Tasks to be completed when documenting an operation (from creation to publication)

1. Enter the Title of the operation / page

2. Add the following Labels:

    • Scope of applicability: ww, country_accounting

    • Country or group of countries (if applicable): belux, china, france, italy, lam, nam,uk_ie, bulgaria, dach, netherlands, iberia, poland, latvia, australia, india, japan, south_korea, thailand, singapore, new_zealand, emea_transversal, apac_transversal

    • Unit and Domain according to the List of labels to be used in the Finance Service Line space

      • E.g. 1: WW Operation in Financial Accounting under domain "Central Finance Processes & Compliance":
        • Labels to be used: ww, financial_accounting, central_fin_proc_compliance

      • E.g. 2: France Operation in Financial Accounting:
        • Labels to be used: country_accounting, france, financial_accounting
          (for country operations, the Domain is always country_accounting)

3. Fill in all fields as described above

4. Name the title of each section using OPD methodology naming convention - Infinitive verb without the “to”, mainly action verb...something) -" I do something..."

5. Once the description of the operation is completed, ensure it is approved and published by launching the SBS-Finance approval workflow

Domain: Country Accounting

Responsibility area: N/A

Table of contents 


quarterly
Scope

Country_Accounting_icon.PNG



ERP



Frequency

   

 

References

GR55, report ZEF4

GR55, report ZE10

GR55, report ZBM4

S_ALR_87011990

S_ALR_87012172

S_ALR_87012082

S_ALR_87012050

CKM3N

Forms

add excel files 

Anexo III - Unidades físicas YYYY

Attachments




<< ES Statistics CNMC - Comisión Nacional del Mercado y Competencia >>



1. Objective and Scope

1.1. Objective of this Operation

The objective of this procedure is to describe how to prepare and deliver the statistics to CNMC.

The National Commission of Markets and Competition (CNMC) is an institution that promotes and defends the proper functioning of all markets in the interests of consumers and companies. It is a public institution with its own legal entity. It is independent from the Government and is subject to parliamentary control. It went into operation on October 7, 2013.


1.2. Scope

This procedure is applied to company 0245, because Solvay Química produces electric energy.


2. Definitions

See Finance Glossary:


3. Tasks description


3.1. I prepare the Statistics

3.1.1. I prepare PART 1 – To be done quarterly and yearly

3.1.1.1 I prepare Annex I - Balance Sheet

I use the file "YYYY TQ CNMC" being YYYY - Year, Q - Quarter. 

The sheet "Annex I" its formulated with Sheets "GR55_ZEF4", "Inmov", "Existencias", "Clientes", "Prov.", "Split A I". 

3.1.1.1.1 I retrieve information from SAP and download in sheet "GR55_ZEF4"

I use transaction GR55, report group ZEF4 and perform below selections:

Example for Q3 of 2021

And extract the report to the file. 

Note

In the 4th trimester this should be fulfilled according to Audit report if available. In case this is not available the report ZEF4 in transaction GR55 provides the necessary information.

3.1.1.1.2 I retrieve information from SAP and download in sheet "Inmov"

In Heading Inmovilizado material its need to make the split by activities/columns 10 - Generación régimen especial, and 11 - Resto de actividades. 

I use transaction S_ALR_87011990  and perform below selections:

Click on 

  •  Company code 
  •  Report Date = Q1, Q2, Q3 or Q4
  •  Depreciation area = 80 Total Asset
  •  Sort Variant = DE04
  •  cost center = ST80003103 and range ST32310000 - ST32329999
  •  Plant = TOS

Execute the report 

Click on  and  choose Asset Balances.

I export the information and copy to"Inmov" in green area, to cell C2. 

Check

Verify That all accounts retrieved from report are mapped in columns X and Y. If a new account appears insert in these columns. 

3.1.1.1.3 I retrieve information from SAP and download in sheet "Existencias"

In Heading Existencias its needed to split between Existencias de Carbón and Fuel.

I use transaction CKM3N and perform below selections:

  • Materials = 103995 ( carbon), 104348 ( Fuel) -»  ( chose one each time)
  • Plant = TOS
  • Period/Year = Q1, Q2, Q3, Q4 /YYYY
  •  view =  Price Determination Structure

Take the valuation Ending Inventory and insert in cells E18 ( for Carbon) and J15 ( for Fuel). 


3.1.1.1.4 I retrieve information from SAP and download in sheet "Clientes"

I use transaction S_ALR_87012172, consider variant ES_Estatistica. 

I Make sure following selections are done:

  • Company code = 0245
  • Fiscal year = update to year I'm reporting
  • Reporting Periods = Q1, Q2, Q3 or Q4

           Ie, Q1 = from 01 to 03

  • Reconciliation Account = 2200000000
  • Output control = flag Normal balances
  • In dynamic selections = trading partner from 1 to 9999

I Execute the report and export the information and copy to Sheet "Clientes" in green area, from cell A2 to R50. 


In order to make the split, it is necessary to check the balances (transaction FD10N) of the electricity sales customers which are:

  • CNMC – 22915
  • NEXUS – 19743 (until 2016) / VIESGO 20825 (from 2017 until now) 

    Solvay is not allowed to sell the electricity directly to the final customer. Therefore we sell it to NEXUS which is an intermediary.

         Very important note: in 2017 we changed from NEXUS to VIESGO 

  • RED – 19933 (until February 2018)

          This customer only had a relation with Solvay until February 2018 because on December 2017 we sold the electrolysis. We provided a service of interruptibility. When there was too  much demand on energy Solvay was asked to stop production.


I copy the cumulated balance for each customer and fill in cells AC3 and AC4. The information from these customers refers to “10 Generación Régimen Especial” 

3.1.1.1.5 I retrieve information from SAP and download in sheet "Prov"

The vendors tend to change more frequently than customers. 

  • Variable
    • Comptoir
    • Mercuria
  • Fixed
    • Noatum
    • RENFE
    • NEXUS
    • VIESGO

I use transaction S_ALR_87012082, consider Variant: CNMC_PROV

I Make sure following selections are done:

  • Vendor account = The vendor to be included are only if the invoices are related to hulla. If these are related to antracita and coque, should not be included. 
  •  Company Code = 0245
  •  Fiscal Year = update to year I'm reporting
  • Reporting Periods = Q1, Q2, Q3 or Q4

          Ie, Q1 = from 01 to 03

  •  Output control = flag Normal balances

I Execute the report and export the information and copy to Sheet "Prov" in Blue area, from cell A2 to R28. 


Note

Vendor Garcia Montez must be included only if the invoices are related to hulla. If these are related to antracita and coque, should not be included. These details are shown in the invoice image. Hulla Check must be performed. 

I perform the Hulla Check: 

  • 1st step:

I run transaction CKM3N to have the details by PO linked to the invoices. 

I Make sure following selections are done:

  • Material = 103995 - HULLA TERMICA 0/50 MM. S/POS 1.1.
  • Plant = TOS
  • Period/Year = Q1, Q2, Q3, Q4 /YYYY
  •  view =  Price History

I Execute the report and in Business transaction sort by Invoice.

  • 2nd step:

I take the PO's number displayed in previous transaction, and in ME23N , I check in the PO's by item if the vendor its Garcia Montez ( only check this supplier).

 

  • 3rd step:

I check in PO the invoices and only consider the figures for Hulla.

For that I search the invoice  in Tab Purchase Order History.

To display the invoice, I click on document and press Follow-on documents. Afterwards I select Accounting document and attachment list. 

After this check I update formula to consider only the cumulated balance of vendors that have invoices related to hulla.

3.1.1.1.6 I retrieve information from SAP and download in sheet "Split AI"


3.1.1.1.7 I Check if Data in sheet " Anexo I" its accurate

  ACTIVO NO CORRIENTE 

  • I. Inmovilizado Intangible: sheet "GR55_ZEF4"
  • II. Inmovilizado material:  sheet "Inmov"
  • III. Inversiones Inmobiliarias: usually not applicable
  • IV. Inversiones financieras a largo plazo en empresas del grupo y associadas: sheet "GR55_ZEF4"
  • V. Otras inversiones financieras a largo plazo: sheet "GR55_ZEF4"
  • VI. Activos por impuesto diferido: sheet "GR55_ZEF4"
  • VII. Otros activos por deudores a largo plazo: usually not applicable

  ACTIVO CORRIENTE

  • I. Activos no corrientes mantenidos para la venta: usually not applicable
  • II. Existencias:  sheet "Existencias" and  sheet "GR55_ZEF4"

  • III. Deudores comerciales y otras cuentas a cobrar: sheet "Clientes" and Sheet "GR55_ZEF4"

  • IV. Inversiones financieras a corto plazo en empresas del grupo y associadas:  Sheet "GR55_ZEF4"

  • V. Otras inversiones financieras a corto plazo: Sheet "GR55_ZEF4"
  • VI. Periodificaciones: Sheet "GR55_ZEF4"

  • VII. Efectivo y otros activos liquidos equivalentes: Sheet "GR55_ZEF4"

PATRIMONIO NETO 

  • A-1) Fundos próprios: Sheet "GR55_ZEF4"
  • A-2) Ajustes por cambios de valor: Sheet "GR55_ZEF4"
  • A-3) Subvenciones, donaciones Y legados recibidos: sheet "Split A I" and sheet  "GR55_ZEF4"

PASSIVO NO CORRIENTE

  • I. Provisiones a largo plazo: sheet "Split A I" and sheet  "GR55_ZEF4"
  • II. Deudas a largo plazo: sheet  "GR55_ZEF4"
  • III. Deudas a largo plazo con empresas del grupo Y associadas: usually not applicable
  • IV. Passivo por impuesto diferido: sheet  "GR55_ZEF4"
  • V. Periodificaciones a largo plazo: usually not applicable

PASSIVO CORRIENTE  

  • I. Pasivos vinculados con activos no corrientes mantenidos para la venta: usually not applicable
  • II. Provisiones a corto plazo: sheet  "GR55_ZEF4"
  • III. Deudas a corto plazo: sheet  "GR55_ZEF4"
  • IV. Deudas a corto plazo con empresas del grupo Y associadas: sheet "Split A I"
  • V. Acreedores comerciales Y otras cuentas a pagar: Sheet "Prov." and sheet "Split A I" and sheet  "GR55_ZEF4"
  • VI. Periodificaciones a corto plazo: sheet  "GR55_ZEF4"

3.1.1.2 I prepare Annex II - Income Statement

3.1.1.2.1 I retrieve information from SAP and download in sheet "PL EE (10)"

I Login in SAP in Spanish (otherwise the report will not display all the necessary texts such as the month)

I use transaction GR55, report ZE10 and consider variant "TO-CNE" of user ESTOLCV

I Make sure following selections are done:

  • Ejercicio = YYYY
  • Ejercicio = YYYY
  • A período = Q1, Q2, Q3, Q4 /YYYY

After execute the report and before extraction, adapt the column to 12:

I extract the report:


The PL has to be extracted in two parts because of the periods. These are not displayed all in the same page.


I click on to dispay last page and extract the report again. 


I past the information ( until * TOTAL COS) into green area, and make sure that the columns are matching. 

I check if all lines in Columns B are catching all download data. If not I drag the formulas until the end of report.  

I past as values to column A the information from column B, and convert to number.

Check if there are new accounts and if the Comprobación its zero. 


3.1.1.2.2 I Check if Data in sheet " Anexo II" its accurate

The split, only necessary to the following rubrics its done by the two columns 

To get this split I use as support the information in sheet "PL EE (10)"

The remaining rubrics have to be identified in column  and the information to be considered its linked with sheet "GR55_ZEF4"


I see details below:

OPERACIONES CONTINUADAS

  • 1. Importe Neto de la Cifra de Negocio: sheet "GR55_ZEF4" and sheet "PL EE (10)"
  • 2. VAR DE EXIST DE PROD TERMIN Y EN CURSO: sheet "GR55_ZEF4" 
  • 3. TRABAJOS REAL POR LA EMP PARA SU ACTIVO: sheet "GR55_ZEF4" 
  • 4. APROVISIONAMIENTOS: sheet "GR55_ZEF4" and sheet "PL EE (10)"
  • 5. OTROS INGRESOS DE EXPLOTACIÓN: sheet "GR55_ZEF4" 
  • 6. GASTOS DE PERSONAL: sheet "GR55_ZEF4" and sheet "PL EE (10)"
  • 7. OTROS GASTOS DE EXPLOTACIÓN: sheet "GR55_ZEF4" and sheet "PL EE (10)"
  • 8. AMORTIZACIÓN DEL INMOVILIZADO: sheet "GR55_ZEF4" and sheet "PL EE (10)"
  • 9. IMPUTACIÓN DE SUBV DE CAPITAL Y OTRAS: sheet "GR55_ZEF4" 
  • 10. EXCESOS DE PROVISIONES: sheet "GR55_ZEF4" 
  • 11. DETERIORO Y ENAJENACIONES DEL INMOV: sheet "GR55_ZEF4" 
  • 12. INGRESOS FINANCIEROS: sheet "GR55_ZEF4" 
  • 13. GASTOS FINANCIEROS: sheet "GR55_ZEF4" 
  • 14. Variación de valor razonable en Instrumentos Financieros: usually not applicable
  • 15. DIFERENCIAS DE CAMBIO: sheet "GR55_ZEF4" 
  • 16. Deterioro y Result. por Enajenaciones de Instru. Financieros: usually not applicable
  • 17. IMPUESTOS SOBRE BENEFICIOS: sheet "GR55_ZEF4" 
  • 18. Resultado del ejercício proc. de oper. interrup. neto de impuesto: usually not applicable

3.1.1.3 I prepare Annex III - Hechos significativos del periodo

3.1.1.3.1 I retrieve information from SAP and download in sheet "H. SIG"


STEP 1: Information for 1. Detalles de las inversiones realizadas (Separadas por actividades):

To have this information, I use transaction S_ALR_87012050, and consider Variant CNMC_INV_ELEC2 

I Make sure following selections are done:

  •  Company Code = 0245
  •  Business Area = 7510 and 9GF0
  •  Report date = Last day of Quarter
  • Sort Variant = 0025 = Company code/business area/budget nu

I Execute the report and export the information and copy to Sheet "H. SIG" to Cell A44 ( exclude the subtotal and total).

I make sure Column F ( that its formulated) its catching all data. In case a new project its created I add it in TABLE and assign correspondent Type of project.

 

The possible Types can be: 

  • Otros
  • Melhoras de Proceso
  • Seguridad
  • Medio Ambiente

Finally I refresh the Pivot , in columns G and H


If the Grand Total its not Equal to the Total of extracted data I go to Pivot tables tools  -» Change data source -» and confirm if the table range its selecting all extracted data. 

 


STEP 2: Information for 5. Dividendos aprobados distinguiendo definitivos y a cuenta: 

Only report in the period when the dividends are posted and also at year end.

To have this information, I check the Dividend paid on current earnings on account 3042200000 in Sheet"GR55_ZEF4". 

If Yes, I use transaction FBL3N to confirmed in witch month the Dividend was paid. 


Example: 

In this case we should report in Q2 and at Year End

This information have to be manually filled in Anexo III


STEP 3: Information for 11. Unidades Físicas:

 To have this information , I use file "Anexo III - Unidades físicas YYYY". 


Preparation of file "Anexo III - Unidades físicas YYYY": 

I open the file, go to ANALYSIS, select  and click on Prompts for Workbook.

After this below window popup: 


I Press OK, and another window popup: 

I update the relevant period and BW will provide the quantities which are automatically fulfilled in tabs below except for cost center ST80003103.

DS_1 SKF

DS_2 CE

DS_3 OrigMat

DS_4 PartObj

DS_5 CEGL4

After this  I go to Sheet" Steam ST" and Update Cell D2 with current year (YYYY).

Finally I go to Sheet "DATOS ANEXO III" and take the information to be filed in sheet "H. SIG" 


Update as below: 

1. Detalles de las inversiones realizadas (Separadas por adtividades)

MwhGJ
11. a) Ventas energía mercado de producción (Mwh) por ST32325900Cell L10
11. k) Consumo de carbón (ternias PCI) por ST32310400
Cell M11
11. l) Consumo de fuel (Mwh) por ST32310400
Cell M12
11. m) Consumo de gas (Mwh) por ST32310400 + ST32310200 + ST80003103
Cell M13
11. n) Consumo otras materias energéticas (H2 Mwh) por ST32310400
Cell M14
11. o) Consumo de derechos de emisión de CO2 (t CO2)
see below



Regarding cost center ST80003103, go to transaction GR55, report ZBM4.

Here you should select the statistical key figure ZZEN20 and fulfil the data manually in tab “Steam ST” line 26.


o) Consumo de derechos de emisión de CO2 (t CO2)

An e-mail should be sent to Claire Maligne and Enrique Marco asking for the forecast of the consumption of CO2 emission rights. See example below of 2019:


3.1.1.3.2 I Check if Data in sheet " Anexo III" its accurate


  • 1. Detalles de las inversiones realizadas (Separadas por adtividades): sheet "H. SIG"
  • 5. Dividendos aprobados distinguiendo definitivos y a cuenta:  manually inserted ( see how to get this information in 3.1.1.3.1)
  • 11. Unidades Físicas: sheet "H. SIG"

3.1.2. I prepare PART 2 – To be done yearly in December

In December several Annex's have to be reported based on Audit Report of Financial Statements. 

These documents are stored in google drive inside folder "Cuentas anuales" with link: https://drive.google.com/drive/folders/16pS-e2kKj7aQSu_a0rwZgHKXErz7qorc

3.1.2.1. I prepare Annex IV - Estado de Ingresos y Gastos Reconocidos

To prepare theis Annex, I copy from Financial Statements the information regarding The income and Expenses that occur during the year and compare with previous year. 

In sheet "Anexo IV" I fill in Yellow Cells. 

2018 example:

3.1.2.2. I prepare Annex V - Estado de Cambios en el Património Neto

To prepare this Annex, I copy from Financial Statements the information regarding Net Equity changes that occur during the year, considereing the final balance of previous two years. The changes that are generally reflected in the equity statement include the earned profits, dividends, inflow of equity, withdrawal of equity, net loss, and so on.

In sheet "Anexo V" I fill in Yellow Cells. 

2018 example:

3.1.2.3. I prepare Annex VI - Estado de Flujos de Efectivo

To prepare this Annex, I copy from Financial Statements the information regarding the Cash Flow Statement that summarizes the amount of cash and cash equivalents entering and leaving a company.

In sheet "Anexo VI" I fill in Yellow Cells. 

2018 example:

3.1.2.4. I prepare Annex VII - Derechos de Emision de Gases de Efecto Invernadero

…….

3.1.2.5. I prepare Annex VIII - Plantilla

…….

3.1.2.6. I prepare Annex IX - Inmovilizado Material

To prepare this Annex, I peforme two extractions from asset History sheet, and copy to sheet "Inmov". Theses two extractions have the detail of Electricity fixe assets, and all assets, such as Open balance, operations that occur during the year and the year end balance. The operations that occurs during the year are Acquisitions, Retirements, Transfers, Dep. for year, Dep.retir, etc.  

The information in sheet "Inmov" it's formulated in order to to fill automaticaly The sheet "Annex IX"

3.1.2.6.1 I retrieve information from SAP and download in sheet "Inmov"

I open SAP in ES language

I use transaction S_ALR_87011990  and perform two extractions:


Activos fijos YYYY Electricidad

below selections:

Click on 

  •  Company code 
  •  Report Date = Q4
  •  Depreciation area = 80 Total Asset
  •  Sort Variant = DE04
  •  cost center = ST80003103 and range ST32310000 - ST32329999
  •  Plant = TOS

Execute the report 

Select layout 


Activos fijos YYYY 

below selections:

  •  Company code 
  •  Report Date = Q4
  •  Depreciation area = 80 Total Asset
  •  Sort Variant = DE04

Execute the report 

Select layout 

After extractions copy, and past as values into gree area, by folling below details: 

 Activos fijos YYYY Electricidad

copy to cell AG12 and make sure that the total ( in yellow line) its considering all figures. 

In column BJ a check its implemented in order to insure that this information its conguent with what it's reported in Annex I 

Activos fijos YYYY 

copy to cell AG28 and make sure that the total ( in yellow line) its considering all figures. 

The split by type its done inside bellow board, according to several rules. 

Rules:

Material : All accounts A2*

Terrenos y construcciones: accocunts A200010000 + A200020000 + A200030000

Activos fixos electricidad: total of 1st extraction

En curso: account A250000000

Resto = Material - terrenos y construcciones - activos electricidad - en Curso

Annex IX

Inside this sheet several checks are also done to ensure the information from Sheet"Inmov" its reported in correct place. 

3.1.2.7. I prepare Annex X - Otros Gastos de Explotacion 

…….


3.2. I deliver the Statistics

3.2.1. Step 1 of Task 2 (I do something...)

3.2.2. Step 2 of Task 2 (I do something...)

...


End of document.