Financial Statement Version "nnnn" For Chart of Accounts Indep. Chart of Accts Corporate Group AAAA Version Level 1 Assets Liabilities P + L Level 2 Subscribed Formation Fixed capital unpaid expenses assets Level 3 Called up Not called up : Balance Sheet Text Accounts - at start of group Acct No. - at end of group from to D C  display total - step-down total 33490 33490 X X  display total 50000 50000 X X Characteristics / items (max. 99) 10 Levels (max.)

Financial Statement Financial Statement Version List Version Version Name XXXX Financial Statements Maintenance language E Corporate group acct number _ Chart of accounts XXXX 1 ASSETS 2 LIABILITIES 3 Profit and Loss 4 Accounts Not Yet Assigned Level + Text Acct Setting up a Financial Statement Financial Stmnt XXXX Financial Statements Hierarchy Level 1 You set up a financial statement in two steps: - by defining the version in the financial statement version list - by defining the hierarchy levels and by assigning the G/L accounts to the corresponding financial statement item.

Structure of a Financial Statement List of financial statement versions Version XXXX Allocate the special items see following page Items Level 1 Texts for items in level 1 . . . Items Level n Texts for items in level n Accounts for item You define the structure of a financial statement in customizing. A financial statement can have a maximum of 10 hierarchy levels. You assign items to each level. The system calculates and then reports a total/subtotal for every item. This is displayed in the financial statement. Assign texts to each item. These texts are also displayed, when you carry out an evaluation. Assign G/L accounts to items in the lowest level of the financial statement.

Setting up a Financial Statement Version Balance Sheet Version XXXX Level 1 ASSETS LIABILITIES Subscribed Formation Fixed Current Equity Reserve Level 2 Capital Expenses Assets Assets Funds Unpaid Level 3 Intangible Tangible Financial Assets Assets Assets Real Technical Machinery Down pmnt Level 4 Estate Assets and Equip- made for asset ment under constr. Level 5 Acquisition Value Value adjustment A financial statement version can have a maximum of ten hierarchy levels. You assign items to each level. The system calculates and then reports a subtotal/ total for each item which is then displayed in the financial statement. Assign texts to each item. These texts are also displayed when you carry out an evaluation. Assign G/L accounts to items in the lowest level of the financial statement.

Setting up a Profit and Loss Statement Profit / Deficit Results Results of the business transaction Level 1 Operating Financial Non-operat. Taxes Approp. of Result Results Profit net income Level 2 Sales Material Personnel Revenue Expenses Expenses Level 3 Revenue Sales Deductions

Hierarchy Levels and Account Assignment Financial Stmnt XXXX Financial Statements Hierachy Level n nnnn1 Stocks nnnn2 Receivables nnnn3 Securities nnnn4 Checks, cash Accounts nnnn4 Checks, Cash, . . . AAAA Cash 1 X X AAAA BankA0 X AAAA BankA1 X AAAA BankA2 X Chart of Accounts G/L Acct No. from / to Debit Credit Assign G/L accounts to items in the lowest level of the financial statement. Each G/L account is displayed inclusive of name and balance in the balance sheet.

Acct Group Assignment According to the Balance G/L Account G/L Account G/L Account BANK1 BANK1 BANK1 113100 113101 113102 Balance Balance Balance - 100 + 30 + 50 + - ? Credit at Overdrawn at BANK1 BANK1 ----------------------------- ------------------------------ Acct No. D C Acct No. D C from / to from / to 113100 X 113100 X 113101 X 113101 X 113102 X 113102 X Position in balance when changing from debit to credit Using account group assignment, you specify whether the accounts of this group are allocated to an item in the financial statement. D C - for a debit balance X - for a credit balance X - for a debit or credit balance X X

Entering Text in a Financial Statement Financial Stmnt XXXX Financial Statements Hierarchy Level n nnnn1 Stocks nnnn2 Receivables nnnn3 Securities nnnn4 Checks, cash Goto Foreign Language Text nnnn4 Checks, cash Checks, cash, bank and postal giro accounts, bank accounts __ End of Group Display total X __ __ __ Graduated total Display total X Start of Group You can write texts for each item in a financial statement. You can write up to four lines of text at the beginning and/ or the end of the group. As an alternative to the display of the total at group level, there is also the graduated method. It can be called up at any position in the financial statement. The P+L structure is based on this technique.

Special Items Balance Sheet Items with a special meaning Financial Stmnt XXXX Financial Statements Hierarchy Level 1 1 ASSETS 2 LIABILITIES 3 Profit and Loss 4 Accounts Not Yet Assigned Special Items Balance Sheet Items with a special meaning Assets 1 Liabilities 2 Net profit for the year _ Net loss for the year _ P + L fin. statement _ Cannot be allocated 4 You must allocate the following items in every financial statement - 'Assets', 'Liabilities', 'Net profit/loss for the year', 'P+L fin. statement' and 'Cannot be allocated'. The RFBILA00 report calculates the profit and loss for the year by subtracting the total liabilities from the total assets. The report then enters this amount in the 'Net profit/loss for the year'. The system calculates the balance of all accounts that are not balance sheet accounts. The system then enters this balance into the relevant 'P+L fin. statement' item. You must define the financial statement items before you store the 'Special items'.

Corporate Group Financial Statement Version Chart of accts definition Chart of accts AAAA Chart of accts BBBB Chart of accts CCCC Corp. Group chart Corp. Group chart of accounts of accounts AAAA AAAA G/L accts in Acct No. 175000 Acct No. 150000 Acct No. 170000 Chart of accts Corporate Group Corporate Group Corporate Group Acct No. 175000 Acct No. 175000 Acct No. 175000 G/L accts in CC CC CC CC CC company code 0001 0002 0003 0004 0005 During assignment to a certain chart of accounts you can, if necessary, make a reference to a corporate group chart of accounts. The system checks the entry "Corporate group account number" in the G/L master record against the corporate group chart of accounts. The corporate group account number must be referred to in the corporate group chart of accounts. Via the corporate group account number in the financial statement, you can evaluate several company codes that use different charts of accounts.

Corporate Group Financial Statement Version Financial statement XXXX Corporate Group Account No. X Chart of Acct ______ G/L Mast. Rec. G/L Master Rec. Assign G/L Account Account No. 175000 Account No. 150000 Other assets Taxes Taxes Chart of Accts AAAA Chart of Accts BBBB ____________________ ______________________ Account No. D C from / to Corporate Group Corporate Group Account No. 175000 Account No. 175000 175000 X Using the corporate group account number, you can combine several company codes with different charts of accounts in one evaluation. You can also use corporate group account number to group G/L accounts within a company code. When you assign accounts, all the accounts with the same corporate group account number are processed.

Chart of Accounts from a Corporate View Central View Operative chart of accts AAAA CC: 0001 CC: 0003 CC: 0004 Country chart Country chart of accounts of accounts BBBB CCCC Decentralized View Oper. chart Oper. chart Oper. chart of accts of accts of accts AAAA BBBB CCCC Corporate chart Corporate chart of accts: AAAA of accts: AAAA CC: 0001 CC: 0003 CC: 0004 Controlling area: 0001 - CoCd 0001 - CoCd 0003 - CoCd 0004 Controlling area: 0001 - CoCd 0001 Controlling area: 0003 Controlling area: 0004 The company codes in a controlling area must belong to a common chart of accounts. Via the "alternative account number" a link-up is created between the operative chart of accounts and the country chart of accounts in the central view. Via the "corporate account number", evaluation is possible on a corporate level within the decentralized view.

Chart of Accounts, Central View Operative chart of accounts AAAA Country chart of accounts BBBB Country chart of accounts CCCC Chart of accts specification Acct No. 175000 ID: nnn ... Acct No. 150000 ID: xxx ... Acct No. 170000 ID: zzz ... G/L acct in chart of accts G/L acct in CoCd. CC CC CC CC CC 0001 0002 0003 0004 0005 Alt. acct Alt. acct Alt. acct 150000 170000 170000 In addition to the operative chart of accounts, you can also assign a country chart of accounts to every company code. If you use the alternative account number (AltAcct), the system creates a link between the operative chart of accounts and the country chart of accounts. The alternative account number entered in the master record is validated against the country chart of accounts. In reporting, the account number and the ID can be taken from either the operative or the country chart of accounts. If no country chart of accounts is assigned to the company code, the alternative account number field can be used for any purpose.

Chart of Accounts, Decentralized View Chart of accts specification Oper. chrt. of accts AAAA Oper. chrt. of accts BBBB Oper. chrt of accts CCCC Corporate chrt. Corporate chrt. of accts of accts AAAA AAAA G/L accts in Acct No. 175000 Acct No. 150000 Acct No. 170000 chart of accts Corporate chrt Corporate chrt. Corporate chrt. of accts 175000 of accts 175000 of accts 175000 G/L accts in CC CC CC CC CC company code 0001 0002 0003 0004 0005 If necessary, reference can be made to a corporate chart of accounts when you make the specifications for an operative chart of accounts. The entry "corporate account number" in the G/L account master record is validated against the corporate chart of accounts. The corporate account number has to refer to itself in the corporate chart of accounts. With reference to the corporate account number, an evaluation of several company codes with different charts of accounts can be carried out in the financial statement.

Structured Balance Lists Financial statement Version NNNN G/L accts transaction figures BAl. list acct to structure NNNN The structured balance list enables you to carry out evaluations on freely-definable sub-sets of your G/L accounts. You determine the structure of the evaluation and the accounts to be evaluated in a financial statement version. This financial statement version does not have to correspond with the syntactical requirements of a balance sheet/P+L evaluation.

 Planning Preparation Plan periods - per fiscal year - generates SET's (per financial statement version) - creates parameter can be changed - creates plan version or - creates plan versions parameter expanded Plan periods - per fiscal year  You have to make planning preparations for each financial statement version. The system then generates the necessary sets and creates the plan parameters, plan versions and the plan version parameters. If you change a financial statement version, you also have to regenerate the sets. You can create several plan versions for each financial statement. You then have to define the plan versions and plan version parameters. You open the plan periods for each fiscal year.

Create planned values DK = Distribution Key Company code 0001 Fiscal year YYYY Version XXX Bal. sheet / P + L version XXXX Maintain Financial stmnt XXXX Financial Statements Hierarachy level n 1 ASSETS 2 LIABILITIES 3 Profit and loss 4 Cannot be allocated Plan Account number Local currency DK nnnn 1 1000000 1 nnnn 2 50000 1 nnnn 3 3000000 1 . . . . . . . . . Post You can create planned values via the balance sheet/ P+L version. You can initiate "Plan" from any line item within the balance sheet/ P+L version. The system then displays all accounts which come below this particular line item. You can enter values for the accounts displayed. These values are distributed between the periods in accordance with distribution key requirements (e.g.: 1- distribute equally) When you activate 'post', the system automatically saves the planned values which you have entered. DK = Distribution Key

Planning X Prepare using bal. sheet / P + L Version AAAA Enter planned Values X Account 100000 CC 0001 FY YYYY Plan version 001 RFBILA00 Fin stmnt AAAA Plan version 001 Act. Plan Dev. 500 400 -100 V002 Acct No. Actual : values 100000 500 110000 -20 120000 -60 130000 40 Planned values V001 400 100 - 150 - 50 You enter planned values on account level. Use the balance sheet/ P+L versions, to help you to make an entry. You can enter several plan estimates (plan versions) for each company code/ fiscal year per account. The plan is included in the evaluation (RFBILA00), if you enter a plan version.