Purpose

The purpose of this document is to outline the conversion approach for migrating Trial Balance – Prior Year (TB PY) data into SAP S/4HANA.
This dataset represents the opening balances for FY2026 (for Group 1 company codes) and FY2027 (for Group 2 company codes).

The legacy trial balance data includes document currency, local currency, and group currency amounts. All currencies will be migrated accordingly, unless there are design changes affecting local or group currency configurations.
Exchange rates will be applied based on historical posting rates for each period end.

Conversion Scope

This document outlines the approach for converting Trial Balance – Current Year (TB CY) data from legacy source systems into SAP S/4HANA, in alignment with the target design and migration strategy.

As per the current implementation plan, there will be two separate go-live waves:

• Group 1: Go-live on 1st July 2028

  • TB migration scope: 1.5 years of balances, starting from the Opening Balance as at January 2027

• Group 2: Go-live on 1st January 2029

  • TB migration scope: 1 years of balances, starting from the Opening Balance as at January 2028

The January Trial Balance represents the opening balance of the respective fiscal year and will be migrated as the prior year closing balance.
Following migration, the carry-forward of balances into the next fiscal period will be performed by the business.

Accordingly, the migration posting dates for opening balances will be as follows:

• For January 2027, posting date: 31st December 2026

• For January 2028, posting date: 31st December 2027

List of source systems and approximate number of records 

Additional Information

The Balance Sheet migration approach will vary depending on the type of General Ledger (GL) Account, as outlined below:

1. Non–Open Item Managed Balance Sheet Accounts

2. Open Item Managed Balance Sheet Accounts

3. Reconciliation (Control) Accounts, including Inventory Accounts

The migration of Balance Sheet account balances will be executed in two stages:

1. Opening Balances

   • Opening balances will be migrated to establish the financial position at the start of the target fiscal year.
     For Group 1 company codes, the migration will be based on balances as at 31st December 2026, and for Group 2 company codes, as at 31st December 2027, in line with the current go-live schedule.

2. Year-to-Date (YTD) Periodic Movements

   • Monthly balance movements will be migrated progressively up to the following cut-off periods:

     • Group 1 company codes: up to 31st December 2026

     • Group 2 company codes: up to 30th June 2026

     This approach ensures that all interim financial movements are accurately reflected in the target system up to the designated migration period for each group

Migration Approach and handling in each period:

• For each period in scope, TB data will be migrated as life-to-date balances with the posting date set to the last day of the respective period.

• These entries will be reversed using mass reversal (T-code F.80) on the first day of the subsequent period.

• This approach ensures that open item managed lines are automatically reversed and cleared for all periods up to (but not including) the go-live period.

Approach of Migration of Balances of Sub-Ledger or Reconciliation Accounts:

• Balances related to Reconciliation Accounts, Inventory Accounts will not be migrated directly to their actual GL accounts as part of Trial balance Migration.
• Instead, these balances will be temporarily posted to designated Take-On Accounts during migration of Trial Balance ( TB).
  The corresponding actual GL accounts will be updated only at cutover month-end, in alignment with the migration of subledger or open item postings.

Approach of Migration of Balances of Open-Item Managed GL Accounts:

• For Periodic Movements Including Opening Balance, TB for open item managed accounts will be migrated into their mapped target mapped accounts. Reversal posting for each period will ensure automatic clearing of these lines items ensuring there will be no residual open item lines at the go-live period (posting date = cutover date), 

• During go-live (posting date = cutover date), balances of open item–managed accounts ( Included in CNV-9010 GL Open Items) will be migrated into GL take-on account 5310998 (in place of the actual accounts) as part of the Trial Balance migration process. GL take-on account 5310998 is the same account as Trial Balance offset account

• Subsequently, CNV-9010 GL Open Items will be migrated with offset lines recorded in the trial balance offset account 5310998, ensuring alignment between the trial balance and open item data.

• This ensures data accuracy and prevents duplicate or additional open items requiring clearing.

Note: GR/IR Open Item Account Balance Migration is not in scope of TB Migration and an approach is yet to be confirmed.

Take-On Accounts for Migration of Sub-Ledger Accounts:

Following illustrations show how TB and Sub-Ledger Financial data migration will be carried out. 

• AR Open Item migration with Respect to TB

• AP Open Item migration with Respect to TB

• GL Open Item Migration with Respect to TB

• Inventory Stock migration with Respect to TB

• Fixed Asset Migration with Respect to TB

• WBS AUC Balance Migration With Respect to TB 

Multi-language Requirement

N/A

Multi-language Requirement

N/A

Document Management

N/A

Legal Requirement

N/A

Special Requirements

In the SAP ECC system, parallel accounting was implemented using the account-based approach. But, In the SAP S/4HANA target system, parallel accounting is instead managed through the ledger-based approach using multiple ledgers.

The account-based approach was implemented differently across the source systems, specifically in PF2 and WP2.

In the case of PF2, parallel accounting was handled by performing reversal postings to designated contra accounts, followed by repostings to the corresponding local (main) accounts. This approach allowed the system to maintain multiple accounting perspectives on the same transactions while ensuring that the balances in local accounts accurately reflected the intended financial position.

e.g

In SAP S/4HANA, parallel accounting is implemented using a ledger-based approach. In this approach, each accounting principle is assigned to a dedicated ledger, establishing a 1:1 relationship between ledgers and accounting principles.

TB migration strategy involves converting the existing classic G/L (based on the account approach) to the new G/L. 

For the example provided, the migration will be executed into the Local GAAP and IFRS ledgers, in accordance with the sample data presented in the ECC system illustration.

In the case of WP2, parallel accounting was handled by performing Delta postings to the corresponding local (main) accounts. This approach allowed the system to maintain multiple accounting perspectives on the same transactions while ensuring that the balances in local accounts accurately reflected the intended financial position.

e.g

In SAP S/4HANA, parallel accounting is implemented using a ledger-based approach. In this approach, each accounting principle is assigned to a dedicated ledger, establishing a 1:1 relationship between ledgers and accounting principles.

TB migration strategy involves converting the existing classic G/L (based on the account approach) to the new G/L. 

For the example provided, the migration will be executed into the Local GAAP and IFRS ledgers, in accordance with the sample data presented in the ECC system illustration.

Accordingly, the accounts illustrated above must be migrated using ledger-specific postings (e.g., FB01L instead of FB01).

For the transfer of open items and balance carryforward, the following rules apply:

• Open Items:
  Open items can only be managed in common accounts, as their transfer affects all ledgers and is not specific to individual ledgers.

• Balance Carryforward:
  Balances must be transferred per ledger as follows:

  • Common accounts: carried forward to all ledgers

  • Valuation-specific (parallel) accounts: carried forward to their respective ledgers

A list of accounts must be identified for which IFRS balances will be posted directly to the IFRS ledger, using ledger-specific posting (similar to transaction FB01L).

Target Design

With Functional input, document the technical design of the target fields that are in the scope of this document.

The technical design of the target for this conversion approach. 

Data Cleansing

All data cleansing should take place in the data source system as defined in this document, unless system limitations prevent it.

If data cleansing is managed outside of the source system (e.g. Syniti Migrate, 3rd Party Vendor, DCT), the necessary documentation must be produced and appended to this deliverable for sign-off.

Conversion Process 

The high-level process is represented by the diagram below:

Summarize High-Level Process. Include diagrams, where applicable. Include information supporting details of Extract, Transform and Load specific to the Data Object

Data Privacy and Sensitivity

Extraction

Extract data from a source into Syniti Migrate. There are 2 possibilities:

1. The data exists. Syniti Migrate connects to the source and loads the data into Syniti Migrate. There are 3 methods:
   1. Perform full data extraction from relevant tables in the source system(s).
   2. Perform extraction through the application layer.
   3. Only if Syniti Migrate; cannot connect to the source, data is loaded to the repository from the provided source system extract/report.
2. The data does not exist (or cannot be converted from its current state). The data is manually collected by the business directly in Syniti Migrate. This is to be conducted using DCT (Data Collection Template) in Syniti Migrate

The agreed Relevancy criteria is applied to the extracted records to identify the records that are applicable for the Target loads

Extraction Run Sheet

Selection Screen

Data Collection Template (DCT)

<Object> DCT Rules

DCT is not applicable

Extraction Dependencies

List the steps that need to occur before extraction can commence

Transformation

The target fields are mapped to the corresponding legacy source fields through a three-way collaboration involving the Business, Functional, and Data teams. This process establishes the necessary data transformations to make the data target-ready, and typically involves the following steps:

1. Value Mapping and Transformation:

   • Map legacy values to the corresponding to-be values, including the assignment of default values where applicable.

   • Apply transformation rules as defined to ensure consistency and compliance with the target system requirements.

2. Preparation of Target-Ready Data:

   • Structure and format the data according to the requirements in the Syniti ADMM Migrate

   • Generate the load-ready dataset, which can then be used by the business team to perform pre-load data validation.

Transformation Run Sheet

Transformation Rules

The extraction of General Ledger (GL) balance data from the source system will be performed using one of the following approaches:

Option 1 – Ledger-Based Extraction:

Periodic balances of General Ledger (GL) accounts will be extracted directly from the GLPCT and GLT0 tables. This approach is recommended when the ledger tables provide a complete and reconciled view of financial balances as of the cut-over date.

In the legacy systems (ECC – PF2, WP2, and PI2), document splitting and profit centre balancing functionalities are not enabled. As a result, only Profit and Loss (P&L) account balances are available at the profit centre level within the ledger tables.

Accordingly:

• Balance Sheet account balances will be extracted from GLT0, as these balances are not maintained in GLPCT.

• P&L account balances will be extracted from GLPCT, where profit centre-level balances are available.

• The combined dataset from GLPCT and GLT0 will provide a complete representation of all account balances required for migration.

It should be noted that records extracted from GLPCT contain profit centre information, whereas records from GLT0 do not. Consequently, a significant number of account lines will not include profit centre details. These lines will need to be managed either by assigning default profit centres or by allocating balances based on subledger-level data to ensure accurate profit centre reporting in the target system.

Option 2 – Transaction-Based Extraction:

All transactional line items will be extracted from the BSEG table and subsequently aggregated at the relevant key field level — Company Code, GL Account, Posting Period, Fiscal Year, Profit Centre, Cost Centre, and Transaction Currency — to derive the General Ledger (GL) balances.

This approach is suitable in scenarios where a detailed reconstruction of balances is required, or where ledger tables are not fully aligned with the underlying transactional data.

Additionally, this method enables the generation of Trial Balances that include both the key financial attributes (such as Company Code, GL Account, Period, Fiscal Year, Profit Centre, Cost Centre, Transaction Currency) and extended analytical dimensions (such as Transaction Type, XREF1, XREF2, etc.), thereby providing enhanced traceability and reconciliation capability.

Recommended Approach for S/4HANA Migration:
For migration to S/4HANA, the ledger-based extraction approach (Option 1) is recommended. This method ensures alignment with the source system’s reconciled balances, simplifies reconciliation during cut-over, and provides a structured foundation for subsequent profit centre enrichment where required. The transaction-based extraction (Option 2) may only be considered in exceptional cases where ledger balances are incomplete or reconciliation discrepancies are identified and balances are needed at the additional attribute level like transaction type. 

Note: for Each GL open line in scope of migration, an offset line to be created with the same GL Account.   

In Migration cockpit, offset account number field is set in the same line and therefore, it will create offset line on its own. So, transformed data will be one line for each legacy in-scope line but will be automatically created with an offset line. 

Posting Date ( which is generally the cut-over date ) is not part of the template, as posting date will be maintained by the Syensqo data team in the view FINSV_MIG_CTRL_1. This posting date will be used across all the financial transactions migrations ( exception is Trial Balance ).

Currency Adjustment During Migration (TCURX Consideration)

In SAP, the TCURX table defines the number of decimal places used for each currency.
This impacts how amounts are stored internally in database tables versus how they are displayed externally in user interfaces or reports.

Currencies such as JPY (Japanese Yen), KRW (Korean Won), or VND (Vietnamese Dong) are typically configured with no decimal places (TCURX-CURRDEC = 0).

Understanding and correctly applying the TCURX rules is essential during data migration to ensure financial consistency between ECC and S/4HANA.

Internal vs External Currency Representation example:

 During data migration, these internal (technical) amounts must be converted to external amounts to ensure accuracy and consistency in the target S/4HANA system.

Conversion Formula:

External Amount =  Internal Amount * 10 to the power ( 2 - Number of decimal for the currency in TCURX table )

How to derive profit centres for various GL balance components: 

1. Inventory Balance Take-on Account:
   1. PF2:
      1. Stock balance data will be derived and structured at the profit centre level to ensure alignment with the target S/4HANA organisational structure.
      2. This dataset will provide stock balances at the material and plant level, which in turn will be mapped to the corresponding profit centres based on the material–plant–company code–profit centre mapping logic.
      3. The same distribution key (comprising Company Code, Profit Centre, and Stock Balance) will be applied to allocate the stock-related take-on GL account balances, derived from the source ECC GL balance data, ensuring accurate and consistent inventory take-on balances at the profit centre level.
   2. WP2:
      1. Stock balance data will be derived and structured at the profit centre level to ensure alignment with the target S/4HANA organisational structure.
      2. This dataset will provide stock balances at the material and plant level, which in turn will be mapped to the corresponding profit centres based on the material–plant–company code–profit centre mapping logic.
      3. The same distribution key (comprising Company Code, Profit Centre, and Stock Balance) will be applied to allocate the stock-related take-on GL account balances, derived from the source ECC GL balance data, ensuring accurate and consistent inventory take-on balances at the profit centre level.
2. Fixed Assets Take-On Account
   1. PF2:
      1. Fixed Assets are associated with Cost Centres, enabling straightforward derivation of the corresponding Profit Centres through existing master data mappings.
      2. Once Profit Centre mapping is established, the Asset Cost and Accumulated Depreciation balances will be segregated by Profit Centre accordingly.
      3. Subsequently, the Asset take-on GL account balances extracted from the source ECC GL balance data will be distributed across Profit Centres based on the derived split details, ensuring consistency between Asset subledger and General Ledger balances during migration at the profit centre level.
   2. WP2:
      1. Fixed Assets are associated with Cost Centres, enabling straightforward derivation of the corresponding Profit Centres through existing master data mappings.
      2. Once Profit Centre mapping is established, the Asset Cost and Accumulated Depreciation balances will be segregated by Profit Centre accordingly.
      3. Subsequently, the Asset take-on GL account balances extracted from the source ECC GL balance data will be distributed across Profit Centres based on the derived split details, ensuring consistency between Asset subledger and General Ledger balances during migration at the profit centre level.
3. AR Take-On Account
   1. PF2:
      1. The Business Area will be used to derive the corresponding Profit Centre via the Cost Centre to which the Business Area is assigned, for the AR Open Item data.
      2. AR Open Items will be aggregated at the Company Code and Profit Centre levels.
      3. The aggregated data will then be used to allocate the AR Take-on GL Account balances by Profit Centre, ensuring reconciliation and alignment between subledger and general ledger balances at the profit centre level during migration.
   2.  WP2: No process yet to derive PC
   3. PI2:  No Process yet to derive PC
4. AP Take-On Account
   1. PF2:
      1. The Business Area will be used to derive the corresponding Profit Centre via the Cost Centre to which the Business Area is assigned, for the AR Open Item data.
      2. AR Open Items will be aggregated at the Company Code and Profit Centre levels.
      3. The aggregated data will then be used to allocate the AR Take-on GL Account balances by Profit Centre, ensuring reconciliation and alignment between subledger and general ledger balances at the profit centre level during migration.
   2.  WP2: No process yet to derive PC
   3. PI2:  No Process yet to derive PC

Note: A default Profit Center will be maintained for each company code in ADMM and will be applied in cases where Profit Center derivation is not possible due to unavailable data.

Transformation Mapping

Transformation Dependencies

Pre-Load Validation

Project Team

Completeness

Accuracy

Business

Completeness

Accuracy

oad

The load process includes:

1. Execute the automated data load into target system using load tool or product the load file if the load must be done manually
2. Once the data is loaded to the target system, it will be extracted and prepared for Post Load Data Validation

Load Run Sheet

Load Phase and Dependencies

Identify the phase as to “when” the load for this object will occur. <Pre-Cutover, Cutover, Post Cutover> and list the steps that need to occur before the load can commence

Configuration

List the Configurations required before loading can commence 

 Conversion Objects

Error Handling

The table below depicts some possible system errors for this data object during data load.  All data load error is to be logged as defect and managed within the Defect Management

Post-Load Validation

Project Team

Completeness

Accuracy

Business

Completeness

Accuracy

Key Assumptions

• Master Data Standard is up to date as on the date of documenting this conversion approach and data load. 
• Data Object is in scope based on data design and any exception requested by business.

Any additional key assumptions.

Change log

Workflow history