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 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
2. RSB Reporting Setup
2.1 Reporting setup - Reporting Organizer
The opening of RSB phase should occur in July.
To create a new Reporting ID for the period, select the one of the previous year in the field Select Reporting IDs.
Then in Reporting Organizer module Open it and Save As.
he General tab defines the general properties of the reporting ID.
Enter the following information:
- Category - RSB
- Data entry period - YYYY.01
- Short & Long description - RSB YY/YY+1 "Official" left-to-go converted at Budget rate
The Definition tab will define the associated category scenario and the start and end dates for the reporting.
Enter the following information:
- Version of category scenario: E (latest version to be selected)
- Start & End Date: Adjust start and end date.
The Package tab defines the data entry settings applicable to packages:
- Windows and Internet folder: LRSB
- Set-of controls: LRSB
- Control level to be reached: RSB
- Blocking - Flag the option Blocking
- Opening balance data : not applicable
The Restrictions tab defines the data entry restrictions which are applied when the data is entered.
- Read-only flows: RS00 is the opening balance flow automatically generated (Y-1 Actual2 / F99AJ)
- Data entry restrictions: SOCIALRSB
he Operation tab defines the settings associated with packages publication.
In the Deadline it has to be informed the deadline for package's publication. it has not such an importance as, in principle, there no packages and there's any it will be completed centrally by Corporate Controlling.
3. RSB consolidation scope
There is only one scope per year - RSBSOL 12.YYYY - and it should be aligned with ACTUAL2 scope of corresponding year of restatement (example: RSB 2022/2023 => aligned with 12.2022 ACTUAL2 scope).
BFC Admin starts working in the RSB YY/YY+1 phase in July YY and the RSBSOL YYYY scope should be created by a save as of previous year RSBSOL scope applying the following principles:
1) include companies conso at both opening and closing in ACTUAL2 scope;
2) include companies consolidated at opening and closing even if sold or merged during the year in ACT2 scope;
3) include companies consolidated at opening and closing even if non conso at opening in ACT2 scope;
4) exclude companies non conso at opening and non conso at closing in ACT2 scope.
3. RSB initialization (July)
3.1 RSB consolidation scope
There is only one scope per year - RSBSOL 12.YYYY - and it should be aligned with ACTUAL2 scope of corresponding year of restatement (example: RSB 2022/2023 => aligned with 12.2022 ACTUAL2 scope).
BFC Admin starts working in the RSB YY/YY+1 phase in July YY and the RSBSOL YYYY scope should be created by a save as of previous year RSBSOL scope applying the following principles:
1) include companies conso at both opening and closing in ACTUAL2 scope;
2) include companies consolidated at opening and closing even if sold or merged during the year in ACT2 scope;
3) include companies consolidated at opening and closing even if non conso at opening in ACT2 scope;
4) exclude companies non conso at opening and non conso at closing in ACT2 scope.