Beruflich Dokumente
Kultur Dokumente
Accounting Enhancements,
Reporting
Use
With this business function, you can use new functions in SAP Treasury and
Risk Management that improve efficiency and fulfill legal requirements in the
areas of position management and accounting and include enhancements in
reporting and straight-through processing.
You can map the entire lifecycle of the new financial instruments forward loan
purchase, fiduciary deposit, and total return swap from beginning to end,
including master data management, valuation, postings, and position
management, and calculate their net present values using the Market Risk
Analyzer.
Prerequisites
You have installed the following components as of the version mentioned:
SAP_APPL 605
Features
New Financial Instruments
Management of the financial instruments forward loan purchase, fiduciary
deposit, and total return swap from start to end within SAP Treasury and Risk
Management (including master data, valuation, postings, and position
management).
Fiduciary deposits are equivalent to asset swaps in that they behave like a credit
portfolio with an interest rate swap. The credit portfolio (the pool of assets) is
chosen by the depositor who bears all its credit risk.
Total Return Swap (new product type 640 Total Return Swap)
With this financial instrument, you can swap the total return of a single asset in
exchange for periodic cash flows, or you can swap periodic cash flows for the
total return of a single asset. The periodic cash flow is typically a floating rate,
such as LIBOR +/- a basis point spread, and a guarantee against any capital
losses. With a total return swap, the total return (cash flows plus capital
appreciation or depreciation) is exchanged, and not just the cash flows. This new
financial instrument allows the counterparties to swap the total return (cash flows
plus capital appreciation or depreciation) of an asset or basket of assets in
exchange for periodic cash flows.
Accounting Enhancements
o You can use the portfolio as a new differentiation criterion for single position
management.
With HIFO (highest in, first out), the position that is sold is the one that has
highest acquisition value.
With LOFO (lowest in, first out) the position that is sold is the one that has lowest
acquisition value.
o Business Area
o Profit Center
o Partner Segment for Segmental Reporting
This derivation tool is called when documents are being posted to FI. During
posting the target fields mentioned above will get updated in the FI document
according to the defined derivation steps.
For year end valuation you now can opt to have it reset afterwards.
This method is based on the cash flows with estimated prepayments embedded
in those cash flows. Using the actual prepayments from the date of acquisition to
the reporting date and the expected future prepayments from the reporting date
onward, a new effective yield is calculated from the date of acquisition. The
amortized acquisition value is adjusted to the amount that would have existed
had the new effective yield been applied since acquisition. The difference
between the new amortized acquisition value and the actual amortized
acquisition value is debited or credited to interest income.
Simplifies and enhances the process of payments in SAP Treasury and Risk
Management by enabling payments without posting the deal. It is possible to
post a flow without paying and vice versa. By separating the payment step from
the posting step, you can initiate the payment first and the posting later, enabling
you to make urgent payments from financial transactions. When you want to see
only the flows which are paid, you can use the new payment journal
(transaction TPM20A).
You can choose to round down the valuation amount in valuation currency after
currency translation.
You can choose between the book rate and the market rate for the conversion of
the amortization amount into valuation currency.
Special security valuation is now also possible for one step valuation procedures
Two additional tab pages in class data (transaction FWZZ) are available:
o One tab page has been predefined by SAP and you can customize the names
and values of the available fields.
o The other tab page can be created by using the BAdI: Additional Tab Page in
Class Data (TPM_SEC_CUST_DATA).
The new check is based on the price types. This allows independent companies
in one client, to share common market data with separate price types at the
same time.
Within Exposure Management 2.0 you can archive raw exposures and
exposure positions.
You can use the rate type for currency conversion to local currency defined for
the company code also in financial transactions, in case you don't want to use
the exhange rate type M for currency translation within the financial transactions.
You can use this BAPI to create, change, reverse, rollover and give notice
security lending transactions. You also can use the functions Get Detail and
Prepare Change Structure.
Reporting Enhancements
Accounting Analyzer
Positions and subpositions are now integrated as financial objects in the Risk
Analyzer. Within the new Accounting Analyzer you can report the position
components of financal transactions and positions based on a specific granularity
(portfolio hierarchy) with regard to Market Risk Analyzer and accounting key
figures. This is possible for all instruments in the area of securities.
Within the Credit Risk Analyzer it is now possible to run the End-of-Day
Processing (transaction KLNACHT) per company code.
Example
For examples, see the test case descriptions for the business function. Call
transaction Switch Framework Customizing(SFW5) and then call the test
catalog with the same name for the business function TRM, New Instruments,
Accounting Enhancements, Reporting (FIN_TRM_LR_FI_AN_3).
More Information
For more information, see release note FIN_TRM_LR_FI_AN_3: TRM, New
Instruments, Accounting Enhancements, Reporting (New).
For more information on the individual functions, see the SAP Library under SAP
ERP Central Component Accounting SAP Financial Supply Chain
Management (FIN-FSCM) SAP Treasury and Risk Management (TRM) .