1. 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 X X  display total X X
Characteristics / items (max. 99)
10 Levels (max.)

2. 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.

3. 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.

4. 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 Intangible Tangible Financial Assets Assets Assets
Real Technical Machinery Down pmnt Level 4 Estate Assets and Equip made for asset ment under constr.
Level 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.

5. 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

6. 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.

7. Acct Group Assignment According to the Balance
G/L Account G/L Account G/L Account BANK1 BANK1 BANK Balance Balance Balance
? Credit at Overdrawn at BANK BANK Acct No. D C Acct No. D C from / to from / to X X X X X 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

8. 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.

9. 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'.

10. 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 Acct No Acct No Chart of accts Corporate Group Corporate Group Corporate Group Acct No Acct No Acct No
G/L accts in CC CC CC CC CC company code
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.

11. 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 Account No Other assets Taxes Taxes Chart of Accts AAAA Chart of Accts BBBB ____________________ ______________________ Account No. D C from / to Corporate Group Corporate Group Account No Account No 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.

12. Chart of Accounts from a Corporate View
Central View Operative chart of accts AAAA CC: CC: CC: 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: CC: CC: 0004
Controlling area: 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.

13. 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 ID: nnn ...
Acct No ID: xxx ...
Acct No ID: zzz ...
G/L acct in chart of accts
G/L acct in CoCd.
CC CC CC CC CC
Alt. acct Alt. acct Alt. acct
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.

14. 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 Acct No Acct No chart of accts Corporate chrt Corporate chrt Corporate chrt of accts of accts of accts
G/L accts in CC CC CC CC CC company code
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.

15. 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.

16.  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.

17. 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 nnnn nnnn
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

18. Planning X Prepare using bal. sheet / P + L Version AAAA Enter planned
Values X
Account
CC 0001
FY YYYY Plan version 001
RFBILA00 Fin stmnt AAAA Plan version 001
Act. Plan Dev
V002
Acct No. Actual : values
Planned
values V001
- 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.