Co$ta - Measures 

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Origin view


NameDefinitionCalculationSource
Xpert BE Mgt Adj €Management Adjustments on Best Estimate (Current version)N/AAnaplan as of 2022
Xpert BE Bottom-Up €Bottom-up Best Estimate (latest version)N/AAnaplan 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 AnaplanN/AAnaplan as of 2022
Xpert BDG Mgt Adj Bottom-Up €“Bottom-up” Managerial Adjustment entered in AnaplanN/AAnaplan as of 2022
Xpert BDG Mgt Adj Top Down €“Top-Down” Managerial Adjustments entered in AnaplanN/AAnaplan as of 2022
Xpert BDG Mgt Adj Total €Sum of Top-down & Bottom-up managerial AdjustmentsXpert BDG Mgt Adj Bottom-Up € + Xpert BDG Mgt Adj Top Down €
Xpert BDG mgt adj FX €FX impact on Budget Managerial adjustmentsXpert 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 usedN/AFile 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 budgetN/AFile upload in BW
Xpert BDG Perim. Restated €Total Budget including managerial adjustments, restated to reflect the current scopeBudget 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 FXBudget Historical € + Budget Perim. Adj € + Budget FX €
Xpert Costs Current €Actual costs from BW (may have been restated automatically following some scope changes)N/ASAP/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/AFile upload in BW
Costs Historical €Actual costs from BW reflecting the historical (official) costs of the yearXpert 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/AFile 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 FXXpert Costs Restated € + Costs FX €
Xpert BE Mgt Adj Prev. Version €Management Adjustments on Best Estimate for the previous versionN/AAnaplan as of 2022
Xpert BE Bottom-Up Prev. Version €Bottom-up Best Estimate for the previous versionN/AAnaplan as of 2022
BE Total prev. version €Best Estimate total for the version of the Best Estimate immediately preceding the latest versionXpert 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





Destination View

Measures at 2nd June 2022- Names and definitions being reviewed

NameDefinitionCalculationSource
ALL Budget Bridge ElementsAddition of all budget bride elements at budget FX rateSum Budget Bridge elementsAnaplan>BW budget bridge
Capital LeaseAnaplan Scope Cost at destination type: Capital Lease(IFRS16)
BW
CapitalisationAnaplan Scope Cost at destination type: Capitalization
BW
Capitalisation BudgetCost in Anaplan scope being reported in budget process under the specific bridge element capitalizationSum Budget Bridge when Anaplan Cost = B109Anaplan>BW budget bridge
Charge In - BillingValue of cost at origin in other gbu that is billed (Charged In) to our GBU
BW
Charge In - Internal AllocationsValue of cost at origin in a given gbu that is allocated (Charged In) to our GBU in same legal entity
BW
Charge out-BillingValue of cost at origin in our gbu that is billed (Charged out) to another GBU or to external
BW
Charge out- internal allocationValue of cost at origin in our gbu that is allocated in same legal entity to another GBU
BW
Charge-in BudgetCost in Anaplan scope being reported in budget process under the specific bridge element Charge INSum Budget Bridge when Anaplan Cost = B107Anaplan>BW budget bridge
Charge-out BudgetCost in Anaplan scope being reported in budget process under the specific bridge element Charge OutSum Budget Bridge when Anaplan Cost = B108Anaplan>BW budget bridge
Destination Cost €Value of cost of origin at any type of destination and valued at historical FXSum Actual Destination with historic year xratesBW
Fixed Costs from/to inventory BudgetCost in Anaplan scope being reported in budget process under the specific bridge element Finished Goods stock variationSum Budget Bridge when Anaplan Cost = B104Anaplan>BW budget bridge
Stock Cariation of Spare parts and other suppliesFor 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 BudgetCost in Anaplan scope being reported in VC product costing in budget process under the specific bridge elementSum Budget Bridge when Anaplan Cost = B103Anaplan>BW budget bridge
Capital Lease BudgetCost in Anaplan scope being reported in budget process under the specific bridge element capital leaseSum Budget Bridge when Anaplan Cost = B102Anaplan>BW budget bridge
Subtotal: Other Gaps to PLCost 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 RecurringAnaplan>BW budget bridge
Destination Cost RSB €Value of cost of origin at any type of destination and valued at current year FXSum Actual Destination with current year xratesBW
ALL Budget Bridge Elements RSBAddition of all budget bride elements at budget historical year FX rateSum Budget all Bridge elements in budget with historic year xratesAnaplan>BW budget bridge
Subsidies BudgetCost in Anaplan scope being reported in budget process under the specific bridge element tax creditSum Budget Bridge when Anaplan Cost = B106Anaplan>BW budget bridge
Tax Credits BudgetCost in Anaplan scope being reported in budget process under the specific bridge element tax creditSum Budget Bridge when Anaplan Cost = B105Anaplan>BW budget bridge
Variable Cost in F2G BudgetCost 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 costSum Budget Bridge when Anaplan Cost = B101 + correction of reported figures in Anaplan in budget nodes with attribute PL Item= Variable CostAnaplan>BW budget bridge
Variable Cost in F2GValue 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 FCOther 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