Co$ta - Measures
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| Name | Definition | Calculation | Source |
| Xpert BE Mgt Adj € | Management Adjustments on Best Estimate (Current version) | N/A | Anaplan as of 2022 |
| Xpert BE Bottom-Up € | Bottom-up Best Estimate (latest version) | N/A | Anaplan as of 2022 |
| Best Estimate € | Best Estimate Total (latest version) | Xpert BE Mgt Adj € + Xpert BE Bottom-Up € | |
| Xpert BDG Bottom-Up € | Bottom-up budget entered in Anaplan | N/A | Anaplan as of 2022 |
| Xpert BDG Mgt Adj Bottom-Up € | “Bottom-up” Managerial Adjustment entered in Anaplan | N/A | Anaplan as of 2022 |
| Xpert BDG Mgt Adj Top Down € | “Top-Down” Managerial Adjustments entered in Anaplan | N/A | Anaplan as of 2022 |
| Xpert BDG Mgt Adj Total € | Sum of Top-down & Bottom-up managerial Adjustments | Xpert BDG Mgt Adj Bottom-Up € + Xpert BDG Mgt Adj Top Down € | |
| Xpert BDG mgt adj FX € | FX impact on Budget Managerial adjustments | Xpert BDG Mgt Adj Total € x (Actual FX Rate - Budget FX Rate) | |
| Xpert BDG Current € | Total budget out of Anaplan (Bottom-up + Mgt adj bottom up + Mgt adj top-down) | Xpert BDG Bottom-Up € + Xpert BDG Mgt Adj Bottom-Up € + Xpert BDG Mgt Adj Top Down € | |
| Xpert BDG Perim. Correction € | Should not be used | N/A | File upload in BW |
| Budget Historical € | Original total budget including managerial adjustments (frozen figures) | Xpert Budget Current Data € +Xpert BDG Perim. Correction € | |
| Budget Perim. Adj. € | Amounts used to restate the budget in case of scope change between actuals and budget | N/A | File upload in BW |
| Xpert BDG Perim. Restated € | Total Budget including managerial adjustments, restated to reflect the current scope | Budget Historical € + Budget Perim. Adj € | |
| Budget FX € | FX impact on Restated Budget (Historical + Perimeter Adjustments) | (Budget Historical € + Budget Perim. Adj €) x (Actual FX Rate - Budget FX Rate) | |
| Budget RSB € | Budget recalculated at current scope and FX | Budget Historical € + Budget Perim. Adj € + Budget FX € | |
| Xpert Costs Current € | Actual costs from BW (may have been restated automatically following some scope changes) | N/A | SAP/BW, uploaded in loc currency in QS and converted to € using the FX CAR3 |
| Xpert Costs Perim. Correction € | Manual adjustment entered via a manual file upload to correct figures from BW in order to obtain the historical costs we had in BW before a scope change updated BW automatically (divestment, change of GBU, change of CC assignment, etc...) | N/A | File upload in BW |
| Costs Historical € | Actual costs from BW reflecting the historical (official) costs of the year | Xpert Cost Current + Xpert Cost Perimeter Correction € | |
| Costs Perim. Adj. € | Manual adjustment entered via a manual file upload to restate actuals in order to build comparable figures following a change of organization(acquisition, divestment, carve out, change of CC grouping, etc.) | N/A | File upload in BW |
| Xpert Costs Restated € | Costs restated to reflect the current scope (i.e. comparable to the current year) | Cost Historical € + Cost Perimeter Adjustment € | |
| Costs FX € | FX Impact on costs (reflecting the difference between actual exchange rates of the previous year and the ones of the current year) | (Costs Historical € + Costs Perim. Adj €) x (Actual FX Rate - historical FX Rate) | |
| Costs RSB € | Costs of the year recalculated at current scope and FX | Xpert Costs Restated € + Costs FX € | |
| Xpert BE Mgt Adj Prev. Version € | Management Adjustments on Best Estimate for the previous version | N/A | Anaplan as of 2022 |
| Xpert BE Bottom-Up Prev. Version € | Bottom-up Best Estimate for the previous version | N/A | Anaplan as of 2022 |
| BE Total prev. version € | Best Estimate total for the version of the Best Estimate immediately preceding the latest version | Xpert BE Mgt Adj Prev. Version € + Xpert BE Bottom-Up Prev. Version € | |
BE BFR € | Best Estimate Version aligned with most recent BFR | N/A | Anaplan as of 2022 |
BE Current month € | Best Estimate monthly version, update every month after GBU performance reviews (WD16) | N/A | Anaplan as of 2022 |
| Name | Definition | Calculation | Source |
|---|---|---|---|
| ALL Budget Bridge Elements | Addition of all budget bride elements at budget FX rate | Sum Budget Bridge elements | Anaplan>BW budget bridge |
| Capital Lease | Anaplan Scope Cost at destination type: Capital Lease(IFRS16) | BW | |
| Capitalisation | Anaplan Scope Cost at destination type: Capitalization | BW | |
| Capitalisation Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element capitalization | Sum Budget Bridge when Anaplan Cost = B109 | Anaplan>BW budget bridge |
| Charge In - Billing | Value of cost at origin in other gbu that is billed (Charged In) to our GBU | BW | |
| Charge In - Internal Allocations | Value of cost at origin in a given gbu that is allocated (Charged In) to our GBU in same legal entity | BW | |
| Charge out-Billing | Value of cost at origin in our gbu that is billed (Charged out) to another GBU or to external | BW | |
| Charge out- internal allocation | Value of cost at origin in our gbu that is allocated in same legal entity to another GBU | BW | |
| Charge-in Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element Charge IN | Sum Budget Bridge when Anaplan Cost = B107 | Anaplan>BW budget bridge |
| Charge-out Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element Charge Out | Sum Budget Bridge when Anaplan Cost = B108 | Anaplan>BW budget bridge |
| Destination Cost € | Value of cost of origin at any type of destination and valued at historical FX | Sum Actual Destination with historic year xrates | BW |
| Fixed Costs from/to inventory Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element Finished Goods stock variation | Sum Budget Bridge when Anaplan Cost = B104 | Anaplan>BW budget bridge |
| Stock Cariation of Spare parts and other supplies | For Anaplan scope, difference between Value of cost from origin flow FI(reception of stock) and consumption of those consumption of those materials | QS Calculation | |
| Stock variation of Spare parts and other Budget | Cost in Anaplan scope being reported in VC product costing in budget process under the specific bridge element | Sum Budget Bridge when Anaplan Cost = B103 | Anaplan>BW budget bridge |
| Capital Lease Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element capital lease | Sum Budget Bridge when Anaplan Cost = B102 | Anaplan>BW budget bridge |
| Subtotal: Other Gaps to PL | Cost in Anaplan scope being reported in VC product costing in budget process under the specific bridge element + adjustment of cost reported in nodes with attribute PL item= "non recurrent PL items" | Sum Budget Bridge when Anaplan Cost = B110+ + correction of reported figures in Anaplan in budget nodes with attribute PL Item= Non Recurring | Anaplan>BW budget bridge |
| Destination Cost RSB € | Value of cost of origin at any type of destination and valued at current year FX | Sum Actual Destination with current year xrates | BW |
| ALL Budget Bridge Elements RSB | Addition of all budget bride elements at budget historical year FX rate | Sum Budget all Bridge elements in budget with historic year xrates | Anaplan>BW budget bridge |
| Subsidies Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element tax credit | Sum Budget Bridge when Anaplan Cost = B106 | Anaplan>BW budget bridge |
| Tax Credits Budget | Cost in Anaplan scope being reported in budget process under the specific bridge element tax credit | Sum Budget Bridge when Anaplan Cost = B105 | Anaplan>BW budget bridge |
| Variable Cost in F2G Budget | Cost in Anaplan scope being reported in VC product costing in budget process under the specific bridge element + adjustment of cost reported in nodes with attribute PL item= Variable cost | Sum Budget Bridge when Anaplan Cost = B101 + correction of reported figures in Anaplan in budget nodes with attribute PL Item= Variable Cost | Anaplan>BW budget bridge |
| Variable Cost in F2G | Value of cost of origin at destination type: Stock_var. It implies this cost is going to stock of Finished goods as VC | QS Calculation | |
| Subtotal: Other Gaps to FC | Other destinations of the cost of origin different to FC in EBITDA, such as cost reported in underlying ebitda, or Balance Sheet; or cases where the origin of the data is not PF1/WP1 and we have not a way yet to determine the destination, etc | QS Calculation |