1. Objective and Scope

The objective of the RSB reporting category is to restate historical data (Y-1) with current consolidation scope and exchange rates (Y) and store the results in BFC.

Restated data is used for analyzing economic performance vs the prior year and sometimes for external publication.

Quarterly cumulative data: 

• P&L up to Underlying EBIT (including Equity results)

• Capital Employed ( WC + Assets + Shares)

Changes in the structure are reported by each enterprise/zone using specific flows:

RS00 Historical data (Y-1 Actual2 figures) automatically generated by Activity 1 (P&L + A/R) and Activity 2 (Capital Employed exclude A/R)

RS01 Acquisition (Entrée de Périmètre)

RS98 Disposal (Sortie de Périmètre)

RS50 Reclassifications

RS6x Transfers intra Solvay

RS61 - Inter Markets (Intra BU) Transfers

RS62 - Inter BU (Intra Enterp) Transfers

RS63 - Inter Enterprises Transfers

RS7x Organizational Solvay Changes 

RS80 Conversion effect (done by BFC)

RS99 Restated = (Sum of the flows this above)

These structure effects are managed by manual JE or automated conso rules. In principle, no need to generate packages. 

RSB category has its own scenario: RSB (version E), scope: RSBSOL and exch. rates version: PREV.

The scope is comprises the « ACTUAL » entities + entities GBU (GEST-xxx – Used to generate the structure changes).

RSB it's a multi-period category:

Data entry period = 01.YYYY

Periods = 01, 02, 03...12