of the current year.
○ SF008: For intercompany AR and AP reconciliation by using the data from the entry view. This
reconciliation case sums up all corresponding documents for the past years and periods.

The diagram below illustrates how ICMR is integrated in the local close process and is followed by step
descriptions:

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 1. Transaction data of companies are posted into accounting journals.
2. You run document matching for the collected data. For the identified data discrepancies, adjustment
postings can be initiated automatically or via workflow.
3. You can view reconciliation results in transaction currency (TC) or view the reconciliation results in other
currencies (GC) after the currency revaluation process.

For an overview of matching and reconciliation process for local financial close, see Quick Start [page 57].

More Use Cases

Apart from the pre-delivered content, you can define your own matching rules and reconciliation cases based
on your business needs. The following use cases are possible:

● Create a data source that only selects the documents of the current fiscal year for matching and
reconciliation. To do so, in Mandatory Filter Fields, enter RYEAR (Fiscal Year) = $CurrentFiscalYear$
and POPER (Posting Period) <= $CurrentFiscalPeriod$. For more information, see Data Source [page
106].
● Based on the data source SF_AR_AP_ENTRY_VIEW, create a new matching method and reconciliation case
for P&L accounts. In the reconciliation case definition, select the Same Fiscal Year Variant checkbox to sum
up documents of the current year for YTD amount calculation. For more information, see Reconciliation
Case [page 93].

1.1.4.3.2.2 Group Financial Close

A group accountant can leverage ICMR to continuously match documents between consolidation units,
monitor the reconciliation status, and make adjustments from group's perspective before the data is ready for
consolidation.

For reconciliation in the group close scenario, SAP delivers the following objects, which you need to adapt to
your actual data and use cases:

● Data source SF_JOURNAL_ENTRIES_02 for comparing journal entry data from the Universal Journal Entry
Line Items (table ACDOCA) and Consolidation Journal Entries (table ACDOCU) for entity pairs of
consolidation unit and partner unit.

The diagram below illustrates how ICMR is integrated in the group close process and is followed by step
descriptions:

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1. Financial data of companies inside or outside SAP S/4HANA are collected through various means, such as
data release, flexible file import, or data import via API.
2. You run document matching for the collected data. For the identified data discrepancies, adjustment
postings can be initiated automatically or via workflow.
3. You can view reconciliation results in transaction currency (TC) or view the reconciliation results in group
currency (GC) after executing group adjustments and currency translation tasks.

For an overview of matching and reconciliation process for group financial close, see Quick Start [page 57].

More Use Cases

Apart from the pre-delivered content, you can define your own matching rules and reconciliation cases based
on your business needs. The following use cases are possible:

● Set up matching rules to match data between consolidation units based on a finer granularity, such as G/L
account. Later in the Display Matching Items app, you can drill down from a matching assignment or a
matching document to the line item level of source documents, such as an invoice.
● The predelivered matching methods are based on transaction currency (TC) amounts. You can also set up
matching rules to compare group currency (GC) amounts after performing currency translation tasks. In
this way, you can evaluate the currency translation effects.
● Set up reconciliation cases by reusing your existing configuration objects for Group Reporting, such as
selections, breakdown categories, and elimination attribute and currency translation attribute of FS items.
For more information, see Financial Statement Items [page 263].
● Run matching and reconciliation for consolidation units using different fiscal year variants that are derived
from the consolidation version you use. Fiscal year periods are aligned based on posting date and the
group fiscal year variant.
● Compare data before and after interunit elimination tasks and postings. To do so, you can set up rules to
differentiate data by posting level or document type.
● Include data from external consolidation units based on FS item or a finer granularity. For example, when
importing data to SAP S/4HANA using flexible file upload or the Reported Financial Data for Group
Reporting - Bulk Import and Update API. These consolidation units can fill in the values for fields to be used
in matching, such as the field AssignmentReference (ZUONR).

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 ● Create a data source that supports running matching and reconciliation on a different organizational
dimension than consolidation unit. For example, choose Profit Center/Partner Profit Center or Segment/
Partner Segment as the leading unit/partner unit. For more information, see Data Source [page 106].

1.1.4.4 Intercompany Document Matching

With the matching engine, intercompany document items can be auto-matched line by line.

Matching engine can read data directly from the source database tables without any ETL (Extract-Transform-
Load) processes. Matching rules can be defined flexibly, for both exact-match and suggested- or exceptional-
match patterns. You can trigger matching runs either directly from the SAP Fiori apps or by scheduling
recurring background jobs. Upon completion of a matching run, you can check the matching results and
process the discrepancies by executing workflows and auto-adjustments.

The required settings and operations for document matching are explained in the following topics.

1.1.4.4.1 Matching Method

A matching method is a collection of matching rules and is used to match items from two data sets.

Each matching rule narrows down the data source into two data slices using filters. Later in a matching run, the
system first reads data based on the filters set for data slices and then applies the matching rule expressions to
the filtered data. If the items meet the requirements defined in a matching rule, they are grouped under a
matching assignment number and excluded from processing of subsequent matching rules. Any data not
assigned yet is processed by the next matching rule of the matching method.

1.1.4.4.1.1 Define

With the Define Matching Methods app, you can create, display, change, or delete matching methods.

Key Features

This app provides the following key features:

Create Matching Method

Follow the procedure below to create a matching method from scratch:

1. Choose Create to open the detail page.

2. Specify a 5-digit alphanumeric ID and a meaningful description, and optionally, a long description.
3. In the Attributes section, select the storage type Master data if you want to set the matching method as
master data, as opposed to configuration data. Master data is usually defined directly in the production

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 system or replicated between systems via file export and import. If you select Configuration Data, the
matching method is part of configuration, which can be transported between systems, for example, from
the quality system to the production system, via transport requests. Any necessary changes can only be
made in the source system where the reconciliation case was originally defined.

 Note

If a system is configured as the production system, Master data is selected automatically and cannot
be changed.

4. In the Data Sources section:

1. Select a data source that forms the matching context. Depending on the data source you choose, a
second data source might be required:
○ If you choose a data source that has different fields defined as Leading Unit Field and Partner Unit
Field, no second data source is needed. The matching is executed by comparing the data between
the leading unit and partner unit.
○ If you choose a data source that has a same field defined as Leading Unit Field and Partner Unit
Field, such as in intracompany use cases, a second data source is required. In this case, you need
to specify different names in Alias for each data source to differentiate them later in the
reconciliation case definition, assignment management, and reconciliation report apps.

 Note

The second data source must have the same leading unit field, partner unit field, mandatory
filter fields, unit entity CDS views, and authorization objects as the first data source. This also
means that you can use the same data source as first and second data sources.

 Example

For the transaction matching within one company (intracompany matching), such as the
matching between invoices issued and payments received, you need to define two data
sources that meet the above criteria. After that, you select here the first data source for invoice
postings and the second data source for payment postings.

2. You can use the Filter By fields to define method-level filters to narrow down further the data to be
matched. For example, if you define two filters: Ledger equal to 0L and Account Number between
10000000 and 19999999, data not meeting the filter criteria is excluded from any method-specific
process, such as matching run, flexible upload, and reconciliation report display.
For more information about how to maintain data sources, see Data Source [page 106].
5. In the Matching Rules section, create a new matching rule as follows.
1. Specify a meaningful description, and optionally, a long description. By default, the system
automatically assigns a 4-digit numeric ID, which you can change to another unique numeric ID.
2. Maintain the settings in the Attributes subsection. First, select one of the following available match
types:
○ Exact Match: Select this match type if data records assigned according to this rule do not require
any follow-up activities.
○ Auto-Assign: This match type results in a suggested assignment. Any data assigned based on such
a rule will have the processing status Assigned, meaning you need to check the assigned data and
complete any required follow-up activities, for example, trigger a workflow or an automatic
adjustment posting or confirm the item matching after communicating with others.

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 ○ Group as Matched: This match type groups the filtered data together and assigns the processing
status Matched with no further actions needed. For example, you may want to apply this kind of
matching rule to reversed journal entries that are not relevant for intercompany reconciliation.
○ Group as Assigned: This match type groups the filtered data together and assigns the processing
status Assigned. User action is required to achieve the final status Matched. For example, you may
want to apply this kind of matching rule to journal entries that lack the trading partner information.
○ Auto-Assign as Exception: Can be used for some common or known exceptional matches, for
example, the documents have the same reference number and amount but different currency
codes. Other than that, it has the same system behavior as Auto-Assign and helps filter
assignments.
3. Select a Default Reason Code for the data matching records assigned by the rule. If necessary, you can
still change the reason code so that a different follow-up activity can be performed.

 Note

Reason code controls whether any follow-up activities are required for assigned data. For example,
you may need to enter comments, go through an approval workflow, or make adjustment postings.
For more information about how to maintain reason codes, see Reason Code [page 112].

For the matching rules with match type Exact Match, you need to assign a reason code that is set
to No Follow-Ups.

4. Select the Inactive checkbox if you want to deactivate a rule instead of deleting it permanently. The
rule won't be processed as long as the Inactive indicator is set.
5. In the Data Slices subsection, you can change the data slice descriptions and define additional filters.

 Note

Data slices represent user-defined data subsets of the data set defined on the matching method
level. You can slice the data set into subsets by defining filters on the fields derived from the
underlying data sources. Matching rules only process data included in the data slices. You should
avoid having intersections between the two data slices. If any data records are included in both
data slices, they are treated only as part of data slice 1.

6. Depending on the match type you chose earlier, one of the following options is available for each data
slice:
○ Aggregate: Select the checkbox if you want to aggregate the amount fields and group by the
characteristic fields as defined in the matching expressions for this data slice. This is mainly used
in “m:n”-type matching cases. For example, two accounts receivable (AR) items are to be matched
with one accounts payable (AP) item.
○ Group items on this data slice: Between the two data slices, only one can be selected as a basis for
data grouping. For this data slice, you define its filters so that the data not relevant for
reconciliation can be filtered and grouped together and later be merged into one matching
assignment number.
7. In the Matching Expression subsection, define any necessary matching expressions as an equation
using left- and right-hand matching fields, a comparison operator, and optionally, conversion
functions. Matching expressions are used for comparing the values calculated for the relevant data
slices.
The available functions and operators depend on the data type of your selected expression field. For a
complete list, see Functions and Comparison Operators [page 67].

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  Note

Matching expression is not needed for matching rules with the match type Group as Assigned or
Group as Matched. And it is also not mandatory for the other three match types. For example, if a
matching rule with the type Auto-Assign doesn’t have any matching expressions, it means all the
items filtered by the two slices are grouped into one assignment.

8. Save your matching rule.

 Tip

You can create more matching rules by choosing Copy. And when in display mode, you can switch
to a different rule by using the dropdown list in top-right corner of the page. Note that if you have
multiple rules, in each matching run, the system checks documents using the rules according to
their sequence, therefore the rule sequence is very important. You can change the sequence by
choosing the Move Up or Move Down buttons after selecting a rule.

 Tip

You can also create a matching method by copying from an existing one and making any necessary
changes.

Display/Change Matching Method

You can view all your available matching methods on the list page. By navigating to the detail screen of a
matching method, you can check or change any of its attributes, settings, and contained rules described
above. After making any changes, choose Save to apply the changes.

Delete Matching Method

You can also delete any matching methods that are no longer needed. However, once any matching documents
are generated for the data records passed a matching rule, deletion of the corresponding matching method is
not allowed.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

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1.1.4.4.1.1.1 Functions and Comparison Operators

When defining matching expressions for any matching rule, the following conversion functions and comparison
operators are available depending on the data type of you selected expression field:

Functions and Operators for Numeric Fields (Amounts and Quantities)

ID Usage

ABS Returns the absolute value of a number.

SIGN
Returns the sign (positive or negative)
of the value, that is, returns 1 for a posi­
tive value, -1 for a negative value, and 0
for value 0.

ROUND
Rounds an amount to the decimal pla­
ces you specified in Parameter 1. For ex­
ample, ROUND (1) rounds the amount
'100.345' to '100.3'.
Function
CONVERT_CURRENCY
Converts to the value in target currency.
You need to specify the exchange rate
type in Parameter 1 as maintained in the
table TCURV, target currency code in
Parameter 2, and the reference date
field in Parameter 3. For example,
CONVERT_CURRENCY (AVG, USD,
BLDAT) converts the amount to 'USD'
using the average rate based on the ref­
erence document date.

"<", "<>" (not equal to), "<=", "=", ">", Compares the left and right field values.
and ">="

OPPOSITE Checks if two numbers have the same

value but opposite sign (-/+).

LMOD_0 If the remainder of the left amount div­

ided by the right divisor is 0, then return
the value "true", otherwise return
"false".

RMOD_0 If the remainder of the right amount

Operator divided by the left divisor is 0, return
the value "true", otherwise return
"false".

TOLERANCE Compares two amounts and considers

them equal if the difference does not
exceed the tolerance you specified in
Parameter 1. For example, if you enter
the tolerance value 2, comparing 101
and 100 returns value "true" while com­
paring 105 and 100 returns value
"false".

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 ID Usage

OPPOSITE_TOLERANCE Compares two amounts with opposite

sign and considers them equal if the dif­
ference of their absolute values does
not exceed the tolerance you specified
in Parameter 1.

N_TIMES_GREATER The absolute value of left number is ex­

actly N times greater than the absolute
value of the right. Here "N" stands for a
natural number. For example, if the
value for the left field is 100 and value
for the right field is 25, the left value is 3
times greater than right, "true" is re­
turned.

N_TIMES_LESS The absolute value of left number is ex­

actly N times less than the absolute
value of the right. Here "N" stands for a
natural number.

Functions and Operators for Text String Fields

ID Usage

SUBSTRING Returns a substring of a text string

based on the start position you speci­
fied in Parameter 1 and the length of the
substring you specified in Parameter 2.
For example, SUBSTRING (4, 2) ex­
tracts a substring '45' from the string
'1234567890'.

LCASE Converts all characters to lowercase.

For example, If the string value is
Function 'TesT', then the value 'test' is re­
turned.

LPAD
Pads a string by adding the number/
character you specified in Parameter 2
to the beginning of the string to a length
you specified in Parameter 1. For exam­
ple, LPAD (10, 0) pads the beginning
of string '10000' with '0'. The returned
value is '0000010000'.

"=" and "<>" (not equal to) Compares the left and right field values.

IS_SUBSTRING_OF Checks whether the left value is a sub­

string of the right value. For example,
Operator '2345' IS_SUBSTRING_OF
'123456789' returns value "true"
while '0123' IS_SUBSTRING_OF
'123456789' returns value "false".

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 ID Usage

CONTAINS
Checks whether the left value contains
the right value. For example,
'123456789' CONTAINS '2345' re­
turns value "true" while '123456789'
CONTAINS '0123' returns value
"false".

Functions and Operators for Date Fields

ID Usage

ADD_DAYS
Calculates a date by adding the days
you specified in Parameter 1 to the
value of date field. For example,
ADD_DAYS (5) increases the date
value by 5 days.

ADD_WORKDAYS
Calculates a date by adding the work­
Function
days you specified in Parameter 2 to the
value of date field based on the factory
calendar you specified in Parameter 1.
For example, ADD_WORKDAYS (01, 4)
adds 4 workdays to the value of the
date field based on the factory calendar
'01'.

"<", "<>" (not equal to), "<=", "=", ">", Compares the left and right field values.
and ">="

DAYS_BETWEEN
Checks whether difference in days be­
tween two dates is between the values
you specified in Parameter 1 and
Parameter 2. For example,
Operator
DAYS_BETWEEN (0, 5) checks
whether the day difference between the
left and right dates is within the range
[0, 5]. If the left date is '2009-12-15' and
the right date is '2009-12-18', the differ-
ence is 3 days and "true" is returned.

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 ID Usage

WORKDAYS_BETWEEN
Checks whether difference in workdays
between two dates is between the val­
ues you specified in Parameter 1 and
Parameter 2 based on the factory calen­
dar you specified in Parameter 3. For ex­
ample, WORKDAYS_BETWEEN (0, 5,
01) checks if the workday difference
between the left date and the right date
is within the range [0, 5] based to the
factory calendar '01'.

1.1.4.4.1.2 Download/Upload

You can download or upload master-data-type matching methods so that they can be duplicated between
systems. These matching methods have the Master Data option selected as the storage type in the Define
Matching Methods app

This feature is particularly useful when you want to transfer the matching methods defined and tested in your
quality system to your production system. To do so, you choose Export within the app in your quality system to
download the existing matching methods to a ZIP file and save it to a local folder, then access the app again in
your production system and choose Import to select the downloaded ZIP file and upload it.

 Note

The ZIP file contains multiple .xml files, each of which collects the settings of various matching method
attributes. For a successful upload, don't edit or delete the XML files.

The matching methods that are set as Configuration Data are not included in the download or upload. They can
only be transported between systems via a transport request by using transaction code ICATRM (Transport
Matching Methods).

Related Information

Transport Matching Methods and Reconciliation Cases [page 120]

1.1.4.4.2 Matching Run

For the continuous incoming documents from the underlying data sources, you can launch the matching run
individually or via background jobs.

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1.1.4.4.2.1 Individual Run

You can launch individual matching runs ad hoc by accessing one of the following apps:

Define Matching Methods

1. Select the matching method you want to use to open its detail screen.
2. Stay in the display mode and choose Run Matching.
3. You are prompted to specify the values for the mandatory filter fields, for example fiscal year/period and a
range of organizational units. Optionally, select a timestamp in Data Cutoff field to restrict the data range to
that point of time, otherwise, all data up to now are included.

 Note

The filter fields are part of the data source definition. For more information, see Data Source [page
106].

4. The matching run status, such as Active and Running, Finished, or Canceled, displays instantly on the app
header area.
5. Once the matching run is finished successfully, you can follow the Check Result link to check the matching
result, for example, the generated matching documents and matching assignments if any.

Manage Assignments - By Matching Method

1. Select the matching method you want to use.
2. In the mandatory filter fields derived based on the data source of your selected method, enter the filter
values. For example, enter the fiscal year/period and the leading unit.
3. Choose Go to show all unassigned items for your selected leading unit and all its partner units who have
trading records with the leading unit during the relevant period.
4. Choose Auto Match to run matching for unmatched items, so that the items are compared by all matching
rules sequentially.
5. Once the matching run is finished successfully, you can check any matched items and their generated
assignment numbers in the lower table Assignments. From there, you can proceed with manual
assignments, adjustments, or approval as necessary.

Manage Assignments - By Reconciliation Case

1. Select the reconciliation case you want to use.

 Note

Reconciliation case has a 1:1 mapping relationship with matching method.

2. In the mandatory filter fields Display Group, Amount Field, and Currency as well as those derived based on
the underlying data source, enter the filter values.
3. Choose Go to show all unassigned items for your selected leading unit and all its partner units who have
trading records with the leading unit during the relevant period.
4. Choose Auto Match to run matching for unmatched items, so that the items are compared by all matching
rules sequentially.
5. Once the matching run is finished successfully, you can check any matched items and their generated
assignment numbers in the lower table Assignments. From there, you can proceed with manual
assignments, adjustments, or approval as necessary.

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For more information, see Working with Matching Results [page 73].

1.1.4.4.2.2 Schedule Jobs

With the Schedule Matching Run Jobs app, you can schedule jobs using the provided template. In this way, you
replace the manual activities as described before with the scheduled jobs in the background and therefore
reduce your workload or waiting time.

Key Features

This app provides the following key features:

● Create Job: You can choose New ( icon) to create a job based on the Matching Run or the Matching Run -
For Consolidation job template.

 Note

The two delivered job templates are same except that Matching Run - For Consolidation provides a
sample filter string RITCLG ='Y1' and RVERS ='Y10' and RLDNR ='Y1' that is only relevant for
consolidation scenario, where Consolidation Chart of Accounts is Y1, Consolidation Version is Y10, and
Ledger is Y1. You can change these default filter values. For more information, see the Specify
Parameters part of this topic.

● Choose Scheduling Options: You can trigger an immediate job run, define a future start date and time for a
single run, or define the recurrence pattern for the jobs you want to run regularly.
● Specify Parameters: Select the matching method you want to use, and optionally, compose a filter string
with the relevant filter fields and values using standard SQL syntax, for example, fiscyearper <=
2018010 and RCOMP between 'C1001' and 'C1999'.

 Note

Only the leading unit field and the mandatory filter fields you defined in the relevant data source are
allowed to use as the filter fields here. For more information, see Data Source [page 106].

If you leave the filter string empty, system uses the default values you specified for the Mandatory Filter
Fields in the data source definition as the filter conditions.

To run matching for each period at your specified day of the period, you can schedule monthly jobs. In
doing so, you need to exclude date-related filters, such as FISCYEARPER (Fiscal Year Period), RYEAR
(Fiscal Year), and POPER (Posting Period), from the filter string. Then the values of these fields will be
automatically determined based on current date and fiscal year variant.

● You can also make the following optional settings:

○ Trigger Follow-Ups: If selected, when the scheduled matching job is complete, the follow-up activities
that are configured in the reason codes of the relevant matching rules are automatically triggered.
○ Data Cutoff: Specify up to when the data is captured and included in the scheduled matching run.
● Display Scheduling Details: From the job list, you can choose the arrow icon () of any scheduled job to
navigate to the detail page, which includes the scheduling information described above.

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 ● Checking Job Status and Result: For any scheduled job, you can monitor its status (Finished or Failed) by
checking the Status column. Additionally, by choosing the icon () in the Results column, you can view the
matching run result details, for example, the generated matching document numbers, leading units, and
their roll-in and assigned items.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

1.1.4.4.3 Working with Matching Results

After any successful matching run, you may want to view the matching results and take any necessary actions
accordingly. This section describes the process and the available apps.

1.1.4.4.3.1 Manage Assignments

With the Manage Assignments app, for the data read from underlying database table or data sources, you can
launch a matching run, view matching results, make manual assignments, and trigger and monitor any follow-
up activities.

The app has two mode variants: By Matching Method and By Reconciliation Case. The following key features are
described mainly based on Manage Assignments - By Matching Method.

Key Features

This app provides the following key features:

Specify Filter Values

In addition to selecting a matching method, you may need to specify values for some other mandatory filter
fields derived based on the underlying data source, such as fiscal year/period and the leading unit. By choosing
Go, only the data that interests you will be displayed.

 Note

Which filter fields are available and have default values depend on the Main CDS View you specified in the
data source for the matching method. For more information, see Data Source [page 106].

You can choose to save your frequently used filter values into a new view variant by choosing Select View (
icon) and then Save As. You can also set the view variant as the default view. This setting is matching method-
dependent.

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View Matching Results
You can view the matching results up to last matching run. Along the data matching process, a matching item
may go through the following phases/processing statuses until it achieves the ultimate Matched status:

● 00 New: The item is newly inserted into the underlying data sources, but hasn't rolled in to the matching
engine, that is, not copied to database table ICADOCM (Matching Entries) yet. These items are therefore not
allowed for actions such as Assign and Communicate. You must execute the auto-match function to roll
them in first.
● 01 Roll-In: The item has been processed by the matching engine, that is, data has been copied to the
matching database table but not hit by any matching rule. Items with this status are listed in the
Unassigned Items table and require manual assignment.
● 05 Unassigned: You can revert any assignment with status 20 Assigned, 25 Pending Confirmation, or 30
Matched by choosing Unassign. The assignment number is therefore invalidated, and the matching items
involved will need to be processed again.
● 10 In Contact: The item had status 01 Roll-In or 05 Unassigned, and is now under communication, or more
specifically, you have added a public note or sent a notification to someone else for clarifications.
● 20 Assigned: The item has either passed a matching rule of Auto-Assign, Group as Assigned, or Auto-Assign
as Exception type or has been assigned manually. Depending on the reason code you specified, this kind of
item needs further processing, for example, completing an approval workflow, to achieve the final Matched
status.
● 25 Pending Confirmation: An adjustment posting proposal has been approved in the workflow. You can
confirm the proposal to post the adjustment document by choosing Process. Following a successful
posting, the assignment can achieve the final Matched status.
● 29 Auto-Adjusted: When the item has this status, it can no longer be processed manually to prevent
redundant adjustment postings. This status is mainly applicable to the assignments with reason codes that
have automatic adjustment logic implemented and are set as Temporary Resolution. When processing this
type of assignment, the status changes from 20 Assigned to 29 Auto-Adjusted or from 25 Pending
Confirmation to 29 Auto-Adjusted after the adjustment was posted. In this way, the adjusted data is
grouped together with the original items to achieve a perfect match in the next matching run. Bear in mind
the original assignment is unassigned, and a new assignment number is given for the changed item group.
● 30 Matched: The item has achieved the final status. Generally, no follow-ups are needed, but you can still
unassign the item if necessary.

The status changes can be illustrated by the following graphic:

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Based on the processing status, the matching result display is divided into the following sections:

● Tables in upper area:

○ Leading Unit - Unassigned Items: The unassigned items of your selected leading unit. More specifically,
the items have a status lower than 20 Assigned. That is, no matching run was executed for the item,
the item didn't hit any matching rules during the auto-matching, or it was manually unassigned.
○ Partner Units - Unassigned Items: The unassigned items of the partner units that have trading records
with your selected leading unit.

 Note

Items with 00 New status are also shown in the two tables after being read directly from the underlying
source table.

You can choose to change the visible columns and their sort order and save as your own view variant by
choosing Select View ( icon) and then Save As. You can also set the view variant as the default view. In
this way, you can have the most relevant columns displayed by default. This setting is matching
method-dependent.

● Tables in lower area:

○ Assignments: Once certain items hit a matching rule or were manually assigned and therefore have a
status 20 Assigned or higher, an assignment number is generated to group the items together as they
are regarded as belonging to the same business transaction. The assignment has the same processing
status with all its contained items. Depending on the reason code assigned during the automatic or
manual assignment, an assignment may have achieved 30 Matched status or is still undergoing an
adjustment posting or approval process.
○ Assigned Items: By selecting the checkbox before an assignment, you can check what items the
assignment groups.

By default, the screen includes all sections. By choosing Change Layout (  icon) and then Upper Area Only or
Lower Area Only, you can change the screen layout.

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The following graphic illustrates the screen sections described above:

View Assignment Details

By choosing an assignment number link, you can navigate to its Matching Detail page, where the contained
items are separated into Leading Unit and Partner Unit tables according to data slice settings in the respective
matching rule. To be more specific, the items from data slice 1 are tagged with SLICE value “1” and displayed in
the Leading Unit table, while the items from data slice 2 are tagged with “2” and displayed in the Partner Unit
table.

 Note

The expression fields you defined in the matching rule as a basis for data matching are marked with colors:
Green stands for the expression fields with operators "Equal to" or "Opposite", while yellow stands for
the expression fields with other operators.

The following screenshot shows how the detail screen looks:

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Run Matching

Choose Auto Match to run matching for newly rolled-in or unassigned items, so that the items are compared by
all matching rules sequentially. Once the matching run is finished successfully, you can check the updated
matching results as described above.

 Note

For any existing assignment that has the reason code with Temporary Resolution checkbox selected, the
matching run unassigns and invalidates the assignment number, reads, and rematches based on the latest
data from the relevant data sources, refreshes the processing status, and triggers any follow-ups required
by the reason code. However, if the assignment is still in the process of automatic adjustment or approval
workflow, the auto-match run skips it. For more information, see Reasons and Solutions [page 83].

Work with Items

For any items, matched or unmatched, you can take the following actions:

● Communicate: Add a communication message as follows:

○ Add Note: Add a public comment and optionally, a due date. It results in the communication status
Note Added. Based on your set due date, any overdue matching items are highlighted with a red
indicator.
○ Send Notification: Send a notification to selected recipients, and optionally, a due date. As a result, the
communication status changes to Notification Sent and the recipients receive the notification in the
header bar of the SAP Fiori launchpad ( icon).
○ Send Email: Send an email to designated email addresses. You can use the standard email template or
the one you have defined and assigned to the relevant matching methods. For more information, see
Define and Assign Email Templates [page 118].

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  Note

The notification and email recipients can be determined automatically if the Responsibility
Management is set up properly according to your organizational structure. Emails can be sent to
these derived recipients or other email addresses you enter.

○ Set to Done: When a certain comment or notification is addressed, you can set the item to done so that
the due date and overdue alarm are cleared.
You can view the communication history by choosing the communication status.
● Assign: If you think certain unmatched items should be exempted from matching rule validation and
matched manually, for example, when amounts agree but with different currencies due to the negligence in
posting, you can select the items and choose Assign to match them manually and give them an assignment
number. The assigned items are moved to the list in the lower-area table Assignments.
During the manual assignment for unassigned items, you are prompted to specify a reason code.
Depending on your assigned reason code, the assignment can be changed to the ultimate processing
status 30 Matched or an interim status 20 Assigned. The latter status still requires some follow-ups such
as variance adjustment or an approval workflow.

 Note

For the manual assignment, you need to select multiple unassigned items that have the same leading
unit and partner unit pair.

Work with Assignments

For any existing assignments, matched or unmatched, you can take the following actions:

● Assign: You can also merge any unassigned items to an existing assignment number if they all have the
same leading unit and partner unit pair.

 Note

Within an assignment, items belong to the leading unit have the “SLICE” value 1, while items belong to
the partner unit have the “SLICE” value 2. If company A is regarded as the leading unit in the two upper
tables, you cannot add its matching items to an assignment that has company B as the leading unit.
Instead, you need to go to the filter bar area, change the leading unit to company B, select the
corresponding matching items and the matching assignment, then choose Assign to add the items to
the assignment.

● Unassign: You can revert any assignment with status 20 Assigned or higher to 05 Unassigned. The
assignment number is therefore invalidated, and the involved matching items need to be processed again.
● Process: For any assignment with processing status 20 Assigned, you can trigger the follow-up activity by
choosing Process. You can also change its reason code and choose Process to trigger a different follow-up
activity. Based on the assigned reason code, the assignments are moved to the next possible status as
follows:

Reason Code Settings User Action/Follow-Ups Status changes to

For Exact Match None 30 Matched

Comment Required Entered a comment 30 Matched

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 Reason Code Settings User Action/Follow-Ups Status changes to

With Adjustment Class specified and None 30 Matched

Temporary Resolution not selected

With Adjustment Class specified and None 29 Auto-Adjusted

Temporary Resolution selected
Triggered a rematch First 05 Unassigned and then 30
Matched

With Workflow Scenario specified Variance adjustment posting ap­ 25 Pending Confirmation
proved

Variance adjustment posting con­ 30 Matched

firmed

For more information about reason code and workflow configuration, see Reasons and Solutions [page
83].

● Filter: For the Assignments table, you can use the quick filters to show a filtered list of assignments. SAP
pre-defines the following standard filters:
○ Show Unassigned
○ Show Assigned but Not Matched
○ Show Created in Last 30 Days
○ Show All
In addition, you can also define your own filters. For more information, see Define Custom Filters [page
117].

Manage Assignments - By Reconciliation Case

This app mode allows you choose a reconciliation case instead of a matching method. In addition to what is
described above, the following features are available:

● Three additional filter fields:

○ Display Group is required to determine the leading unit and partner unit side and their respective data
sets.
○ Amount Field and Currency are provided for the drill-through feature from Reconciliation Balances
report.

 Note

Which amount types are available for your selected reconciliation case depends on the data source
of its assigned matching method.

● You can choose Show Balances to display the aggregated amounts of your specified leading unit and
partner unit pair based on the display group of the reconciliation case. The quick view is equivalent to the
Reconciliation Balances [page 100] app but limited to only one pair of leading unit and partner unit.

When choosing the app mode to be used, By Reconciliation Case or By Matching Method, data permission is to
be taken into account. In the reconciliation case mode, a user can be limited to accessing the data set defined
by a display group. For example, if a user is only permitted to manage accounts receivable (AR) of a company
and accounts payable (AP) of its trading partners (the "AR-driven" approach),then he or she should not have
the access to the AP of the company. In contrast, when using the matching method mode, a user can access
both AR and AP of the company, as well as that of its trading partners. The matching method mode has no
permission control applied and gives a more comprehensive view.

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  Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.1.4.4.3.2 Display Matching Results

Apart from checking matching results immediately after running matching in the Manage Assignments app,
you can also view a plain list of matching records based on certain filter criteria using the following two apps:

● Manage Matching Documents

● Display Matching Items

1.1.4.4.3.2.1 Manage Matching Documents

With this app, you can display a list of matching documents based on your matching method selection or
delete any matching document to correct and rematch data.

Key Features

You can use this app to do the following:

Display Matching Documents

You can display all matching documents filtered by your specified matching method. Matching documents are
generated automatically in each matching run or each data upload, one matching document per leading unit,
provided that new posting data is detected since the last matching run.

This feature is particularly useful for data tracking or auditing purpose.

The following important information of matching documents is also shown:

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 ● Business Transaction Type: Indicates the source of the new posting data, such as:
○ ROLL-IN (From Data Source Tables): Data was transferred from the data sources once a matching run
is triggered.
○ UPLOAD (From Uploaded Files): Uploaded via a file by using the transaction code ICAFU (Flexible
Upload of Matching Items). For more information, see Flexible Upload of Matching Items [page 92].
○ API (From API): Data was imported from an external system by using the Matching Items - Bulk Import
API service call. For more information, see Matching Items - Bulk Import.
● Data Cutoff Time: The time point when the matching run was launched.
● Created By and Created On: The user who launched the matching run and the time point when the
matching document was generated.
● Deletion Flag: Indicates if the matching document has been deleted or not.

 Note

Company is displayed in the table by default. If your matching run was based on another organizational
dimension, such as consolidation unit, you can choose Settings ( icon) to enable its display. Other
additional information, such as the used matching method and fiscal year/period, can also be displayed in
this way.

Delete Matching Documents

You can select and delete a matching document. As a result, its related assignments are unassigned and the
following happens to the matching data depending on its business transaction type:

● If uploaded via a file, the data is deleted and blocked for any further matching steps. You can therefore re-
upload and correct the data.
● If transferred from data sources, the data is reverted to the processing status 00 New. The matching
process is started over in the next matching run.

For tracking or auditing purposes, the deleted documents can still be displayed, but with the Deletion Flag set
to Yes.

 Note

Please make sure the deletion is always made from the latest document backwards. For example, if you
have documents 1, 2, and 3 for the same unit that are generated chronologically, you should delete from
document 3. If you only delete document 2, the items created between documents 1 and 3 are not rolled in
to the matching engine again.

Drill Down to Matching Items

By choosing any matching document number, you can navigate to the Display Matching Items app with the
matching method, organizational unit, and other context field values inherited from the previous screen. The
app therefore shows the original posting documents, matching results, and all line item-level details. For more
information, see the next topic.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

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1.1.4.4.3.2.2 Display Matching Items

With this app, you can display all matching items and their details based on your specified filter criteria.

The app has two mode variants: By Matching Method and By Reconciliation Case. The following key features are
described mainly based on Display Matching Items - By Matching Method.

Key Features

You can use this app to do the following:

Specify Filter Values

You need to specify values for the following filter fields:

● Matching Method
● Data Source: Only required when the matching method was assigned with two different data sources.
● Data Source Alias: Only required when the matching method was assigned with two identical data sources
with different aliases.

Other optional filter fields include leading unit and partner unit, matching document, assignment number, and
those derived from the underlying data sources, such as Fiscal Year and Fiscal Period.

 Note

The derived filter fields have comparison operators attached. For example, if you have defined the
mandatory filter “FISCYEARPER <= $CurrentFiscalYearPeriod$” in the underlying data source, here
in the filter bar area of the Display Matching Items app, the current fiscal year/period, for example
2019/006, is filled in by default and all matching items from the beginning of year 2019 to period 006 are
displayed. You can change the default fiscal year/period value, but the operator "<=" is always taken into
account.

Display Matching Item Details

The system reads the items from both the underlying data sources and the matching database table, that is,
items with all processing statues are displayed, from 00 New to 30 Matched.

All details of matching items can be displayed so that similar questions to the following can be answered:

● What are the leading unit, partner unit, year/period, original document number, account number, and
amounts in different currency types for the matching item?
● What's its processing status?
● Has it been assigned an assignment number?
● What was the matching rule the matching item hit if the assignment was made by auto-matching?
● What was the specified reason code if the assignment was made manually?

 Note

By default, it lists all the fields derived from the underlying data source. You can choose Settings ( icon) to
hide, sort, and group them.

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The graphic below illustrates the main aspects described above:

Download List
You can download the full list of matching items to an MS Excel file by choosing Export to Spreadsheet.

Drill Down
By choosing the available link, you navigate to the detail screen of matching rule and matching assignment of
the Define Matching Methods and Manage Assignments apps respectively. If you have configured navigation
settings when defining data sources, you are also able to navigate to other screens or apps, for example, to the
Manage Journal Entries app to view the original accounting document and line item details.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

Related Information

Manage Assignments [page 73]

Data Source [page 106]

1.1.4.4.4 Reasons and Solutions

For the items, either perfectly matched or nearly matched and still with variances, reasons should be provided
to facilitate future analysis and explanations. In addition, the recommended solutions can be attached to
increase efficiency and achieve automatic resolution.

This section describes the setup of reason codes and solutions such as workflow and auto-adjustment.

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1.1.4.4.4.1 Reason Code

The reason code controls whether and what follow-up activities are required for a matching assignment. It has
the following main settings:

● No Follow-Ups: Used for assigning items without requiring any further actions.
● Comment Required: Indicates if a comment is mandatory when users submit an assignment with the
reason code.
● Adjustment Class: An ABAP Class which encapsulates the logic for variance adjustment posting.
● Workflow Scenario: A workflow scenario ID defined to establish the workflow for approving certain
adjustments.

Use

In the Manage Assignments app, if you think certain unassigned items should be exempted from matching rule
validation and be assigned manually, you can select them and choose Assign. Then you are prompted to
specify a reason code.

When defining a matching rule in the Define Matching Methods app, you need to assign a Default Reason Code.
Later, for any data matching record (assignment number), you can change the reason code if necessary so that
a different follow-up activity can be performed other than the one defined by the default reason code.

Define

Reason codes are defined in Customizing Maintain Reason Codes under Intercompany Matching and
Reconciliation Reasons and Solutions . Alternatively, use transaction code ICARC.

For more detailed instructions about defining reason codes, see Reason Code [page 112] topic in the Advanced
Settings section.

1.1.4.4.4.2 Variance Adjustment

As outlined in the Reason Code [page 84] section, automatic adjustment posting can be triggered when you
process a matching assignment with a reason code that has an adjustment class. A standard ABAP class
CL_ICA_FIN_JOURNAL_POST is delivered for automatically adjusting the variances for items under a matching
assignment. To do that, in addition to assigning the ABAP class to the reason code, you also need to define G/L
posting document templates and assign them to companies for each relevant matching method by using the
relevant Customizing activities. For more information, see Define and Assign Posting Document Templates
[page 85].

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1.1.4.4.4.2.1 Define and Assign Posting Document Templates
To define and assign automatic posting document templates, run transaction code ICAIMG to access the
respective customizing activities under Intercompany Matching and Reconciliation Variance Adjustment
Posting . Alternatively, run the transaction codes ICADT and ICAADT.

Define G/L Posting Document Templates

You can define the general ledger (G/L) posting document templates to adjust the differences between items
of trading companies. You can define your own templates either by copying from an existing one or by creating
from scratch. Follow the procedure below to create a new template:

1. Choose New Entries and select a matching method ID for which you want to define the document template.
2. Enter a document template ID and description.
3. Under Document Header, specify an accounting document type.
4. Select the First Day of the Period or Last Day of the Period option as the posting date rule.
5. Select the Reverse in Next Period checkbox and specify a reversal reason if you want to post reversal
documents simultaneously in the next period.
6. Choose a posting side, which can be the leading unit side, partner unit side, lower transaction amount side,
or higher transaction amount side. Based on your choice, the system decides which company code is to be
used for the posting at runtime.
7. Under Document Items, specify a debit posting key and a credit posting key. If a variance is a positive
number, the debit posting key is used; otherwise, the credit posting key is used.
8. Specify a G/L account for the target adjustment line item that is used to record the variance, and a G/L
account for the offsetting line item.

 Note

The chart of accounts is derived from the original posting line item. Therefore, you should make sure
the accounts are valid in the relevant chart of accounts.

Assign Document Templates to Companies

You can assign the defined document templates to combinations of company, trading partner, and reason code
as follows:

1. Select a matching method ID for which you want to make the document template assignments.
2. Choose New Entries and enter the combinations of company, trading partner, and reason code in the
following pattern:

Company Trading Partner Reason Code Document Template ID

TEMPLATE01

C1001 TEMPLATE02

C1001 C1002 TEMPLATE03

C1001 C1002 S01 TEMPLATE04

The maximum-hits logic is applied. Taking the above assignments as an example, TEMPLATE04 is returned
for the tuple "C1001, C1002, S01", TEMPLATE03 is returned for the tuple "C1001, C1002, non-S01", and so
on.

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 However, you cannot enter a combination that is only missing the company value, such as the following:

Company Trading Partner Reason Code Document Template ID

C1002 S01 TEMPLATE05

1.1.4.4.4.2.2 Application Log - Automatic Adjustments

With the app, you can choose log category FIN_ICA (Intercompany Matching and Reconciliation) and
subcategory AA (Automatic Adjustment Posting) to view the automatic adjustment postings executed in your
specified period.

The following execution results are possible:

● If the adjustment posting was successful, you can see a Success status for the activity and the posting
document.

 Note

If Reverse in Next Period was selected when defining the posting document template, you can also see
a reversal document generated for the next period.

● If the posting failed, you can see an Error status and the root cause, for example:
○ You assigned the matching items that have different transaction currencies, which makes the
automatic posting not applicable.
○ Your manual assignment contains matching items from only one side, either only leading unit or only
partner unit.
○ You haven't assigned a valid posting template to the leading unit.
○ Any errors returned by the accounting posting API.
● If the posting was not executed, for example, because no variance exists between the matching items,
which makes an adjustment unnecessary, you can see an Information status.

1.1.4.4.4.3 Flexible Workflow

If you want the auto-adjustment to be approved before taking place, you need to attach a workflow scenario to
your reason code. The standard workflow scenario WS78500087 is delivered for the variance adjustment
approval. Therefore, you can define your workflows for the auto-adjustment process with the Manage
Workflows - Intercompany Variance Adjustment app as described below:

Create Workflow
The workflow Intercompany Variance Adjustment Posting (indicated by the  icon) is pre-delivered and
activated for use. You can use the workflow as is or create your own workflows. Please put the workflows in
your desired order, because the system executes workflows sequentially. Once a preceding workflow is
triggered, the follow-up workflows can be skipped. To create your own workflow, follow the steps below:

1. Enter a workflow name, for example, "Confirm Adjustment for Variance Greater Than 100 USD", and
optionally, a long description.

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 2. Enter the dates for Valid From and Valid To to specify the workflow validity period. Leave the fields empty if
you want your workflow to be valid permanently.
3. For Start Condition, select Variance greater than or equal to tolerance from the dropdown list and input 100
if you want the workflow to be triggered when the variance of the relevant assignment is greater than or
equal to 100.
4. In the Step Sequence section, choose Add to add a step and select from the following three step types:
○ Check Variance Adjustment Posting: Allows approvers to approve or reject the posting for variance
adjustment. When this step is triggered, the relevant approvers receive a task in their workflow inbox
(the Verify Intercompany Variance Adjustment - Inbox app), where they can approve or reject the
posting, or navigate to the matching assignment detail screen by choosing Open Task.
○ Post Variance Adjustments: To execute automatic posting. No user decision is involved.
○ Confirm Variance Adjustments: To confirm automatic posting. No user decision is involved.

 Note

Please always make Check Variance Adjustment Posting as the first step.

5. For Step Recipients, you can choose a whole team or a certain role in the team by selecting Team or Role
respectively:
○ Team: All team members of a defined team. It's not recommended to choose Team in our scenario,
choose Role instead.
○ Role: A group of team members who have a specific role/function assigned. Three intercompany
reconciliation-related roles are available:
○ Check Variance Adjustment Posting: Assign to the members who have the right to check and
approve the automatic variance adjustments.
○ Post Variance Adjustment: Assign to the members who have the right to perform the adjustment
posting.
○ Intercompany Communication: Assign to the members who can receive notifications that are sent
using the Manage Assignments app.

 Note

Please choose the role Check Variance Adjustment Posting for your first step.

The teams and role assignment are maintained using the Manage Teams and Responsibilities -
Intercompany app. For more information, see Intercompany Teams and Responsibilities [page
90].

6. Step Condition (optional): In our scenario, don’t set any step preconditions, but only use the workflow-level
precondition. If you set step-level conditions, when executing the workflow, the steps with stricter
preconditions are bypassed, and the approvers won’t receive the approval request, but the workflow may
still be completed.
7. Step Deadline (optional): Mark the step as overdue if it's not completed within a period.
8. Exception Handling: Keep the default settings.

You can continue adding the second step by selecting either the Confirm Variance Adjustments or Post Variance
Adjustments step type.

Example Use Cases

The following two use cases show how typical workflows for variance adjustment posting can work:

1. Variance to be adjusted by counterpart

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 During document matching, you as an accountant on the seller side find that a payment document is
underpaid by the buyer. Then, you trigger a workflow to request the buyer side to execute the step Check
Variance Adjustment Posting. If the buyer is willing to make up the underpayment and therefore chooses
Approve for this step, the system automatically executes the step Post Variance Adjustment to post the
missing payment document for the buyer.
2. Variance to be adjusted on own side
During document matching, you as an accountant on the buyer side find a payment amount mismatches;
the payment was made for 200 US dollars less than invoiced. You trigger a workflow to first request your
manager execute the step Check Variance Adjustment Posting. If it gets approved, an additional payment
can be made and an adjustment document can be posted. The matching assignment status is set to 25
Pending Confirmation, so that you can process the assignment to make the automatic adjustment take
place in the system.

In both cases, if a workflow is completed with an automatic variance adjustment posted, in the next matching
run, the amounts posted by the buyer and seller sides should match well and the matching assignment
achieves 30 Matched status. However, if the Check Variance Adjustment Posting step ends up with a Rejected
decision, you as the workflow initiator can see the rejection reason and decide what to do next. For example,
you can edit and trigger the workflow again, make some adjustments on your own, or just leave a memo.

Sample Workflow
SAP delivers a sample workflow that includes the Check Variance Adjustment Posting and Post Variance
Adjustments steps. You can copy or reference this workflow when creating your own one as described above.

The sample workflow works in this way:

1. As an accountant, you manually match two items by selecting them and choose Assign in the Manage
Assignments app.
2. When prompted, you assign a reason code that has the workflow scenario WS78500087 and adjustment
class CL_ICA_FIN_JOURNAL_POST configured. The items are now grouped into an assignment that has
the processing status 20 Assigned.
3. You choose Process for a matching assignment, which triggers the workflow, starting with the first step
Check Variance Adjustment Posting.
4. If the step is rejected, the assignment stays in the processing status 20 Assigned. You can choose to make
some changes and trigger the workflow again.
5. If the step is approved, the next status depends on the Temporary Resolution checkbox setting of your
assigned reason code:
○ If the checkbox is not selected, the assignment changes to the final status 30 Matched.
○ If it's selected, the assignment remains in status 29 Auto-Adjusted. In the next matching run, the
assignment is unassigned and verified based on the relevant matching rules.

This workflow corresponds to the use case 1 and can be illustrated by the following graphic:

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If your created workflow has these two steps Check Variance Adjustment Posting and Confirm Variance
Adjustments instead, it works basically in the same way as the process above, except in step 5. After the
adjustment is approved, the assignment first moves to the processing status 25 Pending Confirmation, and you
need to confirm the automatic posting by choosing Process again. After that, the next status depends on the
Temporary Resolution checkbox setting of your assigned reason code, that is, changes either to the final status
30 Matched or to the status 29 Auto-Adjusted.

This workflow corresponds to the use case 2 and can be illustrated by the following graphic:

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  Note

Unless you create your own workflow, the sample workflow is used in your business process by default.
Otherwise, the workflow you created takes precedence.

Related Information

Business Workflow

1.1.4.4.4.4 Intercompany Teams and Responsibilities

With the Manage Teams and Responsibilities - Intercompany app, you can define teams and team member
functions so that the agents responsible in intercompany workflows and relevant recipients in intercompany
communication can be determined.

When creating your team for intercompany matching and reconciliation processes, you need to make the
following settings:

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 ● Make sure you select the team type ICAMT (ICA Assignment Management) and team category ICAM
(Intercompany Assignment Management).
● Assign the relevant companies and matching methods the team is authorized to process.
● Assign one or more of the following functions/roles to team members according to their job
responsibilities:
○ Check Variance Adjustment Posting: For the members who have the right to approve the variance
adjustments. These members receive the approval task in the Verify Intercompany Variance
Adjustment - Inbox app. Note that the approval will only set the processing status to 25 Pending
Confirmation.
○ Post Variance Adjustment: For the members who have the right to approve and perform the
adjustment posting. These members receive the approval task in the Verify Intercompany Variance
Adjustment - Inbox app. Upon approval, the adjustment is posted, and the processing status is set to
29 Auto-Adjusted.
○ Intercompany Communication: For the members who can receive notifications or emails that are sent
using the communication function in the Manage Assignments app.

Related Information

Manage Teams and Responsibilities

1.1.4.4.4.4.1 Associate Business Partner and Employee

To be assigned with any function/role by using the Manage Teams and Responsibilities - Intercompany app, the
team member must have a business partner ID generated, which is associated with his/her system user ID. To
do that, perform the following steps in the back-end system:

1. Maintain master data of the team member by using transactions such as PA30 (Maintain HR Master Data).
Note down the generated personnel number. For more information, see Maintaining HR Master Data.
2. Run the program /SHCM/RH_SYNC_BUPA_EMPL_SINGLE using the transaction code SE38 and enter the
personnel number to synchronize employee data with the business partner (BP). For more information,
refer to Customizing for Personnel Management SAP S/4HANA for Human Resources
Synchronization of Business Partner for SAP HCM Employee Role . The new BP is created and associated
with the employee.

Now the team member is available as a BP for function assignment in the Manage Teams and Responsibilities -
Intercompany app.

1.1.4.4.4.5 Other Useful Apps

1.1.4.4.4.5.1 Unlock Asynchronous Matching Status

To maximize the system utilization when processing massive data, each matching run is executed as a
background job, either an immediate job or recurring jobs. Therefore, a concurrency control mechanism is

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introduced to guarantee data consistency. That is, when a matching process is running on a certain data scope,
other processes are blocked from accessing the data in that scope. Usually, the system can handle the
concurrency accesses well without any user actions needed. However, in exceptional cases, for example when
the system is shut down abnormally during a matching run, you may find some leading units in the data scope
are still locked even the background job is canceled. Therefore, the Unlock Asynchronous Matching Status app
is introduced to allow you manually unlock them.

 Note

You can also run transaction code ICAAM in the back-end system.

With the app, you can view a list of all the ongoing and finished matching run jobs based on your specified
matching method. A leading unit can be locked when users take actions such as run matching, communicating,
and assigning items manually. If you want to unlock the leading unit, you can select the corresponding job from
the list and choose Unlock Entities so that the leading unit is released for a later processing using the same
matching method.

1.1.4.4.5 Flexible Upload of Matching Items

If you want to match and reconcile external data, for example for the organizational units that are outside of
SAP S/4HANA, you can upload the data to the matching engine by using the transaction code ICAFU (Upload
Matching Items) in the back-end system as follows:

1. Select a matching method. The data sources assigned to the method are automatically populated in the
Data Source field.

 Note

If there are multiple data sources, you need to perform the next steps for each data source. This is
because the template to be downloaded is derived from the underlying CDS view of each data source
assigned to the matching method.

2. Select a delimiter, Semicolon, Comma, or Tab, for the CSV file template to be downloaded. It's
recommended to use the same delimiter as the List Separator in your system regional settings.
3. Choose Download Template and specify a file path to store the template file. Steps 2 and 3 can be skipped
if you have downloaded the file before and you want to reuse the file.
4. Open the downloaded CSV file and enter the financial data you want to upload row by row.

 Note

Enter the data from row 5 and keep the other rows intact. However, you can re-order columns and even
delete any irrelevant columns.

Inputs for the columns marked with "X" are mandatory. These columns are for Leading Unit Field and
its superordinate field, Partner Unit Field and its superordinate field, as well as the Mandatory Filter
Fields as you defined in the data source.

Ensure your entered data are within the value range based on the filters you defined for the matching
method. For example, you have defined a method-specific filter using the Define Matching Methods
app, restricting to the data with the G/L account between 100000 and 199999. When you try to upload

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 the data that contains a line item with the G/L account number 200000 or an empty value, the system
blocks the data upload.

5. In the Source File field, choose the file you just filled out.
6. Choose Execute. If the upload is successful, a log message is displayed instantly to notify you the
generated matching document numbers. A document is generated for each unique value combination of
leading unit and mandatory filter fields of the data source.

 Note

You can also upload the data by using the Flexible Upload of Matching Items app in the SAP Fiori launchpad.
The procedure is slightly different, where you need to manually enter the file path instead of browsing
through your file system when downloading the template. Therefore, SAP recommends you use the
transaction code ICAFU.

Once uploaded, the data is stored in the database table ICADOCM of the matching engine, and the generated
matching documents have a business transaction type UPLOAD (From Uploaded Files). The uploaded data can
then enter the matching and reconciliation process.

1.1.4.5 Intercompany Reconciliation

Based on your defined reconciliation case, which aggregates amounts of your selected data sets, you can view
the reconciliation status and balance details between companies or other organizational units.

1.1.4.5.1 Reconciliation Case

Each Reconciliation case is based on one matching method. It consists of one or more display groups, which
are used to filter and display the data in the reconciliation overview and balance detail reports. The
reconciliation case provides an aggregated view of the data set defined by the matching method.

A display group is comprised of two sides, typically the leading unit side and partner unit side as well as
tolerance settings. Each side sums up the amounts of a data subset. For example, you can define a display
group that has two sides: Accounts payable (AP) of the leading unit (company) and accounts receivable (AR)
of the partner unit (trading partner company). You can also define the opposite display group with AR of the
leading unit and AP of the partner unit. You can also define subgroups, for example, to subdivide AR items by
product or service account. One display group should be defined as the leading display group, which is used to
calculate the overall balance status in the Reconciliation Status Overview app.

1.1.4.5.1.1 Define

With the Define Reconciliation Cases app, you can create, display, change, or delete reconciliation cases.

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Key Features

This app provides the following key features:

Create Reconciliation Case

Follow the procedure below to create a reconciliation case from scratch:

1. Choose Create to open the detail page.

2. Specify a 5-digit alphanumeric ID and a meaningful description, and optionally, a long description.
3. Make the following settings in the Attributes section:
1. Select the storage type Master Data if you want to set the reconciliation case as master data, as
opposed to configuration data. Master data is usually defined directly in the production system or
replicated between systems via file export and import. If you select Configuration Data, the
reconciliation case is part of configuration, which can be transported between systems, for example,
from the quality system to the production system, via transport requests. Any necessary changes can
only be made in the source system where the reconciliation case was originally defined.

 Note

If a system is configured as a production system, Master Data is selected automatically and cannot
be changed.

2. Select the Same Fiscal Year Variant checkbox if all the organizational units involved meet the following
criteria:
○ Share the same fiscal year variant as specified in the corresponding Data Source [page 106].
○ Carry forward balances to the next fiscal year (to the period 000).
○ You have assigned a matching method to the reconciliation case and the first matching rule groups
the items of period 000 into the matching process.
If these prerequisites are met, the year-to-date amounts are calculated based on the balance
carryforward values of the current fiscal year. This helps improve the performance of the Reconciliation
Balances app.
If you do not select the checkbox, the balance carryforward items are ignored. You need to filter out the
period 000 data in your underlying CDS view. The system aggregates the amounts of all relevant items
from the very beginning, which might cause system performance issues if you have accumulated too
much data.
3. Assign a matching method.

 Note

Each matching method can only be assigned to one reconciliation case, that is, you cannot assign a
matching method that has already been assigned to any other reconciliation case.

4. Optionally, specify an organizational unit hierarchy. Later, when you run reconciliation reports based on
this reconciliation case, you can use any of the hierarchy nodes as a filter condition to view the
reconciliation status of a group of units.

 Note

The hierarchy must match the organizational unit field of the matching method data source.
Hierarchies are maintained using the Manage Global Hierarchies app. For more information, see
Define Organizational Unit Hierarchies [page 97].

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 4. In the Display Groups section, create a new display group as follows:
1. Specify a meaningful description, and optionally, a long description. By default, the system
automatically assigns a 4-digit numeric ID, which you can change.
2. The Tolerances subsection lists all available amount types. Make the following settings for each listed
amount type:
○ Specify a tolerance amount or percentage. Later in the reconciliation report, the differences
between company and trading partner postings are compared with the tolerance and result in
different criticality statuses.
○ Under Calculate Difference By, specify how value differences for each field will be calculated later
in the reconciliation reports:
○ If you keep the setting as Addition, the differences between leading unit and partner unit are
calculated by adding their values. It's usually applicable if you use positive and negative signs
to record debits or credits, where the amounts are counterbalanced when adding up.
○ If you set it as Subtraction, the value differences are calculated by subtracting the values of
partner unit from those of the leading unit. It applies to cases where quantity differences are to
be calculated or if you record debit and credit amounts with same sign, for example both as
positive values.
○ Among all listed amount types, select one as the Leading Amount, which will be used exclusively
for calculating the reconciliation status in the overview report.

 Note

Which amount fields are available for each reconciliation case depends on the data source of the
assigned matching method.

The settings of Is Leading Amount and Calculate Difference By can only be made or changed for the
leading display group. Any non-leading groups inherit these settings from the leading group.

3. In the Sides subsection, you can define opposing views of the data to be reconciled. Depending on the
definition of the assigned matching method, both sides can have the same data source or different
data sources. For each side, you can define additional filters so that it sums up the amounts of a
subset. For example, you can define a display group that has two sides: Accounts payable (AP) of the
leading unit and accounts receivable (AR) of the partner unit.
4. If you have created multiple display groups, you must do the following:
○ One display group must be set as the leading group, which will be used as a basis for calculating
the reconciliation status in the overview report.
○ Optionally, you can pair up two display groups so that an intercompany netting view can be
established later in the reconciliation balance report. The paired display groups must contain
exactly opposing views of the data. For example, if display group 1 has filter A for leading unit
defined and filter B for partner unit, the paired display group 2 must have filter B for the leading
unit and filter A for the partner unit.

 Tip

A quick way to create display group 2 is to choose the Copy and Swap button on the detail
screen of display group 1.

5. Save your changes. A new reconciliation case is created.

 Tip

You can also create a reconciliation case by copying an existing one and adjusting it to your requirements.

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Display/Change Reconciliation Case

You can view all your available reconciliation cases on the list page. By navigating to the detail screen of a
reconciliation case, you can check or change any of its attributes and settings described above. After making
any changes, choose Save to apply the changes.

You can also delete any reconciliation cases that are no longer needed.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.1.4.5.1.2 Download/Upload

You can download or upload master-data-type reconciliation cases so that they can be duplicated between
systems. These reconciliation cases have the Master Data option selected as the storage type in the Define
Reconciliation Cases app.

This feature is particularly useful when you want to transfer the reconciliation cases defined and tested in your
quality system to your production system. To do so, you choose Export within the app in your quality system to
download the existing reconciliation cases to a ZIP file and save it to a local folder, then access the app again in
your production system and choose Import to select the downloaded ZIP file and upload it.

 Note

The ZIP file contains multiple .xml files, each of which collects the settings of the various reconciliation
case attributes. For a successful upload, don't edit or delete the XML files.

The reconciliation cases that are set as Configuration Data are not included in the download or upload. They
can only be transported between systems via transport requests by using transaction code ICATRC (Transport
Reconciliation Cases).

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Related Information

Transport Matching Methods and Reconciliation Cases [page 120]

1.1.4.5.1.3 Define Organizational Unit Hierarchies

If you have defined organizational unit hierarchies in the Manage Global Hierarchies app, you can use these
hierarchies in the Reconciliation Status Overview and Reconciliation Balances apps. For example, you can filter
the relevant units by specifying a hierarchy node or display the data of these units in a hierarchy view.

Related Information

Manage Global Hierarchies

1.1.4.5.2 Reconciliation Status Overview

With this app, you can monitor the line item-level matching status and aggregation-level reconciliation status
for your specified reconciliation case, fiscal year/period, and organizational units.

Key Features

You can use this app to do the following:

Specify Filter Values

You can specify values for various filter criteria, such as reconciliation case, fiscal year/period, and an
organizational unit range or hierarchy.

 Note

Whether the Fiscal Year, Fiscal Period, or any other context fields are available and whether they are
populated with default values depends on the data source definition of the reconciliation case. For more
information, see Data Source [page 106].

The Hierarchy Node can only be displayed in the filter area if you have specified an organizational unit
hierarchy when defining the relevant reconciliation case.

Display Data in List View

A list view is shown by default. For the filtered data of each organizational unit, the following information is
displayed:

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● Matching Status: A status based on line-to-line item document matching. The following statuses are
available:
○ Initial: No matching run has been executed.
○ Not Assigned (n): Not all documents have been assigned. The number in parentheses denotes how
many items have status value lower than 20 Assigned.
○ All Assigned: All documents have been assigned but not all of them have been matched.
○ All Matched: All documents have been matched.

 Note

The matching status is calculated based on the leading display group. For example, for the leading
display group AR → AP, the number of Not Assigned items of a company is the number unassigned AR
items of the company plus all unassigned AP items of its trading partners. That corresponds to the
number of items displayed in both the Leading Unit: Unassigned and Partner Units: Unassigned tables
of the Manage Assignments app. It is not to be confused with the number of all items (AR and AP) of
the company.

Items with status 00 New haven’t been processed by the matching engine and are therefore not
counted.

To take a closer look at unassigned, assigned, and matched items for any units, access the Manage
Assignments - By Reconciliation Case app or see Manage Assignments [page 73].
● Reconciliation Balance Status: An overall status based on aggregation-level amount comparison for the
leading unit and all its partner units. By comparing their amount differences and the tolerance defined for
the reconciliation case’s leading display group, three colors can be shown on the statistics status bar:
○ Green indicates the number of partner units that have an identical aggregated amount with the leading
unit.
○ Yellow indicates the number of partner units whose amount differences with the leading unit are equal
to or lower than the tolerance.
○ Red indicates the number of partner units whose amount differences with the leading unit are higher
than the tolerance.

 Note

In case the partner unit info is missing, the amount is aggregated under an empty-value partner unit,
and the difference is also calculated in the same way.

By choosing Details ( icon) of each organizational unit data row, you can navigate to the Reconciliation
Balances app, where YTD and period amounts are displayed for this organizational unit and all its partner
units.
● Bear in mind that Matching Status and Reconciliation Balance Status are different, calculated on item-level
and aggregation-level respectively. Therefore, the numbers usually don’t coincide.
● The statuses above reflect the data up to the latest matching run, that is, up to the Latest Cutoff Time. In
the New Posting column, you can monitor if any new postings have been detected in the corresponding
data source since last matching run.

Switch to Hierarchy View

You can choose Hierarchy View ( icon) so that the same data can be display in a hierarchy view, where
organizational units are displayed following their hierarchical relationships.

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  Note

The hierarchy view is only meaningful if you have defined the hierarchies for the relevant organizational
units using the Manage Global Hierarchies app.

Navigate to Reconciliation Balances

For each organizational unit data row, you can choose Details ( icon) to navigate to the Reconciliation Balances
report, where YTD and period amounts are displayed for this organizational unit and all its partner units. For
more information, see Reconciliation Balances [page 100].

The graphic below illustrates the main aspects described above:

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

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1.1.4.5.3 Reconciliation Balances

With this app, you can display the YTD and period amounts of your specified organizational units and their
partner units and their amount differences in a specific fiscal year/period based on the reconciliation case you
choose.

Key Features

You can use this app to do the following:

Specify Filter Values

You can specify values for various filter criteria, such as reconciliation case and one or more of its display
groups, fiscal year/period, and a leading unit/partner unit range or leading unit hierarchy.

 Note

Whether the Fiscal Year, Fiscal Period, or any other context fields are available and whether they are
populated with default values depends on the data source definition of the reconciliation case. For more
information, see Data Source [page 106].

The Hierarchy Node can only be displayed in the filter area if you have specified an organizational unit
hierarchy when defining the relevant reconciliation case,

Display Data in Standard View

A standard list view is shown by default. For the filtered data of each pair of leading unit and partner unit, the
following information is displayed:

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 ● Currency: The currency code of the displayed amounts. It depends on your selected amount type, for
example, Amount in Transaction Currency, Amount in Company Code Currency, or Amount in Global
Currency, in the dropdown list on the top-right corner of the table.

 Note

Which amount fields are available for each reconciliation case depends on the data source of its
assigned matching method. By default, the report displays the leading amount type you set for the
relevant display group when defining the respective reconciliation case.

● Up to Latest Data Cutoff: Shows the aggregated amounts of the trading unit pairs up to the latest matching
run.

 Note

If the data source of your reconciliation case is defined with corresponding mandatory filter fields, such
as “<= FISCYEARPER” or “= RYEAR” and “<= POPER”, the suffix “(YTD)” is appended to the column
title. In this case the aggregated amounts are calculated as year-to-date values.

● Up to Now: Shows the aggregated amounts of the trading unit pairs up to the time of the execution of the
report. This incorporates any new postings detected since last matching run.
● Up to Latest Data Cutoff (Period): Shows the aggregated amounts of the trading unit pairs in the specified
period up to the latest matching run.
● Up to Now (Period): Shows the aggregated amounts of the trading unit pairs in the specified period up to
now.

 Note

The columns for period values are only available if the data source of your reconciliation case is defined
with “<= FISCYEARPER” or “= RYEAR” and “<= POPER” as mandatory filter fields.

● Difference: Difference between the amount values of the leading unit and partner unit. Based on the
comparison with the tolerance specified for the display group, the difference values are shown in different
colors:
○ Green: Zero difference
○ Yellow: Difference within the tolerance
○ Red: Difference exceeds the tolerance.

 Tip

When you hover over any difference amount value, you can view the tolerance amount or percentage
you set for the current display group. Note if multiple display groups are selected, the leading display
group takes precedence.

Switch to Netting View

You can switch to the netting view, which additionally shows the netting amounts that offset the accounts
receivable (AR) and accounts payable (AP) between two organizational units or trading partners.

 Note

To establish the netting view, when defining the reconciliation case, you need to pair up two display groups
that contain exactly opposite sides of each other.

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The graphic below shows a netting view example:

Drill Down to Matching Items

You can select any amount value of the leading unit or partner unit with the secondary mouse button and
choose Show Matching Items. This will take you to the Display Matching Items app while applying any relevant
filters and restrictions. For more information, see Display Matching Items - By Reconciliation Case [page 103].

Drill Down to Manual Assignments

For each data row, you can choose Details ( icon) to navigate to the Manage Assignments - By Reconciliation
Case app. For more information, see Manage Assignments - By Reconciliation Case [page 103].

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

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1.1.4.5.4 Manage Assignments - By Reconciliation Case

From each data row within the Reconciliation Balances app, you can navigate to the Manage Assignments - By
Reconciliation Case app, where you can assign items manually or delete previously maintained assignments as
following:

1. The reconciliation case, display group, trading units, amount type, currency, and other context field values
are automatically populated based on the data row from which you navigated.
2. You can select any items from the Unassigned Items tables for the leading unit and partner unit and choose
Assign.
3. You are prompted to select a reason code, which determines which follow-up activities (if any) are required
for this manual assignment.
4. The assigned items are moved to the Assignments table in the lower area of the screen. Depending on the
reason code you assigned, the assignment status can be 30 Matched or 20 Assigned. The latter status still
requires some follow-up activities such as a variance adjustment or an approval workflow. You can trigger
the follow-up activity by choosing Process.

For detailed explanations and app screenshots, see Manage Assignments [page 73].

1.1.4.5.5 Display Matching Items - By Reconciliation Case

With this app, you can display all matching items and their details based on your specified filter criteria.

Key Features

You can use this app to do the following:

Specify Filter Values

You need to specify values for the following filter fields:

● Reconciliation Case
● Display Group
● Side of Display Group: Restricts the data based on which side of the display group you want to display. As a
display group is comprised of two sides, typically the leading unit side and partner unit side, and each side
sums up the amounts of a subset, you can combine this filter with the Display Group, leading unit, and
partner unit fields to narrow down the displayed data as follows:

Entered Filter Values

Display Group Side of Display Group Leading Partner Displayed Data

Unit Unit

AP <-> AR From Leading Unit Side C1000 / Items with AP accounts and C1000 as leading
unit

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 (1st side: Ac­ From Partner Unit Side C1000 / Items with AR accounts and C1000 as leading
counts payable of unit
the leading unit; From Both Sides C1000 / Items with AP and AR accounts and C1000 as
2nd side: Ac­ leading unit

counts receivable From Leading Unit Side C1000 C2000 Items with AP accounts and C1000 as leading
of the partner unit and C2000 as partner unit
unit)
From Partner Unit Side C1000 / Items with AR accounts and C1000 as leading
unit

Other optional filter fields include leading unit and partner unit, matching document, assignment number, and
those derived from the underlying data sources, such as Fiscal Year and Fiscal Period.

 Note

The derived filter fields have comparison operators attached. For example, if you have defined the
mandatory filter “FISCYEARPER <= $CurrentFiscalYearPeriod$” in the underlying data source, here
in the filter bar area of the Display Matching Items app, the current fiscal year/period, for example
2019/006, is filled in by default and all matching items from the beginning of year 2019 to period 006 are
displayed. You can change the default fiscal year/period value, but the operator "<=" is always taken into
account.

Display Matching Item Details

The system reads the items from both the underlying data sources and the matching database table, that is,
items with all processing statues are displayed, from 00 New to 30 Matched.

All details of matching items can be displayed so that similar questions to the following can be answered:

● What are the leading unit, partner unit, year/period, original document number, account number, and
amounts in different currency types for the matching item?
● What's its processing status?
● Has it been assigned an assignment number?
● What was the matching rule the matching item hit if the assignment was made by auto-matching?
● What was the specified reason code if the assignment was made manually?

 Note

By default, it lists all the fields derived from the underlying data source. You can choose Settings ( icon) to
hide, sort, and group them.

The graphic below illustrates the main aspects described above:

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Download List

You can download the full list of matching items to an MS Excel file by choosing Export to Spreadsheet.

Drill Down

By choosing the available link, you navigate to the detail screen of matching rule and matching assignment of
the Define Matching Methods and Manage Assignments apps respectively. If you have configured navigation
settings when defining data sources, you are also able to navigate to other screens or apps, for example, to the
Manage Journal Entries app to view the original accounting document and line item details.

Related Information

Reconciliation Case [page 93]

Data Source [page 106]

1.1.4.6 Advanced Settings

This section explains in detail the advanced configuration or settings that are usually made by configuration
experts or administrators.

 Note

Customizing activities for Intercompany Matching and Reconciliation can be accessed by the transaction
code ICAIMG.

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1.1.4.6.1 Data Source

Data sources are used to restrict the data range to be analyzed by the matching program. Each data source has
one or more CDS views assigned to it, along with some business semantics such as which fields are used as
leading unit and partner unit respectively.

1.1.4.6.1.1 Define

SAP delivers the following two data sources:

● SF_JOURNAL_ENTRIES_01 (Intercompany Journal Entries for Accounting): For comparing journal entry
data from the Universal Journal Entry Line Items (table ACDOCA) for entity pairs such as company and
trading partner company.
● SF_JOURNAL_ENTRIES_02 (Intercompany Journal Entries for Consolidation): For comparing journal entry
data from the Universal Journal Entry Line Items (table ACDOCA) and Consolidation Journal Entries (table
ACDOCU) for entity pairs such as consolidation unit and partner unit.
● SF_JOURNAL_ENTRIES_04 (Intercompany Journal Entries for Profit Centers and Partner Profit Centers):
For comparing journal entry data from the Universal Journal Entry Line Items (table ACDOCA) for entity
pairs such as profit center and partner profit center.
● SF_AR_AP_ENTRY_VIEW (AR/AP Entry View (from BSEG)): Provides a data entry view of accounts
receivable and payable based on BSEG (Accounting Document Line Items) table.

The names of pre-delivered data sources start with "S" and cannot be changed or deleted.

You can define your own data sources in Customizing for Maintain Data Sources under Intercompany Matching
and Reconciliation. Alternatively, use transaction code ICADS. You can choose to copy an existing data source
or create one from scratch. Follow the procedure below to create a new data source:

1. Enter the data source name and, optionally, a short and a long description.
2. Assign a Main CDS View to the data source. The CDS view must contain the following fields:

Field Name Label Usage

RCLNT SAP Client Mandatory

METHOD_ID Matching Method Mandatory and initial value set to

empty

DOCNR Matching Document Number Mandatory and initial value set to

'0000000000'

DOCLN Line Item Number Mandatory and initial value set to 0

RCOMP Company Mandatory if leading unit is set to

RCOMP

RASSC Trading Partner Mandatory if partner unit is set to

RASSC

GRREF Assignment Number Mandatory and initial value set to

'000000000000'

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 Field Name Label Usage

PSTAT Processing Status Mandatory and initial value set to '00'

CSTAT Communication Status Mandatory and initial value set to '00'

DUE_DATE Due Date Mandatory and initial value set to

'00000000'

TIMESTAMP Timestamp Mandatory for data cutoff

 Note

If possible, avoid aggregations in the CDS view so that the data can be matched at line item level.

3. Optionally, select organizational units in Leading Unit Field and Partner Unit Field. These fields must exist in
the DDIC structures ICA_S_DIM and ICA_S_DIM_P as well as in the assigned CDS view. If a superordinate
field exists, such as controlling area as the superordinate field for profit center, you should also specify the
superordinate field.

 Note

You can choose the same field as both the Leading Unit Field and Partner Unit Field. This is used in
intra-unit matching scenarios, for example, a company wants to match its own G/L postings with bank
statements. Later, when defining a matching method, you also need to specify two data sources (one
for G/L postings and one for bank statements) with the same leading and partner unit definitions. This
is different for inter-unit matching scenarios, where two different fields are selected as leading and
partner unit fields and only one data source is specified in the matching method.

If necessary, you can extend the structures ICA_S_DIM and ICA_S_DIM_P in the back-end system to
include your custom fields. Accordingly, the CDS view also needs to be extended by using the SAP
ABAP Development Tools (ADT).

4. If the leading unit field is specified, you need to assign a Unit Entity CDS View to check the validity of the
unit values or for data filtering purposes. The partner unit field, if specified, shares the same CDS view.

 Note

The Unit Entity CDS View must have the same technical field name as the leading unit field. Please refer
to the CDS view ICA_Company (Company Master Data) in the ADT tool. It contains the unit field
Company (RCOMP), therefore, it can only be assigned to data sources that have RCOMP defined as the
leading unit field.

5. By default, any user with authorization to execute the Fiori apps for Intercompany Matching and
Reconciliation (ICMR) has access to any data that is available via the assigned data sources. If you want to
restrict access to the data, you need to specify an Authorization Object. By doing so, the related Fiori apps
can grant users the different permissions for accessing leading units accordingly.
6. On the Field Semantics page, do the following:
○ For each field, the data element text is retrieved to display on UIs of the related apps, such as Manage
Assignments and Reconciliation Balances. If you want to overwrite the data element text, assign a Field
Label to each relevant field.
If necessary, assign a search help name for the relevant fields.
Select the Key Field checkbox for the technical primary keys that are used to determine the source
items relevant for the subsequent matching.

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 Select the Update from Original Doc. checkbox for the fields that need to be updated in ICMR when the
original documents are changed. This is typically required for fields like clearing status, reversal status,
any fields containing reference numbers to be used in matching, and texts for the original documents.
Optionally, enter the Global Field Name for each field. It can help maintain text consistency between
miscellaneous apps and API service interfaces. Refer to the predefined data source
SF_JOURNAL_ENTRIES_01 when filling in the global field names for your own data sources.
7. Optionally, on the Mandatory Filter Fields page, you can define fields as mandatory filter fields (also known
as context fields). The following fields are available as mandatory filter fields, provided that they also exist
in the Main CDS View assigned to the data source:

Field Name Field Description Supported Default Values

PERIV Fiscal Year Variant Specific values

RYEAR Fiscal Year Placeholder $CurrentFiscalYear$

or specific values

POPER Posting Period Placeholder

$CurrentFiscalPeriod$ or spe­
cific values

FISCYEARPER Period/Year Placeholder

$CurrentFiscalYearPeriod$ or
specific values

RLDNR Ledger Specific values

RVERS Consolidation Version Specific values

RITCLG Consolidation Chart of Accounts Specific values

You can extend the DDIC structure ICA_S_MFF to include more fields than listed above.
These fields will be available for user input when launching a matching run or viewing a reconciliation
report. Note the following:
○ If you want accounts receivable and accounts payable to be matched across periods and years, you
should define FISCYEARPER (Fiscal Year Period) with the comparison operator "<=".
○ In a financial consolidation scenario, you may only need to match items across periods within one year,
then you can define RYEAR (Fiscal Year) with operator “=” and POPER (Posting Period) with operator
"<=".
○ If you use the "=" operator for the Fiscal Year field and <= for the Fiscal Year Period field, new postings
for prior periods of the current fiscal year are included in the matching process. If you use the “=”
operator for both fields, only postings for the current period are included in the matching process.
○ If the main CDS view contains one or more of the three fields: RYEAR (Fiscal Year), POPER (Posting
Period), and FISCYEARPER (Fiscal Year Period), you may need to add the PERIV (Fiscal Year Variant)
field as a filter field, choose the operator “=” and enter a default value to derive the posting period for
the matching and reconciliation process.
○ If you select the Hide Field checkbox, the respective filter field is hidden from the UI and the user
cannot change the filter value there, that is, the specified value will always be used.

8. Optionally, on the Navigation Settings page, you can define navigation targets for the relevant fields to allow
drill-through to the target web pages or apps.
1. Select a field from the drop-down list. If you want to set up more than one navigation option for the
same field, enter a Navigation ID to differentiate between the different entries.

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 2. In the Navigation Target URL field, enter the identifier of your target app. The identifier is usually a
string that can be copied from the app URL, from "#" to the last character before "?".

 Example

The Manage Journal Entries app has an identifier #AccountingDocument-manage. For field
"REF_BELNR" (Accounting Document Number), you specify #AccountingDocument-manage as
the navigation target URL. Later, from the Manage Assignments or Manage Matching Documents
app, you can navigate to G/L journal entries to allow the drill-through to original accounting journal
entries.

3. Select Open in a New Tab to open a new web page for the target app while keep the current page open.
4. Enter a text in the Link Label field to help the user understand what will happen when selecting the link.
5. In addition, you can specify the URL parameters for any field defined above so that only the navigation
target objects filtered by the parameters are displayed. For example, for the field "REF_BELNR", if you
define the following three parameters, then only the journal entries according to the specified
accounting document number, company code, and fiscal year will be shown in the navigation target
app:

URL Parameter Name Parameter Value

AccountingDocument {{REF_BELNR}}

CompanyCode {{RBUKRS}}

FiscalYear {{GJAHR}}

 Note

{{ }} is used to embrace a field name from the data source so that the value of the field will be assigned
to the corresponding URL parameter. You can also specify a fixed literal value for the parameter.

9. Save your changes. The system checks the consistency of your definitions. Only consistent data sources
can be saved. The check mainly verifies if all the fields contained in your assigned CDS views exist in the
database table ICADOCM and fulfill the requirements listed in step 1.
You can extend the ICADOCM table to include additional fields. When doing so, make sure to add any fields
to ICADOCM, the Main CDS View, and Unit Entity CDS View.

1.1.4.6.1.2 Extend with Custom Fields

In ICMR, data sources and their assigned CDS views can only process the fields that exist in the database table
ICADOCM (Matching Entries). If you want to extend the table to include your custom fields, there are two ways
to achieve this:

1. Extend the Accounting structure ACDOC_SI_EXT so that the custom fields are also included in both
ACDOCA and ICADOCM tables. You can leverage any of the extensibility options described in SAP Note
2453614 : FAQ: Universal Journal Extensibility.
2. Extend only the ICADOCM table by appending a custom Include Structure to the ICA_S_DOCM structure.

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  Note

If you want to include a custom dimension field, that is a custom field for leading unit and partner unit, you
need to additionally append it to both ICA_S_DIM and ICA_S_DIM_P structures.

If you want to make your custom field a Mandatory Filter Field, you need to additionally append it to the
ICA_S_MFF structure.

After the table and structure extension, you also need to create or extend the Main CDS View that is assigned to
the relevant data source accordingly. For any custom dimension fields, the Unit Entity CDS View also needs to
be extended.

1.1.4.6.1.3 Important Considerations

The pre-delivered data sources are on the organizational dimension company, consolidation unit, or profit
center. You can create your own data sources. To do so, the following three aspects need to be considered:

1. On which dimension do you want to run matching and reconciliation? The available dimensions are
company code, company, cost center, profit center, functional area, segment, business area, and
consolidation unit. You can find them in the ABAP dictionary structures ICA_S_DIM and ICA_S_DIM_P.
The first one includes the fields of leading unit while the second one includes the fields of partner unit. You
can extend the two structures with your own dimension fields.
2. For what purposes do you want to run matching and reconciliation? For example, to run accounts payable
(AP) and accounts receivable (AR) matching between two companies, bank statement matching within
one company, open items matching, and so on. Accordingly, you need to decide which fields are needed,
which are the dimension fields, and which can be set as the mandatory filter fields.
3. Where does the data come from? The data source usually stands for the database tables or CDS views
from which the data can be read.

FYV and Chart of Accounts Alignment

In the delivered data sources, fiscal year variants (FYV) for the involved organizational units are aligned as
following:

Data Source Assigned CDS View FYV Usage

SF_JOURNAL_ENTRIES_01
(Intercompany Journal Entries for To produce meaningful matching and
Accounting) reconciliation results, all organizational
ICA_GENJOURNALENTRIES units must use the same FYV as the
SF_JOURNAL_ENTRIES_04 one specified in the data source defini-
(Intercompany Journal Entries for Profit tion.
Centers and Partner Profit Centers)

SF_JOURNAL_ENTRIES_02 Original posting dates of all organiza­

(Intercompany Journal Entries for ICA_CONSJOURNALENTRIES tional units are converted to reconcilia­
Consolidation) tion periods based on the FYV specified

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 Data Source Assigned CDS View FYV Usage

SF_AR_AP_ENTRY_VIEW (AR/AP Entry in the data source definition. Therefore,

View (from BSEG)) in any ICMR processes such as match­
ICA_BSEG_ENTRY_VIEW ing run and reconciliation reports, use
the converted period as the posting
period.

However, when using the SF_JOURNAL_ENTRIES_01 data source, the involved organizational units may not
use the same FYV and operational chart of accounts (COA). To align the period according to the journal entry
posting date, you can perform the following additional steps:

1. Copy the standard CDS view ICA_GENJOURNALENTRIES (ICA: Universal Journal Entry Line Items) to create
your own CDS view.
2. To align different operational FYVs and COAs to one same group FYV and group COA, you need to add joins
to your CDS view. The following SQL excerpt is given as an example:

 Sample Code

define view ICA_GLJournalEntries

as select from acdoca
-- Map calendar date to the fiscal date
inner join finsc_fisc_date on finsc_fisc_date.fiscal_year_variant =
'K4' -- Your group fiscal year variant
and finsc_fisc_date.calendar_date =
acdoca.budat
-- Map operational chart of accounts to the group chart of accounts
inner join P_Consacctm on P_Consacctm.kktpl = 'INT' -- Your
group chart-of-accounts
and P_Consacctm.ktopl = acdoca.ktopl
and P_Consacctm.saknr = acdoca.racct
{
finsc_fisc_date.fiscal_year_variant as PERIV,
finsc_fisc_date.fiscal_year as RYEAR,
finsc_fisc_date.fiscal_period as POPER,
finsc_fisc_date.fiscal_year_period as FISCYEARPER,
P_Consacctm.kktpl as KTOPL,
P_Consacctm.racct
}

 Note

The DDL source P_CONSACCTM has the underlying database table ska1.

3. Run the transaction code ICADS to maintain your data source.

1. Enter your own CDS view in the Main CDS view field.
2. On the Mandatory Filter Fields page, add the PERIV (Fiscal Year Variant) field and enter the group FYV
used for reconciliation as its default value.

 Example

The company C1000 has the local FYV maintained as K4 (Calendar year, 4 special periods). C1000 trades
with the company C2000, which has the local FYV maintained as V3 (April to next March, 4 special periods).
You set the reconciliation FYV as V3 in Mandatory Filter Fields of the data source. The data for these two
companies is as following:

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 Posting Period
Operational Group Ac­ Original Post­ in Reconcilia­
Company Document No. Account count Posting Date ing Period tion

C1000 Document 1 11110001 1101 April 01, 2019 004/2019 001/2019

C2000 Document 2 12314001 1101 April 01, 2019 001/2019 001/2019

The posting dates are converted to period 01 based on the reconciliation FYV V3. Therefore, use the
converted period 01 as the posting period in any ICMR processes.

1.1.4.6.2 Reason Code

A reason code explains why certain items are grouped together or if any post-processing activities are required.

1.1.4.6.2.1 Define

SAP pre-delivers various reason codes, which have names starting with "S" and cannot be changed or deleted.

You can define your own reason codes in Customizing for Maintain Reason Codes under Intercompany
Matching and Reconciliation Reasons and Solutions . Alternatively, use transaction code ICARC. You can
choose to copy an existing reason code or create one from scratch. Follow the procedure below to create a new
reason code:

1. Choose New Entries and enter the reason code ID and short description and, optionally, a long description.
2. Select the No Follow-Ups checkbox if the reason code is for perfectly matched items without any further
actions required.
3. Select the Comment Required checkbox if a comment is mandatory when assigning the reason code to a
matching assignment number.
4. Select the Temporary Resolution checkbox if you want to unassign the assignment in the next matching
run.
5. Select the Rematch in Next Period checkbox if you expect to have the final resolution in the next period.
Any matching assignments with this reason code are unassigned and are subject to a new matching run in
the next period.
6. Specify a Workflow Scenario ID if relevant. Later, when the reason code is assigned, the relevant workflow
instance is triggered. SAP delivers the scenario "WS78500087" for G/L posting approval. You can choose to
use this scenario or your own workflow scenario.
7. By default, the workflow instance is triggered on the leading unit side, unless you select the Trigger on
partner side checkbox.
8. Specify an Adjustment Class, which is an ABAP class for the system to perform automatic postings. The
assigned ABAP class should inherit the superclass CL_ICA_AUTO_ADJUSTMENT. SAP delivers a standard
adjustment class CL_ICA_FIN_JOURNAL_POST for adjusting the variances between accounts receivable
(AR) and accounts payable (AP) of two trading companies. You can use this adjustment class as a
reference if you want to define your own class. If a Workflow Scenario ID is specified in step 6, the
adjustment class is not called directly, but via the workflow instance.

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 9. Select the Automatically trigger follow-ups checkbox if you want to have either a workflow instance or auto-
adjustments triggered instantly after a matching run.

 Note

If you specify both the workflow scenario ID and adjustment class, the adjustment class is called by the
triggered workflow instance, that is, when a user chooses Approve during the workflow process.

10. Specify an Output Structure, which is an ABAP DDIC structure used as the target output structure for the
adjustments to be posted.
11. On the Assigned Methods page, you can assign the reason code to a range of matching methods. In this
way, only the assigned methods can use the reason code.
12. On the Related Links page, you can assign related links to a reason code, so that once the reason code is
assigned to an assignment number, the links are shown for users to navigate to the target. The target URL
can be an absolute URL or a relative URL, or even a Fiori app URL.

1.1.4.6.2.2 Develop Your Own Adjustment Class

Apart from the pre-delivered adjustment class CL_ICA_FIN_JOURNAL_POST, you can also develop your own
class that inherits the superclass CL_ICA_AUTO_ADJUSTMENT and redefine the method POST.

The following auxiliary methods are available to support your development:

● GET: To retrieve the data by an assignment number and return in the output structure that you defined for
the reason code.
● Application log processing methods ADD_MESSAGE_TO_LOG, SAVE_APPL_LOG,
SAVE_BAPIRET2_TO_APP_LOG, and DELETE_APPL_LOG: These methods are used to record application
logs to the object FIN_ICA (Intercompany Matching and Reconciliation) and subobject AA (Automatic
Adjustment Posting). These logs can be viewed from the Fiori App Manage Assignments.
● UPDATE_PROCESSING_STATUS: To update the processing status of an assignment.
● UNASSIGN: To unassign an assignment.
● REMATCHING: This method is called when a re-matching is needed.

When developing your own adjustment class, you can take reference to CL_ICA_FIN_JOURNAL_POST, which
only deals with the variances between AR and AP items.

1.1.4.6.2.3 Enable Flexible Workflow

To make sure the predelivered workflow scenario WS78500087 works properly, you need to perform the
following checks in the back-end server:

● Check if WS78500087 exists and the Active checkbox is selected in Customizing for SAP NetWeaver under
Application Server Business Management SAP Business Workflow Scenario Activation .
● Check if the inbox scenario ICAWS0 exists and contains the following 3 task types in Customizing for SAP
NetWeaver under SAP Gateway Service Enablement Content Task Gateway Task Gateway Service
Scenario Definition :

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 ○ TS78500003 (Check Variance Adjustment Posting)
○ TS78500006 (Confirm Variance Adjustments)
○ TS78500074 (Post Variance Adjustments)
If not, create it by copying from the system client 000.
● Check if the workflow scenario WS78500087 exists and relevant settings are in place in Customizing for
SAP NetWeaver under SAP Gateway Service Enablement Content Workflow Settings Maintain Task
Names and Decision Options . If not, create it by copying from the system client 000.

To find the links to the three customizing activities above, you can also run the transaction code ICAIMG to
access Enable Flexible Workflow under Intercompany Matching and Reconciliation Reasons and
Solutions .

1.1.4.6.2.3.1 Develop Your Own Workflow Scenario

For the predelivered workflow scenario WS78500087, which contains 3 task/step types (Check Variance
Adjustment Posting, Confirm Variance Adjustments, and Post Variance Adjustments), you can change it or
create a new one to contain different or more task types. The procedure below guides you to create a workflow
scenario and make the necessary configuration changes.

Create Workflow Scenario

To create a workflow scenario from scratch, access the transaction code SWDD_SCENARIO (Flexible Workflow:
Scenario Editor) and perform the steps below:

1. Choose Create New Workflow, enter a name in Abbreviation and optionally, a description.
2. On the bottom-left pane Scenario Context, create a container element as following:
1. Enter CL_ICA_ASSIGNMENT_VER in Element field and a name.
2. Select ABAP Class as the object type.
3. In the Properties tab, select the Import and Export checkboxes and save.

 Note

The predelivered ABAP class CL_ICA_ASSIGNMENT_VER is associated with the CDS view
I_INTERCOMPANYASSIGNMENT and therefore deals with the organizational unit Company. It can be
used as a reference if you want to develop a different class that can be assigned here. The class must
have an instance method that can be called to trigger the workflow, such as the SUBMIT method. It also
needs to contain the methods for executing background jobs, such as the CONFIRM and POST
methods.

To associate your ABAP class and CDS view, access Customizing for SAP NetWeaver Application
Server Business Management SAP Object Type Repository . First, create an SAP object type
(SOT) and set it as Business Object in the customizing activity Maintain Object Type and Category.
Here, you can also find the pre-delivered SOT ToBeVerifiedIntcoAssgmt. Then, map you SOT with
your ABAP class in the activity Maintain Object Representation, and create an SAP object node type
(SONT) and map it with the SOT and your ABAP class in the activity Maintain Object Node Type.

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 3. Under Leading Object part of the Process Data tab, enter CL_ICA_ASSIGNMENT_VER (or your created
ABAP class) as the leading object. Under Workflow Start Events part, select CL (class) as the category,
enter CL_ICA_ASSIGNMENT_VER or your created class in the Object Type field, and select SUBMITTED as
the start event of the object.
4. On the Control tab, enter a name in Step Name field. Note this is the name of a process that contains the
activities/steps to be defined later, not a real workflow step.
1. Under the Callback Classes part, keep the default class in the Definition Data and enter
CL_ICA_ASSIGNMENT_VER_FLEX_RUN in the Runtime Data fields. The latter class is called when a
workflow instance is interrupted or canceled. You can also create your class with reference to the
sample and enter it in the Runtime Data field.
2. Under the Pre-delivered Content part, view the sample process description and step sequence for the
predelivered workflow (indicated by the  icon) in the Manage Workflows app. If necessary, you can
change the description, start conditions, or step sequence by exporting, editing, and importing the
XML file.
5. On the Activities tab, add the activities/tasks that you want to include in the workflow scenario. These
activities/tasks will be available as steps for you to choose in the Manage Workflows app.
The activities/tasks included in predelivered workflow scenario WS78500087 and inbox scenario ICAWS0
are TS78500003 (Check Variance Adjustment Posting), TS78500006 (Confirm Variance Adjustments), and
TS78500074 (Post Variance Adjustments). The first task is user-decision type, meaning an approval or
rejection action is needed from users to proceed with the workflow. The other two are activity-type tasks,
which determine the object method to be called and executed at runtime. You can also add your created
tasks here.

 Note

You can create your own tasks by using the transaction code PFTC_INS (Create Workflow Tasks) and
add these tasks here. Make sure when adding each task, that you bind &CL_ICA_ASSIGNMENT_VER&
or your own leading object (maintained on the Process Data tab) with the generic step variable
&_WI_OBJECT_ID& or the relevant task container element. Refer to the predelivered tasks for
examples.

For a user-decision type task, you can additionally define its work item title with the parameters
available in the class on the Decision tab. The title will be displayed as the item name in approvers'
inbox. Refer to task TS78500003 for an example.

If you have added any activities/tasks different than the three above ones, you will need to update the
inbox scenario as described in the section Maintain Inbox Scenario and Tasks.

6. On the Conditions tab, create any necessary conditions for the workflow to start. The condition can be an
expression comprised of parameters from the workflow container element and an operator, for example,
&ASSIGNMENT.VARIANCE& >= &Tolerance&. The condition will be available as a workflow precondition
when you create a workflow later in the Manage Workflows app, where you can choose the Variance greater
than or equal to tolerance from the condition dropdown list and enter a tolerance value, so that the
workflow can only be triggered when the variance of the relevant assignment is greater than or equal to
your entered tolerance value.
7. Save and activate the workflow scenario you created by choosing Create and Activate Runtime Version ( 
icon). An ID starting with WS will be automatically generated for your scenario.

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Activate or Deactivate Workflow Scenario

After creating and activating the workflow scenario, you can find it in the customizing activity Scenario
Activation under SAP NetWeaver Application Server Business Management SAP Business Workflow .
It has the Active checkbox selected.

If necessary, you can deactivate the workflow scenario by unselecting the checkbox. In this way, the scenario
cannot be used in the Manage Workflows app until you activate it again.

Maintain Inbox Scenario and Tasks

If in the step 5 of the workflow scenario creation procedure, you have included the activities/tasks different
than the pre-delivered ones, you also need to add them to the inbox scenario ICAWS0 so that they can be
integrated with the workflow inbox. To do so, access the Customizing activity Scenario Definition under SAP
NetWeaver SAP Gateway Service Enablement Content Task Gateway Task Gateway Service .

In addition, if you have included any new task with the activity type set as User Decision, you need to maintain
its decision options so that the buttons for user actions are available in the workflow inbox items. To do so,
access the Customizing activity Maintain Task Names and Decision Options under SAP NetWeaver SAP
Gateway Service Enablement Content Workflow Settings and perform the following steps:

1. Choose New Entries and enter your workflow scenario ID (starting with WS) and step ID (from transaction
SWDD_SCENARIO). Save your entries in this row.
2. Select the row and open the Decision Keys page.
3. Choose New Entries. Enter numeric decision keys and the decision texts for user actions with POSITIVE
and NEGATIVE natures respectively. For example, enter Approve and Reject as the decision texts. These
texts will be shown as the button names in approvers' workflow inbox.
4. If a user's comment is required if a certain decision/action is taken, you can select the checkbox Comment
Mandatory for this decision key. It is usually selected for the decisions with NEGATIVE nature.

Assign Your Workflow Scenario to Reason Code

Now that you have created your own workflow scenario, you can assign it to the relevant reason codes, so that
it can be used later in intercompany document matching process. To do that, run transaction code ICARC
(Maintain Reason Codes), find the relevant reason codes, enter your scenario ID (WS<8-digit number>) in the
Workflow Scenario ID field, make any other necessary changes, and save.

Create App Tile

As the app tile Manage Workflows - Intercompany Variance Adjustment is dedicated for the predelivered
workflow scenario WS78500087, if you have developed your own workflow scenario as described above, you
need to create an app tile in SAP Fiori launchpad.

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  Note

As a prerequisite for creating and configuring your own tiles, you must have created your customized
technical catalog. For more information, see Creating and Configuring Catalogs.

To create an app tile that can deal with you own workflow scenario, log on the SAP Fiori launchpad designer as
an administrator and perform the following steps:

1. Open the SAP standard technical catalog SAP_TC_FIN_ICA_COMMON.

2. Go to Tiles tab, select the Manage Workflows row and choose Create Reference. In the catalog list that
shows up, select your customized catalog so that the app tile is copied there.
3. Go to Target Mappings tab, select the Manage Workflows row and choose Create Reference. In the catalog
list that shows up, select your customized catalog so that the target mapping is copied there.
4. Open your customized catalog, on the Tiles tab, select the Manage Workflows row and choose Configure.
5. On the tile configuration screen, change WS78500087 in the Parameters field to your own workflow
scenario ID. Make other necessary changes such as app title, subtitle, or icon so that the app tile can be
easily differentiated with the standard Manage Workflows app tile.
6. Save your changes. Now, your new app tile is displayed on your SAP Fiori launchpad and you can create
your workflows based on your developed workflow scenario. For the detailed procedure for creating
workflows, see Flexible Workflow [page 86].

Related Information

Scenario Editor
Creating or Deleting Tiles or Target Mappings

1.1.4.6.3 Define Custom Filters

To filter assignments in the Manage Assignments app, SAP delivers the following standard filters:

● Show Unassigned
● Show Assigned but Not Matched
● Show Created in Last 30 Days
● Show All

You can also define your own filters to show a list of matching assignments that are of most interest to you. To
do that, access Customizing for Define Filters for Assignment List under Intercompany Matching and
Reconciliation. Alternatively, use transaction code ICAFC.

Follow the procedure below to create a new filter for the assignment list:

1. Select a matching method ID for which you want to define the filters.
2. Choose New Entries and enter a filter ID and short description.
3. Select the filter you just created and double-click the Definition node.
4. Choose New Entries and enter a number such as 10 or 20 in the Row ID column.
5. Choose a dimension field from the drop-down list, and when necessary, combine the Attribute Field for
each dimension field to define the filters as following:

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 ○ DIFFERENCE: Amount difference. When choosing this dimension, you must specify an amount field in
Attribute Field, a Low Value, and optionally, a High Value. For example, you can enter "TSL", which
stands for the amount in transaction currency, in Attribute Field, "10" in the Low Value column, and
"1000" in High Value. When filtering, the system sums the TSL amounts for each assignment and
shows only the assignments that have the aggregated value between 10 and 1000. The amounts are
usually counterbalanced because of the positive and negative signs indicating debits or credits, hence
the dimension name "DIFFERENCE". In addition, make sure the amount field (such as "TSL") you
specified in Attribute Field for "DIFFERENCE" exists in the data source CDS views that are assigned to
the matching method.
○ PSTAT: Processing status
○ RCODE: Reason code
○ RULE_ID: Matching rule
○ CREATE_DATE: Assignment creation date. You choose this dimension to filter by the creation date of
assignments. It has three attributes: "FROM_LAST_X_DAYS", "FROM_LAST_X_WEEKS", and
"FROM_LAST_X_MONTHS". Depending on which attribute you choose and the number you enter in the
Low Value column, you can filter the assignments that were created in the last n days, weeks, or
months. Note: 1 week = 7 days and 1 month = 30 days.
○ COMM_DUE_DATE: Communicated due date. You choose this dimension and attribute field
"IS_DUE_TODAY" or "IS_NOT_DUE_TODAY" to filter the assignments that are due or not due today.
Low Value or High Value is not needed for this dimension.
○ CLEARING_STATUS: Specify the attribute HAS_OPEN_ITEMS to filter the assignments that contain at
least one assigned item with the clearing status Open. Low Value or High Value is not needed for this
dimension.
○ REVERSAL_STATUS: Specify the attribute PARTIALLY_REVERSED to filter the assignments that have
both reversed and un-reversed items. Low Value or High Value is not needed for this dimension.
6. You can continue adding more filter rows. Multiple filter rows for different dimension fields have an AND
logic between each other, while the filter rows for the same dimension field have an OR logic.

Related Information

Manage Assignments [page 73]

1.1.4.6.4 Define and Assign Email Templates

To use your own email template when communicating within the Manage Assignments app, you need to first
define the template and then assign it to the relevant matching methods.

Define Email Templates

SAP delivers the standard email template ICA_INTERCOMPANY (Intercompany Document Matching) for
communications about intercompany data discrepancies. The email template is assigned to the predefined
matching methods, such as SF001, SF002, SC001, and SC002.

You can also create your own email templates as standard development objects by using the transaction SE80
in the back-end system.

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Assign Email Templates to Matching Methods

The defined email templates need to be assigned to the relevant matching methods so that they are available
when working with the matching method in the Manage Assignments app. To do that, access Customizing for
Assign Email Templates to Matching Methods under Intercompany Matching and Reconciliation. Alternatively,
use transaction code ICAEA.

Follow the procedure below to assign email templates:

1. Choose New Entries.

2. Select a matching method ID and an existing email template.
3. Select the Enabled checkbox to activate the assignment.
4. Save your changes.

Related Information

Manage Assignments [page 73]

1.1.4.6.5 Enable Synchronization of Clearing and Reversal

Statuses

After a matching run, if a financial journal entry is cleared or reversed in the source system, you may want to
have the status changes synchronized to the matching process, for example, to the Manage Assignments app.
You need to enable the status synchronization explicitly for the relevant matching methods.

 Note

The procedure is only relevant for matching methods that are assigned with a data source containing the
CLEARING_STATUS (Clearing Status) and XREVERSED (Is Reversed) fields, for example, the
SF_JOURNAL_ENTRIES_03 and SF_AR_AP_ENTRY_VIEW data sources.

To do that, access Customizing for Enable Synchronization of Clearing and Reversal Statuses under
Intercompany Matching and Reconciliation. Alternatively, use transaction code ICAAS.

Follow the procedure below to enable the status synchronization:

1. Choose New Entries.

2. Select a matching method ID and select its Enable checkbox for clearing and/or reversal statuses as
necessary.
3. Save your changes.

 Note

The status synchronization is enabled for all pre-delivered matching methods.

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1.1.4.6.6 Transport Matching Methods and Reconciliation
Cases

For configuration-type matching methods and reconciliation cases, that is, they have the Configuration Data
option selected as the storage type, you can transport them between systems via a transport request for
customizations.

To do so, access the following customizing activities under Intercompany Matching and Reconciliation in your
source system:

● Transport Matching Methods (or transaction code ICATRM)

● Transport Reconciliation Cases (or transaction code ICATRC)

 Note

You can include multiple matching methods and reconciliation cases into one transport request by re-
executing the above two transactions.

Configuration-type matching methods and reconciliation cases can also be deleted from your production
(PRD) system by using these two transactions. To do that, first delete the relevant matching method or
reconciliation case in the source system, such as in your development (DEV) system, then run the
respective transaction for the non-existent method ID or reconciliation case ID. In this way, once the
customizing request is released, the deletion also takes place in the PRD system.

1.1.4.6.7 Authorization Objects

In Intercompany Matching and Reconciliation, the following authorization objects are essential for setting up
user access to the relevant data:

● F_ICA_MM (Matching Method): Determines whether a user can create, change, display, delete, transport,
or execute a matching method.
● F_ICA_RCON (Reconciliation Case): Determines whether a user can create, change, display, delete, or
transport a reconciliation case.
● F_ICA_MJ (Matching Journal): Determines whether a user can display, post, or delete matching items.
● F_ICA_RR (Reconciliation Report): Determines whether a user can view the reconciliation status and
balance details of a reconciliation case and its display groups.

You can also use the following authorization objects to further restrict access to the transaction data of various
leading units:

● F_ICA_U1: Company Code

● F_ICA_U2: Company
● F_ICA_U3: Cost Center
● F_ICA_U4: Profit Center
● F_ICA_U5: Segment
● F_ICA_U6: Consolidation Unit
● F_ICA_U7: Profit Center and Controlling Area

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To use the above authorization objects for leading units, you need to additionally assign them to the respective
data source.

 Example

F_ICA_U2 (Company) is assigned to the pre-delivered data source SF_JOURNAL_ENTRIES_01

(Intercompany Journal Entries for Accounting), which has company as the leading unit. If you grant a user
the access to certain companies by using the authorization object F_ICA_U2, when accessing the Fiori
Apps such as Manage Assignments, Reconciliation Status, Reconciliation Balances, and Display Matching
Items, the user can only view or process the data which have those companies as leading units.

For more information, see Data Source [page 106].

1.1.4.7 Data Management in Intercompany Matching and

Reconciliation

In this section, you can find the functions available for managing your data.

Related Information

Data Management in SAP S/4HANA

1.1.4.7.1 Archiving Matching Items Using ICA_JOURNA

You can use archiving object ICA_JOURNA to archive intercompany matching items.

Tables

ICA_JOURNA archives data from several tables. To check which tables these are, call up transaction SARA,
enter the archiving object, and choose Database Tables. You can display the relevant tables in the lower part of
the screen.

Programs

To find out which programs this archiving object offers, call up transaction AOBJ and double-click on your
archiving object.

ILM-Related Information for the Archiving Object

You can use this archiving object with the ICA_JOURNA ILM object as part of SAP Information Lifecycle
Management. In transaction IRMPOL, you can create policies for residence or retention rules, depending on the

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available policy category. Here you can also see the available time references and which condition fields exist,
and decide which of them shall be used in which order to define your rule structure.

The following condition fields are available:

● Matching Document Number (DOCNR)

● Period/Year (FISCYEARPER)
● Controlling Area (KOKRS)
● Matching Method ID (METHOD_ID)
● Posting Period (POPER)
● Profit Center (PRCTR)
● Company Code (RBUKRS)
● Consolidation Unit (RBUNIT)
● Business Area (RBUSA)
● Cost Center (RCNTR)
● Company (RCOMP)
● Functional Area (RFAREA)
● Consolidation COA (RITCLG)
● Ledger (RLDNR)
● Consolidation Version (RVERS)
● Fiscal Year (RYEAR)
● Segment (SEGMENT)

The following time references are available:

● Creation Date of Matching Document (CREATION_DATE)

In the transaction IRMPOL (ILM Policies), you can create policies for residence or retention rules. For ILM object
ICA_JOURNA, you can select one or more of the condition fields and put them into a specific order. Then you
can create rules on the basis of these fields.

 Example

You define an ILM policy for residence rules for ILM object ICA_JOURNA. You select Period/Year
(FISCYEARPER), Matching Method ID (METHOD_ID), and Company (RCOMP) as condition fields. In the
rule, you define that the minimum residence period for matching documents is 3 Years. As time reference,
you select Created On, which is the creation date of matching document. As time offset, you select End of
Month. This means that at the earliest, matching items that meet your specified criteria can be archived at
the end of the month three years after their creation.

For more information, see SAP Information Lifecycle Management.

Defining Write Variants

When you schedule the archiving run, you must enter an existing variant or create a new one. You can do so in
transaction SARA.

A write variant contains the parameters for the matching items that you want to archive.

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SAP delivers the following parameters:

● Matching Document Number

● Period/Year
● Controlling Area
● Matching Method ID
● Posting Period
● Profit Center
● Company Code
● Consolidation Unit
● Business Area
● Cost Center
● Company
● Functional Area
● Ledger
● Consolidation Version
● Fiscal Year
● Segment

Reloading Matching Items Archived with ICA_JOURNA

ICA_JOURNA_REL is the reload program that reloads the data of a specific archiving session back into the
relevant database tables. You must take care that the data of the archiving session has been deleted from the
database tables prior to reloading so there are no duplicate records.

Displaying Matching Items Archived with ICA_JOURNA

You can use the read program ICA_JOURNA_READ_AR_SEQUENTIAL to display archived and deleted matching
items.

1.1.4.7.2 Destroying Matching Items Using

ICA_JOURNA_DES

You can use the data destruction object ICA_JOURNA_DES for destroying intercompany matching items.

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Prerequisites

You can use this destruction object with ILM object ICA_JOURNA_DES as part of SAP Information Lifecycle
Management. The following prerequisites need to be fulfilled before a matching item can be destroyed:

● The ILM object has been assigned to an existing or new ILM audit area.
● An ILM policy and the required retention rules for the ILM object have been defined.
● One or more policies with policy status Live are available for the ILM object.

For more information, see:

● Processing Audit Areas

● Editing ILM Policies
● Editing Retention Rules

ILM-Based Information for the Data Destruction Object

In the ILM Policies app, you can create policies for retention rules. For the ILM object ICA_JOURNA_DES, you
can select several of the following condition fields and put them into a specific order. These fields define your
rule structure:

● Available Time References

○ Creation Date of Matching Document (CREATION_DATE)
● Available Condition Fields
○ Matching Document Number (DOCNR)
○ Period/Year (FISCYEARPER)
○ Controlling Area (KOKRS)
○ Matching Method ID (METHOD_ID)
○ Posting Period (POPER)
○ Profit Center (PRCTR)
○ Company Code (RBUKRS)
○ Consolidation Unit (RBUNIT)
○ Business Area (RBUSA)
○ Cost Center (RCNTR)
○ Company (RCOMP)
○ Functional Area (RFAREA)
○ Consolidation COA (RITCLG)
○ Ledger (RLDNR)
○ Consolidation Version (RVERS)
○ Fiscal Year (RYEAR)
○ Segment (SEGMENT)

Once you have selected the fields, you can create rules on the basis of these fields. Later in the ILM Data
Destruction app, you can schedule destruction runs for the expired archive files.

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  Example

You define an ILM policy for retention rules for ILM object ICA_JOURNA_DES. You select Period/Year
(FISCYEARPER), Matching Method ID (METHOD_ID), and Company (RCOMP) as condition fields. In the
rule, you define that the Min. Retention Period and Max. Retention Period for matching items are 0 Days. As
time reference, you select Created On, which is the creation date of matching document. As time offset, you
select End of Month. This means that the matching items that meet your specified criteria can be destroyed
immediately after their creation date.

Related Information

Data Destruction with ILM-Enabled Archiving Object

1.1.5 Consolidation Process

Following the data preparation phase, the financial data is ready for consolidation. In the consolidation phase,
you perform the following tasks to process data for group reporting purposes:

● Automatic interunit eliminations using the reclassification function

● Manual eliminations
● Manual posting for changes in group shares
● Integration of transaction data into consolidation groups

The Consolidation Monitor [page 125] app is the entry point for performing each of the above tasks.

1.1.5.1 Consolidation Monitor

After collecting and preparing the data, you consolidate the financial data by performing tasks in the
consolidation monitor.

The procedure for running tasks in the consolidation monitor are essentially the same as for the data monitor.
For more information, see Features in Data Monitor [page 10]. The main difference is that in the consolidation
monitor, only the consolidation groups are displayed.

 Note

We recommend that all data monitor tasks are blocked before you run and block a task in the update run in
the consolidation monitor. For the purposes of having results before closing, you can complete a pre-run so
that eliminated data is made available. However, the data can continue to be changed until the tasks in the
data monitor are blocked.

The tasks of the consolidation monitor are predefined and ready to use. The system manages the status of the
tasks and thus ensures a logical sequence and consistent data. You must run all tasks for each consolidation

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group or run one task for all consolidation groups. For manual eliminations (positing level 20 and 30), you can
run the task only for one group. The following table displays the tasks in the consolidation monitor:

Specific Document
Task ID Description Assigned Method Method Description Types

2011 Interunit Elimination of S2010 IC Elimination Sales 2E

Sales

2021 Interunit Elimination of S2020 IC Elimination Other 2F

Other Income/ P&L
Expense

2031 Dividends Elimination S2030 Dividends elimination 2H

2041 Interunit Elimination of S2040 IC Elimination Balance 2G

Balance Sheet Sheet

2050 Manual Eliminations - 21,22

(PL20)

2060 Preparation Consolida­ - 2Z

tion Group Change

2140 Enter Group Shares - 39

(PL30)

2100 Investments/Equity S2100 Investments/Equity 3A

Elimination Elimination

2150 Manual Eliminations - 32, 31

(PL30)

2180 Total Divestiture S2180 Total Divestiture 3Z

2900 Integration of Transac­ - -

tion Data into Consoli­
dated Group

2980 Validation of Consoli­ - -

dated Data

For more information on document types, see Document Types and Posting Levels [page 285].

For more information on the tasks in the consolidation monitor, see Reclassification Tasks in the Consolidation
Monitor [page 127] or Additional Tasks in the Consolidation Monitor [page 142].

 Note

There are a number of report apps available for cross checking data after performing some tasks such as
automatic or manual eliminations. For more information, see Analytics for Group Reporting [page 223].

 Note

If the new group reporting logic is activated, no hierarchies for consolidation groups are displayed; instead,
such consolidation groups contain a flat list of consolidation units. You maintain the structure of
consolidation groups in the Manage Group Structure apps.

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Features

Run All Consolidation Groups

The consolidation monitor displays the consolidation groups and tasks in a similar way to the data monitor.
Since the tasks are dependent on the consolidation group, consolidation units are not visible.

Tasks can be run for consolidation groups individually or for all groups at once. You can run tasks that come
under the following task categories for all consolidation groups at once:

● Preparation for Consolidation Group Changes

● Reclassification
● Validation Consolidated Values

To do so, go to the context menu, choose More Tasks Execute All ConsGrps and choose the mode
you want to run the tasks in.

 Note

If you are using the old reporting logic, consolidation groups are represented in a hierarchy and tasks can
be run in the hierarchy.

Monitor Layout
The monitor displays, vertically, the organizational groups only. Therefore, the consolidation monitor
completes tasks for consolidation groups. No consolidation units are visible. A sub-consolidation is made
based on the consolidation groups.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.1.5.1.1 Reclassification Tasks in the Consolidation

Monitor

You can run the following reclassification tasks in the Consolidation Monitor:

● Interunit eliminations:

 Note

Interunit elimination (also known as intercompany or IC elimination) is achieved by the intercompany

eliminationreclassification function. From the group perspective, reciprocal payables and receivables,

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Group Reporting PUBLIC 127
 income and expense, or sales revenue and costs generated by internal transactions between
consolidation units within the same group should be eliminated.

Each automatic elimination task comes with a pre-delivered reclassification method, which may
include several rules that specify the settings for the following:
○ Posting the reclassification entries to the triggering consolidation unit, partner unit, or other
consolidation unit
○ Selection of financial statement (FS) items that trigger the reclassification from the source
account assignment to the destination account assignment
○ Source account and destination account assignment for reclassification

○ Interunit elimination of sales

This task performs elimination of sales between units in the consolidation group, which exist, for
example, if goods or service transactions take place between consolidation units.
The pre-delivered reclassification method for this task is S2010 (IC Elim. Sales), which is configured
with the document type 2E and posting level 20 (two-sided elimination entry). The automatic postings
are therefore not group dependent.
After this task is completed successfully, you are brought to the detailed reclassification log, where you
can check, for example, the reclassification method, journal entry and amount, consolidation unit,
partner unit, and FS item. This is the same for all the following automatic reclassification tasks in the
consolidation monitor.
○ Interunit elimination of other income/expenses:
This task performs the elimination of other income and expenses in the Profit and Loss (P&L)
statement
The pre-delivered reclassification method for this task is S2020 (IC Elimination of Other Income/
Expense in P&L), which is configured with the document type 2F and posting level 20 (two-sided
elimination entry).
○ Dividends elimination:
This task eliminates the dividends received from a consolidation unit belonging to the same
consolidated group.
The pre-delivered reclassification method for this task is S2030 (Dividends Elimination), which is
configured with the document type 2H and posting level 20 (two-sided elimination entry).
For more information, see Consolidation of Investments.
○ Interunit elimination of balance sheet:
This task performs the balance sheet elimination.
The pre-delivered reclassification method for this task is S2040 (IC Elimination Balance Sheet), which
is configured with the document type 2G and posting level 20 (two-sided elimination entry).
● Consolidation of Investments:
○ Investments/equity elimination
This task performs the automatic reclassification for elimination of investments and equity, including
non-controlling interests (NCI), dividends, changes in equity, and changes in ownership percentage.
The pre-delivered reclassification method for this task is S2100 (Investments/Equity Elimination),
which is configured with the document type 3A and posting level 30 (consolidation entry). The
automatic postings are therefore group dependent.
For more information, see Consolidation of Investments.
○ Total divestiture:
When a consolidation unit is divested from a consolidation group during the year, you can use this task
to adjust consolidated financial data. After this data is adjusted, the financial statements contain only
the data that arose during the time the consolidation unit was part of the consolidation group.

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128 PUBLIC Group Reporting
 The pre-delivered reclassification method for this task is S2180 (Total Divestiture), which is configured
with the document type 3Z and posting level 30 (consolidation entry).
For more information, see Consolidation of Investments.

Related Information

Consolidation of Investments (Rule-Based) [page 129]

1.1.5.1.1.1 Consolidation of Investments (Rule-Based)

The consolidation of investments (C/I) consists of the investments/equity elimination, the total divestiture, and
the dividends elimination tasks in the Consolidation Monitor.

Prerequisites

You have:

● Posted the group shares in the previous task for each consolidation group for the first consolidation.
After the first consolidation, you only need to post changes in group shares.
● Assigned a consolidation method to the consolidation unit in the Manage Group Structure app.
● Maintained the period for the first consolidation and for divestiture in the master data of the respective
consolidation group.

Context

Concept and Process

The consolidation of investments supports the following activities for consolidation units using the purchase
method:

● First consolidation:
○ Elimination of investments
○ Elimination of the capital, retained earnings, and other comprehensive income accounts
○ Calculation of the group share and non-controlling (NCI) interest for retained earnings accounts
● Subsequent consolidation:
Calculation of the group share and NCI for the net income, the other comprehensive income, and the
retained earnings accounts.
● Share changes:
Calculation of the group share changes and NCI for, the other comprehensive income, and the retained
earnings accounts. A manual journal entry is necessary to correct the allocation of the net income.

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Group Reporting PUBLIC 129
● Increase in capital:
Elimination of the changes in investments and capital value with no change in the group share.
● Total divestiture:
Reversal of the consolidation of investment postings.

 Note

The level of automation that can be reached by the rule-based C/I approach might be limited. Consider
Consolidation of Investments (Activity-Based) as an alternative or adjust by manual postings as required.
Rule-based consolidation using the equity method is not supported. If you assign the equity method to a
consolidation unit, the reported data is reversed and cannot be accessed in the reclassification task.

The automatic C/I elimination can be run from the Consolidation Monitor by updating the respective task or by
using the Reclassification app and selecting the respective method.

Configuration overview

The reclassification method S2100 – Investments/Equity elimination is configured along with the document
type 3A (posting level 30). Automatic postings are therefore group dependent. The method S2100 is assigned
to task 2100 Investments/Equity elimination.

This method includes the following steps:

Steps Elimination / Adjustment

010 – 061 First Consolidation

100 – 140 Subsequent Consolidation

210 – 241 Capital Increase / Decrease

350 – 367 Changes in Group Share

410 – 427

The reclassification method S2180 – Total Divestiture is configured along with the document type 3Z (posting
level 30). Automatic postings are therefore group dependent. The method S2180 is assigned to task 2180 Total
Divestiture.

The reclassification method S2030 – Dividends Elimination is configured along with the document type 2H
(posting level 20). Automatic postings are therefore not group dependent. The method S2030 is assigned to
task 2031 Dividends Elimination.

Reclassification is based on specific topics within the rule. These specific topics are described below:

● Percentage:
○ Periodic percentage: the calculation considers the periodic value from the financial statement (FS)
item where the percentage is recorded (S00001).
○ Complimentary percentage: the percentage recorded on the FS item is not directly used, but its
complement to one hundred is used instead.
○ On the percentage tab of the method, the FS items and the document type used to enter the group
share are selected.

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130 PUBLIC Group Reporting
  Note

The group share must be entered (using task 2140 Enter group shares) on the relevant group level
(posting level 30). If a consolidation unit (CU) is consolidated in multilevel groups with different group
shares, the percentage recorded on each group must be entered incrementally. For example, a unit is
consolidated in the subgroup Spain with an 80% group share and in the top group Europe with a 90%
group share. The percentage must then be posted to the groups as follows, 80% to Spain, and 10% to
Consolidation Group (CG)01 Europe through CUH1:

The FS item S00001 and the document type 39 must be used to record the group share.

● C/I Activity:
Depending on the activity selected, for example, first consolidation or subsequent consolidation and the
first and last consolidation year/period of the consolidation unit (set in the consolidation group
assignment), the reclassification steps are applicable or not applicable.
● Accounting Technique:
The reclassification steps only apply when the accounting technique in the step definition is identical to the
accounting technique in the method of the consolidation unit.
● Activity/Accounting Technique of Partner Unit (ACC. T Partner):
Indicates that the settings of the C/I activity and accounting technique apply to the partner unit and not
the consolidation unit.

In the rules configuration, the source FS items are selected by using selections. However, to ease the reading of
the rules in this document, FS items are mentioned explicitly in the figure.

 Example

The following table displays an example for first and subsequent consolidation including the dividends
elimination:

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Group Reporting PUBLIC 131
 Consolidation of Investments
Period
2: Total
divesti­
Period 1: First consolidation ture

PL
30
To­
PL30 tal
PL30
Con­ PL00-1 PL20 Divi­ Subse­ PL 02, di­
First
solid­ Part 0 Re­ dends quent 12, 22 ves­
Consoli­
ation ner Ste ported Elimina­ Consol­ PCC ti­
dation
Unit Unit p FS Item Data tion idation TOTAL tasks ture TOTAL

A B 010 172100 - Invest­ 200,00 -200,000 -200,0 200

ments 0.00 .00 00.00 ,
000
.00

010 1721OC - Elimi­ 200,000.

00
nation of invest­
ment, owner
consolidation
unit

B 011 1721HC - Elimi­ -200,000 200 200,00.

80% nation of invest­ .00 , 00

ment, held con­ 000
solidation unit .00

011 316000 - Re­ 200,00.0

0
tained earnings

040 311000 - Issued -175,00 175,000.

0.00
capital 00

041 316000 - Re­ -35,000.

tained earnings 00

050 314000 - Reval. 10,000. -10,000.0

surplus, before 00 0
tax

051 316000 - Re­ 2,000.00

tained earnings

319000 - Net in­

come - clearing

Group Reporting (FIN-CS)

132 PUBLIC Group Reporting
 Period
2: Total
divesti­
Period 1: First consolidation ture

PL
30
To­
PL30 tal
PL30
Con­ PL00-1 PL20 Divi­ Subse­ PL 02, di­
First
solid­ Part 0 Re­ dends quent 12, 22 ves­
Consoli­
ation ner Ste ported Elimina­ Consol­ PCC ti­
dation
Unit Unit p FS Item Data tion idation TOTAL tasks ture TOTAL

Div. 601000 - Inter­ -800,00 800,000.0

Elim est income 0.00 0
ina­
tion

316000 - Re­ -800,000.

tained earnings 00

317000 - Net in­ -800,000.

come 00

799000 - Net 800,000.0

income/loss
0

100 317000 - Net in­ -18,000. 3,600.0

come 00 0

100 317000 - Net in­ -800,00 160,00.

come 0.00 00

100 792000 - Net -3,600.

income - NCI 00

100 792000 - Net -160,00.

income - NCI 00

110 314X... - Rev. -28,000. 5,600.0

surplus, before 00 0
tax

110 321X... - NCI -5,600.

Rev. surplus, 00
before tax

Group Reporting (FIN-CS)

Group Reporting PUBLIC 133
 Period
2: Total
divesti­
Period 1: First consolidation ture

PL
30
To­
PL30 tal
PL30
Con­ PL00-1 PL20 Divi­ Subse­ PL 02, di­
First
solid­ Part 0 Re­ dends quent 12, 22 ves­
Consoli­
ation ner Ste ported Elimina­ Consol­ PCC ti­
dation
Unit Unit p FS Item Data tion idation TOTAL tasks ture TOTAL

140 316000 - Re­ -25,000. 5,000.0

tained earnings 00 0

140 316000 - Re­ -800,00 160,00.

tained earnings 0.00 00

140 321100 - NCI - -5,000.

Res. and re­ 00
tained earnings

140 321100 - NCI - -160,00

Res. and re­ 0.00
tained earnings

General principles:

● Investments account (172100) is fully eliminated in the holding against the retained earnings (316000)
in the consolidation unit. If not 100% of the holding owned, the NCI account (321100) is posted
accordingly.
● The capital accounts (311000 – 313000) are fully eliminated in the consolidation unit against the
retained earnings (316000) and the NCI (321100).
● The other comprehensive income accounts (314000 – 315100) are reduced by the NCI share that is
recorded in the corresponding NCI account (321200 – 321750).
● The net income (317000) is reduced by the NCI share that is recorded in the NCI accounts (321150 &
792000).
● When the consolidation unit is totally divested, the investments elimination in the holding is reversed
and all balance sheet accounts of the consolidation unit are cleared. Since the net income account
(317000) is a protected account, it is cleared directly but by using the account 319000 - Net income -
clearing.

The following figure shows the amounts generated by the reclassification and indicates the corresponding
posting level and method step for each amount. The total divestiture is not included in this figure, which
only shows the first consolidation and subsequent consolidation (method S2100 assigned to task 2100).

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134 PUBLIC Group Reporting
 Explanation of the steps:

Step Description

010 Investment is posted to the OC item (owner of consolida­

tion unit)

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Group Reporting PUBLIC 135
 Step Description

011 Investment is posted to the HC item (held consolidation

unit); item 1721OC and 1721HC balance to zero

040 The capital is fully eliminated against the retained earnings

(RE)

041 20% of the issued capital is posted to NCI and is reclassi­

fied from RE

050 The other comprehensive income (OCI) is fully eliminated

against RE

051 20% of OCI is posted to NCI

061 20% of RE is posted to NCI

100-140 Calculation of minorities is based on the group share

210 Investment is posted to the OC item

211 Investment is posted to the HC item; item 1721OC and

1721HC balance to zero

240 The capital 25 000 is fully eliminated against RE

241 20% of the issued capital is posted to NCI and is reclassi­

fied from RE

Related Information

Consolidation of Investments (Activity-Based) [page 152]

1.1.5.1.2 Preparation for Consolidation Group Changes

Run preparation for consolidation group changes to adjust reported, standardized, and eliminated data when a
consolidation unit is acquired by a consolidation group or divested from a consolidation group. After this data is
adjusted, the financial statements (FS) contain only the data that arose during the time the consolidation unit
was part of the consolidation group.

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136 PUBLIC Group Reporting
Prerequisites

You have:

● Checked the global parameters and ensured that the period is open
● Updated the assignments of your consolidation unit to your consolidation group (period/year of the first
consolidation, period/ year of divestiture.
● Run the preceding tasks before running Preparation for Consolidation Group Changes.

Context

When a consolidation unit is acquired by a consolidation group or divested from a consolidation group, the
financial data must be adjusted.

The task Preparation for Consolidation Group Changes automatically posts these adjustments. The following
table shows an overview of the adjustment entries for the purchase method:

Between First
Before Acquisi­ During First Con­ Consolidation and
tion solidation Divestiture During divestiture After divestiture

Adjustments Financial data is For balance sheet No adjustment. For balance sheet Financial data is
reversed. FS items, the fi- FS items, the fi- reversed.
nancial data of pe­ nancial data of pe­
riods prior to the riods prior to the
first consolidation divestiture is re­
is posted to the ac­ versed using the
quisition subitem. divestiture sub
The balance sheet item. The balance
FS item net in­ sheet FS item net
come is reclassi­ incomeis reclassi­
fied as net income fied as net in­
prior to first con­ come / clearing.
solidation.

Record type on Record type A Record type 0 Record type 0 Record type D
which the adjust­
ment is posted

The following table shows an overview of the adjustment entries for the equity method:

Between First
Before Acquisi­ During First Con­ Consolidation and
tion solidation Divestiture During divestiture After divestiture

Adjustments Financial data is Financial data is Financial data is Financial data is Financial data is
reversed. reversed. reversed. reversed. reversed.

Record type on Record type A Record type E Record type E Record type E Record type D
which the adjust­
ment is posted

For more information on record types, see Record Types [page 139].

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Group Reporting PUBLIC 137
  Note

For consolidated data (interunit eliminations), the partner unit is also evaluated for these adjustments.

Posting Levels

There are special posting levels for the adjustment entries.

The following table shows the posting levels in which entries were originally made, and the posting levels for the
associated adjustment entries:

Posting Level for Adjustment Entries for Consolidation

Original Posting Level Group Changes

Space - Reported Financial Data from Realtime Update 02 - Reported Data: Consolidation Group Changes

00 - Reported Financial Data 02 - Reported Data: Consolidation Group Changes

0C - Corrections to accounting data 02 - Reported Data: Consolidation Group Changes

0T - Rounding to Currency Translation 02 - Reported Data: Consolidation Group Changes

01 - Adjustments to Reported Financial Data 02 - Reported Data: Consolidation Group Changes

10 - Standardizing Entries 12 - Standardizing Entries: Consolidation Group Changes

20* - Two-Sided Elimination Entries 22 - Two-Sided Elimination Entries: Consolidation Group

Changes

 Note

The data records for the preparation postings for consolidation group changes are neither translated nor
carried forward.

Procedure

1. Open the Consolidation Monitor app.

2. Place the cursor on the consolidation group for which you want to prepare consolidation group changes
and on the relevant task and choose Update Run.
3. Check the results, using the log provided.

Postrequisite

After you run preparation for consolidation group changes, you can block the task.

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1.1.5.1.2.1 Record Types

Record types are used to identify the different postings created by the monitor tasks Preparation for
Consolidation Group Changes (PCC) to correct financial data for the following scenarios:

● E – Equity: The consolidation unit is consolidated using the at-equity method. Using this accounting
technique, the data of the consolidation unit cannot be included into the group statement and must
therefore be reversed.
● A – Acquisition: The consolidation unit is included in the consolidation group but the period of its first
consolidation is defined after the current period. Or, the consolidation unit has data in periods prior to the
first consolidation period, for example, it was included in another group. In this scenario the data of the
consolidation unit, prior to the first consolidation, cannot be included into the group statement and must
therefore be reversed. Note that this reversal of data can be made in any period prior to the period in which
the PCC task is run, even in closed periods.
● D – Divestiture: The consolidation unit is included in the consolidation group, but the date of the
divestiture is before the current period. In this scenario the data of the consolidation unit after the
divestiture date cannot be included into the group statement and must therefore to be reversed.
● 0 – Other postings: During the first consolidation (in the period of the first consolidation): For balance
sheet FS items, the financial data of periods prior to the first consolidation is posted to the acquisition
subitem. The balance sheet FS item Net Income is reclassified as Net Income Prior to First Consolidation.
During the divestiture (in the period of the divestiture): For balance sheet FS items, the financial data of
periods prior to the divestiture is reversed using the divestiture subitem. The balance sheet FS item Net
Income is reclassified as Net Income/Clearing.

1.1.5.1.3 Manual Posting

You can run the following tasks for manual postings:

● Manual eliminations with posting level 20

In addition to the automatic eliminations, you can post manual eliminations using the manual posting tasks
and the assigned document types. This task allows you to perform two-sided elimination manually for pairs
of consolidation units for posting level 20. That means a partner unit is required to make sure that this is
not a single-unit adjustment, but an elimination of values for two consolidation units.
When you run this task, you are redirected to the Post Group Journal Entries app, where you can select the
relevant document type (number 21~22) for manual eliminations. For more information, see Post Group
Journal Entries [page 37].
● Enter group shares with posting level 30
You run this task to manually post group shares with posting level 30, which means a consolidation group is
required. If a consolidation unit is consolidated in multilevel groups with different group shares, the
percentage should be entered on each group incrementally.

 Example

A unit is consolidated in the subgroup B for 80% group share percentage and in the upper group A for
90%. The corresponding group share must be posted on the group B for 80% and in the group A for
10%.

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 When you run this task, you are redirected to the Post Group Journal Entries app, where you can select the
document type 39 Group Shares and financial statement (FS) item S00001 Group Shares (%) to enter the
changes in percentage of group shares.
● Manual eliminations with posting level 30
You run this task to perform group-dependent eliminations for posting level 30. You can access the Post
Group Journal Entries app and select one relevant document type to post manual elimination entries.

1.1.5.1.4 Calculate Group Shares

Group shares can be calculated in the Calculate Group Shares (PL30) task to support rule-based, as well as
activity-based, consolidation of investment (C/I). In both scenarios, the Calculate Group Shares task is
optional. It helps you calculate the group shares of an investee based on the direct percentage of ownership.
This percentage of ownership is entered on the investment FS item of the consolidation unit (investor) and is
based on the consolidation unit’s investment in the partner unit (investee).

Activity-Based C/I Scenario

To process the activity-based C/I task, you do not have to calculate the group share yourself, because the
group share is calculated by the C/I task as a preparation step. Additionally, you can run the Calculate Group
Shares task in the Consolidation Monitor to calculate group shares on the respective group share FS item for
reporting purposes, such as a combined report, which includes equity, investments, and group shares.

 Note

If you have assigned the activity-based C/I task to the consolidation monitor, the system assumes you
chose the activity-based scenario. Therefore when reading the investment, the Calculate Group Shares task
ignores the data with an initial value for the Consolidation of Investments Activity. It is consistent with the
behavior of the activity-based C/I task. You can maintain investment items in the S-COI-INV (C/I
Investment) selection.

Rule-Based C/I Scenario

In this scenario, you need to provide the group share percentage in the percentage selection of the method
sequence step when defining certain reclassification rules for C/I.

The group share is then extracted from the selection that has been entered in the percentage selection. In
these selections, you need to specify FS items that contain the group share information. Here you have the
following options:

1. If the FS item S00001 is used in the percentage selection, you must manually maintain the share
percentage on FS item S00001 on posting level 30.
2. If the statistical items $000000SHD (Direct Shares) or $000000SHG (Group Shares) are used in the
percentage selection, you have to run the Calculate Group Shares task as a prerequisite for processing rule-
based C/I.

 Note

In the predefined selection S-COI-PERCENTAGE (Group Share Percentage) for percentages, both FS items
S00001 and $000000SHG are included. Do not record group shares on both FS items within the same
period, as this can lead to incorrect calculations.

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 If you haven’t assigned the activity-based C/I task to the consolidation monitor, the system assumes you
chose the rule-based scenario, therefore when reading the investment, the Calculate Group Shares task
also considers the data which have the initial value for Consolidation of Investments Activity.

1.1.5.1.5 Consolidation of Investments

Consolidation of Investments (C/I) deals with the elimination of investment on investors and of equity of their
subsidiaries (investee units). It calculates the non-controlling interests (NCI) of the eliminated investment and
equity and the differential amounts. Then it reclassifies the minority portion of profit and loss (P&L) reported
by the subsidiaries. The system performs these calculations and postings on the base of reported data for
investment and equity and group-dependent investment share percentages.

You can choose between two alternative approaches for C/I:

● Rule-based: The system performs C/I calculations and postings by processing a sequence of
reclassification steps which you define in reclassification methods. You then run several reclassification
tasks to which you have assigned the reclassification methods and document types for group-dependent
postings. For more information, see Consolidation of Investments (Rule-Based) [page 129].
● Activity-based: The system performs C/I calculations and postings by processing one automatic posting
task of category Consolidation of Investments. The behavior of this task is influenced by various
configuration settings which are predefined and delivered by SAP. To some extent you can influence the
configuration, for example by assigning alternative C/I methods to consolidation units, in the Manage
Group Structure app. The postings of the automatic C/I task are categorized in activities which reflect
various business transactions and are predefined and fixed by SAP, for example first consolidation,
subsequent consolidation, and total divestiture. For more information, see Consolidation of Investments
(Activity-Based) [page 152].

Configuration

You configure the usage of rule-based vs. activity-based C/I in the Assign Task Group to Dimension
configuration step. SAP delivers 2 task groups for the consolidation monitor:

● Task group S20 contains reclassification tasks 2100 and 2180 for rule-based C/I
● Task Group S21 contains automatic posting task 2101 for activity-based C/I

You choose to use rule-based vs. activity-based C/I by assigning either task group S20 or S21 for the
consolidation monitor. You must decide for one of the two alternative approaches, meaning that you cannot
use both approaches simultaneously.

Before you get started

If you want to use rule-based C/I, you have to maintain investment share percentages and group shares.

● You maintain the investment share percentages by flexible upload of reported financial data on investment
items which have a breakdown for quantity (with fix value Group Proportion (PRC) for unit of measure). You
provide the direct share which the investor owns on the investee unit in the quantity value field.
● For the group shares, you either maintain them (again in the quantity value field) by a group-dependent
manual posting (on posting level 30, task 2140) on those statistical items which appear in the percentage
selection of the reclassification methods for rule-based C/I. Alternatively, you can use the Calculate Group
Shares task (2141) in the consolidation monitor. This task calculates the group shares automatically based

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 on the direct shares which you have maintained in the investment data and posts the group shares to the
statistical items.

1.1.5.1.6 Consolidated Data Validation

Run the validation of consolidated data task to perform final validation checks on the consolidated data.

Prerequisites

You have checked the global parameters and ensured that the period is open.

Context

If you run this task in test and update run, you are redirected to the Manage Data Validation Tasks -
Consolidated Data [page 151] app.

After the task is complete, a detailed validation log is displayed showing the validation result and any error or
warning messages.

You can also use the Validation of Totals Data app to run the task.

Procedure

1. Open the Consolidation Monitor app.

2. Place the cursor on the consolidation group for which you want to validate consolidated data and on the
relevant task and choose Update Run.
3. Check the results using the log provided.

1.1.5.1.7 Additional Tasks in the Consolidation Monitor

You can run the following additional task in the Consolidation Monitor: Integration of transaction data into
consolidation group

 Note

This task is only applicable to customers who have an initial SAP S/4HANA release earlier than 1909 or who
have activated the new reporting logic. With the introduction of the new reporting logic which removes the
need to persist consolidated data separately, customers with an initial release 1909 or higher don’t need to

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 perform this task. You can create a customer message on SAP Service Marketplace for the FIN-CS-COR
component to activate the new reporting logic.

This task reads data from the database, applies the reporting logic, and records the results of each
consolidation group. The data recorded by this task is retrieved in the consolidated statement. You have to run
this task before analyzing the consolidated report.

1.1.5.2 Group Journal Entries

Group journal entries are the consolidation-specific journal entries you post to correct, standardize, or
consolidate reported financial data to the requirements of the group. In the posting, you use different
document types to fulfill these purposes.

This section describes the three apps available for posting, importing, and displaying group journal entries.

1.1.5.2.1 Post Group Journal Entries

With this app, you can make manual postings to adjust the reported financial data, standardizing entries, and
consolidation entries to the requirements of the group.

There are some consolidation tasks, for example, interunit eliminations and consolidation of investments,
leading to automatic postings in the system. In some cases, you may want to supplement automatic postings
with manual postings for financial statement (FS) imbalances, deferred income tax, or consolidation unit
balance adjustments, for example.

For information about the document types for manual posting, see the document types listed in Manual Journal
Entry part of Document Types and Posting Levels topic.

Key Features

Integration with Monitor

When performing the following manual posting tasks in Data Monitor or Consolidation Monitor in an update run,
you are brought to this app:

● Data collection
● Manual posting (posting level 10)
● Manual eliminations (posting level 20, 30)
● Enter group shares (posting level 30)

When executing the tasks from monitors or directly within this app, system checks task status in monitors, for
example if the required preceding tasks are complete or if the manual posting task is blocked or not. After task
execution, the task status is updated in monitors.

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Create Journal Entries
Based on the version, fiscal year, posting period, and document type you selected, you can specify the relevant
consolidation group, consolidation unit or consolidation unit pair, and the journal entry line items and enter the
relevant amounts in local currency or group currency.

 Note

Default values for the ledger, consolidation chart of accounts, and version are based on the settings in the
Set Global Parameters app.

After choosing a document type, press Enter key to display the respective consolidation unit or group
fields as follows:

● Display Consolidation Unit field when a document type of posting level 10 is selected.
● Display Consolidation Unit 1 and Consolidation Unit 2 fields when a document type of posting level 20 is
selected.
● Display Consolidation Group field when a document type of posting level 30 is selected.

After entering an FS item, press Enter key to refresh the relevant table fields with the available attribute
values for this FS item, for example, for a certain FS item, a subitem category may be filled in automatically and
only the allowed subitem values are available in the Subitem drop-down list. This is based on the breakdown
category you set for the FS item in the Define Financial Statement Items app.

The Check feature helps to verify the correctness of the created journal entries before posting.

You can use the Balance button to automatically calculate and fill in the amount for your selected line item so
that all line items balance out to zero.

 Note

After you specify line item details and choose the Post button, automatic lines can be generated to make
sure the balance sheet and P&L statement affected are balanced or deferred taxes are correctly posted.
The automatic posting items are configured in Customizing under SAP S/4HANA for Group Reporting
Specify Selected FS Items for Automatic Posting .

You can also use an existing journal entry or line item as a template to create new ones by selecting the
reference one and choosing Copy.

The following UI screenshot shows the process described above:

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Post Deferred Tax
To post deferred tax for a consolidation unit, you must

● Define its tax rate in the Methods tab in the Consolidation Unit - Create & Change app.
● Use a document type that has a Deferred Income Taxes attribute enabled. For more information, see
Document Types and Posting Levels [page 285].
● Assign the FS item roles for net income (ANI) and deferred tax to the corresponding FS items. For more
information, see Selected FS Items [page 280]
● Post a document that effects the net income. For more information, see Financial Statement Items [page
263].

If the document contains a profit impact, the automatic postings have indicator 1 (retained earnings) and the
profit is split in deferred tax with indicator 2 (deferred taxation) and remaining profit with indicator 1.

 Example

If you post a document without deferred tax, because you, for example, haven’t entered a tax rate, the
journal entry would look something like this:

Line Item FS item Amount Automatic indicator

000001 FS item in Balance Sheet 1,000

(B/S)

000002 FS item in P&L -1,000

000003 ANI B/S -1,000 1

000004 Profit P&L 1,000 1

If you maintain a tax rate of 40% for the consolidation unit and post a document with deferred tax, the
journal entry would look something like this:

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 Line Item FS item Amount Automatic indicator

000001 FS item in B/S 1,000

000002 FS item in P&L -1,000

000003 ANI B/S (317000) - 600 1

000004 Profit P&L (799000) 600 1

000005 Deferred tax (B/S) -400 2

(282100)

000006 Deferred tax (P&L) 400 2

(722000)

Reverse Journal Entries

You can reverse individual journal entries by selecting the journal entry to be reversed and choosing Reverse.
The system reverses the journal entry and updates the records in the database.

You can also reverse multiple journal entries (also called documents) in the Mass Reversal app. While doing so,
you select and reverse manually posted documents by various criteria, for example, by organizational unit,
version, time, task, or subassignment.

Save or Delete Journal Entries

You can also save created journal entries as drafts and make postings later. Before the posting takes place,
these draft journal entries can be deleted.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

Related Information

Document Types and Posting Levels [page 285]

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1.1.5.2.2 Import Group Journal Entries

With this app, you can post multiple manual journal entries into the system all at once, to adjust the reported
financial data, standardizing entries, and consolidation entries to the requirements of the group. Depending on
the posting type (Unit-Dependent Adjustments, Two-Sided Elimination, or Group-Dependent Adjustments), you
download a template file that contains the relevant fields to make the postings, enter the required information,
and upload the completed file back to the app. The data will be verified and updated into the database.

Key Features

Download a Template File

Choose the right template depending on the posting document type you want to use.

● Template 01 Unit-Dependent Adjustments is used for posting adjustment entries or standardizing entries to
the reported financial data. The relevant document types are:
○ 01: Manual correction of universal journal (0C)
○ 02: Manual correction of reported data (01)
○ 11: Manual standardizing in local currency, deferred tax, no automatic reversal in the subsequent
period (10)
○ 12: Manual standardizing in local currency, deferred tax, automatic reversal (10)
○ 13: Manual standardizing in local currency, no deferred tax or automatic reversal (10)
○ 14: Manual standardizing in local currency, no deferred tax, automatic reversal (10)
○ 16: Manual standardizing in group currency, deferred tax, no automatic reversal (10)
○ 17: Manual standardizing in group currency, deferred tax, automatic reversal (10)
○ 18: Manual standardizing in group currency, no deferred tax or automatic reversal (10)
○ 19: Manual standardizing in group currency, no deferred tax, automatic reversal (10)
● Template 02 Two-Sided Elimination is used for posting two-sided eliminating entries for consolidation unit
pairs. The relevant document types are:
○ 21: Manual elimination correction, automatic reversal (20)
○ 22: Manual elimination correction, no automatic reversal (20)
● Template 03 Group-Dependent Adjustments is used to post group elimination entries. The relevant
document types are:
○ 31: Manual consolidation adjustments, automatic reversal (30)
○ 32: Manual consolidation adjustments, no automatic reversal (30)
○ 39: Group shares (30)

 Note

The numbers in parenthesis denote the posting level for each document type. For more information about
document types, see Document Types and Posting Levels [page 285].

Enter Data in the File

The file is divided into Header Data and Line Items sections. Below is a list of the required fields, which vary
depending on which template type you choose:

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● Header Data
○ Journal Entry ID: A temporary identifier used to differentiate journal entries in the file. Input a positive
integer following an increasing sequence. Note that rows with the same journal entry ID should have
identical header data.
○ Document Type: Input a two-digit number. See the above list of supported document types.
○ Ledger: Enter the relevant consolidation ledger, for example, Y1.
○ Consolidation Chart of Accounts: Y1.
○ Consolidation Version: Enter the relevant actuals version, for example, Y10.
○ Fiscal Year (4 digits) and Posting Period (3 digits).
○ Consolidation Unit: Input the ID of the consolidation unit for which you are making the manual posting.
This field moves to Line Items part in the template 02 Two-Sided Elimination.
○ Consolidation Group: Only relevant for the document types 31 and 32.
● Line Items
○ Line Item: A 6-digit number identifies a single item of a journal entry. Each row should have a different
ID.
○ Financial Statement Item: The identifiers of financial statement items. See Define FS Items [page 268]
for the list of your configured financial statement items.
○ Partner Unit: Only required in the template 02 Two-Sided Elimination. Rows with the same journal entry
ID should have the same pair of consolidation units.
○ Value in Local Currency: Only available in the template 01 Unit-Dependent Adjustments.
○ Value in Group Currency: A required field except for document types 02, 11, 12, 13, and 14.

When filling out the file, do not change its layout or format except for document type 39 (Group shares), which
is based on quantity and the base unit Percentage. When entering data with document type 39, you need to
first unhide the technical name row (row 6) and replace the column text AmountInGroupCurrency with
QuantityInBaseUnit, then enter the group share percentage for the relevant consolidation unit/group in
data area of this column. Changing the description row (row 7) from *Value in Group Currency to *Quantity is
optional.

Verify Data

After uploading the completed file, choose the Check button to verify the uploaded data. If the system detects
errors, you can choose the relevant row to navigate to the Post Group Journal Entries [page 37] app and correct
the data on header or line item level.

Post

When the data is verified, choose Post to post the journal entries into the database. This will check and update
the status of the following tasks in Data Monitor [page 8] and Consolidation Monitor [page 125] depending on
which document type you selected during importing:

● Data collection
● Manual posting with posting level 10
● Manual eliminations with posting level 20
● Manual eliminations with posting level 30

After that, you can view the details of each posting by choosing Show Log to navigate to the Task Logs [page
52] app.

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  Note

The imported journal entries are first added to the Post Group Journal Entries app as drafts with the Draft
Entry Source: 1 (Imported from File). Only after you successfully post these draft entries or you upload a
new file, these drafts are removed.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.1.5.2.3 Display Group Journal Entries - With Reporting

Logic

With this app, you can display line items of posting documents with all posting levels (00~30), including data
updated ad hoc, adjustments to reported data, standardized data, eliminations, and consolidation entries. The
data records have the new reporting logic applied.

 Note

This app has implemented the new reporting logic and is ready for use by the customers with an initial
release SAP S/4HANA 1909 or higher. Customers with an initial release earlier than 1909 and haven't
activated the new reporting logic should use the Display Group Journal Entries [page 43] app instead. To
activate the new reporting logic, create a customer message with the FIN-CS-COR component on SAP
Service Marketplace.

Key Features

This app provides the following key features:

List of Journal Entries

By specifying the relevant filters, such as consolidation units/groups, and the fiscal year/period, you can
restrict the list to the journal entries that you require.

In addition, you can choose any consolidation unit hierarchy, profit center hierarchy, or segment hierarchy to
show the data records according to your hierarchy definitions in the Manage Global Hierarchies app. In this
case, you can also make entries in the Consolidation Unit Eliminated, Profit Center Eliminated, or Segment

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Eliminated fields respectively to narrow down the data records displayed. Note that the virtual dimensions that
have a suffix "_ELIM" are also available for selection and provide elimination values at posting level 20 or 22
(Two-sided elimination entry). Alternatively, you can enter $ to deselect the relevant hierarchies and thereby
not derive any elimination members.

For more information about the derivation logic for consolidation groups and for elimination members, see
Reporting Logic (New) [page 224].

Drilldown to Line Items

By choosing the individual document number links, you can navigate to the detail page of each group journal
entry and their line items, which are persisted in the consolidation journal database (ACDOCU table). However,
note the following exception:

In the case of documents that are read from the universal journal (ACDOCA table) and therefore have the
following attributes, you are brought to the detail page of the original accounting (FI) documents:

● Document Type: 0F (Real-time accounting)

● Posting Level: Empty value (Real-time update)
● Currency Translation (CT) Indicator: 0 (Group currency value derived from the source data record, for
example by means of a real-time update from the universal journal or by flexible upload)
● Posting Period: Not equal to 0 (balance carryforward period)

The drilldown function is achieved by integrating with the accounting app Manage Journal Entries. Note that
the business catalog SAP_SFIN_BC_GL_JE_PROC (General Ledger - Journal Entry Processing) is required for
the drilldown to accounting document line items. This business catalog is not included in any standard
business roles delivered for Group Reporting as described under Prerequisites [page 4]. You need to explicitly
add the business catalog to a business role and assign the role to the relevant users.

 Note

For technical reasons, fields marked as Technical Use Only are selected by default when you choose the
Settings icon (). Please keep these fields selected.

Drill-Through from Reports

From group analytical reports, you can also drill through to this app with the filter criteria prepopulated, so that
only the journal entries that interest you are displayed by default. From here, you can also look at their line item
details. Note the drill-through function only works properly if you expand any hierarchies, such as FS item
hierarchy, to the lowest level in the report.

 Example

In Group Data Analysis, from the data area of consolidation unit CU01 under the hierarchy node CU0_ELIM
(CU0 is defined as a parent node for CU01 when defining consolidation unit hierarchy), choose Jump To
Display Group Journal Entries - With Reporting Logic from the context menu of a GC Amount figure of FS
item 411100 (Sales of goods) with posting level 20 (Two-sided elimination entry). You are brought to this
app, which displays the following journal entry details restricted by the same filter criteria above:

● Document number and line item

● Document type
● Subitem category and subitem
● Additional comments in Text field

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  Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

1.1.5.3 Data Validation

Data validation is a required step in both the data preparation phase and the consolidation phase. The
consistency of reported, standardized, and consolidated financial data must be checked according to the
validation method you assigned to each consolidation unit or consolidation group. You can run data validation
and check the validation result by using the Manage Data Validation Tasks apps.

This is a short demo of how to use the Validation solution, from defining validation rules and methods,
assigning validation methods to consolidation units or groups, running validation for your specified period and
consolidation units or groups, to viewing validation results and drilling through to their data source (English
only):

Open this video in a new window

 Note

Captions/subtitles are available for multiple languages. Simply click the CC button at the bottom right of
the video player to see which languages are supported.

The following section describes the Manage Data Validation Tasks - Consolidated Data app that is relevant to
the validation task type for the consolidation phase.

1.1.5.3.1 Manage Data Validation Tasks - Consolidated

Data

With this app you can run consolidated data validation for your specified fiscal period and consolidation
groups. Also, for each consolidation group, you can check the validation result that is broken down into the data
sets verified against each validation rule, that is, if the data passed or failed the validation rule and the failure
root causes.

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Key Features

This app provides the following key features:

Integration with Monitor

When performing the Consolidated Data Validation task for one or more consolidation groups in either a test
run or an update run in Consolidation Monitor, you are brought to this app, with the validation results displayed
in a list, one row for each consolidation group.

The following available features are same as validation for reported data:

● Run New Validation

● Revalidate
● Show Result Analysis
● Check Result Details
● Drill Down

The only difference is that the validation run and results are at the consolidation group level. For detailed
explanations and app screenshots, see Manage Data Validation Tasks - Reported Data [page 45].

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

1.1.5.4 Consolidation of Investments (Activity-Based)

Consolidation of investments (C/I) eliminates investments relationship that exists between consolidation units
in a consolidation group.

In the process, a parent company's investments are eliminated against the stockholders' equity of a subsidiary.
During the time span of this investment relationship, different activities (events) can occur that require
elimination and adjustments in consolidation. The following activities are supported by the consolidation of
investments:

● First consolidation
● Subsequent consolidation
● Step acquisition
● Capital increase and decrease
● Partial and total divestiture

In group reporting, the following approaches are available:

● Rule-based consolidation of investments. For more information, see Consolidation of Investments (Rule-
Based) [page 129]
● Activity-based consolidation of investments, which is described hereafter.

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1.1.5.4.1 Before You Get Started

Before you can start activity-based consolidation of investments, you must have completed the activities
mentioned in the topics below. Since these activities are not directly part of the consolidation of investments
process, we have provided an overview of each activity for reference.

1.1.5.4.1.1 Group Structure

For consolidation of investments, you need to define the group structure including the following:

● Consolidation groups
● Consolidation units, including the following:
○ Start and end of the assignment
○ Fiscal year/period for the first consolidation and the divestiture
○ Consolidation method

For more information, see Group Structure [page 153] and Manage Consolidation Group Structure - Unit View
(New) [page 253].

1.1.5.4.1.2 Additional C/I Control Data

Additional C/I control data is used to track business activities that occur during a period, such as capital
increase or step acquisition

Why does additional Consolidation of Investments (C/I) control data need to

be collected?

Activity-based consolidation of investments automatically posts the adjustments and eliminations needed
because of the investment relationship between consolidation units. This is possible only when additional C/I
control data is reported to complement the data reported by the consolidation units with only financial
statement (FS) items and subitems.

Additional C/I control data is reported using the following fields:

● Investee:
Identifies the subsidiary to be treated in the consolidation of investments
● Activity:
Drives the posting logic of the consolidation of investments
The following activities are supported:
○ 01 First consolidation
○ 02 Subsequent consolidation
○ 05 Increase in capitalization

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 ○ 06 Decrease in capitalization
○ 07 Step acquisition
○ 10 Partial divestiture
○ 11 Total divestiture
● Activity number:
Sequential number (internally assigned) that identifies a C/I activity of an investee unit at a posting date
(or period)
● Posting date:
Can be used to sequence activities of an investee unit within a period
● Unit of measure/Quantity:
Used to report the direct ownership percentage and to calculate the group share based on the group
structure information

How can additional C/I control data be collected?

Additional C/I control data can be collected using flexible upload or it can be assigned automatically by the
system. For flexible upload, use the dedicated document type (0B) for C/I control data.

● Investee
○ For equity FS items, the investee is automatically replicated from the consolidation unit
○ For investments FS items, the investee can be assigned by the user, or automatically replicated from
the partner unit

● Activity
○ Manual assignment: the following activities must be assigned to the investment or equity FS items:

Activity Investments FS items Equity FS items

01 - First consolidation X X

02 - Subsequent consolidation - X

05 - Increase in capitalization X X

06 - Decrease in capitalization X X

07 - Step acquisition X -

10 - Partial divestiture X -

11 - Total divestiture X -

○ Automatic assignment: Activity 02-Subsequent consolidation is automatically assigned to the

following:
○ Net income FS item calculated by the Calculate Net Income task or in group journal entries on
posting levels 01-10
○ Currency difference FS item calculated by the Currency Translation task

 Note

For consolidation units consolidated using the equity method, automatic postings required for the
subsequent consolidation (known as equity holding adjustments) are not started by the activity, but by

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 the scope of data which corresponds to the selection of the FS item and subitem. For more
information, see Accounting Techniques [page 161].

● Activity number: automatically assigned. The same number is assigned for a unique combination of
investee, activity, and period/posting date. For example:

● Period/Posting date: manually assigned (optional)

● Unit of measure/Quantity:
○ Manually assigned on investments FS item for direct ownership share
○ Automatically assigned to the statistical FS items for the group share calculated by the Calculate
Group Shares task.
○ Manually posted statistical FS items for deviating shares. For more information, see Manual Posting
[page 139].

How can Activity sequence be defined?

Within one period, several activities can occur for one investee unit. For example, a step acquisition and an
increase in capitalization occur in the same period.

There is a pre-defined sequence of activities that the consolidation of investments processes by default:

No Acitvity Description Up to here

1 01 First consolidation

4 05 Increase in capitalization

5 06 Reduction in capitalization

6 07 Step acquisition

8 08 Partial transfer

9 09 Total transfer

11 10 Partial divestiture

12 11 Total divestiture x

17 02 Subsequent consolidation

When you need a different sequence to represent the actual sequence of business activities, you can report
additional C/I control data with different posting dates to attribute the desired sequence of activities.

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1.1.5.4.1.3 Financial Statement Items

You define the financial statement (FS) items used in the consolidation of investments postings using the
following:

● FS item role attribute

● Non-controlling interest (NCI) target attribute
● Selections

Therefore, it is enough to assign correct attributes to FS items to configure automatic consolidation of

investments postings. For more information, see Define FS Items [page 268].

The following role attribute must be assigned to FS items:

Financial Statement Items FS Item Medium Description FS Item Role

163100 Goodwill S-A-GOODWILL (Goodwill)

163190 Goodwill, Impairment S-A-GOODWILL-IMP (Goodwill, Impair­

ment)

171000 Investments accounted for using equity S-A-INV-AT-EQUITY (Investment at

method Equity)

310000 Goodwill Elimination S-GOODWILL-ELIM (Goodwill Elimina­

tion in Equity)

318000 Net income partial divestiture S-NET-INC-PART-DVIEST (Net in­

come for partial divestiture)

319000 Net income - clearing S-NET-INC-CLEARING (Clearing C/I)

512000 Gains on the sale of shares S-P-SHARE-GAIN (PL sale of shares)

516000 Gain on bargain purchase S-P-BARGAIN-PUR (Bargain purchase

P&L)

572000 Impairment of goodwill S-P-GOODWILL-IMP (GW Imp P&L)

711000 Share of profit - associates / JV at S-P-SHARE-EM (Share of EM)

equity method

792000 Net income - NCI S-NCI-NET-INC-PL (NCI - Net income

P&L)

16300D Clearing account - Bargain purchase S-A-NC-BARGAIN-CL (CL - Bargain

purchase)

The following target NCI (non-controlling interest) FS items are assigned to the delivered FS items:

Financial Statement Item FS Item Medium Description Non-Controlling Interest Target

310000 Goodwill Elimination Non-controlling retained earnings

(321000)

311000 Issued capital NCI - Reserves and retained earnings

(321100)

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 Financial Statement Item FS Item Medium Description Non-Controlling Interest Target

312000 Share premium NCI - Reserves and retained earnings

(321100)

313000 Treasury shares NCI - Treasury shares (321700)

314000 Revaluation surplus, before tax NCI - Revaluation surplus before tax
(321200)

314050 Income tax on revaluation surplus NCI - Income tax on revaluation surplus
(321210)

314100 Re-measurements of defined benefit NCI - Re-measurements of defined ben­

plans, before tax efit plans, bef. tax (321250)

314150 Tax on re-measurements of defined NCI - Tax on remeasur. defined benefit

benefit plans plans (321260)

314200 Non-recyclable hedging reserve, before NCI - Non-recyclable hedging reserve,

tax before tax (321300)

314250 Income tax on non-recyclable hedging NCI - Income tax on non-recyclable

reserve hedging reserve (321310)

314300 Non-recyclable fair value reserve, be­ NCI - Non-recyclable fair value reserve,
fore tax before tax (321350)

314350 Income tax on non-recyclable fair value NCI - Income tax on non-recyclable fair
reserve value reserve (321360)

314400 Fin. liability at FVTPL credit risk reserve, NCI - Fin. liability FVTPL credit risk re­
before tax serve, bef. tax (321380)

172100 Investments in subs, JV and associates, NCI Investments in subsidiaries, JV and

GV associates, GV (321721)

 Note

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

Not all equity FS items and NCI FS items are supported for the Equity method. For equity-related FS items,
see the last table below that lists the selections for equity holding adjustments.

The following selections are delivered to identify the investments FS items and the equity FS items:

Selection ID Description

S-COI-INV COI - Investments

S-COI-EQUITY COI - Equity

The following selections are delivered to define the reported financial data for the equity holdings adjustments:

Scope of Reported Data Selection ID Selection Description

1 (Annual Net Income) S-SEL-EHA-PL Equity holdings adjustment in P&L

4 (Currency Translation Difference) S-SEL-EHA-CTD Equity holdings adjustment from CT dif­

ferences

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1.1.5.4.2 Posting

1.1.5.4.2.1 Basic Principles

First Consolidation

During consolidation of investments (C/I), all investment relationships between companies in your corporate
group are eliminated. This is accomplished by eliminating the value of the parent companies’ investments
against the corresponding portion of the subsidiary stockholders’ equity. This procedure is called first
consolidation.

Exactly how elimination takes place depends on how you define C/I methods, which you assign to each
relevant consolidation unit.

Subsequent consolidation

Subsequent consolidation involves the posting of adjusting entries as a result of changes in investee equity (for
example, retention of profits or distribution of dividends) and not changes in investments.

The subsequent consolidation activity only comprises the adjustment of non-controlling interest (NCI) in
equity capital.

Some events require both a first and subsequent consolidation to be recorded for a consolidation unit, for
example, if equity holdings are acquired during the year and elimination takes place on the purchase date.

1.1.5.4.2.2 Consolidation of Investments Process

When can I start the consolidation of investments?

You can run consolidation of investments (C/I) for a consolidation group in the final period of a reporting time
frame. Consolidation takes place for the period entered in the global parameters. Prior to running C/I, you need
to have completed the steps in the section Before You Get Started. Only then can you be sure that you have
entered all the relevant data and made all the appropriate settings in the system.

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Which units are included in the consolidation of investments?

You run C/I from the consolidation monitor for one or more consolidation groups. To determine which unit of a
consolidation group is to be consolidated for the first time, you specify a year and period of first consolidation
for each consolidation unit in the group structure definition. When you run C/I, the system reads the date of
first consolidation for each unit to determine whether it is to be included.

Can I run the consolidation of investments to fulfill different statutory

requirements?

When you define the method, you need to set up the treatment of goodwill and negative goodwill that is legally
required for your group. If you are consolidating a multiple-level group, you can specify whether you want to use
group shares or direct shares as a basis for calculation. When you run C/I, you do not need to make any
additional specifications to take account of legal requirements. You simply need to ensure that you have
assigned the FS item role for the relevant FS items, which is used to determine FS items in C/I postings. For
more information, see FS Item Attributes [page 264].

How do I run a consolidation of investments?

You run C/I from the consolidation monitor. It is recommended that you to initially run C/I in test mode, so that
you can use the resulting audit trail to analyze the postings that the system generates in an update run. C/I
entries are only posted when you run C/I in update mode for a consolidation group.

All tasks for a consolidation group must be completed and blocked in the data monitor before you can run C/I
for that group in update mode in the consolidation monitor. You can run a test run with original list regardless of
the statuses in the data monitor. However, before you do this you still need to have entered all the relevant
additional financial data for C/I. The statuses in the consolidation monitor show for which consolidation groups
C/I has been run.

What happens if I run C/I again in update mode?

The system recognizes that C/I entries have already been posted for the consolidation group using the special
C/I document type (3B). It reverses all documents from the previous run and then posts new ones. The new
C/I run is posted to the database. C/I can therefore be repeated as often as required.

Do I need to post any manual entries for the consolidation of investments?

The C/I program generates entries automatically for a variety of activities. However, to enable it to do this, you
need to specify selected items for posting and you must define document types. You also need to assign C/I
methods to the consolidation units.

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Group Reporting PUBLIC 159
If necessary, you can post consolidation entries manually by choosing the manual posting function in the
application menu.

Can I see how the system carries out the postings?

Once processing is finished, a detailed audit trail is displayed in the form of a hierarchical list that you can
expand and collapse by consolidation group, consolidation unit, activity, and item. The list shows the base
values for calculation (for example, the book value and ownership percentage), interim results of calculations
(for example, the group share and non-controlling interest in equity capital), and the final results (that is, the
actual documents posted).

How do I create aggregated financial statements?

The C/I methods assigned to the individual consolidation units determine whether and to what extent their
financial data is included in the aggregated statements. For units consolidated using the purchase method, for
example, the values of assets and liabilities are included in the aggregated statements in full.

How does the system process my data?

C/I is accomplished by means of entries automatically posted for various activities. In order to process each
activity, the system reads the relevant additional C/I control data. When you run C/I, all activities are processed
in the default sequence, taking into account your specifications for investee unit activities. If changes in
investments or investee equity are entered more than once during the time period for which a first
consolidation is run, the cumulated amounts for these values are used in C/I.

From the changes in investments data, the system automatically determines the applicable investment
structure for the consolidation. You can specify whether you want to run C/I on the basis of direct shares or
group shares. You make this setting in the C/I method. The C/I method assigned to the consolidation units
determines how consolidation entries are posted. The main differences in C/I posting result from the use of
different accounting techniques, in other words the purchase or equity method.

Related Information

Before You Get Started [page 153]

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1.1.5.4.2.3 Accounting Techniques

Use

You use the accounting technique to specify to which extent the individual financial statement data of the
investee unit is used to produce consolidated financial statements.

Features

The system supports the following accounting techniques:

● Purchase Method
The individual financial statements of an investee unit consolidated using the purchase method are
included in their entirety in the consolidated financial statements. The investment in the consolidation unit
that has been consolidated using the purchase method or its equity is eliminated completely from the
automatic consolidation of investments.
● Equity Method
If an investee unit is consolidated using the equity method, then its individual financial statement data is
not included in the consolidated financial statements. Changes in investee equity or equity holdings
adjustments for the equity-method investee unit result in an adjustment of investment book values in the
consolidation of investments. The equity units are not displayed in reporting.

The accounting technique is a property of an investee unit in a specific consolidation group. Therefore, you
specify it in the consolidation of investments method. Since the method assignment depends on the
consolidation group, you can specify the desired accounting technique for the respective investee unit for each
consolidation group.

1.1.5.4.2.4 Treatment of Acquisitions in a Consolidation

Group

Use

The treatment of an acquisition determines whether acquisitions of investee units in a consolidation group are
calculated on the basis of direct shares or group shares.

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Features

The group share and non-controlling interest (NCI) share of investments and equity in acquisitions of an
investee unit are evaluated on the basis of the current percentages of ownership.

We distinguish between two different types of treatment:

● Acquisitions with direct shares

● Acquisitions with groups shares

If acquisitions are calculated on the basis of direct shares, only investment paths between the immediate
upper units and the investee unit are taken into account; group shares of the remaining upper units are not
taken into account.

The entire ownership grid is taken into account when using acquisitions with group shares . The group share in
the investee unit results from taking into account all investment paths that lead from the parent units of the
consolidation group to the investee unit.

Activities

The treatment of an acquisition is a property of an investee unit in a specific consolidation group. Therefore,
you specify it in the consolidation of investments method. You decide whether acquisitions are calculated using
direct shares or group shares for the respective investee unit by assigning the desired group-dependent
method.

1.1.5.4.3 List

You have the following options to analyze the activity-based consolidation of investment (C/I) related data and
task results:

● Task log: You can access it from the Consolidation Monitor (classic list)
● Using the Display Group Journal Entries app
● Using the Group Data Analysis (New) and Group Data Analysis - With Reporting Rules (New) apps
● Specific (classic) lists for Changes in Investee Equity, Changes in Investments, Group Shares, and Equity
Holdings Adjustments

Related Information

Consolidation Monitor [page 125]

Group Data Analysis (New) [page 233]
Group Data Analysis - With Reporting Rules (New) [page 238]
Changes in Investee Equity [page 164]
Changes in Investments [page 164]

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Group Shares [page 164]
Equity Holdings Adjustments [page 165]
Group Journal Entries and Group Data Analysis [page 163]

1.1.5.4.3.1 Group Journal Entries and Group Data Analysis

Next to the task log of consolidation of investments (C/I), you can use the Display Group Journal Entries,
Display Group Journal Entries - With Reporting Rules, Group Data Analysis, and Group Data Analysis - With
Reporting Logic apps to analyze C/I. You can, for example, filter, group, or sort data to build C/I specific
analysis lists. You can use generic app functions to store variants or save your list as a tile for re-use purposes.

For C/I-specific analysis make use of the following data model specifics:

● The Investee Unit field is filled with C/I-specific data. This field is reserved for the C/I function.
Example 1: You can filter to exclude all empty Investee Unit fields to only see C/I relevant data.
● All data that controls the activity-based C/I task has the C/I Activity (consolidation of investment activity
type) and Activity Number (consolidation of investments activity) filled.
Example 2: You can identify the reported data on posting level 00 that controls the C/I task by using a filter
to exclude all empty C/I Activity fields.
Example 3: In the Display Group Journal Entries app, you can identify reported data on equity/investment
financial statement (FS) items that is not yet assigned to a C/I Activity by using a filter to exclude all empty
Investee Unit fields and include all empty C/I Activity fields. If all changes are assigned to C/I Activity, the
resulting data records balance to zero.

● The Investee, C/I Activity (Investment Activity Type), and C/I Activity Number (Investment Activity
Number) fields are filled for all results of the C/I task and the C/I Activity Number (Investment Activity
Number) is consistent to the reported C/I control data.
Example 4: You can retrace the root-cause of the C/I task result, for example, by grouping the C/I Activity
Number field (or other fields as required, such as FS Item, Transaction Type, or Posting Level).

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Related Information

Display Group Journal Entries - With Reporting Logic [page 149]

Display Group Journal Entries [page 43]
Group Data Analysis (New) [page 233]
Group Data Analysis - With Reporting Rules (New) [page 238]

1.1.5.4.3.2 Changes in Investments

The report for changes in investments shows the equity holdings of a consolidation unit. It lists the
consolidation of investments (C/I) activities for which data was entered, the investment book value in local and
group currency, and the direct investment share.

You can access the changes in investment report from the task log of consolidation of investments.

1.1.5.4.3.3 Changes in Investee Equity

The report for changes in investee equity shows changes in the stockholders’ equity of consolidation units in a
group. This data is listed by consolidation of investments (C/I) activity. Equity item values are displayed in both
local and group currency for each activity, and for each period up to the fiscal year you specify. You can access
the changes in investee equity from the task log of consolidation of investments.

1.1.5.4.3.4 Group Shares

The system uses changes in investments data to calculate the current percentage (from the direct investor's
point of view) of investments. These are called direct shares.

Group shares are the percentage of investments from the parent company’s point of view for a certain group. If,
for example, consolidation unit A holds an 80% share in unit B, which in turn holds a 75% share in unit C, the
group share in unit C is 60%.

The system calculates direct shares and group shares on the fly when processing tasks. For analytical
purposes, you can run the Calculate Group Shares (Calculate Grp Shares %) task from the consolidation
monitor. The system automatically calculates direct shares and group shares and posts them on the
appropriate statistical items.

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164 PUBLIC Group Reporting
1.1.5.4.3.5 Equity Holdings Adjustments

The report for equity holdings adjustments shows the equity data entered for a consolidation unit in a
particular period. Equity data can only be displayed for units consolidated using the equity method. You can
access the changes in equity holdings from the task log of consolidation of investments.

1.1.5.4.4 Activities

Prerequisites:

You have defined the settings for the consolidation of investments consistently.

Features

The consolidation system supports automatic posting for C/I activities, such as first consolidation, subsequent
consolidation, changes in investee equity, and divestitures.

For each transaction, the system posts a document with posting level 30. Within a document, the fields of the
investee unit and consolidation group roles are always filled and constant. For complex activities such as
divestitures, the system requires information about consolidation of investments postings from previous
activities. This information is recorded in statistical items. The statistical items must all be unique. There are a
number of different types of statistical items:

● Statistical equity items

● Statistical net income items
● Adjusted statistical net income items
● Statistical scope of reported data
● Statistical goodwill items

With the exception of statistical annual net income, all statistical postings are universal, which means that they
do not depend on the accounting technique. If an investee is, for example, consolidated with the purchase
method, the system additionally posts the statistical postings as if the investee were consolidated using the
equity method.

Postings of consolidation of investments extensively depend on the sequence in which the system processes
the defined consolidation of investments activities. The sequence depends on the following factors:

● Sequence of activities
● The sequence in which the consolidation units of the investment hierarchy are processed

The overall sequence of the activities is as follows:

1. The system derives an investment hierarchy from the collected additional C/I control data for changes in
investments.

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Group Reporting PUBLIC 165
2. For each consolidation unit, the system sorts the defined activities according to the default sequence of
activities.
3. The system creates the overall sequence of activities by merging the investment hierarchy and the default
sequence.
1. The system works through each investment hierarchy level from top to bottom.
2. For each hierarchy level, the system goes through the consolidation units in alphanumerical order.
3. For each consolidation unit, it processes all activities up the stop-here threshold.
4. Then it processes the activities beyond the threshold. In this step, the system uses the reverse
sequence of the consolidation units.

1.1.5.4.4.1 Initial Example: Activities

The following scenarios describe the additional consolidation of investments (C/I) control data and represent
the initial situation for all subsequent examples of each respective activity. This ensures that all examples have
the same foundation and can be compared. The documents displayed in the following examples may, for
example, differ in the sequence of line items from the documents actually posted by the system.

C/I Settings

The examples below use the following C/I settings:

● Consolidation on a monthly basis

● Goodwill (positive differential amount) is directly eliminated.
● Negative goodwill (negative differential amount) is directly written off.

Scenarios

Scenario 1 (for examples of direct activities)

Period 3

● The consolidation units P, A, B, C, and U are assigned to consolidation group CG1.

● Period 3 is the period of first consolidation for all consolidation units.
● Parent unit P owns 75% of the shares in consolidation unit A.
● Parent unit P owns 75% of the shares in consolidation unit B.
● Parent unit P owns 50% of the shares in consolidation unit C.
● Consolidation unit A owns 80% of the shares in consolidation unit U.
● Consolidation unit A reports an investment of 1,000 in consolidation unit U.
● Consolidation unit U reports common stock of -1,000 in its first consolidation.
● In subsequent consolidation, consolidation unit U reports retained earnings of -100 and currency
translation differences of -100.

Scenario 1

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166 PUBLIC Group Reporting
The system generates the following activities in period 3 based on the settings for the first consolidation period
and the reported financial data:

● First consolidations of consolidation units P, A, B, C, and U. The system posts only one document – for
investee unit U – because no investment book values or equity were reported by the other investee units.
(See the sections First ConsolidationFirst Consolidation [page 168] and Example: First Consolidation [page
169].)
● Subsequent consolidation for investee unit U.
(See Subsequent Consolidation [page 182] and Example: Subsequent Consolidation [page 183].)

Scenario 2 (for examples of indirect activities)

Period 3

● Consolidation units P, A, B, C, U, and V are assigned to consolidation group CG1.

● Period 3 is the period of first consolidation for all consolidation units.
● Parent unit P owns 75% of the shares in consolidation unit A.
● Parent unit P owns 75% of the shares in consolidation unit B.
● Parent unit P owns 50% of the shares in consolidation unit C.
● Consolidation unit A owns 50% of the shares in consolidation unit U.
● Consolidation unit U owns 80% of the shares in consolidation unit V.
● Consolidation unit U reports an investment of 1000 in consolidation unit V.
● Consolidation unit V reports common stock of -1000 in its first consolidation.
● In subsequent consolidation, unit V reports retained earnings of -100 and currency translation differences
of -100.

Scenario 2

The system generates the following activities in period 3 based on the settings for the first consolidation period
and the reported financial data:

● First consolidations of consolidation units P, A, B, C, U, and V. The system posts only one document – for
investee unit V – because no investment book values or equity were reported by the other investee units.
● Subsequent consolidation for investee unit V.

1.1.5.4.4.2 Acquisition

Use

The following activities are related to acquisitions:

● If an investee unit joins a consolidation group for the first time, this is a First Consolidation.
● When upper units increase their ownership in an investee for which first consolidation has already been
carried out, the activity is a Step Acquisition.
● When an acquisition of shares generates an indirect change in group shares, the activity is an increase in
indirect investment (Indirect Activities).

In general, the differential amount is calculated for each immediate upper unit when an investee unit is
acquired.

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Related Information

First Consolidation [page 168]

Step Acquisition [page 172]
Indirect Activities [page 204]

1.1.5.4.4.2.1 First Consolidation

Use

First consolidation is an activity that the system performs the first time an investee is acquired in a
consolidation group. You use this activity to eliminate the entire reported investment in an investee and its
corresponding equity reported to date.

First consolidation of an investee is a prerequisite for processing in further activities of consolidation of

investments.

Before you get started

● In the period of the first consolidation or a prior period for investee unit, you have entered the additional
consolidation of investments (C/I) control data for investments or equity. In this process, all data from
prior periods relevant to the investee unit (such as additional C/I control data for Step Acquisition or Partial
Divestiture) is reinterpreted and included in first consolidation. Likewise, all reported financial data relevant
to the equity of the investee unit (such as additional C/I control data for the Subsequent Consolidation) is
reinterpreted and included in first consolidation.
● You have entered the date of first consolidation (year and period) for the investee in the group structure.
● You have entered in the group structure whether the first consolidation should be executed at the start or
end of the period for the investee unit.
● You have assigned a consolidation method to the investee unit in the group structure.

Features

The first consolidation always posts equity and associated non-controlling interest (NCI) to the acquisition
subitem (if such a subitem has been defined in the master record of the reported subitem). If the parent unit is
also first-consolidated in the same period, the activity eliminates the reported investment also at the
acquisition subitem (again, if such a subitem has been defined in the master record of the reported subitem).

Purchase Method

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For the purchase method for acquisitions with direct shares, the investment book values of the direct investor
units are compared with the proportionate equity of the investee unit. Any difference that arises results in the
direct elimination of goodwill (positive differential amount) or direct write-off of negative goodwill (negative
differential amount). The system records the NCI in equity. The calculation of differential amounts does not
depend on the accounting technique of the investee.

When the purchase method is used for acquisitions with group shares, NCI in the investment are also recorded.
As a result, differential amount is generally lower than with acquisitions with direct shares.

Equity Method

In the case of the equity method, the resulting differential amount is offset against the investment.

First Consolidation at the End of the Period Indicator

This indicator determines the sequence of activities:

● When the first consolidation is at the beginning of the period, all reported investment and equity data of the
investee from prior periods is used in first consolidation.
● When the first consolidation is at the end of the period, the first consolidation takes reporting data not only
from previous periods but also from the first consolidation period into account. In this period the first
consolidation is the last activity for the investment.

Related Information

Step Acquisition [page 172]

Partial Divestiture [page 187]
Subsequent Consolidation [page 182]

1.1.5.4.4.2.1.1 Example: First Consolidation

The following example is based on the initial activities example, more specifically, on the additional C/I control
data for the first scenario.

First consolidation of investee unit U posts the following posting documents in period 3.

Purchase Method with Direct Shares

The investment of investor unit A and the reported equity of investee unit U are eliminated (lines 1 and 2). The
statistical capital and the NCI interests in equity are calculated based on the direct shares in investee unit U
(lines 3 and 4). For each investor unit, differential amount is calculated from the difference between the
reported investment and the unit's proportionate share in statistical equity. The differential amount is directly
eliminated on an equity reserves account.

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 Consolidation Unit Partner unit Item Value

1 A Investment 1000-

2 U Common Stock 1000

3 U NCI Common Stock 200-

4 U A Statistical Common 800-

Stock

5 U Statistical Offsetting 800

Item

6 A U Equity Reserves 200

Purchase Method with Group Shares

The investment of investor unit A and the reported equity of investee unit U are eliminated (lines 1 and 3). In
addition, the NCI share in the investment is recorded on the basis of the group share of the investor unit (line
2). The statistical capital and the NCI in equity are calculated based on the group share in investee unit U (lines
4 and 5). For each investor unit, differential amount is calculated from the difference between the group share
of reported investment and the unit's proportionate share in statistical equity. The differential amount is
directly eliminated on an equity reserves account.

Consolidation Unit Partner unit Item Value

1 A Investment 1000-

2 A NCI-Investment 250

3 U Common Stock 1000

4 U NCI Common Stock 400-

5 U A Statistical Common 600-

Stock

6 U Statistical Offsetting 600

Item

7 A U Equity Reserves 150

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Equity Method with Direct Shares

The differential amount is calculated in the same way as in the purchase method example. It is posted to an
investment account which is specified in the C/I method of equity and offset against the investment. The
universal statistical equity is posted in the same way as in the purchase method with direct shares.

Consolidation Unit Partner unit Item Value

1 A U Investment (C/I 200

Method)

2 A Investment 200-

3 U A Statistical Common 800-

Stock

4 U Statistical Offsetting 800

Item

Equity Method with Group Shares

The differential amount is calculated in the same way as in the purchase method example. It is posted to an
investment account which is specified in the C/I method of equity and offset against the investment. The
universal statistical equity is posted in the same way as in the purchase method with group shares.

Consolidation Unit Partner unit Item Value

1 A U Investment (C/I 150

Method)

2 A Investment 150-

3 U A Statistical Common 600-

Stock

4 U Statistical Offsetting 600

Item

Related Information

Initial Example: Activities [page 166]

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1.1.5.4.4.2.2 Step Acquisition

Use

You use this activity to eliminate the investment data reported for an increase in investment. The step
acquisition activity maps the increase of shares in direct investor units to an investee unit.

Before you get started

● You have entered the additional C/I control data that generates the step acquisition activity.
● The consolidation units involved have undergone the First Consolidation.

Features

Purchase Method

Due to the increase of the direct shares and group shares, earlier NCI postings are adjusted in a step
acquisition. (For the calculation of acquisitions with group shares, earlier differential amounts need to be
adjusted to the new group shares). These adjustments are compared with the change to the investment book
values of the investor units.

Any positive or negative difference that arises is directly eliminated or written-off.

In the income statement, step acquisition does not make any NCI adjustments since it is the acquisition of
equity that is relevant and not financial statement imbalances. Therefore, after a step acquisition, the NCI in
the balance sheet and income statement are generally no longer synchronized in the current fiscal year.
However, after the balance carry forward at the latest, there is a difference between NCI in the balance sheet
and the income statement, since the income statement - unlike the balance sheet - is not carried forward to the
next fiscal year.

Equity Method

The system performs the same calculations in the equity method. However, the document shows only the new
differential amount with an offsetting entry for the investment.

Related Information

First Consolidation [page 168]

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1.1.5.4.4.2.2.1 Example: Step Acquisition

The following example is based on the initial activities example, more specifically, the additional C/I control
data for the first scenario.

The posting documents below are generated in period 4 for consolidation unit A's step acquisition of investee
unit U. Consolidation unit A reports a new ownership for the amount of 1000, which increases its share in
investee U by 10% to a total of 90%.

Purchase Method with Direct Shares

The investment of investor unit A is eliminated (line 1). The group share in investee equity (lines 5 - 7) and its
corresponding NCI share (lines 2 - 4) are adjusted for the new direct shares. For each investor unit, the
differential amount is calculated from the difference between the new investment value and the unit's
proportionate share in the change in statistical equity.

Consolidation Unit Partner unit Item Value

1 A Investment 1000-

2 U NCI-Equity 100

3 U NCI Net Income 10

4 U NCI-Currency Transla­ 10
tion Difference

5 U A Statistical Equity 100-

6 U A Statistical net income 10-

7 U A Statistical Currency 10-

Translation Difference

8 U Statistical Offsetting 120

Item

9 A Equity Reserves 880

Purchase Method with Group Shares

The investment of investor unit A is eliminated (line 1). In addition, the NCI share in the investment is recorded
on the basis of the group shares of the investor unit (line 2). The group share in investee equity and its
corresponding NCI share are adjusted for the new group shares (lines 3 - 5). For each investor unit, the

Group Reporting (FIN-CS)

Group Reporting PUBLIC 173
differential amount is calculated from the difference between the new investment value and the unit's
proportionate share in the change in statistical equity.

Consolidation Unit Partner unit Item Value

1 A Investment 1000-

2 A NCI-Investment 250

3 U NCI-Equity 75

4 U NCI Net Income 7.5

5 U NCI-Currency Transla­ 7.5

tion Difference

6 U A Statistical Equity 75-

7 U A Statistical net income 7.5-

8 U A Statistical Currency 7.5-

Translation Difference

9 U Statistical Offsetting 90
Item

10 A Equity Reserves 660

Equity Method with Direct Shares

The differential amount is calculated as in the purchase method example. It is posted to an investment account
which is specified in the C/I method of equity and offset against the investment. The adjustment of statistical
equity is calculated on the basis of the direct shares.

Consolidation Unit Partner unit Item Value

1 A U Investment (C/I 880

Method)

2 A Investment 880-

3 U A Statistical Equity 100-

4 U A Statistical net income 10-

5 U A Statistical Currency 10-

Translation Difference

Group Reporting (FIN-CS)

174 PUBLIC Group Reporting
 Consolidation Unit Partner unit Item Value

6 U Statistical Offsetting 120

Item

Equity Method with Group Shares

The differential amount is calculated as in the purchase method example. It is posted to an investment account
which is specified in the C/I method of equity and offset against the investment. The adjustment of statistical
equity is calculated on the basis of the group shares.

Consolidation Unit Partner unit Item Value

1 A U Investment (C/I 660

Method)

2 A Investment 660

3 U A Statistical Equity 75-

4 U A Statistical net income 7.5-

5 U A Statistical Currency 7.5-

Translation Difference

6 U Statistical Offsetting 90
Item

Related Information

Initial Example: Activities [page 166]

1.1.5.4.4.3 Change in Capitalization

Use

You use the activities increase in capitalization and reduction in capitalization to represent the change in equity
of an investee unit in the system.

Group Reporting (FIN-CS)

Group Reporting PUBLIC 175
Before you get started

You have entered additional C/I control data for the increase in capitalization or reduction in capitalization
activity for an investee unit. For these activities you can enter data regarding changes in stockholders' equity as
well as the investment. When doing this, you can determine how each respective upper unit participates in the
investee's change in capitalization.

● You can have the upper unit's investment book value changed without modifying the percentage of
ownership.
● You can have the percentage of ownership increased.

Features

Unchanging Percentages of Ownership

If the percentages of ownership do not change, the system eliminates the investment and equity book values
that are reported for this activity. This usually results in new differential amount for each upper unit.

Rising Percentages of Ownership

Changes in capitalization in which the percentages of ownership increase are split into two activities:

● Step acquisition: New differential amount is incurred by those upper units whose percentage of ownership
rises.
● Change in capitalization with unchanging percentages of ownership: New differential amount is incurred by
those upper units whose percentage of ownership does not rise.

Falling Percentages of Ownership

For more information, see SAP Note 1902594 .

Example

See the following examples of changes in capitalization:

● Example: Increase in Capitalization with Unchanging Shares [page 176]

● Example: Increase in Capitalization with Rising Shares [page 180]

1.1.5.4.4.3.1 Example: Increase in Capitalization with

Unchanging Shares

This example uses the following assumptions and settings:

● Consolidation group G contains investor units A and B, and investee unit U.

● The group share of investor unit A is 75% and the group share of investor unit B is 50%.

Group Reporting (FIN-CS)

176 PUBLIC Group Reporting
 ● Reported financial data for the first consolidation of investee unit U:
○ Investment share of A in U = 80%, book value = 800
○ Investment share of B in U = 10%, book value = 100
○ Common stock of U has a book value of -1000.
● Reported financial data for the increase in capitalization of investee unit U:
○ Change of investment share of A in U = 0%; change in book value = 1000
○ Change of investment share of B in U = 0%; change in book value = 1000
○ Common stock: change in book value = -1000
● First consolidation eliminates all reported book values and records a NCI share in common stock of -100.
Due to the numeric values in the example, the differential amount is not incurred for either investor unit A
or B.
● The posted document of the increase in capitalization is formally the same as the document of the first
consolidation.

Purchase Method with Direct Shares

The reported changes in the investment book values of the investor units are eliminated (lines 1 and 2). The
increase in capitalization is eliminated (line 3) and the corresponding NCI share is recorded (line 4). The group
share in the increase in capitalization is allocated and posted to the statistical equity items of the two investor
units (lines 5 and 6). A new differential amount is recorded for each investor unit for the difference between the
respective change in the investment book value and each investor unit's proportionate share in the statistical
equity (lines 8 and 9).

Consolidation Unit Partner Unit Item Value

1 A Investment -1000

2 B Investment -1000

3 U Common Stock 1000

4 U NCI-Common Stock -100

5 U A Statistical Common -800

Stock

6 U B Statistical Common -100

Stock

7 U Statistical Offsetting 900

Item

8 A Equity Reserves 200

9 B Equity Reserves 900

Group Reporting (FIN-CS)

Group Reporting PUBLIC 177
Purchase Method with Group Shares

The reported changes in the investment book values of the investor units are eliminated (lines 1 and 2), and the
NCI shares in the investment are recorded based on the group shares of the investor units (lines 3 and 4). The
increase in capitalization is eliminated (line 5), and the NCI and group shares of the increase in capitalization
are calculated and posted based on the group shares (lines 6 - 8). A new differential amount is recorded for
each investor unit for the difference between the respective group share in the investment and the statistical
equity (lines 10 and 11).

Consolidation Unit Partner Unit Item Value

1 A Investment -1000

2 B Investment -1000

3 A NCI-Investment 250

4 B NCI-Investment 500

5 U Common Stock 1000

6 U NCI-Common Stock -350

7 U A Statistical Common -600

Stock

8 U B Statistical Common -50

Stock

9 U Statistical Offset 90

10 A Equity Reserves 150

11 B Equity Reserves 450

Equity Method with Direct Shares

The new differential amounts are calculated and posted in the same way as in the purchase method example
(lines 1 and 2) and offset to each investment item (lines 3 and 4). The adjustment to statistical equity is
calculated according to the direct shares (lines 5 and 6).

Consolidation Unit Partner Unit Item Value

1 A U Investment (C/I 200

Method)

Group Reporting (FIN-CS)

178 PUBLIC Group Reporting
 Consolidation Unit Partner Unit Item Value

2 B U Investment (C/I 900

Method)

3 A Investment -200

4 B Investment -900

5 U A Statistical Common -800

Stock

6 U B Statistical Common -100

Stock

7 U Statistical Offsetting 900

Item

Equity Method with Group Shares

The new differential amounts are calculated and posted in the same way as in the purchase method example
(lines 1 and 2) and offset to each investment item (lines 3 and 4). The adjustment to statistical equity is
calculated according to the group shares (lines 5 and 6).

Consolidation Unit Partner Unit Item Value

1 A U Investment (C/I 150

Method)

2 B U Investment (C/I 450

Method)

3 A Investment -150

4 B Investment -450

5 U A Statistical Common -600

Stock

6 U B Statistical Common -50

Stock

7 U Statistical Offsetting 650

Item

Group Reporting (FIN-CS)

Group Reporting PUBLIC 179
1.1.5.4.4.3.2 Example: Increase in Capitalization with Rising
Shares

This example uses the following assumptions and settings:

● Purchase method
● Acquisition treatment with direct shares
● Consolidation group G contains investor units A and B, and investee unit U.
● Reported financial data for the first consolidation of investee unit U:
○ Investment share of A in U = 80%, book value = 800
○ Investment share of B in U = 10%, book value = 100
○ Common stock of U has a book value of -1000
● Reported financial data for the increase in capitalization of investee unit U:
○ Change of investment share of A in U = 0%; change in book value = 1000
○ Change of investment share of B in U = 10%; change in book value = 1000
○ Common stock: change in book value = -1000
● First consolidation eliminates all reported book values and records a NCI share in common stock of -100.
Due to the numeric values in the example, the differential amount is not incurred for either investor unit A
or B.
● Since the investee unit reports an increase in the percentage of ownership for investor unit B, along with
the increase in capitalization, the system divides the activity into two sub-activities:
○ Step acquisition (in which investor unit B increases its percentage of ownership by 5%)
○ Increase in capitalization without a change in the percentage of ownership

Step Acquisition

Investor unit A does not change its percentage of ownership in the increase in capitalization. Therefore, the
percentage of A is not relevant for the step acquisition, which the system internally derived from the increase in
capitalization.

But the investor unit B's change in its percentage of ownership by 5% is processed in the step acquisition
activity. The reported investment book value of 1000 is divided between the step acquisition and the actual
increase in capitalization (without change in share) in a manner so that no differential amount is incurred for
investor unit B in the actual increase in capitalization, but instead is created in the step acquisition. Therefore,
the step acquisition results in an investment book value of 800 for investor unit B.

The system eliminates the investment book value of B, which was internally calculated for the step acquisition
(line 1). Plus, the NCI share of the historical reported equity is adjusted according to the change in direct shares
for the benefit of the group share of the equity (lines 2 and 3). New differential amount is recorded at investor
unit B for the amount of the difference between the investment and the NCI share adjustment (line 5).

The same activity number is used for both the internally-derived step acquisition and the triggering increase in
capitalization.

Group Reporting (FIN-CS)

180 PUBLIC Group Reporting
 Consolidation Unit Partner Unit Item Value

1 B Investment -800

2 U NCI-Common Stock 100

3 U B Statistical Common -100

Stock

4 U Statistical Offsetting 100

Item

5 B Equity Reserves 700

Increase in Capitalization with Unchanging Shares

The actual increase in capitalization without change in share immediately follows the internally-derived step
acquisition. The computations in this activity use the increased share percentages that were just created in the
step acquisition. (Investor unit owns 80% of U, and investor unit B owns 20% of U.)

The investment reported by unit A goes into the increase in capitalization. Unit B reported an investment of
1000. Of that, 800 have already been processed in the step acquisition which leaves 200 for the (actual)
increase in capitalization. By splitting the investment book value between the two activities, no new differential
amount is incurred for unit B in the (actual) increase in capitalization.

The remaining investment book values of the investor units are eliminated (lines 1 and 2). The increase in
capitalization is eliminated (line 3). NCI no longer exist because of the increase in ownership to 100% which
incurred in the step acquisition. The group share in investee equity is distributed between the two investor units
on the basis of the increased shares (lines 4 and 5). A new differential amount is recorded only for investor unit
A, which did not report a change in share (line 7).

Consolidation Unit Partner Unit Item Value

1 A Investment -1000

2 B Investment -200

3 U Common Stock 1000

4 U A Statistical Common -800

Stock

5 U B Statistical Common -200

Stock

6 U Statistical Offsetting 1000

Item

Group Reporting (FIN-CS)

Group Reporting PUBLIC 181
 Consolidation Unit Partner Unit Item Value

7 A Equity Reserves 200

1.1.5.4.4.4 Subsequent Consolidation

Use

You want to report non-controlling interest (NCI) for the equity data reported by an investee unit. This may be
reported equity data that affects net income (example: retained earnings) or reported equity data that has no
effect on net income (example: effects of currency translation).

When the equity method is used, the reported data for subsequent consolidation is referred to as equity
holdings adjustments. Equity holdings adjustment data is extracted from the equity data.

Before you get started

● You have entered additional C/I control data that generates the subsequent consolidation activity.
● The reporting consolidation unit has undergone the First Consolidation.

Features

Purchase Method
When the purchase method is used, the activity adjusts the NCI in the equity that is reported for subsequent
consolidation. This is because the calculation is always based on the group shares. Postings for subsequent
consolidation are not dependent on the treatment for acquisitions.

Equity Method
When the equity method is used, no postings are made for the investee unit in the balance sheet or the income
statement. Instead, the activity adjusts the investment book values of the direct investor units. The amount of
the investment adjustment corresponds to the respective investor unit's share in the equity holdings
adjustments of the investee unit.

Related Information

First Consolidation [page 168]

Group Reporting (FIN-CS)

182 PUBLIC Group Reporting
1.1.5.4.4.4.1 Example: Subsequent Consolidation

The following example is based on the reported financial data of the first scenario in the initial activities
example.

Subsequent consolidation of investee unit U posts the following documents in period 3.

Purchase Method

The NCI share in reported equity is reclassified according to the group shares of the investee unit (lines 1 and
2). If the reported equity affects net income, the system reclassifies the NCI in the profit and loss (P&L)
statement (lines 3 and 4).

Statistical entries record the net income-affecting portion of the reported equity and its corresponding NCI
(lines 9 and 10).

Consolidation Unit Partner Unit Item Value

1 U NCI-Currency Transla­ 40-

tion Differences (CTD)

2 U Currency Translation 40
Difference

3 U NCI-Retained Earnings 40-

4 U NCI-P&L Statement 40

5 U Statistical Net Income 100-

6 U Statistical Net Income 100

– Offsetting Item

7 U NCI-Statistical Net In­ 40-

come

8 U NCI-Statistical Net In­ 40

come – Offsetting Item

9 U Adjusted Statistical 100-

Net Income – Subse­
quent Consolidation

10 U NCI-Adjusted Statisti­ 40-

cal Net Income – Sub­
sequent Consolidation

Group Reporting (FIN-CS)

Group Reporting PUBLIC 183
 Consolidation Unit Partner Unit Item Value

11 U Statistical Offsetting 140

Item

12 A Adjusted Statistical 80-

Net Income – Equity
Method

13 A NCI-Adjusted Statisti­ 20-

cal Net Income –
Equity Method

14 A Statistical Scope of Re­ 80-

ported Data – Re­
tained Earnings

15 A Statistical Scope of Re­ 80-

ported Data – CTD

16 A Statistical Offsetting 260

Item

17 U Retained Earnings 40

18 U Net Income (P&L 40-

Statement)

Equity Method

With the exception of statistical entries, all other entries are posted for investor unit A.

The equity holdings adjustment data reported by investee unit U in subsequent consolidation triggers an
adjustment to the investment book value of the direct investor units according to each of their direct shares
(lines 1 and 2).

The offsetting entry of the adjustment is posted to the offsetting item, which is defined separately in equity
method posting items for each scope of reported data (lines 3 and 4). The item type of the offsetting item
determines whether the scope of reported data has an effect on net income: If the offsetting item is an P&L
statement item, it affects net income (line 3). If the scope does not affect net income, the reported item is
normally chosen as the offsetting item (line 4).

If the consolidation group owns less than 100% of the investor unit, the system reclassifies the minority share
from the offsetting item to the assigned NCI item (lines 7 and 8). If the scope affects net income, the system
also reclassifies the NCI share to the P&L statement (lines 5 and 6).

Statistical entries at investee unit U record the net income-affecting portion of the reported equity and its
corresponding NCI share; this is done as though the investee unit were consolidated with the purchase method
(lines 13 and 14). Statistical entries at investor unit A record that unit's portion of equity holdings adjustments

Group Reporting (FIN-CS)

184 PUBLIC Group Reporting
that affect net income, and their minority interests (lines 16 and 17). Other statistical entries separately record
the investor unit's share in equity holdings adjustments for each scope of reported data (lines 18 and 19).

Consolidation Unit Partner Unit Item Value

1 A Investment, Scope of 80
Reported Data, Re­
tained Earnings

2 A Investment, Scope of 80
Reported Data – CTD

3 A Gain from Equity 80-

Method (P&L State­
ment)

4 A Currency Translation 80-

Difference

5 A NCI-Retained Earnings 20-

6 A NCI-P&L Statement 20

7 A NCI-Currency Transla­ 20-

tion Difference

8 A Currency Translation 20
Difference

9 A Statistical Net Income 80-

10 A Statistical Net Income 80

– Offsetting Item

11 A NCI-Statistical Net In­ 20-

come

12 A NCI-Statistical Net In­ 20

come – Offsetting Item

13 U Adjusted Statistical 100-

Net Income – Subse­
quent Consolidation

14 U NCI-Adjusted Statisti­ 40-

cal Net Income – Sub­
sequent Consolidation

15 U Statistical Offsetting 140

Item

Group Reporting (FIN-CS)

Group Reporting PUBLIC 185
 Consolidation Unit Partner Unit Item Value

16 A Adjusted Statistical 80-

Net Income – Equity
Method

17 A NCI-Adjusted Statisti­ 20-

cal Net Income –
Equity Method

18 A Statistical Scope of Re­ 80-

ported Data – Re­
tained Earnings

19 A Statistical Scope of Re­ 80-

ported Data – CTD

20 A Statistical Offsetting 260

Item

21 A Retained Earnings 60-

22 A Net Income (P&L 60

Statement)

Related Information

Initial Example: Activities [page 166]

1.1.5.4.4.5 Divestiture

Use

The following activities are related to divestitures:

● A total divestiture is when an investee completely leaves a consolidation group.

● When upper units reduce their ownership in an investee for which first consolidation has already been
carried out, the activity is a partial divestiture.
● When a divestiture in an investment hierarchy generates a further divestiture on a higher level, the activity
is a reduction in indirect investment.

Group Reporting (FIN-CS)

186 PUBLIC Group Reporting
1.1.5.4.4.5.1 Partial Divestiture

Use

With the activity partial divestiture, the system creates the reduction of shares of direct investor units in an
investee unit.

Before you get started

● You have entered the additional C/I control data that generates the partial divestiture activity.
● The consolidation units involved have undergone the First Consolidation.

Features

A partial divestiture reduces the prior consolidation of investments entries in accordance with the reduction of
percentages of ownership. This reduction affects:

● Original value of differential amount

● Group share and NCI share in equity and statistical equity
● The financial statement balancing adjustments posted to the investee and direct investor units
● Adjustment to the investment book value (only for consolidation using the equity method)
● The reported reduction in the investment book value is cleared when you consolidate with the purchase
method.

Related Information

First Consolidation [page 168]

1.1.5.4.4.5.1.1 Example: Partial Divestiture

The following example is based on the initial activities example, more specifically, the additional C/I control
data for the first scenario.

The following posting documents are generated by the system in period 4 in the partial divestiture of investee
unit U. Consolidation unit A reports a reduction in its investment book value by 500 and lowers the direct share

Group Reporting (FIN-CS)

Group Reporting PUBLIC 187
in the investee unit U by 40% from 80% to 40%. As a result, the group share for U decreases from 60% to
30%.

Purchase Method with Direct Shares

The reported reduction of the investment book value is cleared (line 1). The original value of differential amount
is proportionately reduced (line 2). NCI in the differential amount are recorded according to the group share of
the investor unit (lines 3, 4).

The group share and NCI share in equity are adjusted to the modified percentages of ownership. However, the
equity of first consolidation and that of subsequent consolidation are treated differently (lines 5-9). The
adjustment of the group portion of retained earnings is posted to the appropriation item Retained Earnings,
Partial Divestiture (line 6). Its posted amount is derived from the reduction of the adjusted statistical net
income (lines 15,17).

The statistical net income amounts and scopes of reported data are proportionately reduced (lines 10-22).

Consolidation Unit Partner unit Item Value

1 A Investment 500

2 A Equity Reserves 100-

3 A NCI Equity Reserves 25

4 A Equity Reserves 25-

5 U Currency Translation 30
Differences (CTD)

6 U Retained Earnings, 30
Partial Divestiture

7 U NCI Common Stock 400-

8 U NCI-Retained Earnings 30-

9 U NCI-Currency Transla­ 30-

tion Difference

10 U A Statistical Common 400

Stock

11 U Statistical net income 50

12 U Statistical net income 50-

offsetting item

13 U NCI statistical net in­ 20

come

Group Reporting (FIN-CS)

188 PUBLIC Group Reporting
 Consolidation Unit Partner unit Item Value

14 U NCI statistical net in­ 20-

come offsetting item

15 U Adjusted Statistical 50
Net Income - Subse­
quent Consolidation

16 A Adjusted Statistical 40
Net Income – Equity
Method

17 U NCI adjusted Statisti­ 20

cal Net Income - Sub­
sequent Consolidation

18 A NCI adjusted Statisti­ 10

cal Net Income –
Equity Method

19 A Statistical Scope of Re­ 40

ported Data, Retained
Earnings

20 A Statistical Scope of Re­ 40

ported Data – CTD

21 A Statistical Offsetting 130-

Item

22 U Statistical Offsetting 470-

Item

Purchase Method with Group Shares

The reported reduction of the investment book value is cleared and adjusted by NCI (lines 1 and 2). The original
value of differential amount is reduced proportionally (line 3).

Group shares and NCI shares in equity are adjusted to the changed investments. Equity from first and
subsequent consolidation are treated equally (lines 4-8). The adjustment of the group portion of retained
earnings is posted to the appropriation item Retained Earnings, Partial Divestiture (line 3). Its posted amount is
derived from the reduction of the adjusted statistical net income (lines 14,16)

The statistical net income amounts and scopes of reported data are proportionately reduced (lines 9-21).

Group Reporting (FIN-CS)

Group Reporting PUBLIC 189
 Consolidation Unit Partner unit Item Value

1 A Investment 500

2 A NCI-Investment 125-

3 A Equity Reserves 75-

4 U Retained Earnings, 30
Partial Divestiture

5 U Currency Translation 30
Differences (CTD)

6 U NCI Common Stock 300-

7 U NCI-Retained Earnings 30-

8 U NCI-Currency Transla­ 30-

tion Difference

9 U A Statistical Common 300

Stock

10 U Statistical net income 50

11 U Statistical net income 50-

offsetting item

12 U NCI statistical net in­ 20

come

13 U NCI statistical net in­ 20-

come offsetting item

14 U Adjusted Statistical 50
Net Income - Subse­
quent Consolidation

15 A Adjusted Statistical 40
Net Income – Equity
Method

16 U NCI adjusted Statisti­ 20

cal Net Income - Sub­
sequent Consolidation

17 A NCI adjusted Statisti­ 10

cal Net Income –
Equity Method

Group Reporting (FIN-CS)

190 PUBLIC Group Reporting
 Consolidation Unit Partner unit Item Value

18 A Statistical Scope of Re­ 40

ported Data, Retained
Earnings

19 A Statistical Scope of Re­ 40

ported Data – CTD

20 A Statistical Offsetting 130-

Item

21 U Statistical Offsetting 370-

Item

Equity Method with Direct Shares

The original value of differential amount is reduced proportionally (line 2). The offsetting entry for the original
value of differential amount is posted to the investment (line 1).

The effects of the investment adjustment resulting from subsequent consolidation are reversed
proportionately (lines 3-10). Reported data affecting net income is reduced in the profit and loss (P&L)
statement (lines 5 and 9). The universal statistical equity is reduced as per subsequent consolidation (line 11).

The statistical net income amounts and scopes of reported data are proportionately reduced (lines 12-23).

The financial statement balancing adjustments are derived from the reduction of the adjusted statistical net
income (lines 24 and 25).

Consolidation Unit Partner unit Item Value

1 A Investment 100

2 A Investment (C/I 100-

Method)

3 A U Investment, Scope of 40-

Reported Data – Re­
tained Earnings

4 A U Investment, Scope of 40-

Reported Data – CTD

5 A Divestiture, Scope of 40
Reported Data Re­
tained Earnings (P&L)

Group Reporting (FIN-CS)

Group Reporting PUBLIC 191
 Consolidation Unit Partner unit Item Value

6 A Divestiture, Scope of 40
Reported Data – CTD

7 A NCI-Retained Earnings 10

8 A NCI-Currency Transla­ 10
tion Difference

9 A NCI-Gain from Divesti­ 10-

ture (P&L Statement)

10 A Divestiture, Scope of 10-

Reported Data – CTD

11 U A Statistical Common 400

Stock

12 A Statistical net income 40

13 A Statistical net income 40-

offsetting item

14 A NCI statistical net in­ 10

come

15 A NCI statistical net in­ 10-

come offsetting item

16 U Adjusted Statistical 50
Net Income - Subse­
quent Consolidation

17 A Adjusted Statistical 40
Net Income – Equity
Method

18 U NCI adjusted Statisti­ 20

cal Net Income - Sub­
sequent Consolidation

19 A NCI adjusted Statisti­ 10

cal Net Income –
Equity Method

20 A Statistical Scope of Re­ 40

ported Data, Retained
Earnings

Group Reporting (FIN-CS)

192 PUBLIC Group Reporting
 Consolidation Unit Partner unit Item Value

21 A Statistical Scope of Re­ 40

ported Data – CTD

22 A Statistical Offsetting 130-

Item

23 U Statistical Offsetting 470-

Item

24 A Retained earnings 30

25 A Net Income (P&L 30-

Statement)

Equity Method with Group Shares

The original value of differential amount is reduced proportionally (line 2). The offsetting entry for the original
value of differential amount is posted to the investment (line 1).

The effects of the investment adjustment resulting from subsequent consolidation are reversed
proportionately (lines 3-10). Reported data affecting net income is reduced in the P&L statement (lines 5 and
9). The universal statistical equity is reduced as per subsequent consolidation (line 11).

The statistical net income amounts and scopes of reported data are proportionately reduced (lines 12-23).

The financial statement balancing adjustments are derived from the reduction of the adjusted statistical net
income (lines 24 and 25).

Consolidation Unit Partner unit Item Value

1 A Investment 75

2 A Investment (C/I 75-

Method)

3 A U Investment, Scope of 40-

Reported Data – Re­
tained Earnings

4 A U Investment, Scope of 40-

Reported Data – CTD

5 A Divestiture, Scope of 40
Reported Data Re­
tained Earnings (P&L)

Group Reporting (FIN-CS)

Group Reporting PUBLIC 193
 Consolidation Unit Partner unit Item Value

6 A Divestiture, Scope of 40
Reported Data – CTD

7 A NCI-Retained Earnings 10

8 A NCI-Currency Transla­ 10
tion Difference

9 A NCI-Gain from Divesti­ 10-

ture (P&L Statement)

10 A Divestiture, Scope of 10-

Reported Data – CTD

11 U A Statistical Common 300

Stock

12 A Statistical net income 40

13 A Statistical net income 40-

offsetting item

14 A NCI statistical net in­ 10

come

15 A NCI statistical net in­ 10-

come offsetting item

16 U Adjusted Statistical 50
Net Income - Subse­
quent Consolidation

17 A Adjusted Statistical 40
Net Income – Equity
Method

18 U NCI adjusted Statisti­ 20

cal Net Income - Sub­
sequent Consolidation

19 A NCI adjusted Statisti­ 10

cal Net Income –
Equity Method

20 A Statistical Scope of Re­ 40

ported Data, Retained
Earnings

Group Reporting (FIN-CS)

194 PUBLIC Group Reporting
 Consolidation Unit Partner unit Item Value

21 A Statistical Scope of Re­ 40

ported Data – CTD

22 A Statistical Offsetting 130-

Item

23 U Statistical Offsetting 370-

Item

24 A Retained earnings 30

25 A Net Income (P&L 30-

Statement)

Related Information

Initial Example: Activities [page 166]

1.1.5.4.4.5.2 Total Divestiture

Use

The system carries out this activity when an investee completely leaves the consolidation group. You use this
activity to invert all the data that was previously posted in the consolidation of investments for the divested
investee.

Before you get started

● You have maintained the date of divestiture accounting (year and period) for the investee in the
consolidation group structure.
● In the consolidation group structure, you have decided whether total divestiture should be performed at
the start or end of the period.

You do not need to enter additional C/I control data to generate a total divestiture.

Group Reporting (FIN-CS)

Group Reporting PUBLIC 195
Features

As a rule, the system completely reverses all data generated in the consolidation of investments in the past for
the divested investee. A total divestiture does the following:

● Only data for balance sheet or statistical items are reversed.

● Protected items (for example, retained earnings) are inverted in the consolidation of investments clearing
item. The balance sheet is balanced in this item.
● The total divestiture uses the adjusted statistical net income items to determine the reduction of earlier
financial statement balancing adjustments. These reductions are posted to gain or loss items in the profit
and loss (P&L) statement.

The Total Divestiture at Beginning of Period indicator in the consolidation group structure determines the
sequence of activities:

● If the total divestiture occurs at the beginning of the period, it reverses the totals records of all prior
periods. No further activities are carried out for the divested investee in the divestiture period.
● If the total divestiture occurs at the end of the period, the system first carries out the activities entered for
the divested investee in the divestiture period as well as the automatically generated activities. Then the
total divestiture is performed. In this case it inverts the totals records of all prior periods along with the
totals records generated by the activities in the divestiture period.

 Note

The data for the calculation base of consolidation of investments is reversed by a Preparation for
Consolidation Group Changes task and not by the consolidation of investments itself for totally divested
consolidation units.

A total divestiture always posts the equity and its associated NCI to the divestiture subitem (if such a subitem
has been defined in the master record of the reported subitem).

Example

Example: Total Divestiture [page 196]

Related Information

Preparation for Consolidation Group Changes [page 136]

1.1.5.4.4.5.2.1 Example: Total Divestiture

The following example is based on the initial activities example, more specifically, on the reporting data for the
first scenario.

Group Reporting (FIN-CS)

196 PUBLIC Group Reporting
The total divestiture of investee unit U generates the following posting documents at the beginning of period 4.

Purchase Method with Direct Shares

The totals records generated in first consolidation for balance sheet and statistical items are reversed in lines 1
through 5, see Example: First Consolidation [page 169].

The totals records generated in subsequent consolidation for balance sheet and statistical items are reversed
in lines 6 through 16, see Example: Subsequent Consolidation [page 183].

The gain or loss from divestiture as well as its NCI (lines 19 and 20) and consequently the financial statement
balancing adjustments (lines 24 and 25) are derived from the reduction of the adjusted statistical net income.

The protected items are reversed in the clearing item of consolidation of investments (line 21). This ensures
that the items are balanced.

Consolidation Unit Partner unit Item Value

1 A Investment 1000

2 A Equity Reserves 200-

3 U Common Stock 1000-

4 U NCI Common Stock 200

5 U A Statistical Common 800

Stock

6 U NCI-Currency Transla­ 40
tion Difference

7 U Currency Translation 40-

Difference

8 U NCI-Retained Earnings 40

9 U Statistical net income 100

10 U Statistical net income 100-

offsetting item

11 U NCI statistical net in­ 40

come

12 U NCI statistical net in­ 40-

come offsetting item

13 U Adjusted Statistical 100

Net Income - Subse­
quent Consolidation

Group Reporting (FIN-CS)

Group Reporting PUBLIC 197
 Consolidation Unit Partner unit Item Value

14 U NCI adjusted Statisti­ 40

cal Net Income - Sub­
sequent Consolidation

15 A Adjusted Statistical 80
Annual Net Income -
Equity Method

16 A NCI adjusted Statisti­ 20

cal Annual Net Income
- Equity Method

17 A Statistical Scope of Re­ 80

ported Data, Retained
Earnings

18 A Statistical Scope of Re­ 80

ported Data – CTD

19 U Loss from Divestiture 100

(P&L statement)

20 U NCI P&L Statement 40-

21 U Clearing: Consolida­ 100-

tion of Investments

22 A Statistical Offsetting 180-

Item

23 U Statistical Offsetting 940-

Item

24 U Retained earnings 60

25 U Net Income (P&L 60-

Statement)

Purchase Method with Group Shares

The totals records generated in first consolidation for balance sheet and statistical items are reversed in lines 1
through 6, see Example: First Consolidation [page 169].

The totals records generated in subsequent consolidation for balance sheet and statistical items are reversed
in lines 6 through 19, see Example: Subsequent Consolidation [page 183].

The gain or loss from divestiture as well as its NCI (lines 20 and 21) and consequently the financial statement
balancing adjustments (lines 25 and 26) are derived from the reduction of the adjusted statistical net income.

Group Reporting (FIN-CS)

198 PUBLIC Group Reporting
The protected items are reversed in the clearing item of consolidation of investments (line 22). This ensures
that the items are balanced.

Consolidation Unit Partner unit Item Value

1 A Investment 1000

2 A NCI-Investment 250-

3 A Equity Reserves 150-

4 U Common Stock 1000-

5 U NCI Common Stock 400

6 U A Statistical Common 600

Stock

7 U NCI-Currency Transla­ 40
tion Difference

8 U Currency Translation 40-

Difference

9 U NCI-Retained Earnings 40

10 U Statistical net income 100

11 U Statistical net income 100-

offsetting item

12 U NCI statistical net in­ 40

come

13 U NCI statistical net in­ 40-

come offsetting item

14 U Adjusted Statistical 100

Net Income - Subse­
quent Consolidation

15 U NCI adjusted Statisti­ 40

cal Net Income - Sub­
sequent Consolidation

16 A Adjusted Statistical 80
Annual Net Income -
Equity Method

Group Reporting (FIN-CS)

Group Reporting PUBLIC 199
 Consolidation Unit Partner unit Item Value

17 A NCI adjusted Statisti­ 20

cal Annual Net Income
- Equity Method

18 A Statistical Scope of Re­ 80

ported Data, Retained
Earnings

19 A Statistical Scope of Re­ 80

ported Data – CTD

20 U Loss from Divestiture 100

(P&L statement)

21 U NCI-P&L Statement 40-

22 U Clearing: Consolida­ 100-

tion of Investments

23 A Statistical Offsetting 260-

Item

24 U Statistical Offsetting 740-

Item

25 U Retained earnings 60

26 U Net Income (P&L 60-

Statement)

Equity Method with Direct Shares

The totals records generated in first consolidation for balance sheet and statistical items are reversed in lines 1
through 3, see Example: First Consolidation [page 169].

The totals records generated in subsequent consolidation for balance sheet and statistical items are reversed
in lines 4 through 20, see Example: Subsequent Consolidation [page 183].

The gain or loss from divestiture as well as its NCI (lines 21 and 22) and consequently the financial statement
balancing adjustments (lines 23 and 24) are derived from the reduction of the adjusted statistical net income.

Consolidation Unit Partner unit Item Value

1 A Investment 200

Group Reporting (FIN-CS)

200 PUBLIC Group Reporting
 Consolidation Unit Partner unit Item Value

2 A Investments (C/I 200-

Method)

3 U A Statistical Common 800

Stock

4 A NCI-Retained Earnings 10-

5 A NCI-Currency Transla­ 20
tion Difference

6 A NCI-Retained Earnings 20

7 A Currency Translation 60
Difference

8 A Investment 160-

9 A Statistical net income 80

10 A Statistical net income 80-

offsetting item

11 A NCI statistical net in­ 20

come

12 A NCI statistical net in­ 20-

come offsetting item

13 A Adjusted Statistical 80
Net Income –
Equity Method

14 A NCI-Adjusted Statisti­ 20
cal Net Income –
Equity Method

15 A Statistical Scope of Re­ 80

ported Data, Retained
Earnings

16 A Statistical Scope of Re­ 80

ported Data – CTD

17 U Adjusted Statistical 100

Net Income -
Subsequent Consoli­
dation

Group Reporting (FIN-CS)

Group Reporting PUBLIC 201
 Consolidation Unit Partner unit Item Value

18 U NCI-Adjusted Statisti­ 40
cal Net Income -
Subsequent Consoli­
dation

19 U Statistical Offsetting 940-

Item

20 A Statistical Offsetting 260-

Item

21 A Loss from Divestiture 80

(P&L statement)

22 A NCI-P&L Statement 20-

23 A Retained earnings 60

24 A Net Income (P&L 60-

Statement)

Equity Method with Group Shares

The totals records generated in first consolidation for balance sheet and statistical items are reversed in lines 1
through 3, see Example: First Consolidation [page 169].

The totals records generated in subsequent consolidation for balance sheet and statistical items are reversed
in lines 4 through 19, see Example: Subsequent Consolidation [page 183].

The gain or loss from divestiture as well as its NCI (lines 20 and 21) and consequently the financial statement
balancing adjustments (lines 22 and 23) are derived from the reduction of the adjusted statistical net income.

Consolidation Unit Partner unit Item Value

1 A Investment 150

2 A Investment (C/I 150-

Method)

3 U A Statistical Common 600

Stock

4 A NCI-Currency Transla­ 20
tion Difference

5 A NCI-Retained Earnings 20

Group Reporting (FIN-CS)

202 PUBLIC Group Reporting
 Consolidation Unit Partner unit Item Value

6 A Currency Translation 60
Difference

7 A Investment 160-

8 A Statistical net income 80

9 A Statistical net income 80-

offsetting item

10 A NCI statistical net in­ 20

come

11 A NCI statistical net in­ 20-

come offsetting item

12 A Adjusted Statistical 80
Net Income –
Equity Method

13 A NCI-Adjusted Statisti­ 20
cal Net Income –
Equity Method

14 A Statistical Scope of Re­ 80

ported Data, Retained
Earnings

15 A Statistical Scope of Re­ 80

ported Data – CTD

16 U Adjusted Statistical 100

Net Income -
Subsequent Consoli­
dation

17 U NCI-Adjusted Statisti­ 40
cal Net Income -
Subsequent Consoli­
dation

18 U Statistical Offsetting 740-

Item

19 A Statistical Offsetting 260-

Item

20 A Loss from Divestiture 80

(P&L statement)

Group Reporting (FIN-CS)

Group Reporting PUBLIC 203
 Consolidation Unit Partner unit Item Value

21 A NCI-P&L Statement 20-

22 A Retained earnings 60

23 A Net Income (P&L 60-

Statement)

Related Information

Initial Example: Activities [page 166]

1.1.5.4.4.6 Indirect Activities

Use

Indirect activities are automatically generated in the system, and are not entered by the user. Indirect activities
are incurred in multilevel investment hierarchies when direct acquisitions or divestitures in the higher ranks of
the hierarchy change (direct) percentages of ownership. This leads to increases or reductions of group shares
in the lower ranks of the hierarchy. Because of this, the system needs to adjust the postings of consolidation of
investments made earlier to the new group shares. This is done in the activities:

● Increase in indirect investment

● Reduction in indirect investment

Features

If an investee unit is simultaneously also an upper unit of other investee units in lower levels of the hierarchy,
the system automatically generates indirect activities for the lower-level investee units when processing a step
acquisition or a divestiture.

An increase in indirect investment is generated by a step acquisition that is entered at a higher level of the
hierarchy. For an investee unit of an increase in indirect investment based on group shares, the system adjusts
all earlier postings of NCI and differential amounts to the higher group shares. These adjustments normally
result in a net balance not equal to zero. A new differential amount is created for such a balance. This indirect
differential amount is posted at the upper unit that generates the step acquisition and, thus, the increase in
indirect investment.

Group Reporting (FIN-CS)

204 PUBLIC Group Reporting
A (direct) partial or total divestiture generates a reduction in indirect investment for lower-level investee units.
This reduces the indirect differential amount incurred in earlier increases in indirect investments and adjusts
the earlier postings based on group shares to the lower group shares.

Indirect activities adopt the activity number of the direct activity that generates those indirect activities.

Example

See the following examples of indirect activities:

● Example: Scenario for Indirect Activities [page 205]

● Example: Increase in Indirect Investment [page 212]

1.1.5.4.4.6.1 Example: Scenario for Indirect Activities

The following example is based on the reported financial data of the initial activities example, more specifically,
on the second scenario in the initial example.

The system posts the following documents for investee unit V in period 3.

Purchase Method with Direct Shares

First Consolidation

Consolidation Unit Partner unit Item Value

1 U Investment 1000-

2 V Equity 1000

3 V NCI-Equity 200-

4 V U Statistical Equity 800-

5 V Statistical Offsetting 800

Item

6 U Equity Reserves 200

Group Reporting (FIN-CS)

Group Reporting PUBLIC 205
Subsequent Consolidation

Consolidation Unit Item Value

1 V NCI-Retained Earnings 70-

2 V NCI-Currency Translation Dif­ 70-

ference

3 V NCI-P&L Statement 70

4 V Currency Translation Differ- 70

ence

5 V Statistical net income 100-

6 V Statistical net income offset- 100

ting item

7 V NCI statistical net income 70-

8 V NCI statistical net income 70

offsetting item

9 V Adjusted Statistical Net In­ 100-

come - Subsequent Consoli­
dation

10 V NCI adjusted Statistical Net 70-

Income - Subsequent Con­
solidation

11 V Statistical Offsetting Item 170

12 U Adjusted Statistical Net In­ 80-

come – Equity Method

13 U NCI adjusted Statistical Net 50-

Income – Equity Method

14 U Statistical Scope of Reported 80-

Data, Retained Earnings

15 U Statistical Scope of Reported 80-

Data – CTD

16 U Statistical Offsetting Item 290

17 V Retained Earnings 70

Group Reporting (FIN-CS)

206 PUBLIC Group Reporting
 Consolidation Unit Item Value

18 V Financial Statement Balanc­ 70-

ing Adjustment
(P&L statement)

Purchase Method with Group Shares

First Consolidation

Consolidation Unit Partner unit Item Value

1 U Investment 1000-

2 U NCI-Investment 625

3 V Equity 1000

4 V NCI-Equity 700-

5 V U Statistical Equity 300-

6 V Statistical Offsetting 300

Item

7 U Equity Reserves 75

Subsequent Consolidation

Consolidation Unit Item Value

1 V NCI-Retained Earnings 70-

2 V NCI-Currency Translation Dif­ 70-

ference

3 V NCI-P&L Statement 70

4 V Currency Translation Differ- 70

ence

5 V Statistical net income 100-

Group Reporting (FIN-CS)

Group Reporting PUBLIC 207
 Consolidation Unit Item Value

6 V Statistical net income offset- 100

ting item

7 V NCI statistical net income 70-

8 V NCI statistical net income 70

offsetting item

9 V Adjusted Statistical Net In­ 100-

come - Subsequent Consoli­
dation

10 V NCI adjusted Statistical Net 70-

Income - Subsequent Con­
solidation

11 V Statistical Offsetting Item 170

12 U Adjusted Statistical Net In­ 80-

come – Equity Method

13 U NCI adjusted Statistical Net 50-

Income – Equity Method

14 U Statistical Scope of Reported 80-

Data, Retained Earnings

15 U Statistical Scope of Reported 80-

Data – CTD

16 U Statistical Offsetting Item 290

17 V Retained Earnings 70

18 V Financial Statement Balanc­ 70-

ing Adjustment
(P&L statement)

Group Reporting (FIN-CS)

208 PUBLIC Group Reporting
Equity Method with Direct Shares

First Consolidation

Consolidation Unit Partner unit Item Value

1 U Investments (C/I 200

Method)

2 U Investment 200-

3 V U Statistical Equity 800-

4 V Statistical Offsetting 800

Item

Subsequent Consolidation

Consolidation Unit Item Value

1 U Investment, Scope of Re­ 80

ported Data, Retained Earn­
ings

2 U Investment, Scope of Re­ 80

ported Data – CTD

3 U Gain from Equity Method 80-

(P&L Statement)

4 U Currency Translation Differ- 80-

ence

5 U NCI-Retained Earnings 50-

6 U NCI-Currency Translation Dif­ 50-

ference

7 U NCI-P&L Statement 50

8 U Currency Translation Differ- 50

ence

Group Reporting (FIN-CS)

Group Reporting PUBLIC 209
 Consolidation Unit Item Value

9 V Adjusted Statistical Net In­ 100-

come - Subsequent Consoli­
dation

10 V NCI adjusted Statistical Net 70-

Income - Subsequent Con­
solidation

11 V Statistical Offsetting Item 170

12 U Adjusted Statistical Net In­ 80-

come – Equity Method

13 U NCI. adjusted Statistical Net 50-

Income – Equity Method

14 U Statistical Scope of Reported 80-

Data, Retained Earnings

15 U Statistical Scope of Reported 80-

Data – CTD

16 U Statistical Offsetting Item 290

17 U Retained earnings 30-

18 U Financial Statement Balanc­ 30

ing Adjustment
(P&L statement)

Equity Method with Group Shares

First Consolidation

Consolidation Unit Partner unit Item Value

1 U Investment (C/I 75
Method)

2 U Investment 75-

3 V U Statistical Equity 300-

Group Reporting (FIN-CS)

210 PUBLIC Group Reporting
 Consolidation Unit Partner unit Item Value

4 V Statistical Offsetting 300

Item

Subsequent Consolidation

Consolidation Unit Item Value

1 U Investment, Scope of Re­ 80

ported Data, Retained Earn­
ings

2 U Investment, Scope of Re­ 80

ported Data – CTD

3 U Gain from Equity Method 80-

(P&L Statement)

4 U Currency Translation Differ- 80-

ence

5 U NCI-Retained Earnings 50-

6 U NCI-Currency Translation Dif­ 50-

ference

7 U NCI-P&L Statement 50

8 U Currency Translation Differ- 50

ence

9 V Adjusted Statistical Net In­ 100-

come - Subsequent Consoli­
dation

10 V NCI adjusted Statistical Net 70-

Income - Subsequent Con­
solidation

11 V Statistical Offsetting Item 170

12 U Adjusted Statistical Net In­ 80-

come – Equity Method

13 U NCI adjusted Statistical Net 50-

Income – Equity Method

Group Reporting (FIN-CS)

Group Reporting PUBLIC 211
 Consolidation Unit Item Value

14 U Statistical Scope of Reported 80-

Data, Retained Earnings

15 U Statistical Scope of Reported 80-

Data – CTD

16 U Statistical Offsetting Item 290

17 U Retained earnings 30-

18 U Financial Statement Balanc­ 30

ing Adjustment
(P&L statement)

Related Information

Initial Example: Activities [page 166]

1.1.5.4.4.6.2 Example: Increase in Indirect Investment

This example is based on the reported financial data of the second scenario in the initial activities example. For
the postings generated by the consolidation of investments in period 3 originating from this reported financial
data, see Example: Scenario for Indirect Activities [page 205].

In period 4, consolidation unit A reports a step acquisition of investee unit U by another 50%. This increases
the group share of U from 37.5% to 75%.

However, the step acquisition of U also increases the group share of the lower-level investee unit V from 30% to
60%. This generates an increase in indirect investment for unit V in the system.

The system posts the following documents for investee unit V in period 6.

Purchase Method with Direct Shares

Increase in Indirect Investment

The subsequent consolidation activity in period 3 recorded NCI in equity. The system now adjusts the item to
the new group share for unit V (lines 1 and 2). The reduction of the NCI share in equity reflects an increase of
the group's equity: This is shown in the postings to statistical equity (lines 3 and 4). The system also posts
universal statistical equity for the equity method to the immediate upper unit U (lines 6 and 7).

Group Reporting (FIN-CS)

212 PUBLIC Group Reporting
A new differential amount (in this case, a negative one) is created for the balance of the NCI adjustment. This
indirect differential amount is posted for the original upper unit A, which generates the step acquisition and,
thus, the increase in indirect investment (line 9). The partner unit is not investee unit V of the increase in
indirect investment, but instead investee unit U of the direct step acquisition.

Consolidation Unit Partner unit Item Value

1 V NCI-Retained Earnings 40

2 V NCI-Currency Transla­ 40
tion Difference

3 V A Statistical Retained 40-

earnings

4 V A Statistical Currency 40-

Translation Difference

5 V Statistical Offsetting 80
Item

6 U A Statistical Retained 40-

earnings

7 U A Statistical Currency 40-

Translation Difference

8 U Statistical Offsetting 80
Item

9 A U Neg. Goodwill (P&L) 80-

Purchase Method with Group Shares

Increase in Indirect Investment

All calculations in period 3 were based on the group shares. Thus, the system now adjusts the following items
to the higher group shares: the NCI shares in the investment (line 1) and equity (lines 2 - 4); the statistical
equity (lines 5 - 7); and the original value of differential amount (line 12). The effects of subsequent
consolidation with the equity method also generate postings to universal statistical equity (lines 9 and 10).

An indirect, negative differential amount is created for the remaining balance (line 13).

Consolidation Unit Partner unit Item Value

1 V NCI-Investment 375-

Group Reporting (FIN-CS)

Group Reporting PUBLIC 213
 Consolidation Unit Partner unit Item Value

2 V NCI Common Stock 300

3 V NCI-Retained Earnings 30

4 V NCI-Currency Transla­ 30
tion Difference

5 V U Statistical Common 300-

Stock

6 V A Statistical Retained 30-

earnings

7 V A Statistical Currency 30-

Translation Difference

8 V Statistical Offsetting 360

Item

9 U A Statistical Retained 30-

earnings

10 U A Statistical Currency 30-

Translation Difference

11 U Statistical Offsetting 60
Item

12 U Equity Reserves 75

13 A U Neg. Goodwill (P&L) 60-

Equity Method with Direct Shares

Increase in Indirect Investment

The subsequent consolidation activity in period 3 recorded NCI in the adjustment to the investment book value.
The system now adjusts these to the new group share of immediate upper unit U (lines 1 and 2). The NCI
adjustments are offset by statistical equity entries (lines 3 and 4). The system also posts universal statistical
equity for the purchase method to investee unit V (lines 5 and 6).

An indirect, negative differential amount is created for the balance (line 9).

Group Reporting (FIN-CS)

214 PUBLIC Group Reporting
 Consolidation Unit Partner unit Item Value

1 U NCI-Retained Earnings 40

2 U NCI-Currency Transla­ 40
tion Difference

3 U A Statistical Retained 40-

earnings

4 U A Statistical Currency 40-

Translation Difference

5 V A Statistical Retained 40-

earnings

6 V A Statistical Currency 40-

Translation Difference

7 V Statistical Offsetting 80
Item

8 U Statistical Offsetting 80
Item

9 A U Neg. Goodwill (P&L) 80-

Equity Method with Group Shares

Increase in Indirect Investment

The subsequent consolidation activity in period 3 recorded NCI in the adjustment to the investment book value.
The system now adjusts these to the new group share of immediate upper unit U (lines 1 and 2). The NCI
adjustments are offset by statistical equity entries (lines 3 and 4). The system also posts universal statistical
equity for the purchase method to investee unit V (lines 6 - 8).

As in the purchase method too, the original value of the differential amount incurred at the immediate upper
unit U in first consolidation is adjusted to its higher group share (line 10). The offsetting entry is posted to the
investment item (line 11). An indirect, negative differential amount is created for the balance (line 12).

Consolidation Unit Partner unit Item Value

1 U NCI-Retained Earnings 30

2 U NCI-Currency Transla­ 30
tion Difference

Group Reporting (FIN-CS)

Group Reporting PUBLIC 215
 Consolidation Unit Partner unit Item Value

3 U A Statistical Retained 30-

earnings

4 U A Statistical Currency 30-

Translation Difference

5 U Statistical Offsetting 60
Item

6 V U Statistical Common 300-

Stock

7 V A Statistical Retained 30-

earnings

8 V A Statistical Currency 30-

Translation Difference

9 V Statistical Offsetting 360

Item

10 U Investment (C/I 75
Method)

11 U Investment 75-

12 A U Neg. Goodwill (P&L) 60-

Related Information

Initial Example: Activities [page 166]

1.1.5.4.5 Treatment of Goodwill

Use

The goodwill treatment function defines the procedure for adjusting the value of goodwill.

Group Reporting (FIN-CS)

216 PUBLIC Group Reporting
Prerequisites

1. The types of goodwill treatment are activated in C/I-System Utilization separately for positive goodwill and
negative goodwill.
2. For each treatment, it is specified whether the definitions for the life and the posting items of goodwill are
global, per consolidation of investments method, or with exceptions.
3. You have defined the posting items (by assignment of FS item roles. For more information, see FS Item
Attributes [page 264]) for positive and negative goodwill in Customizing, under Define Global Goodwill
Items or in Accounting Techniques [page 161].

Features

The system supports the following treatment types for goodwill:

● Extraordinary amortization (if an impairment test is performed)

● Direct writeoff
● Direct elimination
In the postings of automatic C/I, the system directly eliminates a positive differential amount (goodwill) on
a capital reserves account. It directlz writes off a negative differential amount (negative goodwill) into the
profit and loss (P&L). You perform the disclosure of goodwill and impairment postings by manual journal
entries.

Example

To see a posting example for direct writeoff of goodwill, see Example: Direct Writeoff of Negative Goodwill [page
217].

To see a posting example for direct elimination of goodwill, see Example: Direct Elimination of Positive Goodwill
[page 218].

1.1.5.4.5.1 Example: Direct Writeoff of Negative Goodwill

Direct writeoff of negative goodwill reduces newly incurred negative differential amount to a value of zero
immediately during the acquisition activity, with an affect on net income.

The writeoff of negative goodwill does not depend on the accounting technique, it only depends on the settings
for acquisition treatment.

Group Reporting (FIN-CS)

Group Reporting PUBLIC 217
First consolidation with negative differential amount

In first consolidation, the system posts the new negative goodwill in its entirety to a profit and loss (P&L)
statement item for writeoff (line 6). As a result, the net book value of the negative goodwill is zero.

Statistical postings record the entire writeoff of negative goodwill and the corresponding minority share (lines 7
- 10).

Consolidation Unit Partner unit Item Value

1 A Investment 500-

2 U Common Stock 1000

3 U NCI Common Stock 200-

4 U A Statistical Common 800-

Stock

5 U Statistical Offsetting 800

Item

6 A Amortization and Im­ 300-

pairment Losses (P&L
Statement)

7 A Statistical net income 300

8 A Statistical net income 300-

offsetting item

9 A Adjusted Statistical 300

Net income goodwill
amortization

10 A Statistical Offsetting 300-

Item

11 A Retained earnings 300-

12 A Net Income (P&L 300

Statement)

1.1.5.4.5.2 Example: Direct Elimination of Positive Goodwill

Direct elimination of positive goodwill posts newly incurred positive differential amount to a capital reserves
account.

Group Reporting (FIN-CS)

218 PUBLIC Group Reporting
The direct elimination of positive goodwill on a capital reserves account only occurs for the purchase method.
For the equity method, the system posts a positive differential amount to the investment item that is specified
for goodwill acquisition item in the C/I method for equity consolidation.

First consolidation with positive differential amount (purchase method)

In first consolidation, the system posts the new positive goodwill in its entirety to a capital reserves account
(line 6). As a result, the net book value of the goodwill is zero.

Consolidation Unit Partner unit Item Value

1 A Investment 100-

2 U Common Stock 1000

3 U NCI Common Stock 200-

4 U A Statistical Common 800-

Stock

5 U Statistical Offsetting 800

Item

6 A Capital Reserves 200

1.1.5.4.6 Configuration

To make sure all consolidation of investments (C/I)-related tasks and reports work well, you need to make the
relevant configuration settings in your back-end system by entering transaction code SPRO and accessing the
customizing activities under SAP Reference Implementation Guide (IMG) SAP S/4HANA for Group
Reporting Consolidation of Investments

The following settings are predefined by SAP and cannot be changed:

● C/I - System Utilization

● C/I - Global Settings
● Statistical Shareholders' Equity
● Minority Interest (NCI) Items

For step-by-step guidance when performing the following specific customizing activities, see IMG Activity
Documentation in the system:

● C/I Global Goodwill Items

● C/I Methods
● C/I Tasks
● C/I Document Types

Group Reporting (FIN-CS)

Group Reporting PUBLIC 219
● C/I Tasks: Assignment of Document Types
● Selected Items for C/I
● Scope of Reported Data for the Equity Method
● Reported Items for Equity Holdings Adjustments
● Posting Items for the Equity Method
● Activities - Default Sequence
● Activities - Goodwill Treatment

When you run Check Customizing Settings for C/I, the system performs consistency checks on your C/I-
settings and issues error messages if it detects inconsistencies. In this case, you must revise your C/I-settings
accordingly.

When you run Customizing of C/I, the system displays all C/I-settings in an output list.

1.1.5.5 Task Logs

With this app, you can check the logs of each consolidation task along the consolidation process. The system
records details of tasks during their test runs and update runs. You check logs by specifying the task category,
consolidation unit or group, version, date range, or the users who performed the tasks. A list of tasks is
displayed, from where you can navigate to a detail screen for each task, depending on the task category you
choose: Manual Posting, Data Collection, Currency Translation, Reclassification, or Data Validation.

This graphic illustrates the main aspects and is followed by a detailed explanation of each task category:

Manual Posting
Manual posting tasks include manual correction of reported data, manual eliminations at posting level 20 or
30, and entering group shares. These tasks are available as tasks in Data Monitor or Consolidation Monitor and
are usually executed by using the Post Group Journal Entries [page 37] or Import Group Journal Entries [page
41] app. In the log, the relevant consolidation unit/group, the overall status, document type, any possible error
messages, and journal entry line item details are displayed.

Data Collection
The data collection logs record the details of the following:

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 ● Flexible upload of the reported financial data for the consolidation units whose data transfer method is set
to use Flexible Upload. The action is performed by using the Data Collection task in the Data Monitor app or
using the separate Flexible Upload of Reported Financial Data app with a document type 00 Upload
reported data (00/UPL). The details, for example, journal entry amount, consolidation unit, FS item,
partner unit, and subitem are displayed. From any journal entry amount, you can navigate to the Display
Group Journal Entries [page 43] app to view the original posting data at line item level.
● The API call that imports the reported financial data of multiple consolidation units from the client system
to the SAP S/4HANA system. Its log contains similar details with flexible upload and can be differentiated
by the document type 07 External reported data (00/API). For more information about the API service, go
to the SAP API Business Hub (https://api.sap.com) and search for the API artifact Reported Financial
Data for Group Reporting – Bulk Import and Update.

 Note

For technical reasons, fields marked as Technical Use Only are selected by default when you choose the
Settings icon () on the detail page. Please keep these fields selected.

Currency Translation
The currency translation logs record actions that are performed by using the Currency Translation task in the
Data Monitor app or using the separate Currency Translation app. Details such as consolidation unit, method,
selection, FS item, subitem, subitem category, difference item, translation key, exchange rate, local currency
and group currency amounts, translation difference, and amount at reference exchange rate are displayed.

Reclassification
The reclassification logs record actions that are performed by using the relevant elimination tasks in the Data
Monitor or Consolidation Monitor app. The details such as method, journal entry, consolidation unit, partner
unit, triggering selection, FS item, subitem, subitem category, triggering amount, and journal entry amount in
the group currency are displayed.

Data Validation
Three task categories are relevant for data validation: Reported Data Validation，Standardized Data Validation,
and Consolidated Data Validation. By choosing each validation task log, you navigate to the validation result
page, which contains information about overall validation result, calculated left-handed and right-handed
values based on the formulas of each relevant validation rule, tolerance, difference, and so on. For more
information, see Check Result Details [page 45] part in the app description for Manage Data Validation Tasks.

Additional Features
The following features are available in this app:

Last Log

By using the Last Log filter, you can display only the logs for the most recently executed tasks based on your
other specified filter criteria. For example, if you select a consolidation unit, a fiscal year/period, and Yes for
Last Log filter, logs with the latest Log Time are displayed for this consolidation unit and fiscal year/period, one
log for each relevant task.

Alternatively, from Data Monitor or Consolidation Monitor, you can also navigate to this list by choosing Last
Log from the context menu of the relevant task.

Group by a Criteria

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On the log detail page, you can select a column header and use it as a grouping criteria for the whole Log Items
table. See the following example for currency translation:

As currency translation is based on selections, which include FS items and subitems, you may want to analyze
the log items by selections. To do so, you select the Selection ID column header and choose Group. The table
layout is changed to the following:

Log Messages

By choosing Log Header Messages or the Messages icon (), you can view the possible failure root causes or
warning messages for each log or log item.

Show Input Fields

By choosing the Settings icon (), you can find the additional master data fields that are set to Enable Inputs in
the Define Consolidation Master Data Fields customizing activity. You can select any of these fields so that their
inputs can also be displayed in the log.

Export

By choosing the Export to Spreadsheet icon (), you can export the log items to an MS Excel file for further
analysis, for example to show columns such as Reference Exchange Rate that are hidden by default, or to allow
filtering and sorting based on message type (information, warning or error), message number, and so on.

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1.2 Analytics for Group Reporting

Analytical reports display the data from consolidation unit’s or group’s perspective before or after the
consolidation reporting logic is implemented. You can generate financial statements, such as balance sheets
and profit and loss statements by applying the specific filters.

Prerequisite

Before running these apps, you must define organization unit master data and FS item hierarchies, and make
the necessary settings for reporting rules. For more information, see Master Data [page 249] and Reporting
Rules [page 314].

Key Features

● Display reports using selection filters.

● Add new dimensions as rows and columns according to your requirements.
● Default filter values are based on your global parameter settings.
● Drill through to all journal entry line items by selecting an amount at any lowest node level (leaf node) in the
report.

 Note

If your app does not work with a screen reader, you can add a separate, accessible version of this app to
your SAP Fiori launchpad. Go to the App Finder in your Me Area and search for the name of your app.

Information for Key Users

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

See Also

● Using Analytical Reports

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● For more information on how to navigate in this type of app, watch the video:

Open this video in a new window

1.2.1 Reporting Logic (New)

To support both legal and management consolidation while providing high flexibility in re-organizations, the
new group reporting logic is applied. It contains the following different views of consolidated data:

● Group consolidation view: Consolidation group is a flat list of the assigned consolidation units with group-
dependent attributes such as consolidation method, acquisition date, and divestiture date. The
assignment and attribute definitions are made by using Manage Consolidation Group Structure - Group
View (New) [page 251] or Manage Consolidation Group Structure - Unit View (New) [page 253].
● Hierarchical consolidation view: Based on the hierarchies of consolidation units, profit centers, and
segments that are maintained in Manage Global Hierarchies. See Define Hierarchies [page 301] for detailed
instructions.
● Combined view: When generating a report for consolidated data, by specifying both Consolidation Group
and any relevant hierarchies, you can get a combined view.

All views retrieve the same set of consolidated data, but based on different dimensions and with a specific
reporting logic described below:

Organizational Di­ Posting Level

mension Use (PL) Special Processing at Report Runtime

Consolidation Unit
Hierarchy members are derived based on hierarchy
Segment (If enabled definitions:
Hierarchy Local reported ● PL = Blank, 00, 01, 0C, and 10: Member is the
Elimination in the data, correc­ original organization unit, for example, profit cen­
Define Consolidation ter (PC).
tions, and
Master Data Fields Hierarchical
standardizing ● PL = 20: Hierarchy members are the elimination
customizing activ­ evaluations and
Hierar­ entries (PL members based on organization unit pairs, for
ity) flexible re-or­
chy View example, PC and partner PC. The derivation
ganization are blank, 00, 01,
Profit Center (If ena­ works in this way:
required 0C, and 10);
bled Hierarchy ○ Identify the lowest hierarchy node that in­
Elimination in the Pairwise elimi­ cludes the organization unit pairs
Define Consolidation
nations (PL 20) ○ Generate a virtual elimination member of
Master Data Fields
this hierarchy node with the ID: <hierarchy
customizing activ­
node>_ELIM
ity)

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 Organizational Di­ Posting Level
mension Use (PL) Special Processing at Report Runtime

Data records are stored on consolidation units, not on

groups (except for posting levels 02, 12, 22, and 30).
However, you are prompted to enter Consolidation
Above PLs Group for generating reports. Groups are derived
(blank, 00, 01, based on consolidation unit assignments as follows:
0C, 10, 20);
Group-depend­ ● PL = Blank, 00, 01, 0C, and 10: The consolidation
ent postings are Group-depend­ units assigned to your specified consolidation
required, for ex­ ent adjust­ group in Prompts are selected.
ample, gener­ ments based on ● PL = 02 and 12: Your specified consolidation
Group ated by Prepa­
Consolidation Unit at-equity group in Prompts and the consolidation units as­
View ration for Con­
method or to signed to it are selected.
solidation
reflect group
Group Changes ● PL = 20: The consolidation unit and partner unit
[page 27] changes (PL
pairs assigned to your specified consolidation
(PCC) tasks 02, 12, and 22);
group in Prompts are selected.
Consolidation ● PL = 22: Your specified consolidation group in
of investments
Prompts and the consolidation unit and partner
(PL 30)
unit pairs assigned to it are selected.
● PL 30: Your specified consolidation group in
Prompts is selected.

You specify at least one Consolidation Group other than # value and one hierarchy other than $ value in Prompts,
then the group-dependent postings (PL 02, 12, 22, and 30) are shown on the original organization units where
they were posted.
Com­
bined  Note
View
PL 22 has the elimination members derived in the same way as PL 20 described above in Hierarchy View
row.

The following graphic is an example Prompts window for specifying criteria for group data analysis. The general
guidelines are to do the following:

● Specify Consolidation Group if you want to generate statutory group reports (Group View).
● Specify any hierarchies if you want to get the Hierarchy View to check, for example, the consolidated
operating cash flow by regions or by business lines.
● Specify both to get a combined view to, for example, check PCC postings in period of acquisition/
divestiture, consider consolidation methods, or check manual posting at PL 30.

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For detailed instructions, see the Prompts [page 233] part of the Group Data Analysis help topic.

By combining different hierarchies and/or consolidation group definitions, you may apply the new reporting
logic in the following reporting cases, each of which is elaborated in subpages of this help topic:

Case 1: Hierarchical and Matrix Consolidations [page 227]

Case 2: Combining Consolidation Group and Hierarchies [page 230]

Case 3: Consolidation of Investments - With Multiple Consolidation Groups [page 232]

Restriction

The new reporting logic described above is applied to the following reports/apps:

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 ● Group Data Analysis (New) [page 233]
● Group Data Analysis - With Reporting Rules (New) [page 238]
● Display Group Journal Entries - With Reporting Logic [page 149]
● Database Listing of Journal Entries (Classic View) - Reporting Logic
● Database Listing of Total Records (Classical View) - Reporting Logic

 Note

The new reporting logic and the associated reports/apps are only applicable to the customers with an initial
release of SAP S/4HANA 1909 or higher or the customers who have upgraded from a prior release and
migrated to the new reporting logic. Customers with an initial release earlier than 1909 should continue
using the following report apps or activate the new group reporting logic. Please open a customer message
on SAP Service Marketplace for the FIN-CS-COR component to activate the new reporting logic:

● Consolidated Balance Sheets [page 243]

● Consolidated P&L Statements by Nature of Expense [page 243]
● Data Analysis - Reporting Logic [page 244]
● The report apps described under the help section Rule-Based Reports [page 245]

These apps can be found by using the App Finder on the SAP Fiori launchpad. For more information, see
SAP Note 2659672 .

Related Information

Document Types and Posting Levels [page 285]

1.2.1.1 Case 1: Hierarchical and Matrix Consolidations

Based on the hierarchies of consolidation units, profit centers, and segments, you can display the data for
these organizational units eliminated and consolidated hierarchically. In the hierarchy view, each enabled
hierarchy has a virtual dimension with the suffix Eliminated in the name at report runtime to provide elimination
values at posting level 20 or 22 (Two-sided elimination entry). Along the relevant hierarchies, a virtual
elimination member is automatically generated directly under each hierarchy node with a name <hierarchy
node>_ELIM.

Let's take the following scenarios to explore the usage of hierarchical consolidations.

Using Consolidation Unit Hierarchy in Contribution View or Hierarchy View

With the dimension Consolidation Unit for example, you can either use the original dimension Consolidation
Unit to show the contribution view, or choose the dimension Consolidation Unit Eliminated to show the
consolidated data, including eliminations between consolidation units (CUs) that share any parent node along
the specified CU hierarchy.

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The following animated GIF graphic shows a comparison between contribution view and the hierarchical
consolidation view:

In the contribution view using the original CU dimension, you can see the region Europe has a sales
contribution of 34,070,980 EUR to the overall consolidated group results. In the consolidation view, however,
you can see the region Europe has consolidated sales of 34,121,500 EUR. Both views use the same CU
hierarchy, the only difference being that, with the Consolidation Unit Eliminated dimension, the system shows
only eliminations between units below the Europe node.

Switching or Combining Hierarchies (Consolidation Units, Segments, and Profit Centers)

You can select multiple hierarchies in thePrompts of the report, for example, one hierarchy for each dimension,
CU, profit center, and segment. In the report layout, you can switch to any hierarchy by moving Consolidation
Unit Eliminated, Profit Center Eliminated, or Segment Eliminated respectively to Rows or Columns. The chosen
hierarchy is applied to all data in the report.

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You can also generate a matrix-like report by selecting two hierarchies of different dimensions and placing
them in rows and columns respectively, for example, CUs by region in columns and profit centers by line of
business in rows, as shown in the following animated GIF graphic:

 Note

Hierarchies have time dependency, meaning each of them has a validity date range as you defined in the
Manage Global Accounting Hierarchies app. In Prompts, you specify one validity date based on which the
valid hierarchies are chosen and applied at report runtime.

Filtering by FS Item or by Region

Within a hierarchical consolidation report, you can choose to filter the data based on the criteria you specify.
For example, you may want to display only the data of a particular set of financial statement (FS) items or only
the consolidation units of a certain region. To do this, you need to select the relevant filter criteria in Filters, and
then optionally choose Show Filter Bar.

The following animated GIF graphic demonstrates filtering by FS Item: Operating income/loss and
consolidation unit hierarchy node: Europe. In this way, the Europe regional report shows you the operating
income/loss data in a profit center hierarchy view.

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  Note

Filtering also works if you choose one of the criteria (for example a region) directly within the report data
area and choose Filter Filter Member (and Remove from Axis) from its context menu. This is shown
toward the end of the second demo above.

Related Information

Define Hierarchies [page 301]

1.2.1.2 Case 2: Combining Consolidation Group and

Hierarchies

You may want to get a combined view in the Group Data Analysis report where both hierarchy and consolidation
group are chosen. In this way, in addition to the hierarchy definitions for consolidation units, segments, and
profit centers, all group-dependent consolidation settings are also considered, such as consolidation methods
(Purchase or Equity), consolidation unit-to-group assignments, and the first consolidation/divestiture year and
period.

To be more specific, a combined view helps to fulfill the following reporting needs:

● I want to consider the consolidation interval of companies so that the financial data outside of the group
can be revoked and the PCC (preparation for consolidation group change) postings can be recorded
according to the acquisition and divestiture periods.
● I want to consider the consolidation method, for example, the Equity method, so that the financial data can
be revoked with different record types.

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 ● I want to see the postings for consolidation of investments (C/I).
● I want to see manual postings at posting level (PL) 30 (Consolidation Entries).

In the following scenarios, let's compare the examples where you select a hierarchy with/without reference to a
consolidation group in Prompts within the Group Data Analysis (New) [page 233] app.

Consolidation of Investments
When the consolidation unit hierarchy REGION_GD is chosen, you can choose whether or not to select a
consolidation group. By additionally selecting a consolidation group, you can see the group-dependent
postings, for example the C/I postings with the PL 30. The following graphics compare the results table when
consolidation group CG40S is selected against the results table when no consolidation group is selected:

When the consolidation group is se­ When no consolidation group is se­

lected lected

Results Table

Difference Posting data at PL 30 is shown for each Posting data at PL 30 is not included.
consolidation unit.

Consolidation Unit with Purchase Method

The consolidation unit S4006 was consolidated to the consolidation group CG40S with the Purchase
consolidation method. Afterwards, S4006 was divested in fiscal period 001 of year 2016. You can show its PCC
postings by selecting CG40S as the consolidation group.

When the consolidation group is se­ When no consolidation group is se­

lected lected

Results Table

Difference In period 001, the balance sheet FS The reclassification and data revocation
item Net Income of S4006 is reclassi­ is not shown, that is, the financial data
fied as Net Income/Clearing with record of S4006 is included as is.
type 0.

After period 001, all financial data of

S4006 is revoked with record type D.

Consolidation Unit with Equity Method

The consolidation unit S4005 is consolidated to the consolidation group CG40S with the Equity consolidation
method. For the periods when S4005 stays within the consolidation group, the PCC tasks revoke the financial
data of S4005 with the record type E. You can show the PCC postings for S4005 by selecting CG40S as the
consolidation group.

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 When the consolidation group is se­ When no consolidation group is se­
lected lected

Results Table

Difference The financial data of S4005 is revoked The data revocation is not shown, that
at PL 02, 12, and 22 with record type E. is, the financial data of S4005 is in­
cluded as is.

Related Information

Preparation for Consolidation Group Changes [page 27]

Record Types [page 139]

1.2.1.3 Case 3: Consolidation of Investments - With

Multiple Consolidation Groups
Starting from fiscal period/year of 012/2015, consolidation unit S4003 is included into two consolidation
groups: Top group CG40S with 80% group share and subgroup CG40S2 with 75% group share, both with the
consolidation method Purchase Method. What does the consolidation of investments (C/I) look like in the
Group Data Analysis report?

Let's take an example of annual net income (financial statement item 317000) which is deducted by non-
controlling interest (NCI) posting specific to each group. The group report retrieves consolidated data for
individual groups, that is, NCI is recorded for each group separately without a delta calculation. The graphics
below show the NCI postings when you choose CG40S or CG40S2 as Consolidation Group respectively in
Prompts:

For the top group CG40S, the NCI data with posting level 30 (Consolidation Entry) = local reported data with
posting level 00 * (1-80%).

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For the subgroup CG40S2, the NCI data with posting level 30 (Consolidation Entry) = local reported data with
posting level 00 * (1-75%).

Related Information

Consolidation of Investments (Rule-Based) [page 129]

1.2.2 Group Data Analysis (New)

With this app, you can display different views of consolidated data: Group View based on the group structure
that includes consolidation groups and units and Hierarchy View based on hierarchies of profit centers,
segments, and consolidation units. By selecting different FS item hierarchies within the app, you can generate
consolidated financial statements (FS) such as balance sheet and profit and loss statement.

 Note

This app has implemented the new reporting logic and is ready for use by the customers with an initial
release of SAP S/4HANA 1909 or higher. Customers upgraded from an initial release earlier than 1909 and
haven't activated the new reporting logic should use the Consolidated Balance Sheets [page 243],
Consolidated P&L Statements by Nature of Expense [page 243], and Data Analysis - Reporting Logic [page
244] apps instead. To activate the new reporting logic, create a customer message with the FIN-CS-COR
component on SAP Service Marketplace.

Key Features

This app provides the following key features:

Prompts
You are prompted to specify filter criteria in the Prompts window each time you access the report. The following
criteria are required:

● Version: The dataset version, such as Y10 for actuals data or the consolidation ledger that is assigned to
individual consolidation groups to define the group currency, such as YB* for budget data.
● Ledger: Y1 for group currency EUR or Y2 for group currency USD.
● Consolidation Chart of Accounts: Y1
● Fiscal Year Period: In the format of 3-digit period/4-digit year, such as 012/2018
● Period Mode: Choose PER and/or YTD to display periodic and/or year-to-date (YTD) aggregated values for
each measure (amount in transaction currency (TC), local currency (LC), group currency (GC), and
quantity).
● Consolidation Group: Choose a consolidation group (CG) to if you want to run the report for consolidated
data based on a CG. Only then are postings on group-dependent posting levels 02, 12, 22, and 30 included.

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 Additionally, the data of other posting levels is assigned to the group, depending on the assignment of
consolidation unit (or/and partner unit) to the CG.
Or choose # to not derive any CG so that only posting entries for the consolidation units you specified in
Consolidation Unit are displayed.

 Note

The assignments of CUs to CGs are maintained using the Manage Group Structure apps.

● Consolidation Unit Hierarchy, Profit Center Hierarchy, and Segment Hierarchy: Choose an organizational
unit hierarchy to derive elimination members at report runtime. It provides a consolidation view along the
respective hierarchy by populating the Consolidation Unit Eliminated, Profit Center Eliminated, and/or
Segment Eliminated reporting dimensions. The derived dimension members have a suffix "_ELIM" in their
names and provide elimination values at posting level 20 (Two-sided elimination entries) or 22 (Two-sided
elimination entries: Consolidation group changes).
Or you enter $ to deselect the relevant hierarchies and not to derive any elimination members.

 Note

The hierarchies are maintained using the Manage Global Hierarchies app. For more information, see
Define Hierarchies [page 301].

When no CG value is specified, Consolidation Unit Hierarchy is used to restrict the data range, that is, to
display only the data for the CUs that belong to the specified CU hierarchy. Once you choose any CU
hierarchies in Prompts, the report is restricted to the respective data sets. Within the report display, do
not try to change the hierarchy by choosing a different one from the context menu, because that won't
produce meaningful results. Only change CU hierarchies by using Prompts. However, Profit Center
Hierarchy and Segment Hierarchy are not used to restrict data range, but only for the purpose of
elimination member derivation.

When specifying a value in both Consolidation Unit Hierarchy and Consolidation Group to generate a
combined view, make sure the two data sets have intersections, that is, the CUs that are assigned to
both your specified CU hierarchy and CG exist. In any case, the value you specified in Consolidation
Group takes precedence in terms of data selection, meaning only the CUs that are assigned to your
specified CG are displayed in the report, even if they are not assigned to your specified CU hierarchy (in
that case, those CUs are displayed under the REST_H hierarchy node). See Reporting Logic (New)
[page 224] for more information about the combined view.

● Hierarchy Valid On: The above hierarchies have time dependency, meaning they are valid within the periods
you specify in the Manage Global Hierarchies app. In this way, you can maintain organizational unit
hierarchies flexibly to support any re-organization activities and management reporting. Note that each
hierarchy ID may have multiple hierarchy versions, each of which is effective in a unique timeframe. As the
derivation of elimination members is done for a single hierarchy, the date you entered in this field
determines the valid hierarchies for you to choose from. The chosen hierarchy definition (of the specified
validity date) is applied to the data of all periods selected for the report, implicitly providing restated values
of data with the chosen hierarchy.

The following animated GIF shows an example for specifying filters in Prompts:

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  Tip

Later in the report display page, you can still call up the Prompts window by choosing the Settings icon
() Show Prompts .

Selecting Reporting Dimensions

By default, the reporting dimensions Version, Fiscal Year Period, and Period Mode are displayed in header rows
as a report context. The following dimensions are displayed along with measures as following:.

Consolida­ Measures
Consolida­ Partner Posting
tion Unit FS Item
tion Unit Unit Level TC Amount LC Amount GC Amount Quantity
Eliminated

411100
(Sales of CU02 20
goods)
CU01
121100
(Trade re­ CU03 20
ceivables)

412100
CU0_ELIM (Variable
CU02 CU01 20
cost of in­
ventory.)

21110D
(Clearing
account -
CU03 CU01 20
trade re­
ceivables/
payables)

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However, you can drag any available dimensions to or from Columns or Rows to re-arrange the report layout.
For example, it makes sense to include the Profit Center Eliminated dimension in the report if you selected a
Profit Center Hierarchy in Prompts.

 Note

For some dimensions such as Version and Period Mode that enable selecting multiple values for data
comparison purpose, the data are not supposed to sum up among different dimension values. For example,
aggregating the data for consolidation versions Actuals and Budgets makes no sense. In this case, if you
select multiple values for these dimensions in Prompts, keep the dimensions selected in either Columns or
Rows to act as data separators.

Similarly, if you choose YTD as the period mode, Reporting Period should be added to rows or columns to
display meaningful amounts.

From the context menu of any measure, you can choose to:

● Remove the measure from the report display. You can also add it back by choosing the respective option
from Measures of Dimensions area later on.
● Specify the number format, for example, Decimal Places.

Changing FS Item Hierarchy

By default, all FS items that have non-zero values for the selected measures are listed as a flat list. To apply any
FS item hierarchies, for example balance sheet or profit and loss statement, select the respective hierarchy by
choosing Hierarchy Select Hierarchy... from the context menu of any FS item. In this way, you can
generate the desired consolidation reports or even export them to a spreadsheet by choosing the Export to MS
Excel icon ().

 Tip

Apart from FS item, consolidation unit, profit center, and segment, for any master data types that have
hierarchies maintained via the Manage Global Hierarchies app, such as subitem, document type, and
posting level, you can choose Hierarchy Select Hierarchy... from their context menu to display the
data hierarchically. Or you can choose Hierarchy Expand All or Expand to Level to show data at your
specified hierarchy levels.

After making the above custom settings, you can choose Actions Save as Tile... to save the report
layout as an app tile on the SAP Fiori launchpad with the title Group Data Analysisand your specified
subtitle.

The following animated GIF shows an example for choosing reporting dimensions and FS item hierarchy:

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Drill-Through to Group Journals
From any displayed figures for TC Amount, LC Amount, GC Amount, and Quantity measures, you can choose
Jump To to drill through to the Display Group Journal Entries - With Reporting Logic [page 149] app to view the
posting details at line item level.

 Example

In the data area of consolidation unit CU01 under the hierarchy node CU0_ELIM (CU0 is defined as a parent
node for CU01 when defining consolidation unit hierarchy), choose Jump To Display Group Journal
Entries - With Reporting Logic from the context menu of a GC Amount figure of FS item 411100 (Sales of
goods) with posting level 20 (Two-sided elimination entry). You are brought to the journal entry display app,
which displays the following journal entry details restricted by the same filter criteria above:

● Document number and line item

● Document type
● Subitem category and subitem
● Additional comments in Text field

 Note

To drill through to accounting (FI) documents that are read from the universal journal (ACDOCA table),
select Jump To from the context menu of the data with posting level # (Realtime update).

Drill-through from any measures in the data area of a hierarchy node is currently not supported due to non-
parsable hierarchy IDs. For example, you choose a consolidation unit hierarchy CS17/CU0 and display the
hierarchy in the Consolidation Unit Eliminated column. Choosing Jump To for any measures within same
rows of CS17/CU0 only returns No data message. However, you can expand the hierarchy CS17/CU0 and
drill through from the measures of its leaf nodes, such as CU0_ELIM, CU01, CU02, and CU03.

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Related Information

Reporting Logic (New) [page 224]

1.2.3 Group Data Analysis - With Reporting Rules (New)

With this app, you can display different views of consolidated data: Group View based on the group structure
that includes consolidation groups and units and Hierarchy View based on hierarchies of profit centers,
segments, and consolidation units. By selecting different reporting item hierarchies within the app, you can
generate rule-based consolidation reports, such as cash flow statement and statement of changes in equity.

 Note

This app has implemented the new reporting logic and is ready for use by the customers with an initial
release of SAP S/4HANA 1909 or higher. Customers upgraded from an initial release earlier than 1909 and
haven't activated the new reporting logic should use the Consolidated Balance Sheets [page 243],
Consolidated P&L Statements by Nature of Expense [page 243], and Data Analysis - Reporting Logic [page
244] apps instead. To activate the new reporting logic, create a customer message with the FIN-CS-COR
component on SAP Service Marketplace.

Key Features

This app provides essentially the same features as Group Data Analysis (New) [page 233] except that it
supports the following rule-based reports only:

● Statement of changes in equity (with the predefined reporting item hierarchy X1)
● Cash flow statement (X2)
● Statement of comprehensive income (X3)
● Consolidated P&L statement by function of expense (X4)
● Interunit reconciliation (X5)

For more information about how to define reporting items, reporting rules, and reporting item hierarchies, see
Define Reporting Rules [page 315] and Define Hierarchies [page 270].

The following sections focus on the differences with Group Data Analysis.

Prompts
You are prompted to specify filter criteria in the Prompts window each time you access the report. In addition to
the criteria described in the Prompts [page 233] part of the Group Data Analysis help topic, the following
criteria are required:

● Reporting Item Hierarchy: Choose a reporting item hierarchy that determines the included FS items and the
report row/column structure. Once you choose a hierarchy in Prompts, the report is restricted to the
respective data sets. Within the report display, do not try to change the hierarchy by choosing a different
one from the context menu, because that won't produce meaningful results. Only change the reporting
item hierarchy by using Prompts.

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 ● Reporting Rule Variant: The default rule variant is based on your rule-to-version/period assignment using
the Assign Reporting Rules to Versions [page 316] app. Multiple rule variants may exist for a reporting item
hierarchy. You can choose a different one for simulation purposes.

 Tip

Later in the report display page, you can still call up the Prompts window by choosing Settings ()
Show Prompts .

Selecting Reporting Dimensions

The same as described in the Selecting Reporting Dimensions [page 235] part of the Group Data Analysis help
topic except that Reporting Item replaces FS Item in this app.

Changing Reporting Item Hierarchy

All reporting items that have non-zero values for the selected measures are displayed in the structure in the
same way as your specified reporting item hierarchy. In this way, you can generate the desired rule-based
report or even export it to a spreadsheet by choosing the Export to MS Excel icon (). For example, specify the
reporting item hierarchy X2 to generate cash flow statement for your specified organizational units and fiscal
period.

Drill-Through to Group Journals

From any displayed figures for TC Amount, LC Amount, GC Amount, and Quantity measures, you can choose
Jump To to drill through to the Display Group Journal Entries - With Reporting Logic [page 149] app to view the
posting details at line item level.

 Note

Drill-through from any measures within same rows of reporting items is currently not supported due to the
fact reporting items cannot be parsed in the destination app. It only works if you select all filter criteria of
the relevant reporting items and put them in Columns or Rows for the report layout.

 Example

The reporting item SCF100 is defined using the filter criteria FS Item, Subitem, and Subitem Category in
the Define Reporting Rules [page 315] app. To get the correct drill-through result, you need to drag
these criteria from Dimensions to Columns or Rows in the report.

Related Information

Reporting Logic (New) [page 224]

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1.2.4 Validation Result Analysis - Unit View

With this app, you can analyze the local data for all or failed validation results by task type, period, or other
criteria using regular or visual filters, chart view, and table view.

Key Features

This app was developed as an Analytical List Page (ALP) app. It provides the following key features:

Header Area
By default, the header area displays how many validations failed passing the relevant rules for the following
dimensions in micro charts:

● Consolidation version, for example, actuals, budget, and year-end forecast

● Consolidation ledger
● Fiscal year/period
● Consolidation group. Note that the unit view of the result analysis has no consolidation group values
retrieved.
● Task type, including Reported Data Validation and Standardized Data Validation

Each of the dimensions above can be used as a filter criterion to select the data displayed in the content area.
To do that, you choose Adapt Filters in either compact filter or visual filter mode.

Content Area
The content area shows different visualizations of your selected data: Hybrid view, which has both chart and
table visualizations, chart-only view, or table-only view.

Chart View: By default, it shows the total number of validations and the number of validations that failed the
relevant rules, for each task type, reported data validation and standardized data validation. You can use the
drill-down functionality to analyze the dataset further, for example, by choosing View By and selecting the most
important aspects of the dataset, such as consolidation unit. In this way, the chart shows the data for each
consolidation unit so that you can easily identify which consolidation unit failed the most validation rules, and
how the data quality improves along the timeline.

Table View: It displays all details of each validation result at rule level. For each validation result row, you can
choose the arrow icon () to display all details in a separate page. Or, you can choose Export to Spreadsheet to
download all the result details to an MS Excel file.

This is a screenshot of the app that helps you understand the description above:

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More Information

How-to Video (English Only): Working with Reports (Analytical List Page)

Open this video in a new window

1.2.5 Validation Result Analysis - Group View

With this app, you can analyze the group data for all or failed validation results by task type, period, or other
criteria using regular or visual filters, chart view, and table view.

Key Features

This app was developed as an Analytical List Page (ALP) app. It provides the following key features:

Header Area
By default, the header area displays how many validations failed passing the relevant rules for the following
dimensions in micro charts:

● Consolidation version, for example, actuals, budget, and year-end forecast

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● Consolidation ledger
● Fiscal year/period
● Consolidation group
● Task type, including Standardized Data Validation and Consolidated Data Validation

Each of the dimensions above can be used as a filter criterion to select the data displayed in the content area.
To do that, you choose Adapt Filters in either compact filter or visual filter mode.

Content Area
The content area shows different visualizations of your selected data: hybrid view, which has both chart and
table visualizations, chart-only view, or table-only view.

Chart View: By default, it shows the total number of validations and the number of validations that failed the
relevant rules, for each task type, standardized data validation, and consolidated data validation. You can use
the drill-down functionality to analyze the dataset further, for example, by choosing View By and selecting the
most important aspects of the dataset, such as consolidation group. In this way, the chart shows the data for
each consolidation group so that you can easily identify which consolidation group failed the most validation
rules.

Table View: It displays all details of each validation result at rule level. For each validation result row, you can
choose the arrow icon () to display all details on a separate page. Or you can choose Export to Spreadsheet to
download all the result details to an MS Excel file.

This is a screenshot of the app that helps you understand the description above:

More Information

How-to Video (English Only): Working with Reports (Analytical List Page)

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Open this video in a new window

1.2.6 Other Reports

1.2.6.1 Consolidated Balance Sheets

The following consolidated balance sheets are provided out of the box:

● Consolidated Balance Sheet (CCSTOTALSRR11Q): For your specified consolidation group and fiscal year
and period, the report displays amounts of all balance sheet accounts in the group currency of all posting
levels.
● Year Comparison (CCSTOTALSRR12Q): For your specified consolidation group and posting period, the
report displays year-to-date (YTD) amounts of all balance sheet accounts in the group currency for both
the specified fiscal year and its prior year.
● By Movements (CCSTOTALSRR15Q): For your specified year, period and consolidation group, the report
displays amounts of all balance sheet accounts in the group currency by subitems within Subitem Category
of Transaction Types (also called movements).
● By Subgroups (CCSTOTALSRR13Q): For your specified year and period, the report displays amounts of all
balance sheet accounts in the group currency by subgroups under your specified consolidation group.

 Note

By default, the FS items that are not assigned to your specified Item Hierarchy in Prompts are displayed
under the REST_H hierarchy node in the report display. To suppress the unassigned FS item nodes, you
either need to specify the top node of the selected FS item hierarchy in FS Item (Node) field in the Prompts
or, within the report display, choose Filter Filter Member from the context menu of the FS item node
and restrict to the right FS item node.

The technical name in parentheses for each report denotes its CDS database view name. By adding a prefix
2C, you can derive the analytical query name for the respective report.

With the introduction of a new architecture/reporting logic, this app is only applicable to customers who
have an initial release lower than SAP S/4HANA 1909 and haven't migrated to the new reporting logic.
Customers with an initial release 1909 or higher should use the Group Data Analysis (New) [page 233] app
instead. For more information, see SAP Note 2659672 .

1.2.6.2 Consolidated P&L Statements by Nature of

Expense

The following consolidated P&L statements are provided out of the box:

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● Consolidated P&L by Nature (CCSTOTALSRR21Q): For your specified year, period and consolidation group,
the report displays amounts of all P&L accounts in the group currency of all posting levels.
● Year Comparison (CCSTOTALSRR22Q): For your specified consolidation group and posting period, the
report displays year-to-date (YTD) amounts of all P&L accounts in the group currency for both the
specified fiscal year and its prior year.
● By Subgroups (CCSTOTALSRR23Q): For your specified year and period, the report displays amounts of all
P&L accounts in the group currency by subgroups under your specified consolidation group.
● By Functional Areas (CCSTOTALSRR24Q): For your specified year, period, and consolidation group, the
report display amounts of all P&L accounts in the group currency by posting levels and subitems within the
Subitem Category of Functional Areas.

 Note

By default, the FS items that are not assigned to your specified Item Hierarchy in Prompts are displayed
under the REST_H hierarchy node in the report display. To suppress the unassigned FS item nodes, you
either need to specify the top node of the selected FS item hierarchy in FS Item (Node) field in the Prompts
or, within the report display, choose Filter Filter Member from the context menu of the FS item node
and restrict to the right FS item node.

The technical name in parentheses for each report denotes its CDS database view name. By adding a prefix
2C, you can derive the analytical query name for the respective report.

With the introduction of a new architecture/reporting logic, this app is only applicable to customers who
have an initial release lower than SAP S/4HANA 1909 and haven't migrated to the new reporting logic.
Customers with an initial release 1909 or higher should use the Group Data Analysis (New) [page 233] app
instead. For more information, see SAP Note 2659672 .

1.2.6.3 Data Analysis - Reporting Logic

To enable deep analysis of consolidated data, the report provides an interface for accessing data of any
granularity that exists in the consolidation database from the perspective of consolidation groups.

Based on your specified fiscal year, period, and consolidation group, you can choose to display amounts for all
relevant FS items in local currencies, group currency, and transaction currencies, as well as information on
posting levels, consolidation units, partner units, and all accounting master data or attributes.

From any displayed amounts, you can drill through to the Display Group Journal Entries - With Reporting Logic
[page 149] app to view the posting details at line item level.

 Note

The report only provides meaningful results when the posting levels (02, 12, and 22) for preparation for
consolidation group changes are included in the selection criteria. For more information about posting
levels, see Document Types and Posting Levels [page 285].

The technical name of the CDS data view for this report is CCSTOTALSRR01Q. By adding a prefix 2C, you
can derive the analytical query name for the respective report.

With the introduction of a new architecture/reporting logic, this app is only applicable to customers who
have an initial release lower than SAP S/4HANA 1909 and haven't migrated to the new reporting logic.

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 Customers with an initial release 1909 or higher should use the Group Data Analysis (New) [page 233] app
instead. For more information, see SAP Note 2659672 .

1.2.6.4 Rule-Based Reports

To fulfill various report requirements using flexible structuring of financial statement (FS) items, you can
configure your own reporting rules by defining reporting item hierarchies. An reporting item hierarchy consists
of multiple reporting items, each of which is assigned with a range of FS items.

These hierarchies determine the structures of the following rule-based reports:

● Profit & Loss Statements by Function of Expense

● Cash Flow Statements
● Statement of Changes in Equity
● Statement of Comprehensive Income

Reporting rules are applied at report runtime based on the selected hierarchy. For these reports, SAP pre-
delivers the reporting item hierarchies X1 (Statement of changes in equity), X2: Statement of cash flow, X3:
Statement of comprehensive income, and X4: P&L by Function of Expense. To check all defined reporting item
hierarchies, go to the Manage Global Hierarchies app.

 Note

In the Prompts window where you can select filter criteria to display reports, the reporting rule variant is
derived from the version, fiscal year, and posting period you select when running a rule-based report.

You can also specify a different reporting rule variant in the Reporting Rule Variant filter to replace the
derived one. This feature is not available for P&L statements by function of expense.

For more information, see help topics under the Reporting Rules [page 314] section.

The following sections explain each rule-based report within Group Reports.

 Note

With the introduction of a new architecture/reporting logic, this app is only applicable to customers who
have an initial release lower than SAP S/4HANA 1909 and haven't migrated to the new reporting logic.
Customers with an initial release 1909 or higher should use the Group Data Analysis (New) [page 233] app
instead. For more information, see SAP Note 2659672 .

1.2.6.4.1 Consolidated P&L Statements by Function of

Expense

The following P&L statements have the same report structure as their counterparts in Consolidated P&L
Statements by Nature of Expense [page 243], but with configured reporting items listed as P&L accounts.

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● Consolidated P&L by Function (CCSTOTALSRR31Q): For your specified year, period, and consolidation
group, the report displays amounts of all P&L accounts in the group currency of all posting levels.
● Year Comparison (CCSTOTALSRR32Q): For your specified consolidation group and posting period, the
report displays year-to-date (YTD) amounts of all P&L accounts in the group currency for both the
specified fiscal year and its prior year.
● By Subgroups (CCSTOTALSRR33Q): For your specified year and period, the report displays amounts of all
P&L accounts in the group currency by subgroups under your specified consolidation group.

 Note

The pre-delivered reporting item structure is X4 P&L by Function of Expense. You can configure this
reporting item structure to fulfill your business requirements.

 Note

The technical name in parentheses for each report denotes its CDS database view name. By adding a prefix
2C, you can derive the analytical query name for the respective report.

1.2.6.4.2 Cash Flow Statement

For the same fiscal period of your specified year and its prior year, the report displays amounts of all reporting
items configured for the cash flow statement in the group currency for your specified consolidation group.

 Note

The pre-delivered reporting item structure is X2 Statement of Cash Flow. You can configure this reporting
item structure to fulfill your business requirements.

 Note

The technical name of the CDS data view for this report is CCCMPLXRPT01Q. By adding a prefix 2C, you can
derive the analytical query name for the respective report.

1.2.6.4.3 Statement of Comprehensive Income

For the same fiscal period of your specified year and its prior year, the report displays amounts of all reporting
items configured for the statement of comprehensive income in the group currency for your specified
consolidation group.

 Note

The pre-delivered reporting item structure is X3 Statement of Comprehensive Income. You can configure
this reporting item structure to fulfill your business requirements.

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  Note

The technical name of the CDS data view for this report is CCCMPLXRPT02Q. By adding a prefix 2C, you can
derive the analytical query name for the respective report.

1.2.6.4.4 Statement of Changes in Equity

For your specified fiscal year and period, the report displays amounts for all reporting items configured for the
statement of changes in equity in the group currency for your selected consolidation group.

 Note

The pre-delivered reporting item hierarchy is X1 Statement of Equity. It contains reporting items that
group equity-related FS items based on causes of changes in equity and display as report rows by default.
You can configure this reporting item structure to fulfill your business requirements.

In the Prompts window, two additional filters are available for your selection:

● Item Hierarchy: Select the FS item hierarchy that contains your balance sheet accounts.
● FS Item (Node): Select the FS item hierarchy node that contains your equity accounts. The contained
FS items display as report columns by default.

Check the Manage Global Hierarchies app for your defined FS item hierarchies, including the reporting item
hierarchies.

 Note

The technical name of the CDS data view for this report is CCCMPLXRPT03Q. By adding a prefix 2C, you can
derive the analytical query name for the respective report.

1.3 Plan Consolidation

Plan consolidation works in conjunction with SAP Analytics Cloud. It allows you to prepare and consolidate plan
data, for example, budget and forecast, and to compare the plan data with actual data on a periodic or year-to-
date basis.

Prerequisites

You have:

● Completed the prerequisites for consolidation. For more information, see Consolidation [page 3].

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● Made the following Customizing settings for plan consolidation under SAP S/4HANA Group Reporting:
○ Master Data Define Versions
○ Plan Consolidation
For more information, see Customizing [page 319].

Integration

The figure below depicts how SAP S/4HANA Finance for group reporting as part of SAP S/4HANA is integrated
with SAP Analytics Cloud and is followed by an explanation:

Plan consolidation is based on the integration between SAP S/4HANA Finance for group reporting and SAP
Analytics Cloud. This integration allows you to create live data connections or import connections to transfer
master data and transaction data from the Universal Journal Entry Line Items (ACDOCA) table to SAP Analytics
Cloud. This unconsolidated actuals data is used as input data to start your planning process in SAP Analytics
Cloud. You can derive the plan data from the imported data and populate the pre-delivered plan version using
SAP Analytics Cloud planning features such as value-based drivers and spread. You can then export the
planned transaction data to the Plan Data Line Items (ACDOCP) table to run consolidations. For group reporting,
the SAP Universal Consolidation Journal Entries (ACDOCU) table reads data from the Plan Data Line Items
(ACDOCP) table.

For more information about version management, data entry, live connection, and other features available with
SAP Analytics Cloud, see the SAP Analytics Cloud Help under Getting Started with Planning at https://
help.sap.com/viewer/p/SAP_BusinessObjects_Cloud. From the SAP S/4HANA 1909 release onwards, you can
also create an import connection to transfer master data and transaction data from group reporting (ACDOCU)
into a planning model in SAP Analytics Cloud.

You can then start the planning exercise from there or use data for analytics in stories

For more information about the configuration steps required after establishing the connection between SAP S/
4HANA and SAP Analytics Cloud, see the following configuration guides:

● https://rapid.sap.com/bp/#/scopeitems/1SG
● https://rapid.sap.com/bp/#/scopeitems/2K6

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Process

1. Gather data.
You can gather data as follows:
○ For non-SAP systems, you can flexibly upload plan data from a file to the Plan Data Line Items
(ACDOCP) table. For more information, see Data Collection [page 17].
○ For SAP S/4HANA-integrated companies, you can read and import actual data directly from the
Universal Journal Entry Line Items (ACDOCA) table into SAP Analytics Cloud as a starting point for your
planning process. When you complete your planning, you can send the plan data to the Plan Data Line
Items (ACDOCP) table and make the data available for consolidation.
2. Run an end-to-end consolidation process.
Once you have prepared your data, you can run the consolidation process including currency translation,
intercompany and investments eliminations, and reporting. For more information, see Consolidation
Process [page 125].
3. Create and compare several versions of data.
You can create several versions of data to enable the comparison of actual data with plan data, simulations,
forecasting, and restatement, for example.

1.4 Master Data

This section describes how to display and define consolidation-specific master data, such as organizational
units and financial statement (FS) items.

1.4.1 Organization Units

The organizational units of Group Reporting include consolidation groups and consolidation units.

1.4.1.1 Consolidation Groups

A consolidation group is a user-defined group of consolidation units created for consolidation.

In the consolidation group maintenance apps, you can do the following:

● Create a new group.

● Specify master records for a group, such as name, country/region, ledger, and validation method
assignment.
● Assign consolidation units to a group and specify a consolidation unit as the parent unit for this group.
Note that a given consolidation unit can belong to different consolidation groups.
● For the unit/group assignment, define group-dependent attributes, such as consolidation method,
acquisition date, and divestiture date.

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  Note

With the introduction of a new architecture/reporting logic, for customers with an initial release SAP S/
4HANA 1909 or higher, consolidation groups should be maintained as flat lists of consolidation units by
using the Manage Consolidation Group Structure - Group View (New) [page 251] or Manage Consolidation
Group Structure - Unit View (New) [page 253] app.

Customers upgrade from an earlier release should continue using the Consolidation Group Hierarchy -
Display and Change [page 259] and Accounting Method Assignment - Display and Change [page 261] for
consolidation group maintenance, where consolidation groups can still be arranged in multiple hierarchies.

You can create a customer message on SAP Service Marketplace for the FIN-CS-COR component to
activate the new reporting logic.

1.4.1.2 Consolidation Units

A consolidation unit is the smallest element in a corporate group structure.

You can specify the following information in the master record of a consolidation unit:

● Enter the country and the local currency of the consolidation unit.
● Choose the source for local currency key figure. This is relevant only for the units defined with the data
transfer method Read from Universal Documents.
● Assign a tax rate and a translation method.
● Assign validation methods and a data transfer method.
● When the data transfer method is Read from Universal Documents, the company is displayed and you can
choose the Effective Year for Read from Universal Document.

You can use the apps Consolidation Units - Display and Consolidation Units - Create & Change to display, create,
or change the consolidation unit.

Related Information

Consolidation Units - Create and Change [page 257]

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1.4.1.3 Maintenance

This section describes how to display and change the organizational units.

1.4.1.3.1 Manage Consolidation Group Structure - Group

View (New)

With this app, you manage the assignments of consolidation units to consolidation groups and make
consolidation relevant settings for these assignments, such as the period of the first consolidation, the period
of the divestiture, and the consolidation method.

 Note

With the introduction of a new architecture/reporting logic, this app can only be used by customers with an
initial release SAP S/4HANA 1909 or higher or by customers who have activated the new reporting logic.
Customers upgrade from an earlier release should use the Consolidation Group Hierarchy - Display and
Change [page 259] and Accounting Method Assignment - Display and Change [page 261] apps instead or
create a customer message on SAP Service Marketplace for the FIN-CS-COR component.

Key Features

This app provides the following key features:

Display a Consolidation Group and Its Assignments

The consolidation version, consolidation group, and fiscal year/period are automatically taken from the global
parameters. If you want to use different values, you can make the changes in the filter bar. However, the
changes are only saved for the current session. If you open the app again, the filter bar values are taken from
the global parameters again. To display the assignments or the selected consolidation group, choose Go.

 Note

A consolidation unit can be assigned to more than one consolidation group in the same fiscal year/period.
However, multiple assignments of one consolidation unit to the same consolidation group in a specific fiscal
period is not possible.

You can add or delete filters to and from the filter bar. Editing status, consolidation version, consolidation
group, and fiscal year/period are visible in the filter bar by default. The filter changes are not saved
automatically. When you open the app in a new session, the default filters are displayed. If you want to keep the
changed filter options, you have to save the layout as a new view. To do so, choose the dropdown list for your
views and choose Save or Save As.

You have the following options to save your view:

● Set as Default
If you set a view as the default view, the app opens with the filter bars, filter values, list report, and settings
you defined for the view. Filter values are no longer taken from the global parameters.

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● Public
If you set a view as public, other users can use, change, and delete the view.
● Apply Automatically
If you choose Apply Automatically, the list report is updated automatically after choosing the view, so you
do not have to choose Go.

Assign a Consolidation Unit

Prerequisite: If you want to assign a consolidation unit to a consolidation group, you must enter a fiscal year
and period, because this entry is used as the start of the assignment. If you display the assignments without
entering a fiscal year and period, the entire history of the consolidation group is displayed and multiple entries
for one consolidation unit including past and future assignments can show up. In this case, you can't assign a
consolidation unit.

1. Choose Assign and select at least one consolidation unit. If you select more than one consolidation unit,
the information you enter in these steps is valid for each of the consolidation units you selected.
2. Choose Next and adjust the period and year for the first consolidation and, if required, for the divestiture,
and choose a consolidation method.
The start of the assignment uses the fiscal year/period from the filter bar. You can't change the start of the
assignment. The period and year of the first consolidation uses the start of the assignment as a default
value but you can change that value. It must be the same as or later than the start of the assignment and
earlier than the divestiture. The period of the divestiture is set to 999/9999 by default. You can change it to
any period later than the first consolidation. If necessary, the changes you make to the divestiture
automatically change the year for the end of the assignment.
The default value for the first consolidation is set to the beginning of the period. If you want the first
consolidation at the end of the period, select First Consolidation at End of Period.
The default value for the divestiture is set to the end of the period. If you want to divest at the beginning of
the period, select Divestiture at Beginning of Period.
Select a consolidation method and choose Assign. You can choose between the following consolidation
methods:
○ Parent (00)
○ Purchase Method (10)
○ Equity Method (20)
If you choose Parent (00), data is automatically consolidated using the accounting technique purchase
method.

 Note

If you choose Assign, other existing assignments that conflict with this assignment are deleted. A
conflict can exist between assignments if, for example, the dates overlap. If an assignment is locked,
you receive an error message and you cannot make the assignment.

Delete Assignments

Select at least one assignment and choose Remove.

 Note

There is no consistency check with transactional data. If you remove a consolidation unit that has
transactional data, the status can be inconsistent. If you, for example, run the Preparations for
Consolidation Group Changes task and respective documents are generated, these documents might

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 become inconsistent or obsolete when you remove the assignment. However, they are not deleted with the
removal of an assignment.

Edit Assignment
If you select an assignment, you can display its data. To change data, choose Edit. To save the changes and
overwrite previous entries, choose Save. If you edit an assignment without saving, the changes are
automatically saved as a draft version.

Other users only see the active assignment and not the draft. However, they can see if an assignment is locked
and who has locked it. Once a lock is removed, other users see that there are unsaved changes. You can only
overwrite a draft version that was created by other users, if the assignment is not locked anymore.

 Note

The data saved as draft is not considered for consolidation. To display only the active version of the
assignments instead of the draft version, choose Show Active Items Only.

The start of the assignment is read only and cannot be changed. The start of the assignment must be the same
as or earlier than the first consolidation. It can be different from the first consolidation. You can assign a
consolidation unit to a consolidation group before it is consolidated, for example, in order to prepare the data of
that consolidation unit for consolidation.

The end of the assignment is automatically derived from the divestiture. The end of the assignment must be
later than the first consolidation. It reflects the end of the fiscal year of the divestiture. The consolidation unit is
assigned to the group until the end of the fiscal year even if the consolidation unit was divested during the fiscal
year.

Open Unit View

Choose Open Unit View to change from the group view to the unit view. The unit view displays the consolidation
groups to which the consolidation unit you selected is assigned. Consolidation version, fiscal year/period, and
consolidation unit are transferred to the Manage Consolidation Group Structure - Unit View app. For more
information, see Manage Consolidation Group Structure - Unit View (New) [page 253].

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

1.4.1.3.2 Manage Consolidation Group Structure - Unit

View (New)

With this app, you manage the assignments of consolidation units to consolidation groups and make
consolidation relevant settings for these assignments, such as the period of the first consolidation, the period
of the divestiture, and the consolidation method.

 Note

With the introduction of a new architecture/reporting logic, this app can only be used by customers with an
initial release 1909 or higher or by customers who have activated the new reporting logic. Customers

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 upgrade from an earlier release should use the Consolidation Group Hierarchy - Display and Change [page
259] and Accounting Method Assignment - Display and Change [page 261] apps instead or create a
customer message on SAP Service Marketplace for the FIN-CS-COR component.

Key Features

This app provides the following key features:

Display a Consolidation Unit and the Consolidation Groups It Is Assigned to.

The consolidation version, consolidation unit, and fiscal year/period are automatically taken from the global
parameters. If you want to use different values, you can make the changes in the filter bar. However, the
changes are only saved for the current session. If you open the app again, the filter bar values are taken from
the global parameters again. To display the assignments or the selected consolidation unit, choose Go.

 Note

A consolidation unit can be included in more than one consolidation group but only once in one specific
consolidation group in a specific fiscal period.

You can add or delete filters to and from the filter bar. Editing status, consolidation version, consolidation unit,
and fiscal year/period are visible in the filter bar by default. The filter changes are not saved automatically.
When you open the app in a new session, the default filters are displayed. If you want to keep the changed filter
options, you have to save the view as a new view. To do so, choose the dropdown list of your views and choose
Save or Save As.

You have the following options to save your view:

● Set as Default
If you set a view as the default view, the app opens with the filter bars, filter values, list report, and settings
you defined for the view. Filter values are no longer taken from the global parameters.
● Public
If you set a view as public, other users can use, change, and delete the view.
● Apply Automatically
If you choose Apply Automatically, the list report is updated automatically after choosing the view, so you
do not have to choose Go.

Assign a Consolidation Group

Prerequisite: If you want to assign a consolidation group to a consolidation unit, you must enter a fiscal year
and period, because this entry is used as the start of the assignment. If you display the assignments without
entering a fiscal year and period, the entire history of the consolidation unit is displayed and multiple entries for
one consolidation unit including past and future assignments can show up. In this case, you can't assign a
consolidation group.

1. Choose Assign and select at least one consolidation group. If you select more than one consolidation
group, the information you enter is valid for each of the consolidation groups you selected.
2. Choose Next and adjust the period and year for the first consolidation and, if required, for the divestiture,
and choose a consolidation method.
The start of the assignment uses the fiscal year/period from the filter bar. You can't change the start of the
assignment. The period and year of the first consolidation uses the start of the assignment as a default

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 value but you can change that value. It must be the same as or later than the start of the assignment and
earlier than the divestiture. The period of the divestiture is set to 999/9999 by default. You can change it to
any period later than the first consolidation. If necessary, the changes you make to the divestiture
automatically change the year for the end of the assignment.
The default value for the first consolidation is set to the beginning of the period. If you want the first
consolidation at the end of the period, select First Consolidation at End of Period.
The default value for the divestiture is set to the end of the period. If you want to divest at the beginning of
the period, select Divestiture at Beginning of Period.
Select a consolidation method for the assignment and choose Assign. You can choose between the
following consolidation methods:
○ Parent (00)
○ Purchase Method (10)
○ Equity Method (20)
If you choose Parent (00), data is automatically consolidated using the accounting technique purchase
method.

 Note

If you choose Assign, other existing assignments that conflict with this assignment are deleted. A
conflict can exist between assignments if, for example, the dates overlap. If an assignment is locked,
you receive an error message and you cannot make the assignment.

Open Group View

Delete Assignments.
Select at least one assignment and choose Remove.

 Note

There is no consistency check with transactional data. If you delete a consolidation unit that has
transactional data, the status can be inconsistent. If you, for example, run the Preparations for
Consolidation Group Changes task and respective documents are generated, these documents might
become inconsistent or obsolete when you remove the assignment. However, they are not deleted with the
removal of an assignment.

Edit Assignment
If you select an assignment, you can display its data. To change data, choose Edit. To save the changes and
overwrite previous entries, choose Save. If you edit an assignment without saving, the changes are
automatically saved as a draft version.

Other users only see the active assignment and not the draft. However, they can see if an assignment is locked
and who has locked it. Once the lock is removed, other users see that there are unsaved changes. You can only
overwrite the draft version that was created by other users, if the assignment is not locked anymore.

 Note

The data saved as draft is not considered for consolidation. To display only the active version of the
assignments and not the draft version, choose Show Active Items Only.

The start of the assignment is read only and cannot be changed. The start of the assignment must be the same
as or earlier than the first consolidation. It can be different from the first consolidation. You can assign a

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consolidation unit to a consolidation group before it is consolidated, for example, in order to prepare the data of
that consolidation unit for consolidation.

The end of the assignment is automatically derived from the divestiture. The end of the assignment must be
later than the first consolidation. The end of the assignment reflects the end of the year of the divestiture. The
company stays with the group until the end of the fiscal year even if the consolidation unit was divested during
the fiscal year.

Open Group View

Choose Open Group View to change from the unit view to the group view. The group view displays the
consolidation units that are assigned to the selected consolidation group. Consolidation version, fiscal year/
period, and consolidation group are transferred to the Manage Consolidation Group Structure - Group View app.
For more information, see Manage Consolidation Group Structure - Group View (New) [page 251].

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

1.4.1.3.3 Consolidation Groups - Create and Change

With this app, you can maintain or create consolidation group (CG) master data individually.

When you open the app, you can create a new consolidation group. To change a CG, choose More
Consolidation Group Change . Enter the name of the consolidation group and confirm.

Enter the name for the consolidation group you want to create and confirm.
The following settings should be made for each consolidation group:

● Description: Enter a short and medium text to describe the consolidation group.
● Consolidation Frequency
● Ledger: The group currency is determined by the currency of the ledger assigned to the group. To define a
ledger, see Define Consolidation Ledgers in the Customizing for SAP S/4HANA for Group Reporting under
Master Data. When multiple group currencies are required for consolidation groups, the corresponding
ledgers must be assigned to the consolidation groups in different versions.
● Validation Methods: When you assign validation methods, you are redirected to the Assign Validation
Methods [page 309] app.
● For any selected consolidation group, you can access the menu More Go to Fiscal Year Variant to
assign its fiscal year variant, which determines the fiscal year and period based on the posting date.

 Note

When transferring accounting financial data, on group reporting side, the system derives the posting
period based on the accounting posting date and the period definition of the assigned FYV. Note that
the special periods defined for FYVs are not considered in group reporting, that is, only the posting date
is used to derive the posting period.

To display a list of the consolidation groups, go to More Consolidation group Print .

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1.4.1.3.4 Consolidation Units - Create and Change

You can maintain or create consolidation unit (CU) master data individually. If you want to change the hierarchy
of the consolidation units, use the Manage Global Hierarchies app.

To create a consolidation unit, choose More Consolidation Unit Create . Enter the name of the
consolidation unit and confirm.

The following settings should be made for each consolidation unit:

● Tax Rate
● Local Currency
● Translation Method: You can maintain or create consolidation unit (CU) master data individually. If you:
Required if the local currency is different from the group currency. The translation method determines the
exchange rate used for specific financial statement (FS) items, and how translation and rounding
differences are posted.
You can choose from the following SAP Best Practices predelivered currency translation (CT) methods:
○ S0902 (Translation-FC@First Period - Periodic): You can assign this method to CUs that are newly
integrated into the group starting from the first period of the fiscal year. For the FS items in the P&L
statement and the movements-related FS items in the balance sheet, S0902 translates periodic values
at the exchange rates for their respective periods.
○ S0903 (Standard Translation - Periodic): It translates values for all FS items at the monthly average
exchange rate for each period.
○ S0904 (Translation-FC@Incoming Unit): It translates incoming units at a specific rate (exchange rate
indicator J) maintained for incoming unit. This offers more flexibility to incoming units.
○ S0905 (Standard Translation Activity-Based C/I): You assign this method if you are using the task for
automatic consolidation of investments in the consolidation monitor. The translation method uses the
No Retranslation of Existing Group Currency Value translation key for investment and equity, to fix their
group currency values to the historical rate. This means that in data collection of reported financial
data for investment and equity, you must maintain the amounts in both local and group currency.
○ Y0901 (Standard Translation - YTD): Same as S0903, except that for the FS items in the P&L
statement and the movements-related FS items in the balance sheet, S0903 translates periodic values
at the exchange rates for their respective periods while Y0901 translates cumulative values at the
monthly average exchange rate of the current period.
○ Y0902 (S4 Accounting GC): It can be assigned to CUs that set Read from Universal Document as the
data transfer method and therefore read financial data from universal documents.
The main differences between these CT methods are the Exchange Rate Indicator (ERI) and the Translation
Key (CT Key) that are assigned to the FS item selections. ERI determines the exchange rate to be used in
the currency translation, either monthly average rate (AVG) or monthly closing rate (CLO). CT key controls
whether cumulative values are translated at the rate for current period (YTD) or periodic values are
translated at the rates for their respective periods (PER). The table below displays the detailed settings for
each method.

Descrip­ P&L, B/S Move­ Opening Balances in B/S FS Items - In­ Investments and
Method tion ments B/S* coming Units Equity in B/S*

ERI CT Key ERI CT Key ERI CT Key ERI CT Key

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 Descrip­ P&L, B/S Move­ Opening Balances in B/S FS Items - In­ Investments and
Method tion ments B/S* coming Units Equity in B/S*

S0902 Transla­ AVG PER AVG PER CLO PER AVG PER
tion-
FC@First
Period -
Periodic

S0903 Standard AVG PER AVG PER AVG PER AVG PER
Transla­
tion - Peri­
odic

S0904 Transla­ AVG PER AVG PER INC2 PER AVG PER
tion-
FC@In­
coming
Unit

S0905 Standard AVG PER AVG PER AVG PER Existing group cur­
Transla­ rency values are not
tion Activ­ retranslated.
ity-Based
COI

Y0901 Standard AVG YTD AVG PER AVG PER AVG PER
Transla­
tion - YTD

Y0902 S4 Ac­ Existing group currency values are not retranslated.

counting
GC

*Since the opening balance is stored on period 000, the amount in the group currency is kept at its original
value.
When an FS item is not included in any rule, the reference exchange rate defined in the methods will apply.
When the translation results in rounding differences, these differences are posted in the group currency on
the following FS item:
○ 900: B/S rounding difference is posted on FS item 314800
○ 901: Annual net income - B/S, P&L rounding difference is posted on FS item 799000
○ 902: P&L rounding difference is posted on FS item 604000

● Data Transfer Method: Specifies how the local reported financial data is collected from CUs for
consolidation.
○ Method Read from Universal Document is only applicable for CUs whose reported financial data resides
in the S/4HANA system. If you select this method, and if the consolidation version is not linked to a
source category and source ledger in the version settings, the effective year should also be specified
(this setting is not required if data is sourced from ACDOCP).
○ If you select the Flexible Upload method for a certain CU, you can also specify the Upload Method.

 Note

You can choose from the 2 pre-delivered upload methods SRD1 and SRD2.

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 ● In the Methods tab, you can view what validation methods have been assigned to your consolidation units.
If no validation method has been assigned for reported or standardized data yet, choose the Assign
Validation Methods button to go to the respective app.
● Sender Group Currency : You can specify the source for group currency key figure by choosing Goto
Fiscal Year Variant Sender Group Currency . Note that setting the source for group currency key figure
for a consolidation unit is only relevant if you want to use the data transfer method Read from Universal
Document, and you want to integrate one of the accounting key figures into the group currency of group
reporting. SAP recommends that you use the global currency key figure in accounting for all company
codes to carry the group currency value that you want to integrate into group reporting. Also note that the
source for local currency key figure and source for group currency key figure settings are only applicable to
regular versions that are not marked as Version for Plan Data. For planning versions, the system always
takes fields HSL (Amount in Company Code Currency) or KSL (Amount in Global Currency) from the
planning database table as long as one of these fields has a currency that matches the local currency of the
consolidation unit (for field HSL) or the ledger group currency (for field KSL). This means, the ledger
currency setting in the Define Consolidation Ledgers configuration step is considered.

To display a list of the consolidation units, go to More Consolidation unit Print .

To display the consolidation units that are integrated with the Company Code operational organizational unit,
go to the Used Integrated Consolidation Units app.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.4.1.3.5 Consolidation Group Hierarchy - Display and

Change

With these apps, you create, change, or display consolidation groups and their units within the hierarchy of
consolidation groups.

 Note

With the introduction of a new architecture/reporting logic, this app is only applicable to customers who
have an initial SAP S/4HANA release earlier than 1909. Customers with an initial release 1909 or higher
should use the Manage Consolidation Group Structure - Group View (New) [page 251] and Manage
Consolidation Group Structure - Unit View (New) [page 253] apps instead or create a customer message
on SAP Service Marketplace for the FIN-CS-COR component.

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Key Features

1. Create consolidation group hierarchies by choosing Create and entering the hierarchy ID and description.

 Note

You can create multiple consolidation group hierarchies in one dimension. Furthermore, a consolidation
group can be included in more than one hierarchy. This enables you to structure consolidation groups
to meet different requirements within a single dimension.

2. Create consolidation groups in the hierarchies as follows:

1. Place the cursor on the consolidation group hierarchy or on the upper-level consolidation group in a
hierarchy, and choose Create.
2. In the dialog box, enter an ID and a description for the consolidation group you want to create.
3. Create consolidation units for each consolidation group by following the same procedure used when
creating consolidation groups.
○ If you want to integrate company codes that exist in Financial Accounting (FI), you need to choose the
same ID for both the consolidation unit and the company. Then set Read from Universal Document as
the data transfer method. You can then select the Sender Local Currency in the Master data tab and
specify the Effective Year for Reading Universal Documents in the Data collection tab.
In this way, you can release the local reported data of these integrated companies by running the
Release Universal Journals task in the Data Monitor app.
○ If you want to create consolidation units that are not integrated in FI, you need to set Flexible Upload as
the data transfer method.
4. By double-clicking on a hierarchy, a consolidation group, or a consolidation unit, you can display or change
its master data. For details about defining master data for consolidation units, see Consolidation Units -
Create and Change [page 257].
5. You can also delete groups or units from the hierarchy by choosing Delete from Hierarchy.
6. In the Methods tab, you can view what validation methods have been assigned to your consolidation group.
If no validation method has been assigned yet, choose the Assign Validation Methods button to go to the
respective app.
7. For any selected consolidation group or unit, you can access the menu More Go to Fiscal Year
Variant to assign its fiscal year variant, which determines the fiscal year and period based on the posting
date.

 Note

When transferring accounting financial data, on group reporting side, the system derives the posting
period based on the accounting posting date and the period definition of the assigned FYV. Note that
the special periods defined for FYVs are not considered in group reporting, that is, only the posting date
is used to derive the posting period.

8. In the Assignments tab, the consolidation groups and consolidation units of the selected consolidation
group are displayed. You can maintain the first and last consolidation data (period/year). You can also
specify the parent unit for the group.

 Note

When a consolidation unit is divested during the year, you need to maintain the period and year of the
divestiture in the Assignments tab. However, the divested unit must remain in the consolidation group

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 hierarchy until the last period of the year. In the first period of the year following the divestiture, you can
remove the divested unit from the hierarchy.

To display the where-used list, choose Go-to Where-used list .

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.4.1.3.6 Accounting Method Assignment - Display and

Change

You use these apps to assign the accounting methods to the consolidation units.

 Note

With the introduction of a new architecture/reporting logic, this app is only applicable to customers who
have an initial SAP S/4HANA release earlier than 1909 or who have activated the new reporting logic.
Customers with an initial release 1909 or higher should use the Manage Consolidation Group Structure -
Group View (New) [page 251] and Manage Consolidation Group Structure - Unit View (New) [page 253]
apps instead or create a customer message on SAP Service Marketplace for the FIN-CS-COR component.

You must assign a method, either Purchase method or Equity method, to all consolidation units, so that their
financial statements and the relevant eliminations and adjustments can be integrated into that of the group's.

 Note

The equity method provides the following limitations:

● The system does not integrate reported data for the consolidation unit in the Integrate Data into
Consolidation Group task in the Consolidation Monitor.
● The automatic reclassification rules cannot process this accounting method yet. You can post the
adjustments using the manual posting function available in the Post Group Journal Entries [page 37]
app.

Features
Various options are available for viewing the assignments and the methods:

● Dimension view

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● Consolidation group view (CG view)
● Consolidation unit view (CU view)

 Note

Consolidation unit either inherits one method that dominates its consolidation group or gets a method
directly assigned to it. The latter assignment takes precedence.

Basic Procedure for Method Assignment

1. Check which methods are already assigned to the consolidation units (CUs).
2. Choose the Dimension View.
3. If possible, use the inheritance feature for making your method assignments:
1. Position the cursor on the consolidation group and choose More Edit Choose or double-click
the mouse button.
2. In the dialog box, enter the method and select the type of inheritance. The effective year and the
effective period are inherited from the Global Parameters.
4. For those consolidation units that should not inherit a method that dominates its consolidation group,
assign the deviating method directly: position the cursor on the consolidation unit and perform the
remaining actions, as described in step 3.
5. If you want to change a CU's method, replace the method assignment for the prior period with the new
method.
In the hierarchical view of the method assignments, besides the current method, you can also look at the
method assigned to the prior period.
You can use the CG View and CU View to correct your method assignments, when needed.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.4.2 Consolidation Chart of Accounts

A consolidation chart of accounts (COA) is a systematic grouping of financial statement (FS) items that belong
together and are used for group reporting.

Use
In local accounting, consolidation units use a local COA with corresponding levels of detail. In group reporting,
to enable the preparation of consolidated financial statements from the financial data of the consolidation

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units, however, the operational data must first be aggregated uniformly across the group. Therefore, at least
one consolidation COA must be defined.

The predefined consolidation COA is Y1.

Settings
To set up your own consolidation COA other than Y1, go to Customizing for SAP S/4HANA for Group Reporting
under Master Data Define Consolidation Chart of Accounts . After that, there are multiple follow-up steps
you need to complete in your system. These steps are described in the how-to guide “Creating New
Consolidation COA or Replacing FS Items”, which is attached to the SAP Note 2659672 (SAP customer
access only).

The FS items and the breakdown categories are dependent on the consolidation COA. In the consolidation
COA, you arrange the FS items into FS item hierarchies, for example, an FS item hierarchy for balance sheet
items and a hierarchy for profit & loss statement items. For more information, see Define Hierarchies [page
270].

1.4.3 Financial Statement Items

Financial statement (FS) item represents the fundamental account assignment in the consolidation system. It
forms the basis for consolidation data collection, posting, and reporting along the consolidation process.

FS items are dependent on the consolidation chart of accounts. They are not only used for accounting
purposes on balance sheets, P&L statements, or statements of retained earnings, but can also be used for
maintaining metrics and key figures.

SAP pre-delivers a set of FS items. You can find their usage, attributes, and posting examples on the SAP Best
Practices help page Financial Statement Items.

You can change the pre-delivered FS items or their hierarchies, or create your own ones by using the Define FS
Items [page 268] and the Manage Global Hierarchies apps. In addition, more apps are available for mapping FS
items with general ledger accounts, viewing attributes of all FS items, or deleting FS items. These apps are
described in this section.

1.4.3.1 FS Item Type

Financial statement (FS) item type is an attribute that indicates the nature of FS items. The following item
types are available:

● INC: Income items in P&L statements

● EXP: Expense items in P&L statements
● AST: Asset items in balance sheets
● LEQ: Liabilities and equity items in balance sheets
● STAT: Statistical items that can be used to record financial and non-financial data. This data is not directly
linked into P&L statements or balance sheets, such as headcount information.

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● REPT: Reporting items that are used in reporting. Reporting item is a reporting characteristic that allows
you to define a report row or column structure. Reporting rules have to be defined to determine how the
reporting items are calculated in each relevant report row or column. These rules are applied at report run-
time. For more information about how to define reporting rules, see the Define Reporting Rules [page 315]
app help.

The item type settings for FS items are used by some of the system functions, such as balance carryforward
and annual net income calculation. It is a mandatory setting when you define FS items.

1.4.3.2 FS Item Attributes

An FS item selection attribute is a classification you assign to FS items so that all FS items that share the same
attribute value can be selected in order to be treated in the same way, for example, in consolidation tasks.

FS item target attributes are designed to derive an FS item based on another FS item for specific purposes.
This may be used, for example, for automatic postings in reclassification rules. You assign target attributes for
FS items and then specify the target attributes in the reclassification rules. For example, for the FS item
411100-Sale, you select the FS item 412100-Inventory variation for the elimination target attribute.

If you use target attributes, you don't have to assign the FS items in the rule itself. Instead the system identifies
FS items based on the master data.

SAP delivers the following FS item attributes and respective attribute values:

Selection attributes:

● FS Item Role: An FS item attribute that is used in the configuration for automatic posting to determine the
FS item on which a posting must be recorded. 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 that an FS item can only have one role, and a role can only be assigned to one FS
item.
● Data Collection: An FS item attribute that selects similar FS items in the data entry reports to make the
reports as dynamic as possible.
● Currency Translation: FS items that are assigned with the same attribute value are treated in the same way
in CT, that is, they share the same CT settings in a specific translation method, for example, whether
translated by the monthly average rate or the monthly closing rate.
● Elimination: FS items that are assigned with the same elimination value are treated in the same way in a
reclassification rule for interunit elimination.
● Cash Flow: Selects FS items in the reporting rules that are dedicated to the consolidated statement of cash
flows.
● Scope: The scope can be used, for example, for validations or in group reporting data collection input
reports. You specify the scope of data entry based on the FS item dimension, meaning specify which FS
items are relevant for a certain reporting cycle. You can, for example, differentiate whether FS items are
relevant for actuals and planning data only, or for both.
● Other Selection Attribute: You can set this attribute for your own purpose, for example, in validations or
reports.

Target attributes:

● Elimination Target: You use the elimination target to specify the offsetting FS item for eliminations in
reclassification rules.

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264 PUBLIC Group Reporting
 ● Non-Controlling Interest (NCI) Target: You use the NCI target to specify the FS items for NCI postings in
consolidation of investments in reclassification rules.
● Planning Target: If your consolidation chart of accounts includes FS items that are specific to planning
versions and that correspond to aggregations of FS items reported in actuals data, use the planning target
attribute to define the mapping between actuals FS items, and the corresponding planning FS items
(many-to-one relationship). This target attribute can be imported into external tools, such as SAP
Analytics Cloud (SAC), and can then be used to initialize the planning data with aggregated actuals data.

Procedure

To add more attribute values for the pre-delivered FS item selection attributes, go to Customizing for SAP S/
4HANA for Group Reporting under Consolidation FS Items Configuration Define FS Item Attribute Values .
After selecting an attribute, you can add or change the attribute values, including value names and
descriptions.

Usage

Assign Attributes to FS Items

You can assign the attribute values to FS items by using the Define FS items app.

 Example

For the attribute Currency Translation, you assign the attribute value CT-BS-CLO (B/S items - closing rate)
to relevant FS items that will be processed in the same way in currency translation.

Use FS Item Attributes in Selections

When defining a selection using the Define Selections [page 292] app, you can choose Financial Statement
Item Additional Attribute and then select an attribute to restrict your selection to a range of FS items that
share the same attribute value.

 Example

In the selection S-CT-BS-CLO-OPE (B/S FS items - opening balances), you use the currency translation
attribute value CT-BS-CLO to include only these relevant FS items.

Later on, selections can be used in settings for reclassification methods or currency translation methods, for
example. In this way, FS item attributes influence the system behavior for currency translation or eliminations.
For more information, see Selections [page 291].

Use FS Item Role Attribute in Configuration

When making configuration using Customizing activities, for example, defining reclassification methods or CT
methods, you can use FS item attributes in the following settings:

● Source Item Role and Destination Item Role in source and destination account assignment of
reclassification methods.

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● Debit - Item Role and Credit - Item Role in translation difference settings of CT methods.

The following table lists the FS item roles and where they are used:

Attribute Value Name Value Long Description Used in the Configuration of:

S-ANI-BS Annual Net Income – B/S Specify Selected FS items for Auto­
matic Posting

S-ANI-PL Annual Net Income – P&L Specify Selected FS items for Auto­
matic Posting Define Currency Transla­
tion Methods

S-DEF-TAX-AST Deferred tax – Assets Specify Selected FS items for Auto­

matic Posting

S-DEF-TAX-LIA Deferred tax – Liabilities Specify Selected FS items for Auto­

matic Posting

S-DEF-TAX-PL Deferred tax – Expense Specify Selected FS items for Auto­

matic Posting

S-CT-DIFF C/T difference Define Currency Translation Methods

S-CT-ROUND-PL C/T rounding difference – P&L Define Currency Translation Methods

S-NET-INC-CLEARING Clearing C/I Define Reclassification Methods

S-RETAINED-EARNING Retained earning Define Reclassification Methods

S-NCI-RETAINED-EARN NCI - Retained earning Define Reclassification Methods

S-NCI-NET-INC-BS NCI - net income BS Define Reclassification Methods

S-NCI-NET-INC-PL NCI - net income P&L Define Reclassification Methods

S-INVEST-CLEAR-OWN Investments clearing - Owner Define Reclassification Methods

S-INVEST-CLEAR-HELD Investments clearing - Held Define Reclassification Methods

S-PERCENTAGE-GS Percentage (%)-Group Share Define Reclassification Methods

Note that some FS item roles are also used by Consolidation of Investments (Activity-Based) and Preparation
for Consolidation Group Changes.

Related Information

Consolidation of Investments (Activity-Based) [page 152]

Preparation for Consolidation Group Changes [page 136]

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1.4.3.3 Breakdown Categories
Breakdown categories classify subassignments that are required for Financial Statement (FS) items to perform
consolidation tasks.

With the Define FS Items app, you can assign the breakdown categories to the relevant FS items. In addition to
the predefined breakdown categories, you can define your own ones by using the Customizing SAP S/4HANA
for Group Reporting under Master Data Define Breakdown Categories .

The following breakdown category fields are supported:

● Partner Unit
● Subitem Category
● Subitem
● Transaction Currency
● Unit of Measure

For each FS item, the breakdown category determines which subassignments must be entered.

 Example

If an FS item is assigned with breakdown category 1A10, the data records of this FS item:

● The value of the partner unit field is optional. You can leave it blank or use specific consolidation unit ID.
● The value of the subitem category field is required and fixed to 1 (Transaction Type).
● The value of the subitem field is required. If you leave it blank, the system uses the default value from
the specified selection S-BC-TT-01.

The breakdown category 1A10, for example, has the following predefined settings:

Breakdown Cate­
gory Characteristic Breakdown Type Text Fixed Value Max. Selection

1A10 Partner Unit 1 Optional break­

down: Initialized
value allowed

Subitem Category 3 Required break­ 1 (Transaction

down: Entry is Type)
mandatory, de­
fault allowed

Subitem 2 Required break­ S-BC-TT-01

down: If blank, the
default value is
used.

Transaction Cur­ 0 No breakdown

rency

Unit of Measure 0 No breakdown

Breakdown type 4 is a required breakdown: the entry is mandatory, the default value is not allowed.

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Fixed value: The characteristic value of the subassignment is determined by this value.

Max. Selection: Specifies the value range of the characteristics. For more information about how selections are
defined, see Customizing for Define Selections under SAP S/4HANA for Group Reporting Master Data .

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.4.3.4 Maintenance

This section describes how to display or define financial statement (FS) items and their hierarchies in the
context of your specified consolidation chart of accounts.

1.4.3.4.1 Define FS Items

With this app, you can display or update financial statement (FS) items and their properties based on your
specified criteria.

Key Features

This app provides the following key features:

Display FS Items
Using the filter criteria, you can show FS items of your selection and their properties such as consolidation
chart of accounts, item type, breakdown category, elimination attribute, currency translation attribute, and role
attribute.

In the list, you can sort or filter the FS items using any of the available criteria.

You can drill down to the detail screen of each FS item to show more information, such as:

● Breakdown Category:
○ Which breakdown category fields are assigned to the FS item, for example, Partner Unit, Subitem, and
Subitem Category.

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 ○ Which fields are required for using the FS item in performing consolidation tasks, indicated by
Breakdown Type. For example, the Partner Unit field might be required for receivable and payable items
to perform the interunit elimination task.
○ What the fixed values or allowed values for these fields are.
○ If configured, the Maximum Selection column controls the range of allowed values. For more
information, see Selections [page 291].
● FS item name and description in all supported languages

Change FS Items
When displaying any FS item in the detail screen, you can change any property above of the FS item by
choosing Edit. After making any changes, choose Save to apply the changes.

Create FS Items
You can create a new FS item by choosing the Create FS Item icon () and then define its properties in the
detail screen. Note that the following fields are required:

● Financial Statement Item: FS item ID that contains up to 10 characters.

● Description: A meaningful FS item description that contains up to 15 characters.
● FS Item Type: An attribute that indicates the nature of FS items. See FS Item Type [page 263] for details
about each item type.

 Note

For FS items of Statistical Item type, you have the option to carry forward their balances to the next
year by selecting the Carry Forward (Statistical Items) checkbox. This setting is typically required for
share ownership percentages and non-financial data. Balance carryforward of other FS item types is
controlled intrinsically by the FS Item Type setting.

Other optional fields include breakdown category, elimination attribute, currency translation attribute, role
attribute, and reference link URL. For information about these settings, see Breakdown Categories [page 267]
and FS Item Attributes [page 264].

To upload, download, and import FS items into the system, see Import Consolidation Master Data (New) [page
297].

Follow-Up Activities

After creating or changing any FS items, you may need to perform the following activities:

● Include the new FS items in any relevant FS item hierarchies or reporting item hierarchies using the
Manage Global Hierarchies app. See Define Hierarchies [page 270] for details.
● Map the new FS items with general ledger accounts using the Map FS Items with G/L Accounts [page 274]
app.
● Update all FS item-related settings as necessary, such as the following:
○ Selected FS items for automatic posting (annual net income and deferred taxes), currency translation
methods, and reclassification methods in the respective Customizing activities.
○ FS items to be carried forward or not, validation rules, selections, and reporting rules using the
respective app on the SAP Fiori launchpad.

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  Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

1.4.3.4.2 Delete FS Items

With the Delete FS Items app, you can delete any financial statement (FS) items that are no longer needed and
have not been used in any transactional data or key configuration settings.

After specifying the consolidation chart of accounts and selecting one or more FS items to be deleted, choose
the Execute button to trigger the deletion. In the meanwhile, the system starts a where-used check for each of
your selected FS items. In any of the following cases, the relevant FS item cannot be deleted:

● It has been used in transactional data, that is, it was used in posting group journal entries.
● It has been mapped with G/L accounts in any mapping revision.
● It has been included in any FS item hierarchies or reporting item hierarchies.
● It has been specified as a selected FS item for automatic posting.
● It has been used in any currency translation methods or reclassification methods.

1.4.3.4.3 Define Hierarchies

In a specified consolidation chart of accounts, you can edit hierarchies for financial statement (FS) items with
the Manage Global Hierarchies app. The item hierarchies determine the layout of respective reports.

SAP pre-delivers the following FS item hierarchies:

Hierarchy Type Hierarchy ID Description Remarks

Consolidation Financial BS Balance Sheet All FS items that belong to

Statement Item balance sheets.

PL Profit & Loss Statement All FS items that belong to

P&L statements.

BS_PL Balance Sheet and P&L All FS items that belong to

Statement balance sheet and P&L state­
ment.

ST Statistical FS Items All FS items needed for post­

ing group shares of individual
investee units.

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 Hierarchy Type Hierarchy ID Description Remarks

X6 Currency Translation – Re­ All investment and equity

serve items translated at historical
exchange rates.

Consolidation Reporting Item X1 Statement of Equity All reporting items that be­
long to statement of changes
in equity.

X2 Cash Flow Statement All reporting items that be­

long to cash flow statement
(indirect method).

X3 Statement of Comprehensive All reporting items that be­

Income long to statement of compre­
hensive income.

X4 P&L by Function of Expense All reporting items that be­

long to P&L statement by
function of expense.

X5 Interunit Reconciliation All reporting FS items that

belong to interunit reconcilia­
tion reports. Each reporting
item stands for a reconcilia­
tion case, for example, for in­
terunit reconciliation for re­
ceivables and payables, or in­
come and expense.

Change Item Hierarchies

If you have created or changed any FS items and want to update the above listed FS item hierarchies, you can
proceed as follows:

1. In the app, select Consolidation Financial Statement Item in the Type field.

 Note

To edit the item hierarchies X1, X2, X3, X4, or X5, select Consolidation Reporting Item as the hierarchy
type. These item hierarchies contain the FS items with Reporting Item as their item type. See FS Item
Type [page 263] for more information.

2. Select an existing hierarchy in the Hierarchy ID field, for example, BS (balance sheet). Choose Go.
3. Choose the item hierarchy from the result list to edit it in the detail screen.
4. Choose Edit.
5. Expand the hierarchy to the relevant node level and perform any following steps as necessary:

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 ○ Import a node: Choose Import Nodes from the More menu () to import a node and its contained
subnodes and FS items from another item hierarchy.
○ Add a node or FS item: Choose the Add icon () in the last column to open the Add Node dialog and
enter the necessary information, that is, FS item ID, or node ID and description.
○ Change a node or FS item: Choose the node or FS item itself to open the Change Node dialog and
replace with a new FS item ID, or node ID and description.
○ Delete a node or FS item: Choose the Delete icon () to delete the FS item on the respective row or
choose Delete from the More menu () to delete a node and all FS items it contains.
6. Choose Activate to apply the changes you made to the hierarchy.

 Note

Choosing Save will generate a version with In Revision status. The original active version stays
unchanged and continues being used in any relevant reporting structure.

The hierarchies for Consolidation Financial Statement Item and Consolidation Reporting Item don't have
time-dependency, meaning they are valid permanently, hence the noneditable Dates Valid field.

Create Item Hierarchies

If you want to create an item hierarchy with a new ID, you can use either of the following approaches:

Use Copy Feature

1. Open one of the existing item hierarchies that most resembles what you want to create.
2. On the detail screen, choose Copy To New Hierarchy .
3. In the dialog, enter an hierarchy ID and a description, and choose Copy.
4. The new hierarchy is created. You can proceed to edit the hierarchy as described above.

Use Export/Import Feature

1. Open one of the existing item hierarchies that most resembles what you want to create.
2. On the detail screen, choose Export/Import Export to Spreadsheet . The hierarchy is exported to an
MS Excel file, which contains all its node levels and FS items.
3. Choose Create () on the initial screen.
4. In the dialog, select Consolidation Financial Statement Item or Consolidation Reporting Item in the Type
field, depending on the usage of your hierarchy, and specify a hierarchy ID, description, and the
consolidation chart of accounts.
5. For the new empty hierarchy, repeat step 2 to export it to a second spreadsheet.
6. Copy the information in Type, ID, Description, and Parent ID columns from the first spreadsheet to the
respective columns of the second spreadsheet.
7. Edit the information in the second spreadsheet to fulfill your needs.

 Note

The top node ID (and the parent ID of level-2 nodes) should be same as the ID you specify for the new
hierarchy.

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 8. On the detail screen of your new hierarchy, choose Export/Import Import from Spreadsheet to
import the second spreadsheet to system.

 Note

If the spreadsheet you upload exceeds 250 KB, a hierarchy upload job is triggered automatically, and
you can use the Display Hierarchy Upload Jobs app to display detailed logs about the job.

9. Save or activate the new hierarchy, depending on whether you want to use it in reporting structure
immediately.

Related Information

Manage Global Hierarchies

1.4.3.5 Integration with G/L Accounts

In SAP S/4HANA, group reporting is integrated with financial accounting (FI). Applications in group reporting
can directly access the documents of the universal journal (table ACDOCA), while some of the accounting
source data fields are converted to group reporting fields.

One prerequisite for the FI integration is that the financial statement (FS) items under the consolidation chart
of accounts and general ledger (G/L) accounts under any relevant G/L chart of accounts need to be mapped,
so that the data posted in financial accounting (FI) can be correctly processed in group reporting. The
mappings also need to be assigned to the relevant consolidation versions and effective periods. For an initial
set-up, you can follow the procedure below to import the SAP delivered mapping between FS items under
consolidation chart of accounts Y1 and G/L chart of accounts YCOA, and assign the mapping to a validity
period:

1. Open the Map FS Items with G/L Accounts app and check if the mapping Y1 revision 01 exists with status
Active.
2. If it doesn’t exist, create the mapping Y1/01: Choose Import and upload the file
Financial_Statement_Item_Mapping.xlsx that you can download from the SAP Note 2659656
3. Open the Assign FS Item Mapping app and check if the following assignment exists:

From Period/ FS Item Mapping Consolidation G/L Chart of Ac­

Year Version COA counts Mapping ID Revision

001/1900 Y10 (FS item Y1 YCOA Y1 1

mapping version)

4. If the assignment doesn’t exist, make the assignment by choosing New and entering the values mentioned
in the table above.

If you want to create your own mapping or revise the pre-delivered one, you can use the apps described in the
following sections.

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Related Information

Map FS Items with G/L Accounts [page 274]

Import/Export FS Item Mappings [page 276]
Assign FS Item Mappings to Periods and Versions [page 278]

1.4.3.5.1 Map FS Items with G/L Accounts

With this app, you can display, create, or change financial statement (FS) item mapping revisions, including the
mapping relationships between individual FS items and general ledger (G/L) accounts.

Key Features

This app provides the following key features:

Display Mapping Revisions

Using the filter criteria, you can show FS item mapping revisions of your selection，including the following
information:

● G/L Chart of Accounts, Consolidation Chart of Accounts, Mapping ID, and Revision: A combination of these
values identify a unique FS item mapping revision.
● Status: Each mapping revision can have one of the following statuses:
○ Draft: The mapping revision was uploaded using the Import FS Item Mappings app. From there, you
navigated to its detail page, which is part of this app, and made some changes without saving them.
System automatically saves your changed version as a draft and displays in this list.
○ Active: The mapping revision is saved.
○ Active (With Draft): The mapping revision was saved before. After that, you opened the saved version
and made some changes without saving them. System automatically saves your changed version as a
draft with the same revision ID. When opening a revision with this status, you are editing its latest draft.
Saving it will generate a new active version and overwrite the previous one.
● Assigned: Whether a mapping revision is assigned to an effective period and an FS item mapping version
using the Assign FS Item Mappings app. Note that an assigned revision cannot be deleted.
● Mapped G/L Accounts and Unmapped G/L Accounts： Number of the G/L accounts that are mapped or
not mapped to an FS item. Note that multiple G/L accounts can be assigned to one FS item, not the other
way around.

In the list, you can sort or filter the mapping revisions using the available criteria.

By choosing the arrow icon (), you can navigate to the detail page of each mapping revision to view which G/L
accounts are mapped to which FS items.

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The process described above is depicted in the following figure:

Change Mapping Revisions

When displaying any mapping revision in the detail screen, you can add or change the mapping relationships
between any G/L accounts and FS items by choosing Edit.

When assigning FS items to G/L accounts in the Unmapped G/L Accounts tab page, you can check the column
Posting Data Exists. It indicates whether the general ledger (G/L) account has any data posted in the specified
period range. If posting data exists for any G/L account, the Open Document List icon () is displayed for that
G/L account, listing the respective accounting documents, from where you can drill through to more details at
line item level for each document.

You can choose Recheck Posting Data to specify different parameters other than the default ones to check if
any posting data exists, for example, for a different consolidation version or a fiscal year/period range.

 Note

If a G/L account already has data posted and released in the Release Universal Journals task, you can't
change or delete its existing mapping with FS items in the mapping revision that has been assigned to the
respective period and version.

Create Mapping Revisions

You can create a new mapping revision as follows:

● If you want to create a new revision based on a new mapping rather than an existing one, choose Create
Mapping. In the pop-up window, keep the With Revision option selected, select a G/L chart of accounts and
a consolidation chart of accounts, and enter the ID and description for the new mapping and revision.
● If you want to create a revision for an existing mapping, choose Create Revision. In the pop-up window,
select the mapping ID, G/L chart of accounts, and consolidation chart of accounts from the drop-down
lists, and enter the ID and description for the new revision.
● If you only want to create a revision based on an existing revision that has the same mapping ID, G/L chart
of accounts, and consolidation chart of accounts, select that existing revision and choose Copy, then enter
the ID and description for the new revision.

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  Note

This is particularly useful when a new FS item has been created and you must change the G/L account
mapping to source this new FS item.

After creating the revision, you can go to its detail screen to maintain the mapping relationships between
individual FS items and G/L accounts using the procedure described above.

Export or Import Mapping Revisions

You can select one or more revisions and choose Export to export them into a spreadsheet. The exported list
contains the mapping details at the G/L account level, that is, which G/L accounts are mapped to which FS
items in the respective mapping context.

By choosing Import, you can navigate to the Import/Export FS Item Mappings [page 276] app, where you can
upload a number of mapping revisions into the system all at once.

Follow-Up Activities

After creating or changing any FS item mapping revision, you may need to adjust its assignment of the effective
period and version. You can do this by selecting a mapping revision and choosing Assign within this app. You
are then brought to the Assign FS Item Mappings to Periods and Versions [page 278] app to complete the
assignment.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

Related Information

Release Universal Journals [page 15]

1.4.3.5.2 Import/Export FS Item Mappings

With the Import FS Item Mappings app, you can maintain or view the mapping between financial statement
(FS) items and general ledger (G/L) accounts using the import and export feature.

Import Mapping Revisions

To create or change mapping revisions using the import feature, follow this procedure:

1. In the app, download a template.

2. In the template, enter the following information for each row:
○ Consolidation COA: Y1.

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 ○ Mapping ID: Enter the ID of the mapping between FS items under a specific consolidation chart of
accounts and G/L accounts under the G/L chart of accounts.

 Note

By entering a non-existing mapping ID, you can create a new mapping. Optionally, specify a
meaningful mapping name in the Mapping Name column.

○ Mapping Revision: Differentiates multiple mapping variants within the same mapping ID.

 Note

By entering a non-existing revision ID, you can create a new mapping revision. Optionally, specify a
meaningful revision description in the Revision Description column.

○ G/L Chart of Accounts: A classification scheme consisting of a group of G/L accounts. This chart of
accounts is the operative chart of accounts and is used in financial accounting (FI).
○ G/L Account: Contains the G/L account number to which the transaction data are posted to record
values during a posting period.
○ FS Item: Enter the ID of an existing FS item that you want to map with the G/L account in the same row.
3. In the app, choose Browsing... to upload the completed file to the app.
4. Select the relevant rows and choose the Check button to check the data for any errors.
5. After correcting any detected errors according to the hints provided in the Check Message column, choose
the Import button to import the mapping revisions to the system.
6. If necessary, you can choose the arrow icon () on any mapping revision row to navigate to the Map FS
Items with G/L Accounts [page 274] app for further changes.

Export Mapping Revisions

When downloading a template, you can select the With Existing Master Data option and specify any necessary
criteria, such as consolidation chart of accounts, G/L chart of accounts, mapping ID, and revision. In this way, a
list of FS item mapping revisions are exported to a spreadsheet, which contains the mapping details at the G/L
account level, that is, which G/L accounts are mapped to which FS items in the respective mapping context.

 Information

The export feature in this app is equivalent to that in the Map FS Items with G/L Accounts [page 274] app,
except that it offers the option for including unmapped G/L accounts in the exported list. This can be done
by selecting the With Unmapped G/L Accounts checkbox when downloading the spreadsheet.

Follow-Up Activities

After creating or changing any FS item mapping revision, you may need to adjust its assignment of the effective
period and version. For more information, see Assign FS Item Mappings to Periods and Versions [page 278].

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

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1.4.3.5.3 Assign FS Item Mappings to Periods and Versions

With the Assign FS Item Mappings app, you assign the existing financial statement (FS) item mappings to
consolidation versions and effective periods, so that the mappings between FS items under a consolidation
chart of accounts and general ledger (G/L) accounts under a G/L chart of accounts can be applied to a certain
consolidation version within the specified time frame.

Prerequisite

To assign FS item mappings to versions and periods, you must have defined the relevant FS item mappings as
described in the previous help topics.

 Note

The assignment to consolidation versions is through the special version FS Item Mapping Version, which is
assigned to various consolidation versions. For more information about special versions, see Customizing
SAP S/4HANA for Group Reporting under Master Data Define Versions .

The SAP pre-delivered mapping Y1 revision 01 is assigned to the FS item mapping version Y10 and a
prolonged effective period. You can change the assignment by following the procedure below.

Key Features

This app provides the following key features:

Display or Delete Assignment

You can view the current assignments of FS item mappings, for example, for a certain mapping revision, the
valid-from and valid-to periods, and which FS item mapping version it is assigned to.

You can delete an assignment of FS item mapping. In this case, the assignment for its earlier period will apply,
provided that it is assigned to the same FS item mapping version, consolidation chart of accounts, and G/L
chart of accounts.

 Example

You deleted the assignment for the period 008/2015 to 012/2016 from the following list:

Consolidation
From Period/ To Period/ FS Item Map­ Chart of Ac­ G/L Chart of
Year Year ping Version counts Accounts Mapping ID Revision

001/2015 007/2015 Y10 Y1 YCOA Y1 001

008/2015 012/2016 Y10 Y1 YCOA D01 001

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 Consolidation
From Period/ To Period/ FS Item Map­ Chart of Ac­ G/L Chart of
Year Year ping Version counts Accounts Mapping ID Revision

001/2017 012/9999 Y10 Y1 YCOA Y1 002

The assignment for the earlier period, mapping Y1 and revision 001 take effects for the period 008/2015 to
012/2016.

 Note

To Period/Year is not visible in the app. You only need to define the valid-from period, and the system will
help derive the valid-to period.

The assignment of the FS item mapping you are trying to delete may already be used in transactional data.
Please delete assignments with caution.

New Assignment

You can assign an existing mapping revision to a certain effective period and FS item mapping version by
choosing the New button. In the New Assignment dialog box, the consolidation chart of accounts and G/L chart
of accounts are automatically populated after you enter a mapping ID and a revision. You only need to
additionally specify the valid-from year/period and FS item mapping version, then the assignment is created.

Change Assignment

After selecting an assignment row and choosing the Edit button, you can change the assigned mapping ID and
revision for the valid-from period and FS item mapping version.

When changing an assignment, the consolidation chart of accounts and G/L chart of accounts are not editable.
If you want to change them, you need to delete the assignment and create a new one.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

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1.4.3.6 Maintain Default Values

With this app, you can define the default values for the following characteristics:

● Partner Unit
● Subitem

These default values are used when information is missing for the given characteristic and the use of default
values is permitted. For example, the default subitem for subitem category 1 (Transaction Types) is 915 (Net
Variation). This subitem will be used as default when its value is missing during the real-time update of reported
financial data.

1.4.3.7 Check and Correct Breakdowns of Transaction Data

Following the changes to financial statement (FS) items on their assigned breakdown types for
subassignments such as Partner Unit or Subitem, you should check if the existing transaction data is
consistent with the FS item settings.

 Example

The FS item 112000 has a breakdown type 1 (Optional breakdown: Initialized value allowed) for Partner
Unit.

The following transaction data exists:

FS Item Partner Unit Amount

112000 None 1000 USD

You change the breakdown type of the Partner Unit to 4 (Required breakdown: Entry is forced, default not
allowed) for this FS item. The transaction data record becomes invalid because a partner unit is missing.

You can identify and correct the inconsistency by using this app.

After specifying the criteria, such as consolidation chart of accounts and fiscal year, choose the Execute
button. The list of inconsistent data records is displayed. Go to the Subassignments tab to enter the missing
values. Or, if the breakdown type was changed to 2 or 3, which allow default values, the values you defined in
the app Maintain Default Values are, or can be used, to solve the inconsistency.

1.4.3.8 Selected FS Items

It can be necessary to make manual or automatic postings on the selected financial statement (FS) items, such
as for net income and deferred income tax.

You can post deferred tax in the B/S and in the I/S directly. However, you cannot post annual net income (ANI)
in the balance sheet (B/S) or the income statement (I/S) directly. These items are posted automatically based
on the deferred tax you posted.

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The posting concept with selected FS items is displayed in the following figure:

To specify selected FS items for automatic posting, go to Customizing for SAP S/4HANA for Group Reporting
under Consolidation FS Items Configuration Specify Selected FS Items for Automatic Posting .

1.4.4 Subitem Categories/Subitems

Subitem and subitem category are subassignments for financial statement (FS) items. Both characteristics are
in a compound with each other. The subitem is dependent on the subitem category. The subitem category
classifies the subitems.

1.4.4.1 Define Subitem Categories

The subitem category enables you to classify your subitems, which are needed for the subassignment of FS
items.

A subitem category is assigned to the relevant FS items via breakdown categories. This also applies to
subitems.

The SAP standard system contains two predefined subitem categories:

● Transaction Types
● Functional areas

Subitems are predefined for each subitem category that is provided with the delivered content.

Neither the subitems nor the subitem categories are dependent on the consolidation chart of accounts.

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Procedure

To define subitem categories, go to Customizing for SAP S/4HANA for Group Reporting under Master Data
Define Subitem Categories and Subitems

1.4.4.2 Define Subitems

Subitems are used to further breakdown the values recorded on financial statement (FS) items with
transaction types or functional areas. For example, transaction type 900 (opening balance) is used for balance
carryforward..

In the breakdown category, you specify which subitems must be used. The subitem category is fixed to 1
(Transaction Types) or 2 (Functional Area) in breakdown category. Furthermore, you can to specify a range of
subitems by defining the maximum selection. For more information, see Breakdown Categories [page 267].

 Note

Subitems defined in subitem category 1 (Transaction Type) share the following selected subitems::

Carry forward to subitem 900 Opening balance

Subitem for retirements/divestitures 998 Outgoing unit

Acquisition subitem 901 Incoming unit

Example

The breakdown category 1B00 is assigned to FS item 111100. This breakdown category has two
subassignments:

● Subitem category fixed value: 1 (Transaction Types)

● Subitem; all subitems under the selection S-BC-TT-02 are allowed (900-903, 909, 915, 950, 970, 980, 998,
955). The default value 915 (net variation) is defined in the Maintain Default Values app.

When you post journal entries using FS item 111100, the subitem 915 is automatically selected. If you don’t
want to use the default value, you can change the subitem to one of the allowed subitems.

Procedure

To define subitems, go to Customizing for SAP S/4HANA for Group Reporting under Master Data Define
Subitem Categories and Subitems .

To display all subitems and their details, such as subitem category, carry forward to subitem, and acquisition
subitem, go to the Subitems List app.

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For defined subitems, you can additionally maintain their hierarchies using the Manage Global Hierarchies app.
For more information, see Define Hierarchies [page 301].

1.4.5 Consolidation Versions

Use
A consolidation version identifies a separate data area in the consolidation database. Versions make it possible
to consolidate different sets of financial data. For example, you might have separate parallel versions to fulfill
different reporting needs, such as actuals data for publishing official reports, and planning and forecast data for
internal evaluation.

Procedure

To modify a version, go to Customizing for SAP S/4HANA for Group Reporting under Master Data Define
Versions . To create a new version, go to Customizing for SAP S/4HANA for Group Reporting under Create
Version from Reference Version.

For each consolidation version, you can assign the following special versions:

● Data Entry: Acts on data transfer method, flexible upload method, and validation method.
● Ledger: Controls the assignment of ledger and currency to consolidation groups.
● Structure: Controls the assignment of consolidation units to consolidation groups as well as consolidation
relevant settings for consolidation units, such as the period of the first consolidation, the period of the
divestiture, and the consolidation method.
● Tax Rate: Determines the tax rate of consolidation units.
● Translation Method: Controls the assignment of translation method to consolidation unit.
● Exchange Rates: Controls the assignment of exchange rate type to exchange rate indicator.
● Reclassification: Controls the assignment of method and document type to task.
● Reporting Rules: Controls the assignment of reporting rule variants to consolidation version. For more
information, see Assign Reporting Rules to Versions [page 316].
● FS Item Mapping: Controls the mapping relationship between FS items and general ledger accounts. For
more information, see Assign FS Item Mappings to Periods and Versions [page 278].

The assignment of special versions enables reuse of the maintained settings among different consolidation
versions, that is, you only need to enter the control parameters once in special versions and assign the special
versions to consolidation versions. For example, consolidation versions for actuals data and planning data can
share all special version settings except that for Exchange Rates. In this case, you can assign different Exchange
Rates special versions but same other special versions to each consolidation version. When you perform a task
in a consolidation version, the system reads the special versions that are relevant for that task and that are
assigned to that consolidation version.

Multiple template consolidation versions are preset in the system, such as actuals (Y10 and Y20), budget
(YB*), year-end forecast (YF*), and actuals using budgeting exchange rates (Y11 and Y12).

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1.4.6 Consolidation Ledger

A consolidation ledger serves two purposes:

● Defining the group currency. Currency of the ledger determines the currency of the financial data of the
consolidation groups (CGs) in the ledger report. If you want to consolidate in different currencies, you need
a separate ledger for each group currency.
● Defining the valuation. With the FI accounting integration, an accounting reference ledger is assigned to a
consolidation ledger. The reference ledger specifies the source ledger of the universal journal on the FI
accounting side. The integrated values are taken from the reference ledger.

SAP delivers ledger Y1 with the currency EUR and Y2 with the currency USD.

Settings

The following settings should be considered in the context of consolidation ledger:

1. A special version
Ledger does not have any status control in Data Monitor or Consolidation Monitor, which means processes
cannot be tracked or controlled based on ledger. Instead, a dedicated version is required. As a general
recommendation, you should create at least one version for each consolidation ledger to control the
process for this ledger, such as its group currency and valuation.
2. Ledger attribute in the consolidation group master data
The ledger attribute of a consolidation group is dependent on the version (Ledger special version). You
should maintain the same ledger for all consolidation groups you want to process in the same version.
3. Sender Group Currency attribute in the consolidation unit master data
For consolidation units with the data transfer method Read from Universal Document, you can assign a
source key figure for the group currency if you wish to integrate group currency values from FI accounting.
This assignment is also ledger-dependent.

Procedure

You can make the assignment by following the steps below:

1. Assign a Ledger special version to the relevant consolidation version.

2. Under the context of a relevant consolidation version, define a consolidation ledger and assign it with a
currency and reference ledger.

 Note

When creating your own ledgers, make sure to use the prefix C to follow the naming convention.

3. In the consolidation group master data, under the context of the same consolidation version, assign the
ledger you defined in step 2 to the relevant consolidation groups.
4. In the consolidation unit master data, choose Go to Fiscal Year Variant to assign the Sender Group
Currency (and the fiscal year variant) to the ledger. By doing so, the group currency data in the universal
journal can be transferred.

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Note that later on, in any apps or reports such as the Set Global Parameters app, where a version, consolidation
group currency, and ledger are required, you need to enter the parameters consistently according to the
settings above. Otherwise, some of the data listings might display meaningless results.

The following graphic illustrates the process:

Related Information

Consolidation Groups - Create and Change [page 256]

Consolidation Units - Create and Change [page 257]

1.4.7 Document Types and Posting Levels

Document type identifies the type and source of data, for example, reported data is stored on different
document types than elimination data. Document types can be used in various consolidation settings, tasks,
and reports.

Document types have various attributes assigned, including data sources (manual or automatic posting, file
upload, or API), posting levels, deferred income tax handling, automatic reversal, and currencies to be used in
posting. SAP Best Practices pre-delivers the following document types:

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 Deferred Tax Automatic Re­
Document Currency/ Balance Check (Debit/Credit) versal in Next
Source of Data Type ID Description Quantity Applied Relevant Period

Flexible Upload 00 Upload re­ Local Currency No No No

(LC)/Group
ported data
Currency (GC)
(00)

0B Consolidation LC/GC/TC/ No No No

of investment Quantity
control data
(00)

API: 07 External re­ LC/GC No No No

Reported ported data us­

Financial ing API (00)
Data for
Group
Reporting
– Bulk
Import and
Update

SAP Group 03 Manual input of LC/GC No No No

Reporting Data reported data

Collection App (00)

04 Manual correc­ LC/GC Yes No No

tion of universal
journal (0C)

Manual Journal 01 Manual correc­ LC/GC Yes No No

Entry tion of universal

journal (0C)

02 Manual correc­ LC Yes No Yes (but not re­

versed into next
tion of reported
fiscal year)
data (01)

11 Manual stand­ LC Yes Yes No

ardizing (10)

12 Manual stand­ LC Yes Yes Yes

ardizing, defer­
red tax, auto­
matic reversal
(10)

13
Manual stand­ LC Yes No No

ardizing (10)

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 Deferred Tax Automatic Re­
Document Currency/ Balance Check (Debit/Credit) versal in Next
Source of Data Type ID Description Quantity Applied Relevant Period

14 Manual stand­ LC Yes Yes Yes

ardizing (10)

16 Manual stand­ LC/GC Yes Yes No

ardizing (10)

17 Manual stand­ LC/GC Yes Yes Yes

ardizing, defer­
red tax (10)

18 Manual stand­ LC/GC Yes No No

ardizing (10)

19 Manual stand­ LC/GC Yes No Yes

ardizing (10)

21 Manual elimina­ GC Yes No Yes

tion correction
for interunit
payables and
receivables
(20)

22 Manual elimina­ GC Yes No No

tion correction
for interunit
payables and
receivables
(20)

31 Manual consoli­ GC Yes No Yes (but not re­

versed into next
dation adjust­
fiscal year)
ments (30)

32 Manual consoli­ GC Yes No No

dation adjust­
ments (30)

33 Consolidation GC Yes No No

of investment
manual adjust­
ment, no rever­
sal (30)

39 Group shares Quantity No No No

(30)

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 Deferred Tax Automatic Re­
Document Currency/ Balance Check (Debit/Credit) versal in Next
Source of Data Type ID Description Quantity Applied Relevant Period

Automatic 05 Annual net in­ LC/GC No No No

Posting
come calcula­
tion (00)

06 Rounding in LC/GC No No No

currency trans­
lation (00)

0Z Preparation for GC Yes No No

consolidation
group changes
(02)

1A Automatic LC Yes Yes Yes

standardizing
(10)

1B Automatic LC Yes No Yes

standardizing
(10)

1C Automatic GC Yes No No

standardizing
(10)

1O Automatic LC Yes Yes No

standardizing
(10)

1P Automatic GC Yes Yes No

standardizing
(10)

1Z Preparation for GC Yes No No

consolidation
group changes
(12)

2E Interunit elimi­ GC Yes No Yes (but not re­

versed into next
nation of sales
fiscal year)
(20)

2F Interunit elimi­ GC Yes No Yes (but not re­

versed into next
nation of other
fiscal year)
income/
expenses (20)

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 Deferred Tax Automatic Re­
Document Currency/ Balance Check (Debit/Credit) versal in Next
Source of Data Type ID Description Quantity Applied Relevant Period

2G Interunit elimi­ GC Yes No Yes

nation of bal­
ance sheet (20)

2H Interunit elimi­ GC Yes No Yes (but not re­

versed into next
nation of divi­
fiscal year)
dends (20)

2Z Preparation for GC Yes No No

consolidation
group changes
(22)

3A Investments/ GC Yes No No

equity elimina­
tion (30)

3B Consolidation GC Yes No No

of investment
automatic post­
ing (30)

3Z Total divestiture GC Yes No No

(30)

38 Group shares Quantity No No No

(30)

Read from Uni­ 0F Realtime up­ Transaction Yes No No

Currency/LC/G
versal Journal date from Ac­
C/Quantity
counting
(Blank)

Manual Data 0A Consolidation LC/GC/TC/ No No No

Collection of investment Quantity
control data
(00)

0C Mapping from LC/GC/TC/ No No No

import (00)
Quantity

0D Mapping from LC/GC/TC/ No No No

Accounting Quantity
(00)

0E Form Data (00) LC/GC/TC/ No No No

Quantity

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 Deferred Tax Automatic Re­
Document Currency/ Balance Check (Debit/Credit) versal in Next
Source of Data Type ID Description Quantity Applied Relevant Period

0G Consolidation LC/GC/TC/ No No No
of investment Quantity
control data
(00)

 Note

The numbers in parenthesis denote the posting level for each document type. Posting levels enable you to
distinguish posting entry types and select data accordingly. Posting levels are predefined by SAP as follows:

● Local close, group-independent, and with reporting level CO (Company)

○ 00: Reported data of individual consolidation units
○ 01: Adjustments to reported data
○ 0C: Adjustments to universal journal
○ 10: Standardizing entries which adjust local reported data to perspective of group close, for
example, adapting to financial statement items in the consolidation chart of accounts. This is
usually done by manual postings or by reclassifications.
● Pairwise eliminations, group-independent, and with reporting level PA (Pair)
○ 20: Two-sided elimination entries for consolidation unit pairs (reporting unit and partner unit),
which are executed by reclassification tasks.
● Group-dependent eliminations and with reporting level GR (Group)
○ 30: Consolidation entries that represent elimination postings that are explicitly dependent on
consolidation groups, for example, consolidation of investments.
○ 02, 12, and 22: Represents adjustments made to reported data, standardized data, and two-sided
eliminations respectively in order to accommodate the consolidation group change, for example,
when a consolidation unit comes into a consolidation group or divests from a consolidation group
during the year.

Defining your own posting levels is not supported in the current release.

Procedure

To create your own document types and define their attributes, go to Customizing for SAP S/4HANA for Group
Reporting under Master Data Define Document Types .

Usage

Assign Document Types to Monitor Tasks

The relevant document types created for manual or automatic postings need to be assigned to various tasks in
Data Monitor and Consolidation Monitor.

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  Note

SAP-delivered document types have been assigned to the respective monitor tasks.

Filter by Document Type

Document type can be used as a filter criterion in defining selections or reporting rules and in displaying
reports.

The document types relevant for manual or automatic postings need to be assigned to various tasks in Data
Monitor and Consolidation Monitor.

1.4.8 Selections

A selection groups a range of consolidation master data, typically the financial statement (FS) items, by using
various filter criteria. The defined selections can then be reused in consolidation-related settings, such as
validation rules, reclassification methods, currency translation (CT) methods, and breakdown categories.

Usage

Validation Rules
When defining data validation rules, you can use selections to restrict the dataset that the rule is applicable to.
For more information, see Define Validation Rules [page 304].

Reclassification Methods
When defining reclassification methods using the Customizing for SAP S/4HANA for Group Reporting under
Reclassification Define Reclassification Methods , selections can be used in the following settings:

● Selection for Trigger: The selection that triggers reclassification from the source account assignment to the
destination account assignment.
● Selection for Percentage: The selection that the system uses when selecting transaction data for
determining the percentage for the reclassification. This setting is mainly relevant for Consolidation of
Investments (Rule-Based).

CT Methods

When defining CT methods using the Customizing for SAP S/4HANA for Group Reporting under Currency
Translation for Consolidation Define Currency Translation Methods , on the method entry level, you can
choose from the Selection list a selection that represents a certain combination of FS items and subitems you
want to apply the following CT settings to:

● Exchange Rate Indicator: Determines the exchange rate to be used in CT, either monthly average rate (AVG)
or monthly closing rate (CLO).
● Translation Key: Controls whether cumulative values are translated at the rate for current period or
periodic values are translated at the rates for their respective periods.
● How translation and rounding differences are posted.

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Breakdown Categories
When defining breakdown categories using the Customizing for SAP S/4HANA for Group Reporting under
Master Data Define Breakdown Categories , selections can be used to group a range of subitems or
partner units in the Max. Selection.

 Example

The selection S-BC-TT-02 contains only the standard subitems for transaction types for transferred
assets. You can set this selection as the maximum selection for a breakdown category, so that the FS items
assigned with this breakdown category will not exceed the range of the allowed subitems.

Related Information

Define Validation Rules [page 304]

Consolidation of Investments (Rule-Based) [page 129]

1.4.8.1 Define Selections

With this app, you define selections that consist of one or more filters for restricting the data range for relevant
master data fields, for example, financial statement (FS) items, subitems, document types, and posting levels.

 Note

In the prior release, selections were maintained using the Customizing activity Define Selections. Starting
from SAP S/4HANA 1909, you can define selections using the Define Selections Fiori app with enhanced
functionalities and more user-friendly interfaces. All selections you defined in prior releases have been
migrated to this app during your system upgrade.

Key Features

This app provides the following key features:

Create Selection
When creating selections, you first enter a selection ID and a short description, and then set the filter fields in
the Selection Expression section as follows:

1. In the Field column, select a master data type whose values you want to restrict. Depending on the master
data type you select, value range, hierarchy node, or attribute can be used as a criterion.
2. In the Operator column, first select Include or Exclude, then a comparison operator such as Equal to
or Greater than.
3. In the Value column, specify a value range, an attribute value or a hierarchy node depending on your choice
in step 1.

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Important Considerations

● Using multiple filters for a same field: Multiple filters for a same field have an OR logic between each
other, provided they all use the same Include or Exclude operator. However, if both Include and
Exclude operators are used in different filters for the same field, the AND logic is applied. For example, the
following selection expression restricts to the dataset whose document type ID is either within the scope of
00~1Z or equal to 2H, but excluding 0F:

Field Operator Value

ConsolidationDocumentType Incl.Between 00 And 1Z

ConsolidationDocumentType Incl.Equal to 2H

ConsolidationDocumentType Excl.Equal to 0F

The logic is shown more clearly if you choose the Selection Condition Details button to convert the filter
conditions to SQL WHERE clauses:

 Sample Code

WHERE ((CONSOLIDATIONDOCUMENTTYPE BETWEEN '00' AND '1Z'

OR CONSOLIDATIONDOCUMENTTYPE = '2H')
AND NOT (CONSOLIDATIONDOCUMENTTYPE = '0F'))

This logic also applies if for a same field, you define filters using both value range and hierarchy node (and
attribute for some fields such as FinancialStementmentItem). For example, the following selection
expression restricts to the dataset whose consolidation unit ID is either under the unit hierarchy REGION/
ASIA or equal to 1000, but not within the scope 2010~2200:

Field Operator Value

ConsolidationUnit.Hierarchy Incl.Equal to REGION/ASIA

Node

ConsolidationUnit Incl.Equal to 1000

ConsolidationUnit Excl.Between 2010 And 2200

● Using filters for different fields: Filters for different fields have an AND logic between each other. For
example, the following selection expression restricts to the dataset that meets the both requirements:
partner unit ID falls within the scope of 0~ZZZZZZ and subitem ID within 901~998:

Field Operator Value

PartnerConsolidationUnit Incl.Between 0 And ZZZZZZ

Subitem Incl.Between 901 And 998

● Using hierarchy node: For the master data types that have hierarchies enabled and maintained, you can
use Hierarchy Node to restrict their values.
Some hierarchies, for example those for consolidation unit, profit center, and segment, have time
dependency, meaning they are valid within the periods you specify in the Manage Global Hierarchies app.
When defining a selection using Hierarchy Node for these master data types, you additionally need to
specify a Valid From/To timeframe so that the system retrieves the corresponding hierarchy nodes.

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 Note that when using the selection at run time, for example, when executing validation, reclassification, or
currency translation, the selected hierarchy node selects master data in the hierarchy that is valid for the
execution period/year.
● Using superordinate field: The following fields have superordinate fields:

Field Superordinate Field

FS Item Consolidation Chart of Accounts (COA)

General Ledger (G/L) Account Chart of Accounts

Cost Center/Partner Cost Center Controlling Area

Profit Center/Partner Profit Center Controlling Area

When defining filters using Hierarchy Node for a field that has a superordinate field, you need to specify the
value for the superordinate field. However, the superordinate field value doesn't act as an additional filter
criterion unless you explicitly add a filter row using the superordinate field in Selection Expression.
For example, if you specify a hierarchy node for FS item by using FinancialStatementItem Hierarchy
Node , you are prompted to choose an FS item hierarchy node from a consolidation COA. If you choose
the hierarchy Y1/BS in Consolidation COA/FS Item Hierarchy and then the node TAC000 (Current assets)
underneath Y1/BS, the consolidation COA Y1 merely acts as a selection criterion for locating the right
hierarchy node, but does not restrict the data for the whole selection expression. That is, the following
selection expression doesn't restrict FS items to those only belong to consolidation COA Y1:

However, by explicitly adding a filter row using the ConsolidationChartOfAccounts superordinate field and
the exact same consolidation COA value Y1, you restrict to the FS items that only belong to Y1.

● Using operator Between: Numeric and alphanumeric value ranges need to be defined in separate filter
rows if you use the Between. For example, to include all 6-character FS items that start with 1, you need to
define the following two filter rows:
○ FinancialStatementItem Between 100000 And 199999
○ FinancialStatementItem Between 10000A And 1ZZZZZ
Or you can simply use the operator Like, that is, FinancialStatementItem Like 1*.
● Custom fields supported: When defining selections, you can also include custom fields that are created by
using the Custom Fields and Logic app. The selections defined with custom fields are supported in
reclassification and data validation settings and tasks. For more information about extensibility in Group
Reporting, see Extend the Number of Custom Fields [page 320].

Edit or Copy Selection

You can make changes to existing selections or you can copy an existing selection to create a similar one with a
new selection ID.

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Activate or Deactivate Selection

After a selection is created, you can choose to save the selection as a draft or an active version. For an active
selection, you can choose to deactivate it as long as it's not being used in any configuration or settings, such as
validation rules, breakdown categories, currency translation methods, and reclassification methods.

A selection can have one of the following statuses:

● Draft: The selection is saved as a draft version. It cannot be used in any configuration or settings, and can
be deleted.
● Active: The selection is saved as an active version. It can be used in any relevant configuration and settings.
Active selections cannot be deleted.
● Inactive: The selection was active and is now deactivated. Note that the selections that have been used in
any configuration or settings cannot be set to inactive.

You can also choose Mass Activation to schedule background jobs to activate your selections in bulk
immediately or at a later point in time.

Show Value List

After editing a selection expression, you can view the filtered values by choosing Show Value List.

The value list displays the fields and their values, such as FS items, that meet the criteria you specified for the
current selection. When the Show Details checkbox is selected, values are listed under Include and Exclude
sections respectively by each master data type. When the checkbox is deselected, only the values that meet
the defined filter conditions for each field are listed.

 Note

If a selection contains filters for hierarchy-type fields and the relevant hierarchies are time-dependent
(such as consolidation unit hierarchy), you additionally need to specify a validity date so that the system
retrieves the valid hierarchies.

Show Where-Used List

For an active selection, you can choose Show Where-Used List in display mode. The list displays the IDs and
descriptions of the currency translation methods, reclassification methods, validation rules, and breakdown
categories that use the selection.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

1.4.9 Consolidation Master Data Fields

In addition to the master data described in previous sections, there are additional master data types that are
maintained for consolidation use only, such as business area, segment, profit center, and customer group.
These master data are sometimes referred to as Additional Characteristics.

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1.4.9.1 Define Master Data for Consolidation Fields

With this app, you can define master data for consolidation-specific fields such as business area, segment,
profit center, and customer group, in addition to viewing the standard master data available from General
Ledger Accounting, so that you can support the consolidation process and produce more insightful analysis
reports.

Prerequisite

You have defined the master data fields to be used in Customizing for SAP S/4HANA for Group Reporting under
Master Data Define Consolidation Master Data Fields .

Key Features

● Create individual master data for consolidation-specific fields

● Change or delete existing consolidation master data
● Navigate to the Manage Global Hierarchies app to define hierarchies for master data types that have
enabled hierarchies

The process described above is depicted in the following figure:

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More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.4.9.2 Import Consolidation Master Data (New)

With this app you can import consolidation-related master data entries into the consolidation system. You can
download a template file or a file with existing master data, enter or change the master data, and upload the
completed file back to the app. You can then import the validated master data into the database.

The following master data types are available in this app:

● Consolidation Group Structure

● Consolidation Unit
● Financial Statement (FS) Items

 Note

The consolidation group structure import function is only available for customers with the New Group
Reporting Logic activated in the Customizing for SAP S/4HANA for Group Reporting Check Global System
Settings. This logic is activated by default for customers with an initial release SAP S/4HANA 1909 or
higher. For customers with an initial release earlier than 1909, it is possible to activate the new group
reporting logic. Please open a customer message on SAP Service Marketplace on the FIN-CS-COR
component to activate the new reporting logic.

To import other master data types, such as account number, chart of accounts, cost center, functional
area, profit center, segment for segmental reporting, and transaction type, use the Import Master Data for
Consolidation Fields [page 299] app.

In the settings, you can add or delete columns to and from the table. The changes are not saved automatically.
When you open the app in a new session, the standard view is displayed. If you want to keep the changed
columns, you have to save the layout as a new view. To do so, choose the dropdown list for your views and
select Save or Save As.

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The following figure displays the process of importing master data:

Procedure

1. To import consolidation master data, you need to upload a source file. You can download a file template for
the master data type you want to import. Choose Action Download Template .
You can also download a file with existing master data. To do so, choose Action Download Master
Data . Enter values for all mandatory filters and use optional filters if required. Then choose Download.
2. Fill out the source file or make changes to the existing master data in the file.
3. Upload the completed file to the app.

 Note

For upload errors, see the Status Detail column. To correct upload errors, you can download the master
data with the status details. That way, you can see the cause of the errors and change the data
accordingly. After you correct the errors, upload the file again.

4. Select the rows you want to check and choose Check to verify the uploaded entries. Rows with status To Be
Checked have not been checked yet.
5. For check errors or warnings, see the Status Detail column.

 Note

Rows containing errors cannot be imported. Change the data accordingly and check again.

Rows containing warnings can be imported. Note that for Consolidation Group Structure, conflicting
entries in the database are then deleted.

6. Choose Import to import the data into the database. The system checks the data before importing it. If
there are no errors or warnings, the data is imported. If there are warnings, the import is interrupted and
you can decide if you want to ignore the warnings and continue the import, or cancel the import and
change the data. If there are errors, the data is not imported. Check the Status Detail and change master
data accordingly.

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Status overview:

● To Be Checked: Data is uploaded but not checked. Data can be checked or imported directly.
● Upload Errors: Data is not uploaded, because, for example, the entry format is incorrect or the maximum
field length is exceeded. Data cannot be checked or imported but must be adjusted in the source file.
● Checked Successfully: Only guarantees that the status is technically correct and consistent. It does not
check consistency problems with existing consolidation master data.
● Checked with Warnings: Check the status details and adjust if necessary. If you want, you can import the
data ignoring the warning.
● Checked with Errors: Check the status details for the reason for the errors. The status can have various
reasons. Before you check the data again or import the data, the error must be resolved.
● Imported: Data is imported from the staging area into the final master data tables.

You can add or delete filters to and from the filter bar. Some filters are set by default. The filter changes are not
saved automatically. When you open the app in a new session, the default filters are displayed. If you want to
keep the changed filter options, you have to save the layout as a new view. To do so, choose the dropdown list
for your views and select Save or Save As.

To download only certain master data records, for example, only records with status Checked with Errors,
select the respective filter, select the select all checkbox, and download the file.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

1.4.9.3 Import Master Data for Consolidation Fields

With this app you can import a number of consolidation-related master data entries into the consolidation
system all at once. You download a template file that contains a list of available master data types, enter the
master data, and upload the completed file back to the app. You can then import the verified master data into
the database.

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The master data types marked as Enable Master Data in Customizing for SAP S/4HANA for Group Reporting
under Master Data Define Consolidation Master Data Fields are available for importing their data in this
app, for example, cost center, controlling area.

 Note

These master data types are sometimes referred to as Additional Characteristics. The master data
maintained for them are for consolidation use only.

The following master data types are available for importing their data in this app:

● Financial statement (FS) items

● FS item mappings that are used to match FS items with general ledger accounts
● The master data types marked as Use as Master Data in the Customizing activity Define Consolidation
Master Data Fields, for example, cost center, controlling area.

 Note

These master data types are sometimes referred to as Additional Characteristics. The master data
maintained for them are for consolidation use only.

Procedure

Perform the following steps to upload master data:

1. In the app, download a template for your selected master data type.

 Note

When downloading a template, if you choose the With Existing Master Data option, a complete master
data list is exported. You can always export the existing master data in this way.

2. In the downloaded file, select the master data type from the drop-down list of the Master Data Type ID
column.
3. Add a new master data ID, its superordinate field value if necessary, and the master data description (or
change the existing ones if you chose the With Existing Master Data option). Note that whether a
superordinate field value is required depends on your settings in the Customizing activity.

 Example

You want to add a cost center PROD0006 under controlling area CN02.

1. Select Cost Center as the master data type.

2. Enter PROD0006 as the Master Data ID and CN02 as the Superordinate Field Value. Note that
controlling area CN02 must exist in the system.
3. Optionally, enter a description for the master data, for example, Plant 0006.

4. Upload the completed file to the app.

5. Select all rows and choose Check to verify the uploaded entries.
6. In case of errors, choose Show Log to see error details and correct the errors directly in the app.

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 7. After all entries are checked OK, choose Import to import the data into the database. Now all entries show
the Imported status.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.4.9.4 Define Hierarchies

For master data types that have hierarchy enabled, you can edit their hierarchies with the Manage Global
Hierarchies app. The hierarchies determine the layout of respective reports.

Prerequisites

● You have set the relevant hierarchical master data types to Enable Hierarchy in Customizing for SAP S/
4HANA for Group Reporting under Master Data Define Consolidation Master Data Fields , such as for
segment and profit center. These master data types are therefore listed as available hierarchy types in the
Manage Global Hierarchies app, with the prefix Consolidation, for example Consolidation Segment and
Consolidation Profit Center.
● You have maintained the master data for the master data types you want to define hierarchies in the Define
Master Data for Consolidation Fields [page 296] app.

Change Hierarchies

If you want to change the hierarchical relationship of any master data type, you can proceed as follows:

1. In the app, select the relevant master data type in the Type field.
2. Select an existing hierarchy in the Hierarchy ID field. Choose Go.
3. Choose the hierarchy from the result list to edit it in the detail screen.

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4. Choose Edit.
5. In the header area, you can change its effective period or add remarks if necessary.
6. Expand the hierarchy to the relevant node level and perform any following steps as necessary:
○ Import a node: Choose Import Nodes from the More menu () to import a node and its contained
subnodes and master data entries from another hierarchy.
○ Add a node or a master data entry: Choose the Add icon () in the last column to open the Add Node
dialog and enter the necessary information, that is, master data ID, or node ID and description.
○ Change a node or master data: Choose the node or master data entry itself to open the Change Node
dialog and replace with a new master data ID, or node ID and description.
○ Delete a node or master data: Choose the Delete icon () to delete the master data on the respective
row or choose Delete from the More menu () to delete a node and all master data entries it contains.
7. Choose Activate to apply the changes you made to the hierarchy.

 Note

Choosing Save will generate a version with In Revision status. The original active version stays
unchanged and continues being used in any relevant reporting structure.

Create Hierarchies

If you want to create a hierarchy with a new ID, you can use the copy feature as follows:

1. Open one of the existing hierarchies that resembles the most what you want to create.
2. On the detail screen, choose Copy To New Hierarchy .

 Note

You can also choose Copy To New Timeframe to create a hierarchy version with a different
effective period and the same hierarchy ID. The timeframe acts as an identifier for each hierarchy
version and they must not overlap with each other. Afterwards, you can edit the individual hierarchy
versions and activate them.

3. In the dialog, enter an hierarchy ID, description, valid-from date, and valid-to date, and choose Copy.
4. The new hierarchy is created. You can proceed editing the hierarchy as described above.
Or, you can create a hierarchy for your selected master data type from scratch by choosing Add icon ()
on the initial screen of the app and following a similar procedure described above.

Usage

The defined hierarchies can be used in the follow-on activities, such as:

● Customizing the layout of analytical reports. For more information, see Group Data Analysis (New) [page
233]
● Defining selections. For more information, see Define Selections [page 292]
● Defining validation rules. For more information, see Define Validation Rules [page 304].

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Related Information

Manage Global Hierarchies

1.5 Consolidation Settings

To make sure all consolidation-related tasks and reports work well, you need to complete some settings using
the apps and procedures described in this section.

1.5.1 Validation Settings

To run data validation, you need to make the relevant validation settings, including defining validation rules and
validation methods, and assigning validation methods to consolidation groups (CGs) and units (CUs).

To define rules and methods, you have two options:

● Set up everything in a quality system and export the tested settings to a spreadsheet via the Import/Export
Validation Settings app. Then import the settings to your production system using the same spreadsheet
and app. After being activated, the imported rules and methods are ready for validation run.
● Define them directly in your production system. It saves the effort of import and export.

Afterwards, the method assignment to CGs and CUs has to be done using the Assign Validation Methods app in
the production system.

When all validation settings are complete, you can run validation tasks in one of the following ways:

● By scheduling data validation jobs in the Schedule Jobs for Consolidation Tasks
● Through the respective validation task in Data Monitor or Consolidation Monitor
● Using the relevant Manage Data Validation Tasks as described in Data Validation [page 45].

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The figure below illustrates the whole process:

1.5.1.1 Define Validation Rules

With this app you define validation rules that contain the logical conditions the relevant financial data should
fulfill. The defined validation rules can be used to verify reported data, standardized data, and consolidated
data along the consolidation process.

Key Features

This app provides the following key features:

Create Rule
When creating rules, you define the following criteria:

● Rule expression: Comprised of left formula, comparison operator, and right formula. Typically, each
formula can be a set of data you selected by using Include and Exclude filters for the relevant criteria. For
example, a formula can aggregate year-to-date amounts posted with a range of your filtered FS items. You
can also use fixed amounts, constant numbers, quantities, and mathematical operators when composing
each formula.

 Note

When defining any sum-type operands, you can choose to reuse the selections that are created using
the Define Selections [page 292] app. A selection groups a range of consolidation master data,
typically the financial statement (FS) items, subitems, document types, and posting levels.

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 If you choose not to reuse any available selections but define your own WHERE filter conditions, be
aware of the AND or OR logic between filters and the considerations for defining hierarchy-type filters as
applied to selection definitions. For more information, see the Important Considerations [page 293]
part of Define Selections help documentation.

● Tolerance settings: You can specify tolerance value or tolerance percentage, or both, so that the difference
between the calculated values of left and right formulas can be ignored as long as it does not exceed the
tolerance.
● Control level: Specifies how strict the rule is, in other words, whether a failed validation result leads to an
error status for the respective validation task in monitors. Out of the three control levels (Error, Warning,
and Information), only when data fails to pass a rule with control level Error does the respective validation
task show  Task Has Errors status in the monitors.
● Group-by field: Specifies the grouping criterion of the data validated by the rule. It determines the way that
data is organized on the validation result screen of the Manage Data Validation Tasks app. For example, you
can specify transaction currency, subitem, or partner unit.
● Comments required: Select the checkbox if comments are needed to provide further explanation for the
validation result in the Manage Data Validation Tasks app. Note that the existence of a comment is reflected
by the Commenting Status in the validation result. However, it has no effect on the validation result or
monitor status.

This is a short demo of defining validation rules (English only):

Open this video in a new window

 Note

SAP pre-delivers the validation rules that start with S in their IDs. These pre-delivered rules verify data
correctness according to basic financial principles, such as the net income calculated in the P&L statement
must equal the net income in the equity of the balance sheet, the total assets must equal the sum of the
total liabilities plus the sum of total equity, and the net accounting value of lands and buildings must be
greater than or equal to 0. You can only create rules in the customer namespace, that is, rule IDs not
starting with the prefix S.

Edit or Copy Rule

You can make changes to existing rules or you can copy an existing rule to create a similar one with a new rule
ID.

Activate or Deactivate Rule

After a rule is created, you can choose to save the rule as a draft or an active version. For an active rule, you can
choose to deactivate it later on, so that it is not applied in data checks, even if it is assigned to a validation
method and thereafter to any consolidation group or unit.

A rule can have one of the following statuses:

● Draft: The rule is saved as a draft version. It cannot be used in data validation yet, and can be deleted.
● Active: The rule is saved as an active version. It can be assigned to a method for data validation. Active
rules cannot be deleted.
● Inactive: The rule was active and is now deactivated. It cannot be used in data validation even if it is
assigned to a validation method.

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You can also choose Mass Activation to schedule background jobs to activate your rules in bulk immediately or
at a later point in time.

Simulate Validation
After editing and saving a rule, you can simulate a validation run by choosing Simulate and specifying the
following criteria:

● Global parameters such as Consolidation Chart of Accounts, Consolidation Version, and Ledger
● Validation Task Type: Enter 01 for reported data validation, 02 for standardized data validation, or 03 for
consolidated data validation.
● Fiscal Year and Posting Period: Enter the year and period for which you want to validate the data using the
current rule.
● Consolidation Unit/Group: For 01 or 02 validation tasks type, enter the ID of a consolidation unit for which
you want to validate its data. For 03, enter the ID of a consolidation group for which you want to validate its
data.

The simulation result shows whether your selected data passes or fails the current rule. For detailed
explanations of a validation result, see Check Result Details [page 47] part in the app description for Manage
Data Validation Tasks.

Set Up Reference Links

A reference link can be a static URL link or a dynamic link that contains variables you specified. It provides
more contextual information that is related to the validation rule. The references also display on the validation
result page of the Manage Data Validation Tasks app so that users can drill through for more details, especially
when validation fails for a specific rule.

To use a dynamic link, you can add the following variables in the URL, using the pattern <Property> for any of
the following supported properties. In this way, on the result page, you can display a context-sensitive reference
link, for example, to a journal entry list with the values of your specified variables pre-populated.

Property Description Value Example

Drruuid Request ID 42f2e9af-c4ef-1ed8-9684-ef0f2f8ab5f3

ScenId Scenario ID FINCS

Ryear Fiscal Year 2016

Poper Posting Period 012

Dimen Dimension Y1

Rvers Version Y10

Rldnr Ledger Y1

Unit Consolidation Unit S3006

Group Consolidation Group CG30

Ritclg Consolidation Chart of Accounts Y1

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 Property Description Value Example

Task Task ID RPTVAL4

TaskType Task Type 01

Jobcount Job No. 10442600

Method Validation Method SZK01

RuleId Rule ID SRULE003

 Note

Property names are case-sensitive.

 Example

Dynamic link address can be:

● https://www.baidu.com/s?wd=<Dimen>&<Unit>
● http://<host>:<port>/ui?sap-client=902#ConsolidationLog-log&/LogHeaderSet/<Jobcount>

Navigate to Method Definition

After creating or editing a validation rule, you may want to assign it to a validation method. To do so, you can
choose the Define Validation Methods button to directly navigate to the Define Validation Methods [page 308]
app.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

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1.5.1.2 Define Validation Methods

With this app you can create or update validation methods that may contain multiple groups of validation rules.

Key Features

This app provides the following key features:

Create Method

You can create validation methods and assign them with multiple defined rules as follows:

● Enter the general information for a new validation method, such as an ID and a description.
1. Under the default header row Totals Validation, add one or more groups with meaningful names.
2. Select a group and assign existing validation rules to it.
3. If necessary, you can drag and drop rules to change their sequence or group assignment. The rule
sequence and grouping will determine the layout of the validation result page in the Manage Data
Validation Tasks app.

 Note

You can only add one group hierarchy level and then include rules within each group, that is, you
cannot add a group under another group.

For a step-by-step guide, see the following animated picture (English only):

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  Note

SAP pre-delivers the validation methods SRD1 (Local Data Validation Method) and SCD1 (Consolidated Data
Validation Method) that contain a set of predefined rules. You can only create methods in the customer
namespace, that is method IDs not starting with the prefix S.

Edit or Copy Method

You can make changes to any existing methods or you can copy an existing method to create a similar one with
a new method ID.

Activate or Deactivate Method

After a method is created, you can choose to save the method as a draft or an active version. For an active
method, you can choose to deactivate it later on, so that it isn't applied in data checks, even if it is assigned to a
consolidation group or unit.

A method can have one of the following statuses:

● Draft: The method is saved as a draft version. It cannot be used in data validation yet, and can be deleted.
● Active: The method is saved as an active version. It can be assigned to a consolidation group or unit. Once
activated, a method cannot be deleted.
● Inactive: The method was active and is now deactivated. It cannot be used in data validation even if it is
assigned to a consolidation group or unit.

You can also choose Mass Activation to schedule background jobs to activate your selections in bulk
immediately or at a later point in time.

 Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.5.1.3 Assign Validation Methods

With this app you can assign the defined validation methods to consolidation groups or units depending on
which task type you selected, reported data validation, standardized data validation, or consolidated data

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validation. You can run validation tasks for your consolidation groups and units only after the method
assignment.

Key Features

This app provides the following key features:

Choose Task Type

You can choose one of the following available task types:

● 01: Reported Data Validation

● 02: Standardized Data Validation
● 03: Consolidated Data Validation

The method assignments for these task types are used for running validation tasks for reported data,
standardized data, and consolidated data respectively from the Data Monitor and Consolidation Monitor, or
from the Manage Data Validation Tasks app.

Assign Method
For the 01 and 02 task types, you can assign a validation method to each consolidation unit, while for the 03
task type, you can assign a validation method to each consolidation group. Use the following procedure to
assign methods to consolidation units or groups:

1. Select a consolidation version in the Version field. The method assignment is version-dependent, that is,
you can assign different methods to a same consolidation unit or group for different versions, for example,
one for actual data and one for budget data. Among all special versions of a consolidation version,
validation method assignment applies to Data Entry Version, meaning all consolidation versions with the
same special version of Data Entry share the same method assignment. For more information, see
Consolidation Versions [page 283].
2. Select a period category. The method assignment applies to all of its contained periods.

 Note

The period category 16 Periods is pre-delivered, which contains all 16 periods in a fiscal year. If
necessary, you can define additional period categories in Customizing for SAP S/4HANA for Group
Reporting under Data Collection for Consolidation Define Period Categories .

3. In each row of the assignment table, do the following:

1. In the Consolidation Units or Consolidation Groups column, select individual consolidation units or
groups or specify a range of them.
2. In the Validation Method column, select a validation method you maintained using Define Validation
Methods.
3. If you want to specify a validity period for a method-to-consolidation unit/group assignment, choose
the consolidation unit or group name. Then, in the dialog box, enter the fiscal year and period in the
Valid From Period field, following the date format in your system regional settings, for example,
002.2018 or 2018/002.
4. Save your changes.

The process described above is depicted in the following graphic:

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  Note

The validity period setting works in this way:

● Leave Valid From empty if you want to make the method assignment valid indefinitely. This is the case
for the consolidation unit C1000 in the screenshot example above.
● If you enter a valid-from period, the assignment is only valid from that period.
● If for a same consolidation unit (or group), a second method assignment exists with a later valid-from
period, the first method assignment is valid until the period before the second valid-from period. Taking
the consolidation units from 1010 to 1409 in the screenshot above as an example, they are assigned
with the validation method VM1 from 008.2018 to 001.2019 and assigned with the validation method
VM2 from the period 002.2019 onward. However, if you run validation tasks for these units for any
period before 008.2018, you will run into the error No validation method is assigned.
● If a consolidation unit has two method assignments and the first one has no valid-from period, the first
assignment is valid until the period before the valid-from period of the second method assignment.
This is the case for the consolidation unit S3000 in the screenshot above, it has the validation method
SRD1 until 005.2018 and VM3 from 006.2018 onward.

View Assignment List

By choosing the Assignment List button, you can display the list of assigned methods for each consolidation
group or unit for the current task type. To view the method assignments for a different consolidation version,
you need to go back to the Assignment tab to switch version. And here's a graphic that highlights the main
aspects:

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You can also export the list to a spreadsheet. The file can be first exported to the browser's file system, which
starts with Z:\, and then saved to your native file system.

 Note

When maintaining master data for consolidation groups or units using the Consolidation Groups - Create
and Change [page 256] or Consolidation Units - Create and Change [page 257] app, you can also view their
assigned validation method under Methods Validation . From there, you can also navigate to this app
by choosing the Assign Validation Methods button.

1.5.1.4 Import/Export Validation Settings

With this app, you can export your specified selections, validation rules, and methods to a spreadsheet, or
import any selections, rules, and methods exported from another system. This is particularly useful when you
want to export the validation settings that are defined and tested in your quality system and import them to
your production system.

Key Features

This app provides the following key features:

Export
You can export selections, validation rules, and/or methods that exist in your current system to a spreadsheet
file by first choosing Download and then specifying the criteria such as ID, created by, and date of creation. If
you select the Include referenced objects checkbox, the selections that are reused by your specified rules and
the rules that are assigned to your specified methods are exported together with the dependent rules or
methods.

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The file that contains your selected validation setting items is downloaded and saved to your native file system.
Keep it intact. The next logical step is to upload the file to the target system,

 Note

Only active selections, rules and methods are included in the export. Draft or inactive ones are not
included.

Import
In the target system, you can import the downloaded selections, rules, and methods still with this app. First
choose Upload, and then select the spreadsheet file you downloaded from the source system. Make sure the
required master data exist in your target system. For example, the selections to be imported may contain
multiple financial statement (FS) items. You need to make sure the referenced FS items exist in your target
system.

The uploaded items, grouped by selections, rules, and methods, will have either of the following statuses:

● New for Import: The uploaded items don't yet exist in your current system. The next step is to import these
new items.
● Duplicated: The uploaded items have IDs identical to the existing ones in your current system. The existing
items may have Active, Draft, or Inactive status. Therefore, you need to compare the duplicates and decide
if you want to skip the uploaded items or to import them so that the existing items are overwritten.

 Note

If you choose to import the duplicated items anyway, only the draft versions of existing items are
overwritten because all the imported items have an initial status Draft. However, the subsequent Mass
Activation action can activate these imported items and overwrite the existing active rules, methods, or
selections.

You need to select explicitly the items you want to import and then choose Import. The imported items may
have either Imported or Import Failed status. For the failed items, you can check the root cause according to the
hints provided in Check Message.

During the import, you are asked if you want to activate the imported items right away. If you choose not to, you
can take either the following actions later on:

● Activate the uploaded items individually by using Define Selections [page 292], Define Validation Rules
[page 304], and Define Validation Methods [page 308], or
● Schedule mass activation jobs as described below.

Mass Activation
You can also choose Mass Activation to navigate to the Schedule Mass Activation Jobs - Rules, Methods, and
Selections [page 314] app, where you can schedule a background job to activate your specified selections,
rules, and methods in bulk immediately or at a later point in time.

The process described above is depicted in the following graphic:

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  Note

This app contains Web Assistant documentation for key fields and concepts. To display the documentation
while working in the app, press F1 or click the question mark displayed in the app header.

1.5.1.5 Schedule Mass Activation Jobs - Rules, Methods,

and Selections

With this app you can schedule mass activation jobs using the provided template Mass Activation for
Selections, Rules and Methods. Instead of performing manual activities at a specific time, you can schedule
background jobs to reduce your workload or waiting time.

Key Features

This app provides the following key features:

● Scheduling Options: You can define the start date and the recurrence pattern for the background job, or
you can start the job immediately.
● Parameters: You can specify the range of selection, rules and/or methods that you want to activate in the
background job.

1.5.2 Reporting Rules

Reporting rules define how reporting items are derived. The use of reporting rules enables flexible data
selection and structuring of data into report rows or columns in various reports, such as cash flow statement,
statement of changes in equity, statement of comprehensive income, and P&L by function of expense.

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This section describes how to define reporting rules and assign them to consolidation versions and effective
periods.

1.5.2.1 Define Reporting Rules

With this app you can define reporting rule variants by selecting reporting items and assigning each with a
range of financial statement (FS) items. The use of reporting rules enables flexible structuring of FS items, and
therefore fulfills various reporting requirements.

 Note

Reporting item is a virtual FS item that usually consists of multiple actual FS items and therefore allows
you to define a report row or column structure. Reporting rules have to be defined to determine how the
reporting items are calculated in each relevant report row or column. See FS Item Type [page 263] for more
information.

Follow this procedure to define reporting rules:

1. Enter the Reporting Rule Variant that you want to create or change and specify the Consolidation Chart of
Accounts and Reporting Item Hierarchy as the rule context. If you are creating a reporting rule, you also
need to enter a description in the Description field.

 Note

You can also create rule variants by copying all the rules in the predelivered rule variant Y10, or any
other existing variants, in one go, without specifying the Reporting Item Hierarchy.

Y10 contains the following rules:

○ X1: Statement of changes in equity
○ X2: Statement of cash flow
○ X3: Statement of comprehensive income
○ X4: P&L by Function of Expense
○ X5: IC reconciliation

Once a new rule variant is created, you can make changes to the individual rules by choosing Change or
Delete.

2. Add reporting items one by one, and assign one of the following to each:
○ A range of FS Items, or
○ FS Item Attribute Name and FS Item Attribute Value, or
○ FS Item Hierarchy and Hierarchy Node
3. Add other filter criteria as necessary, such as subitems, document types, or consolidation units.
4. Alternatively, you can define a rule in an offline CSV file and choose to Import the file so that all its
contained reporting items are uploaded to the system in one go.

 Note

The offline CSV file should use commas as field separators, and follows the exact same order of column
headers as on the rule definition screen, that is:

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 FS At­
Item Item trib­ Item Doc
At­ At­ At­ ute FS Hier­ Sub­ ume Doc Re­
Re­ trib­ trib­ trib­ Valu Item arch FS item Sub­ nt ume vers
porti ute ute ute e Hier­ y Item FS Cat­ item Sub­ Type nt CU e
ng Nam Desc Valu Desc arch Nod Fro Item egor Fro item Fro Type Fro CU Sign
Item e . e . y e m To y m To m To m To (X)

Re­
port­
ing
Item
ID 1

Re­
port­
ing
Item
ID 2

...

You can also choose to download the file from an existing reporting rule by choosing Export and saving
the file to CSV (Comma delimited) (*.csv) format.

5. Save and exit. The created or changed reporting rule can be assigned to report rule versions and thereafter
to consolidation versions.

Prerequisites

If you want to define your own reporting items in addition to the predefined ones included in X1, X2, X3, X4, and
X5, use the Define FS Items app, specifying the relevant FS items as Reporting Item under FS Item Type.

1.5.2.2 Assign Reporting Rules to Versions

With this app you can assign your defined reporting rule variants to report rule versions. The latter is mapped
to the consolidation version by using the Define Versions customizing activity. In this way, the consolidation
versions that are mapped to reporting rule version will be implicitly assigned to the reporting rule variant.

Follow this procedure for the assignment:

1. Specify a Report Rule Version and assign it with a defined reporting rule variant.
2. In the Period From field, specify from which fiscal year and month the assignment takes effect.

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The following diagram shows how the reporting rule variants are mapped to the consolidation versions and are
applied to build rule-based reports:

1.5.3 Schedule Jobs for Consolidation Tasks

You can use this app to schedule and monitor jobs for consolidation tasks using the provided templates. If you
have manual activities that you often need to do at a specific time, this app can reduce your workload by
running these tasks smoothly in the background.

Key Features

This app provides the following key features:

● Scheduling jobs: You can choose the New icon () to schedule jobs based on the following job templates
provided for consolidation tasks:
○ Balance carryforward
○ Release universal journals
○ Calculation of net income
○ Currency translation
○ Preparation for consolidation group changes
○ Reclassification
○ Validation of universal journals

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 ○ Validation of reported data
○ Validation of standardized data
○ Validation of consolidated data
Depending on the template you choose, you need to specify the job-specific parameters in the Parameters
section, for example consolidation chart of accounts, consolidation version, fiscal year/period, and
consolidation group/unit.
The Preparation for Consolidation Group Changes (PCC) and Reclassification job templates bundle multiple
tasks as follows. You need to choose one specific task in Parameters Task .

Job Template Tasks

Preparation for Consolidation Group Changes ○ 1130: PCC task as available in Data Monitor
○ 2060: PCC task as available in Consolidation Monitor

Reclassification The interunit elimination tasks as available in

Consolidation Monitor:

○ 2011: Interunit elimination of sales

○ 2021: Interunit elimination of other income/expenses
○ 2031: Dividends elimination
○ 2041: Interunit elimination of balance sheet
○ 2100: Investments/equity elimination
○ 2180: Total divestiture

 Note

All the tasks are also available in Data Monitor or Consolidation Monitor, where you can execute the
tasks directly by choosing Update Run or schedule an immediate job by choosing Execute in
Background from the context menu of the relevant tasks. The immediate job can also be monitored in
this app.

You can change the job name to differentiate between jobs. In the Scheduling Options section, you can
trigger an immediate job run, define a future start date and time for a single run, or define the recurrence
pattern for the jobs you want to run regularly.

● Display scheduling details: From the job list, you can choose the arrow icon () of any scheduled job to
navigate to the detail page, which includes the scheduling information described above.
● Checking job status and result: For any scheduled job, you can monitor its status (Finished or Failed) by
checking the Status column. Additionally, by choosing the icon () in the Log column, you can navigate to
the Task Logs [page 52] app to check the result details or the possible root cause for any failed jobs.

 Note

Navigation to Tasks Logs is currently not applicable to the Balance Carryforward jobs. Instead, a classic
Document screen is displayed to show the job result.

Related Information

Data Monitor [page 8]

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Consolidation Monitor [page 125]
Application Jobs

1.6 Customizing

To make sure all consolidation-related tasks and reports work well, you need to make the relevant customizing
settings in your back-end system by entering transaction code SPRO and accessing the customizing activities
under SAP Reference Implementation Guide (IMG) SAP S/4HANA for Group Reporting .

The IMG for SAP S/4HANA for Group Reporting contains the following sections:

● Global Settings: To check the starting year for using line items from the universal journal table (ACDOCA)
and the other settings that apply throughout the system, such as if online data entry is based on universal
journal line items, and if selections are used in reclassification, currency translation, and breakdown
categories.
● Master Data: To make supplement settings related to master data in addition to those available from SAP
Fiori launchpad, such as consolidation ledger, version, master data fields, subitem categories, breakdown
categories, document types, and selections.
● Financial Statement (FS) Items: To define FS item attributes and attributes values, and specify the selected
FS items for automatic posting (annual net income and deferred taxes) and the FS items or G/L accounts
to be carried forward.
● Data Collection: To define manual posting tasks and their document types, other tasks in Data Monitor, and
period categories.
● Currency Translation: To make currency translation settings, such as translation methods and their
exchange rate types, and the specific exchange rates in certain effective periods.
● Reclassification: To define automatic posting tasks like interunit eliminations or rule-based consolidation of
investments in Consolidation Monitor and their assigned reclassification methods.
● Preparation for Consolidation Group Changes: To define the document types and tasks for Preparation for
Consolidation Group Changes.
● Consolidation of Investments: To define consolidation of investments-relevant settings.
● Consolidation Processing: To define task groups for Data Monitor and Consolidation Monitor and assign
them to versions and effective periods.
● Plan Consolidation: To define consolidation cycles and assign them to versions and effective periods.

For step-by-step guidance when performing the specific customizing activities, see IMG Activity
Documentation in the system.

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1.6.1 Extend the Number of Custom Fields

This topic explains how you can create your own custom fields, in addition to the standard fields that are
provided in ACDOCU.

Prerequisites

You need administrator rights to extend the number of custom fields.

Context

The custom fields are supported in several processes and apps, such as Flexible Upload of Reported Financial
Data, Reported Financial Data for Group Reporting - Bulk Import and Update, Post Group Journal Entries, Display
Group Journal Entries, Release Universal Journals, Define Selection and Define Validation Rules. The main
consolidation process also support the extensibility of custom fields.

Procedure

1. Create a new custom field.

a. Select the Custom Fields and Logic app.

You can see a list of all custom fields.

b. Select Create.

You will see a New field dialog.

c. In the Business Context field, enter the area for which you want to create the extensibility field. Later,
you will be able to transfer data from this area to consolidation.

There are limitations for each business context. The limitation depends on the number of custom
fields and the length of the data type that is used. The Business Context Capacity bar shows the
remaining space.
d. Enter a label for the custom field in the Label field.
e. Select a data type from the dropdown list.
f. Select Create and Edit.

You will see the details of the newly created custom field on a new page.
2. Under the UI and report tab, find the respective data source and enable it by selecting Enable usage.
3. Under the Business Scenarios tab, enable the respective business context by selecting Enable usage.
4. Save and publish the custom field by selecting Save and then Publish.

The newly created custom fields will appear under Custom Fields.

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Results

The custom fields have been successfully created and published. Now, they are ready to be used. You can
download a template with your newly created custom fields, add your data to the template, upload it, and
transfer the data to consolidation.

Example

1. Select the Custom Fields and Logic app.

2. Select Create.
3. In the Business Context field, select Accounting: Coding Block.
4. In the Label field, type in EXAMPLE_FIELD.
5. In the Type field, select Text.
6. In the Length field, type in 10.
7. Select Create and Edit.
8. Under the UI and report tab, find Post General Journal Entries and enable it by selecting Enable usage.
9. Under the Business Scenarios tab, find Accounting: Coding Block to Consolidation Journal Entry and select
Enable usage. This allows you to transfer data from accounting to consolidation.
10. Save and publish the custom field by selecting Save and then Publish.
11. Under the Custom Fields tab, make sure that you find two custom fields with the same label. The Business
Context for one of them is Accounting Coding Block, and for the other one it is Group Reporting Journal
Entry Item. If the custom field's status is Publishing, please wait until their status is Published.
12. To download the template with the newly created custom fields:
1. Go back to the Home page.
2. Open the Upload General Journal Entries app.
3. In the bottom right corner, select Download Template.

1.7 Data Management in Group Reporting

In this section, you can find the functions available for managing your data.

Related Information

Data Management in SAP S/4HANA

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1.7.1 Blocking of Personal Data

With this app, you anonymize user information and delete personal data for data protection purposes.

You can access the app in the backend using transaction Data Protection for Consolidation (CX8DPP) or using
the SAP Fiori launchpad.

In the Data Selection frame, you select the type of data you want to anonymize or delete.

Select one of the following data types:

● User Information
○ Task Logs
○ Replication of Flow Data
○ Replication of Hierarchies
○ Data Monitor Status
○ Data Entry Layouts
○ Consolidation Monitor Status
○ Validation Parsing
○ Rules Parsing
○ Methods
○ Global Parameters
○ Activation of Analysis Help
● Personal Data
○ Consolidation Unit, Name
○ Consolidation Unit, Contact Person

To specify for which user you want to anonymize or delete data, select at least one user ID in the User Name
frame.

In the Personal Data frame, specify the name or contact person that the system should anonymize in the
master data of consolidation units.

In the Execution Mode frame, you specify what to do with the data. You have the following options:

● Display Data Records

If you select this option, an output list of the existing user information or personal data is generated. No
data is changed by the system.
● Anonymize Information
If you select this option, an additional mandatory input field Older Than (Days) is displayed. The number of
days you select must be greater than zero. This means that you can only anonymize user information that
date in the past. When you run the selection, the system anonymizes the data for the selected user ID.
● Delete Data Records
If you select this option, the system deletes the data for the selected user ID. You can only select this option
for data in Global Parameters and Activation of Analysis Help.

After you have selected an option in the Data Selection or Personal Data frame and an option in the Execution
Mode frame, choose Execute.

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More Information

● The SAP Fiori apps reference library has details about the content necessary for giving users access to an
app on the SAP Fiori launchpad. The SAP Fiori apps reference library is available here: https://
fioriappslibrary.hana.ondemand.com
To see this app’s Fiori content, search for the app. Then select SAP S/4HANA as the product. On the
Implementation Information tab, select the correct release. The details are in the Configuration section.
● It is also mandatory to check this document for more implementation information: Additional
Implementation Activities for All Finance Apps.

1.7.2 Archiving Group Journal Entries Using FINCS_DOC

You can use the archiving object FINCS_DOC for archiving group journal entries.

Tables

FINCS_DOC archives data from several tables. To check which tables these are, call up transaction SARA, enter
the archiving object, and choose Database Tables. You can display the relevant tables in the lower part of the
screen.

Programs

To find out which programs this archiving object offers, call up transaction AOBJ and double-click on your
archiving object.

ILM-Based Information for the Archiving Object

You can use this archiving object with the FINCS_ACDOCU ILM object as part of SAP Information Lifecycle
Management. In transaction IRMPOL, you can create policies for residence or retention rules, depending on the
available policy category. Here you can also see the available time references and which condition fields exist,
and decide which of them shall be used in which order to define your rule structure.

The following condition fields are available:

● Day on Which Accounting Document Was Entered (CPUDT)

● Accounting Document Number (DOCNR)
● Dimension (RDIMEN)
● Ledger (RLDNR)
● Version (RVERS)

The following time references are available:

● Posting Date (POSTING_DATE)

For more information, see SAP Information Lifecycle Management.

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Defining Write Variants

When you schedule the archiving run, you must enter an existing variant or create a new one. You can do so in
transaction SARA.

A write variant contains the parameters for the group journal entries that you want to archive.

SAP delivers the following parameters:

● Ledger
● Consolidation Version
● Document Number
● Entry Date

Displaying Consolidation Journals Archived with FINCS_DOC

You use the read program FINCS_ACDOCU_READ_ARCHIVING to display archived data as follows:

1. On the Archive Administration: Initial Screen (transaction SARA), enter the name of the archiving object
FINCS_DOC in the Archiving Object field.
2. Choose Read.
The Archive Administration: Run Read Program screen appears. The Background/Dialog field is preset with
"Dialog". Select the read program, and choose Execute.
3. Specify the following selection criteria to search for archived consolidation journals and choose Execute:
○ Ledger
○ Dimension
○ Consolidation Version
○ Entry Date
○ Document Number
4. The Archive Administration: Select Files for Read Program dialog box appears. Select the archive files that
you want to read or analyze and then confirm your selection by choosing Continue.
5. The system outputs a summarized list of the journal entries corresponding to the selection criteria.

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