Authorizations & Roles

Version Control

Table of contents
1 Objective and Scope
1.1 Objective of this Procedure
2 Scope
3 Responsibilities:
This check has to be done by SBS-BO accountants.
4 Performing the FI-AA check
4.1.1 When the check should be done:
5 Operating Process
5.1 Procedure applied to WP1 companies
5.1.1 Manual check with excel file support:
5.1.2 FI-AA check by transaction Z1F_CHECK_FIAA in WP1 system
5.2 Procedure applied to PF1 companies
5.2.1 FI-AA automatic check by Z1F_CHECK_FIAA in PF1 system
5.2.2 Manual check between FI-AA

Objective and Scope

Objective of this Procedure

The purpose of this document is to describe the process to perform the completeness and reliability check between FI and AA Accounting.

Scope

This operating procedure (OP) applies to PF1 and WP1 environments, concerning all companies migrated in SBS-RtR BO and also for companies identified in the scope of extended Front Office.

Responsibilities:

This check has to be done by SBS-BO accountants.

Performing the FI-AA check

When the check should be done:

This check should be done as final step of the AA-closure, after depreciation posting, last settlement of WBS for investment and ASKB.
To keep up the reliability of the information, this comparison check should be reviewed after any changes in the AA module.

Operating Process

Procedure applied to WP1 companies

The differences between FI and FI-AA for WP1 companies are analyzed by two methods: Manual check is performed with an excel file support and automatically, by transaction Z1F_CHECK_FIAA.

Manual check with excel file support:

This check is done with the support of an excel file "FI AA Check". Where a sheet with
"Instructions" is foreseen to help in the check performance.
You will find the FI-AA check file template in the SBS-FRM-DRTR-09-016 Check FI-AA WP1.
There are several reports that need to be extracted from AA and FI module:

• • AA module: The data is extracted from the reports S_ALR_87011990 (Asset history sheet) and S_ALR_87012052 (Asset retirements).

When retrieving the data from the AA module insure that you are using the proper Depreciation Area:

• DA01: IFRS GAAP
• DA02: IFRS – Impairment
• DA30: Local accounting
• DA31: LOCAL – Impairment
• DA32: LOCAL - Invest. support liab.
• DA45: LOCAL adjustments (Local- IFRS)
• DA46: LOCAL - Impairment Adjust (Local-IFRS)

1. To get the data from transaction S_ALR_87011990, fill in the following data:

Execute the report

1. And then change the layout to /ARC COMPRS

Choose layout

You will get the following report

1. Export the data to excel file Spreadsheet

In excel, arrange the file, in order to match the data with the following subtitle in blue:

(To see the details of the picture above, click in the picture and change the view to *View Zoom 200%* )

1. Copy the data from excel file to "FI-AA Check" file:

Copy only the values, which are below the subtitles

In file "FI-AA Check", go to sheet Asset history sheet tab
In this sheet we have to update the values according with each depreciation area.

(To see the details of the picture above, click in the picture and change the view to *View Zoom 200%* )

• • FI module: the Balance Sheet is extracted from transaction S_ALR_87012284

1. Fill in the following data

Then execute
Export the data to excel file in Spreadsheet

1. Copy the data from excel file to "FI-AA Check" in sheet (CCCC is the company code)

Before paste the data, make sure if the columns are matching with columns from sheet

Check congruence of FI and FI-AA

After copy the data above mentioned to file "Check FI-AA" the check FI-AA result is seen in sheets:
BS IFRS  FI AA check for IFRS values
BS Local GAAP  FI AA check for Local GAAP
BS Loc – Adju  FI AA check for Adjustments area DA45

The check is made by account, comparing to what is recorded in FI and in AA.
We can see if there is any difference in column


(To see the details of the picture above, click in the picture and change the view to *View Zoom 200%* )

Check depreciations

To check if depreciations are well posted in FI and AA module go to sheet
The file is picking the values automatically from AA module, by vlookup from sheet Asset history sheet the information concerning AA depreciations.
For the FI depreciations there is another vlookup to take the values from sheet CCCC BS (CCCC is the company code).


If there is any difference in the depreciations we will get delta in line:
"DIFFERENCE BETWEEN AA MODULE (ASSET HISTORY SHEET) AND FI MODULE (BALANCE SHEET ACCOUNTS)"

Control of Net book Value on Asset Sales

The control of the net book values is done by comparison from the increase, decrease and retirements values in Asset history sheet with FI Accounts related and also with values from the retirement's specific transaction S_ALR_87012052:














In section: "Same control but with another transaction"
We should run transaction S_ALR_87012052, with the required depreciation area, for:
IFRS values  it has to be used 01
IFRS with impairment  it should be used 02
Local GAAP values  it should be used 30
Click in to have field transaction type available and then insert:
Transaction type codes: 210-260-290-Z21-Z28-Z29-Z20-Z25-Y22

Execute
Then you will get the following report:



SAP gives the information concerning the retirement revenue, which you can insert as below:

FI-AA check by transaction Z1F_CHECK_FIAA in WP1 system

A developed transaction is now available in WP1 system. This transaction gives us automatically the result of the congruence of FI-AA.
Transaction: Z1F_CHECK_FIAA
Fields to fulfill:
Company code:
Depreciation Area: 15  for group depreciation area IFRS + Impairment

Execute transaction
















You will get the following result:

The automatic FI-AA check in column "Difference"
In this case there is no difference between FI and AA.
The AA accounting amount is seen in column "AA value", by account:


See the value concerning FI accounting in the column marked below in green.

This transaction does not give the details of the values for FI, it only retrieves the information of the FI result by account.
To see the details of FI you have to go to transaction FS10N, and select the account that you want to analyze. In this case the account is 21700100:

Execute

In this case, the FI result for month 6 is 99.067.519,09. To see the detail, click twice in cumulate balance of the period to consult.

Procedure applied to PF1 companies

FI-AA automatic check by Z1F_CHECK_FIAA in PF1 system

A developed transaction is now available. This transaction gives automatically the result of the congruence of FI-AA.
Transaction: Z1F_CHECK_FIAA
Fields to fulfill:
Company code:
Depreciation Area:
50  For group depreciation area
01  For Local GAAP depreciation area
57  Includes profit elimination (area 55), related to group depreciation area
91  For shares
Fiscal Year: actual year
Period: month closing

Check the congruence in DA50 and DA57

To check the difference between FI-AA for values posted in Group, insert the company code, the deprecation area, fiscal year and period, as below:

Click in execute

You will find the automatic FI-AA check in column "Difference"


In this case there is a difference of 0,51Eur between FI and AA.
The AA accounting amount is seen in column "AA value", by account:







See the value concerning AA accounting in the column "AA value", by account:


See the FI accounting result in the column marked below in geen.

This transaction does not give the details of the values for FI, it only retrieves the information of the FI result by account.
To see the details of FI you have to go to transaction FS10N, and select all Balance sheet accounts related to assets: accounts 11* and 12* (to see the total of all asset accounts):

When you execute the transaction you will get the items by period:

In this case, the FI result for month 6 is 15.415.036,41. To see the detail, click twice in cumulate balance of the period to consult.

Check the congruence in DA01 – Local GAAP

The check for local GAAP should include the selection of assets, this way we will get only the information related to assets.
Therefore, in transaction Z1F_CHECK_FIAA, the range 100000000000 – 299999999999 should be selected in Assets field:

Execute
The result is the following:

In this case, for company 0212 there is no difference between FI and AA, in DA01.
You can see the values concerning AA side, by account:

The FI result is seen as below:



To see the details of FI result go to FS10N and select accounts A1* and A2* (to see the total amount of all assets accounts):






Also you have to exclude A*9

Check the congruence in DA91 - Shares

To check the difference between FI-AA in shares postings you have to fill-in the following fields in transaction Z1F_CHECK_FIAA:

Insert range in field Asset: 350000000000 - 359999999999
Depreciation Area: 91

You will get the following result:

See the difference in column "Difference"
The AA values are shown below:












The FI result is seen below:

Manual check between FI-AA

The manual way to check the congruence could be performed as below:

Checking group area

1. Start by running the AA transaction S_ALR_87011990 - Asset History Sheet:
   • Insert company code,
   • Depreciation area 50 (or 57 for companies with profit elimination),
   • Flag: groups totals only
   • Sort version-DE04
   • Flag the option "Depreciation posted"

Click on "Execute"

Take a note of the values

• • Sum of Book Value for year start: 15.872.839,82
  • Sum of Depreciation for the year: 93.868,82
  • Sum of Current book value: 15.415.035,90

1. The second step is to run the FI transaction FS10N with all Balance Sheet accounts related to assets. Accounts: 11* and 12*

Comparing FI with AA:

• • Cumulative balance at the year start should be equal to Sum of Book Value for year start:

Cumulative balance at the year start: 15.872.840,33
Sum of Book Value for year start: 15.872.839,82

• • Cumulative balance at month end should be the same as Sum of Current book value:

Cumulative balance at month end: 15.415.036,40
Sum of Current book value: 15.415.035,90 Dif of 0,50

1. To check FI values for depreciations, we have to call up all the P&L depreciations accounts.

To know the depreciations accounts we should go to depreciations Set of Accounts "ZFC-R25490-R25890-T" in transaction GS03:



Then, copy the accounts and go to FS10N:

Comparing FI with AA:

• • Cumulate balance at the end of the month: 300.642,82
  • Sum of Depreciation for the year in AA: 93.868,82 dif: 206.774,00

In FS10N, click twice in the cum. balance to see the line items of the P&L depreciations accounts.
The difference of 206.774,00 is related to manual postings, which you can see in accounts 6601000000 and 6602000000

Checking Shares area manually

1. Go to transaction S_ALR_87011990 - Asset History Sheet:
   • Insert company code,
   • Depreciation area 91
   • Flag or groups totals only
   • Sort version-DE04
   • History sheet version: PART (please note: for this version you have to log-on in English)

Execute the transaction

AA value can be seen in column "Closing" 6.521,33

1. To see the FI values. Go to transaction FS10N with accounts 15*

FI: 6.521,33
AA: 6.521,33


End of document