1. Objective and Scope

1.1 Objective of this Operation

The purpose of this document is to explain how to perform the posting of use of provision for Additional Anticipated Pension CCRA CNT 17. 
In french :
CCRA: Convention Collective de Retraite Anticipée
CNT17: Convention Nationale de Travail numéro 17

1.2 Scope

This operating procedure (OP) applies to all Belgium companies that pay additional anticipated pension to their employees.

2. Definitions

See Finance Glossary:

• CCRA
• CNT17

3. Tasks description

3.1. Responsibilities

Responsibility of SBS RtR BO:

• Perform the calculation and the posting for use of additional anticipated pension provision;
• Check the posting consistency.

3.2. Procedure

The posting of use of provision for CCRA CNT 17 has to be performed on a monthly basis, after the payroll posting, and before the end of the current month (D-2). 
An additional anticipated pension is paid to some employees during the month. 
This pension amount was provisioned in the past.

• For CCRA, the posting of the use of provision is to:

 Debit the account 4004003202 (Termination benefits-CCRA-LT) and 
 Credit the account 6354013202 (Termination benefits-use Employees Workers).

• For CNT 17, the posting of the use of provision is to:

 Debit the account 4004003203 (Termination benefits-CNT-LT) and
 Credit the account 6354013203 (Termination benefits-use C.N.T. 17).

3.3. Use of CCRA CNT 17 provision

3.3.1. Check the posting of provision PF1

Each month, you have to confirm there is a posting H0 (payroll provision) on account 6240003210 (Additional anticipated pension CCRA-CIRA). 
In PF1: Consult FBL3N: 

1- Choose Variant MO-BE USE CCRA: 

The variant contains:

• G/L account: 6240003210
• Company code: all BE companies
• Layout: /USE_JUB in order to display the information needed for next steps: Cleared/open items symbolCompany CodeAccountCost CenterAssignmentDocument NumberBusiness AreaDocument TypeDocument DatePosting KeyAmount in local currencyLocal CurrencyTax CodeClearing DocumentText

2- Select status of "All items" for the current month: 

Select the current month 
 

If there is one, you must make a use of this amount. 
Information need for next steps:

• Company code;
• Cost Center;
• Amount of CCRA CNT 17 provision.

3.3.2. Export FBL3N result in excel file

Perform the SAP extraction:
List => Export => Spreadsheet => Excel file

3.3.3. Copy the SAP extraction on posting file

To justify your posting, copy the SAP extraction on dedicated tab of your posting file:

3.3.4. Calculate the distribution of results by WAGE TYPE

Each month, use of this provision has to be splitted between CCRA and CNT17. 
To find the split information, you must go on HR site:
[http://teamsites.solvay.com/sites/DCFi/default.aspx

2. Select country = BE:

3. Open the file "BE Reconciliation HR-FI MMYYYY": 

4. In this file, select company code you found in the SAP extraction, and select the account 6240003210: 

5. Copy all related lines into the posting file, in tab "Wage type" (respecting the heading of the column in the posting file):

 
REMARK: Copy related lines for all BE companies concerned, one after the other one. 

6. Split the results between CCRA and CNT17 according to the WAGE TYPE specified in column D: 
 Add the distinction between CCRA and CNT17 thanks to the VLookUp function referring to a Reference list: 

Copy / paste the VLookUp formula on the right side of the information pasted, to *differentiate CNT17 from CCRA amounts; 
{}Check* the formula look in the Wage type column (D) to make the differentiation; 
{}Extend* the formula until the end of the data base. 
VLookUp Formula

 


See below the *reference list for distribution between CCRA and CNT17:

7. Create a pivot table and sum the results by: Company Code, Cost Center and for CCRAor CNT17: 
 

REMARK: Check the consistency of your pivot table: 
 First, check if the grand total and amount per company is equal to the use on the 624account* (see extraction in SAP);
 Then, for each cost center, identify what amount is for CCRA and the other for CNT 17.

3.3.5. Complete the posting file PF1

After final check, go on tab "Posting file" to post the amount of use on account: 
 6354013203, for CNT17 (1 line per Cost Center); or 
 6354013202, for CCRA (1 line per Cost Center). 
Movement on 4004003203 (for CNT17) or 4004003202 (for CCRA) must use the ZA3 type. 
Each posting must have as much lines in credit (50) as the number of lines with cost Centers in the pivot table, and only one line in debit (40) with 4* account with the SUM of the amounts of all CC in the respective company (see example):

If you will need to add lines in the posting file you just need to align the item number in column A to insert posting key 50 with account 6* and the respective amount and cost center as indicated in the pivot table. 

3.3.6. Attach justification to your posting

To justify your posting, don't forget to attach the excel file with the SAP extraction of the account 6240003210 for the current month.

Inform when posting is performed

Inform local manager accountants that uses of CCRA CNT 17 premium provision were calculated and posted in all BE companies.

End of document.