Tasks to be completed when documenting an operation (from creation to publication)

 1. Enter the Title of the operation / page

2. Add the following Labels : 

    • Scope of applicability: ww, country_accounting 

    • Country or group of countries (if applicable): belux, china, france, italy, lam, nam, uk_ie, bulgaria, dach, netherlands, iberia, poland, latvia, australia, india, japan, south_korea, thailand, singapore, new_zealand, emea_transversal, apac_transversal

    • Unit and Domain according to the List of labels to be used in the Finance Service Line space

      • E.g. 1: WW Operation in Financial Accounting under domain "Central Finance Processes & Compliance":
        • Labels to be used: ww, financial_accounting, central_fin_proc_compliance

      • E.g. 2: France Operation in Financial Accounting:
        • Labels to be used: country_accounting, france, financial_accounting
          (for country operations, the Domain is always country_accounting)


3. Fill in all fields as described above

4. Name the title of each section using OPD methodology naming convention - Infinitive verb without the “to”, mainly action verb...something) - " I do something..."

5. Once the description of the operation is completed, ensure it is approved and published by launching the SBS-Finance approval workflow 


Domain: Country Accounting

Responsibility area: N/A

Table of contents 

By default the table of contents displays Heading 1 & Heading 2 (other levels can be added)


Scope

3. Remove the icon when not applicable


ERP

4. Remove the icon(s) when not applicable

PF2

WP2


Frequency

5. Remove the icon(s) when not applicable

 

References

6. Add the link to SAP transaction(s) (when it exists)



Forms

7. Insert the links accordingly and change the link text with the Form name



Attachments

8. Add the link to attachments or external links

Non-recurring items (below REBITDA).pdf

 

 

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1. Objective and Scope

1.1. Objective of this Operation

The objective of this procedure is to describe the operations to report for some non-recurring items, in order to allow Group accounting reporting to control the classification of items in or out of REBITDA.

1.2. Scope

The procedure affects all companies under consolidation perimeter in full integration and is applicable with effect from April 30th 2013.

Applicable to all Portuguese companies:

  • 6414 - Solvay Biotecnologia Portugal – Unipessoal, Lda
  • 6424 - SLV Specialties Portugal, Unipessoal, LDA

2. Definitions

Definitions should be added in the Finance Glossary - Add definition and link it to respective Letter in Finance Glossary 

See Finance Glossary:

FA SL – Financial Accounting Service Line (Service Unit)
BFC – Consolidation tool
CAM – Company Accounting Manager
GAR – Group Accounting and Reporting
PF2 – Syensqo Legacy's SAP system

WP2 – Syensqo Legacy's SAP system
ACP - Accounting Platform

3. Responsibilities

The CAM or delegated ACP provide detailed information on headlines of the non-recurring items.

4. Periodicity

Monthly on D+3

 5. File preparation and Storage

 The CAM or delegated AP SL provide detailed information on listed headlines of the non-recurring items, through an excel file and store the file in the Aodoc's Library: Functions - Finance - Group Accounting Report.  


Non-recurring items subject to detail reporting:

R45100

Restructuring expenses of the period excluding depreciation

R45200

Use of restructuring provisions

R45300

Accruals to restructuring provisions

R45500

Restructuring - Impairment of fixed assets

R45600

Restructuring - Write-down of inventories / receivables

R48611

Loss on intangible and tangible assets disposals non-recurring

R48660

Loss on investments disposals

R48690

Other non-recurring expenses

R48711

Gain on intangible and tangible assets disposals non-recurring

R48760

Gain on investments disposals

R48790

Other non-recurring operating income

5.1. I Prepare detailed information within the excel File

I open Company codes folders in link below:



I Choose in current Year, the file for each company code.

The file name has to follow the convention:

mm-yyyy-xxxxx-Non_Recurrent_Items.xls

mm --> month

yyyy-->year

xxxxx --> company code with 5 digits (same as BFC code)

5.1.1. Step 1 - I update the file 

I Take the figures and print screens in SAP:  

In transaction KE30, I run profitability report ZZZ-SOLVFCMT L2015 - Income Statement

With the below selections

  • Company code
  • Fiscal Year 
  • Period From
  • Period To


Example 6414: 


I copy the figures and print screens to the excel file mm-yyyy-xxxxx-Non_Recurrent_Items.xls


The amounts need to be inserted in the file with opposite signs.  Amounts in the excel are in KEUR

to have the details by heading check:

In transaction KE30, I run profitability report ZZZ-SOLV00 IFRS Periods/Year

With the below selections

  • Company code
  • Fiscal Year 
  • Period From
  • Period To

search by Non-recurring operating items. 

 

 select in column Year of the heading with amounts. Once its grey press F9

Select column "M69 Oth operat costs" and exclude 0,00

  

do a subtotal by cost center and collapse selection

copy this information inside excel document. 

Note: If appears a new cost center, check in KSB1 the name of the cost center and the nature of the costs. 

5.2. I store the file in Aodoc's Library

I store the file in the Aodoc's Library - Functions - Finance - Group Accounting Report, by clicking on link below and following the next steps: 

https://aodocs.altirnao.com/?locale=fr_FR&aodocs-domain=syensqo.com#Menu_listDoc/LibraryId_Ue206TG0fVatkHkaYj/ViewId_Ue240Mm5dG1bqvBPUe/ViewParams_%257B%2522searchInSubFolders%2522:false,%2522userFilters%2522:%255B%257B%2522property%2522:%2522folder%2522,%2522operator%2522:%2522EQUAL%2522,%2522values%2522:%255B%25221Fx_Vmj3EjKsrBGqsp6T1XzvUjkcQ6fi2%2522%255D%257D%255D%257D


To import the file in the library, I follow these instructions: 

1) select the year -» year/month 

2) After clicking on New, I press the bottom "Nouveau" and afterwards "Non Recurrent Items"

2- I choose a file to attach

3 - I select the file to attach from my computer and upload.

It will be mandatory to enter the month , company code, as well as the title.



Update status in : Task List Other EMEA in tab “PT” 

Link:


End of document.