OVERVIEWOF

ENTERPRISECONTROLLINGCONSOLIDATIONSYSTEM(ECCS)

Consolidation
Task
Additional
Financial

SAP
Companies
Data

NonSAP
Companies
Data

ExcelUpload

ECCS

Realtimeupdate

ManualInput

Data

Consolidated
Financial
Statement

DEFINITION

Consolidationistheprocessofcombiningtheindividualfinancial
statementdataofrelevantcompaniesinordertoprepare
ConsolidatedFinancialStatements(CFS)fortheGrouptoshowits
financialpositionasasinglebusinessentity.Theconsolidated
financialstatementsincludethefinancialstatementsofthecompany
andenterprisescontrolledbyiti.eitssubsidiariesandthesharein
profitsofassociates.
q

q
q

Interuniteliminationsofreceivables,payables,revenues,
expensesetc.
Theprocessathighlevelinvolvesperformanceoftaskssuch
ConsolidationofInvestmentsandaccountingforthe
as
minorityinterest
Translationsofthestatementsunderrelevantcurrencies.
ReportsGeneration

DEFINITION

Theobjectiveoftheconsolidationcomponentistocreate
consolidatedfinancialstatementsconsistingofBalanceSheet,Profit
andLossStatement,andCashFlowStatementandtoprovidethe
timelyinformationtothemanagement.ECCSsignificantly
investments.TheConsolidation
processisperformedinthe
acceleratestheconsolidationprocesswithitsautomaticfunctionsfor
ConsolidationComponentofSAPR/3ECCSmodule.
currencytranslation,interuniteliminationandconsolidationof

GLOBALPARAMETER
q

GlobalparametersareimportantsettingsforECCSthat
typicallyremainthesameforaworksession.
Theseparametersaresavedforaparticulartheuserwhen
he/shelogsoff,andareautomaticallyusedwhenhe/she
logsbackon.However,theparameterscanbechangedas
andwhenrequired.

Whenyourunafunction,theinformationsavedasayour
globalparametersareeitherproposedbydefault,orsetin
thebackground(inwhichtheycannotbespecifieddirectly
forthefunction).

Theglobalparametersaredisplayedinastatusrowatthe
topofeveryscreeninCustomizingandtheconsolidation

GLOBALPARAMETER

Consgroups

FSItem

DataMonitorConsMonitor

InfoSystem

GlobalParameter
Dimension

01

Legal

Version

100

ActualData

Year

2006

Period

012

ConsC/A

01

Plan

Ledger

AUS

AUD

Parameters

DIMENSION
q
Adimensiondefinesthespecificcharacteristicingroupreporting.Dimensions
includeconsolidationtypessuchascompanyconsolidation,businessarea
consolidation,orprofitcentreconsolidation.
q

v
q

q
q

Therequirementforconsolidationistobeabletoconsolidatefromalegal
viewandamanagementview.LegalViewwillbebasedoncompanies
Standard,Conventions&Rules
andManagementViewbasedonprofitcentres.
SAPdeliversastandarddimensionforcompaniesandastandard
dimensionforprofitcentres.Theseare:
01forcompanies
03forprofitcentres

v
v

Agivendimensioncanrepresentoneormoreconsolidationtypes.Youtypically
useonedimensionforeachconsolidationtype.Dimensionsarespecificviewson
groupreporting.Inadimension,youdefinethegroupstructureasahierarchy
ofconsolidationunitsandgroups.Youcanmanageseveraldimensionsin
parallelinthesystem.

v
v

OrganisationUnits
DimensionIndependentare
ControlDatasuchasTasksandMethods

DimensionDependentDataare
v
ConsolidatedChartofAccounts
v
ConsolidationVersion

HIERARCHY
q
Hierarchiesarestructuredsetsofconsolidationunitsand
consolidationgroups.Theyaredefinedbytheirtopmost
consolidationgroup.
q

Anyconsolidationunitorgroupcanexistinanynumberof
hierarchies.

Ineachdimension,youcandefinethehierarchylevelsandarrange
theselevelsintothedesiredsequence.Youcanthenassignthe
levelstotheconsolidationgroupsofahierarchytoclarifythe
hierarchystructure.

Eachhierarchyusesapartofthishierarchylevel.
Eachconsolidationgroupisassignedtoonlyonelevel.
Intheexample,hierarchy2consistsofthelevelsgroup,strategic
businessunit,company,businessarea,andcompany/business
area

CONSOLIDATIONGROUP

Aconsolidationgroupisauserdefinedcombinationofmultiple
consolidationunitsand/orconsolidationgroupsforconsolidation
andreportingpurposes.Itrepresentsthestructureofthegroup.
Consolidationgroupsandconsolidationunitsaredependentonthe
dimension.
Eachconsolidationunitcanbeincludedindifferentconsolidation
groups,andeachconsolidationgroupinturncanbeincludedin
differenthierarchies.

q
Sinceconsolidationgroupsaredimensiondependent,themaster
datacreatedfortheconsolidationgroupsisvalidonlyinthe
relevantdimension

CONSOLIDATIONUNITS&GROUPS

CONS
GROUP
WORLD

APAC

AUST

PARENT

NZ

EUROPE

UK

FRANCE

CONS
GROUP

CONS
UNIT

CONSOLIDATIONUNIT
Theconsolidationunitisthesmallestelementofthegroupstructurefor
whichacompleteconsolidationcantakeplace.Consolidationunitsare
theequivalentofcompanycodesinFI.Theyarelinkedinthe
consolidationhierarchyatthelowestnode.Consolidationgroupsmaybe
collectionsofvariousconsolidationunits.
Informationstoredinthemasterdataofaconsolidationunittypically
comprisesofthefollowing:
qNameandAddress
qCountry
qLanguage
qLocalCurrency
qMeansofdatatransfer
qMethodofCurrencyTranslation

CONSOLIDATEDCHARTOFACCOUNTS
q

Inordertocreateconsolidatedfinancialstatements,thetransactiondataof
alltheconsolidationunitsincludedmustbeuniformlyaggregated.Forthis
purpose,thegroupheadquartersprovidesallconsolidationunitswithoneor
moreconsolidationchartsofaccounts.Thesechartsofaccountsstructure
thefinancialstatementitemsinaccordancewiththeinternalandexternal
requirementsoftheconsolidatedfinancialstatements.Intheconsolidation
chartofaccounts,allfinancialstatementitemsarearrangedlogicallyinan
itemhierarchy.

Theconsolidationchartofaccountsisclientdependentonly.Therefore,you
canuseitindifferentdimensions.
ToallowtheintegratedtransferofreportedfinancialdatafromSAP
transactionapplications,youmustcreatealinkbetweentheG/Laccounts
andanysecondarycostelements,andtheconsolidationfinancialstatement
items.Whenrealtimeupdatingorrollupisused,theID'softhetransaction
accountsareidenticaltotheID'softheFSitems.Whenperiodicextractis
used,thefinancialstatementversionitemsandtheconsolidationitemsare

CONSIDATIONGROUP,LEDGER,VERSION

AUD

NZ

UK

VERSION100

LEDGER
IN

VERSION200

ECMCT

TOTALDATABASE

AUD

FRANCE

LEDGER
IN
EURO

FINANCIALSTATEMENTITEMS&ACCOUNT
ASSIGNMENT

ConsolidatedCOA

01

FSitem

ASSET

FSitemTypes
Debit/CreditSign

1000

BreakdownCategory

DATACOLLECTIONMETHODS

DatacollectionfromSAPSystems:
q

Realtimeupdatefromotherapplicationcomponentswithinthe
sameSAPsystem

RollupfromanFISLledger

RollupfromanotherECCScomponent

PeriodicextractfromFIGL

PeriodicextractfromR/2(planned)

DatacollectionfromnonSAPsystems:

DATACOLLECTIONMETHOD

Additional
Financial
Data

Consolidation
Task

NonSAP
Companies
Data

ExcelUpload

Realtimeupdate

ManualInput

ECCS

SAP
Companies
Data

Consolidated
Financial
Statement

FLOWOFFINANCIALDATAINCONSOLIDATION

ConsolidationwiththeECCScomponentisbasedontotalsdata.This
dataisrecordedusingvariousdatacollectionproceduresandis
storedinthetotalstableECMCT.
Additionalfinancialdatarelevantforconsolidationisalsoenteredin
separatetables.Thisadditionaldataisnotnecessarilyreportedby
consolidationunitsintheirindividualfinancialstatements.
Allpostingsmadeduringtheconsolidationprocessaresavedas
documentsinthejournalentrydatabaseECMCA.

ThetotalstableECMCTthereforeincludesthefollowing:Alldatafrom
theindividualfinancialstatements,changesoradditionstothis
datasetasaresultofanyadditionalfinancialdatareported
StandardizingentriesandConsolidationentries

CONSOLIDATEDDATABASE

Task
Ledger
consunit
version
year,period

ConsCOA
ItemCategory
SubItem

AcquisitionYear
Unitof
Measure

DocType
ConsGroup

TransCurrency
LOCALCurrency
GroupCurrency

INTERUNITELIMINATIONOFPROFIT&LOSS

YoudefinetasksandmethodsforIUeliminationsinCustomizing.You
shouldcreateataskforeachoftheinterunitconsolidationprocedures,
forexample,eliminationofinterunitpayablesandreceivablesor
revenueandexpense.Inamethod,youspecifywhichitemsaretobe
mutuallyeliminatedandhowyouwanttohandleanyresulting
differences.
YouexecuteIUeliminationtasksfromtheconsolidationmonitor.The
systemgeneratesaneliminationentryinthefollowingcases:

AconsolidationunitreportsavalueforanFSitemrequiring
elimination.
Anotherconsolidationunitisassignedasthetradingpartnerforthis
value.
Youhavespecifiedthatbothoftheaboveconsolidationunitsaretobe
includedinIUelimination.
Thesystemdifferentiateseliminationentriesaccordingtotrading
partnerrelationships,asfollows:Apairofconsolidationunitsisalways
lookedatandwithinthispairapairofFSitemsets

INTERUNITELIMINATIONOFPROFIT&LOSS

Thesystempoststhevaluesrequiringeliminationwithareversed
debit/creditsign.Aconsolidationunitandapartnerunitareposted
againstineachline.

Thedocumenttypeoftheeliminationentrydeterminesitsposting
level.

Youspecifypairsofitemsetsforinteruniteliminationin
eliminationmethodcustomizing.Youcanusemorethanonepairof
itemsetsforeachmethod

INTERUNITELIMINATION
InterunitEliminationfunctionsareexecutedinordertoneutralize
transactionsthathavetranspiredbetweencompanieswithinthegroup.
Therearevarioustypesofeliminationsthataredescribedindetailbelow.
Intercompanyreceivablesandpayablesareeliminatedsoasnotto
overstatethefiguresforthegroupasawhole.Theitemsthatare
eliminatedare:
qIntercompanyReceivables
qIntercompanyPayables

Intercompanylongtermloanstakenandgivenareeliminatedsoasnot
tooverstatethefiguresforthegroupasawhole.Theitemsthatare
eliminatedare:
qLongTermLoansGiven
qLongTermLoansTaken

Intercompanyrevenueandcostofgoodssoldareeliminatedsoasnot
tooverstatethefiguresforthegroupasawhole.Theitemsthatare
eliminatedare:
qRevenue
qCOGS

ELIMINATIONOFINTERUNITPROFITANDLOSS
(PROCEDURE)
Aggregatedbalancesheet
Fxdassts250
ICreceivables100
Inventory50

Equity280
ICpayables120
400

400
GroupBalanceSheet
Fxdassts250
Inventory50

400

Equity280
Retained20

400

DATABASEPRIORTO
INTERUNITELIMINATION

Consunit

PartnerUn
it

FSItem

Value

Receivabl
es

1000

Receivabl
es

500

Payables

-400

Payables

-1200

DATABASEAFTERINTERUNIT
ELIMINATION

FSItem

Value

Consunit

PartnerUnit

Receivables

1000

Payables

1200

OtherRevenue

200

Receivables

500

Payables

400

OtherExpenses

100

CONSOLIDATIONOFINVESTMENTS
qConsolidationofInvestmentsisafunctionusedtoeliminateshare
capitalownershipaswellasretainedearningsbetweengroup
companies,divestitures,transfersandamortizationofgoodwill.The
transactiondataisenteredusingTCodeCX21.Consolidationof
Investmentsfunction(TCode:CX57)isexecutedforthevarious
activitiesaslistedbelow:
q01FirstConsolidation
q02SubsequentConsolidation
q03AmortizationofGoodwill
q08PartialTransfer
q09TotalTransfer
q10PartialDivestiture
q11TotalDivestiture

SIMULTANEOUSCONSOLIDATION
OFINVESTMENTS

q ADVANTAGES
Detailsofallunitsareavailableforanalysingtheoverall
consolidationgroup.
Simultaneousconsolidationprocessismorestraightforwardthan
stepconsolidation.
q

DISADVANTAGES
q
Lackofclaritywhengroupsaretoolarge(toomuchdetail).
q
Parallelsubconsolidationgroupsarepossibleforreporting
purposes,butgenerallyposetheriskofbeinginconsistentwiththe
overallgroup

SIMULTANEOUSCONSOLIDATION
ConsolidationgroupwithallconsolidationUnits

P
GroupShare
OverallANI
=GroupANI
-Min.interestANI

100%

G1

80%

60%

100
80
-20

100
60
-40

S
48%
100
48 Total=188
-52

SIMULTANEOUSCONSOLIDATION
OF
INVESTMENT

P80%
60%

75%

STEPCONSOLIDATIONOFINVESTMENTS

ADVANTAGES
q

Improvedclaritywhengroupsareverylarge

DISADVANTAGES
q

Consolidationunitsofdifferentsubgroupsdonotsharecommon
details.

Whennetworklikeinvestmentstructuresareinvolved,disclosures
andcomputationsaremuchmorecomplexthaninsimultaneous
consolidations(forinstancethechangeofmethodsinthe
hierarchy,orreinterpretationofactivities).

STEPCONSOLIDATION
Hierarchicalconsolidationgroups

G1

P
GroupShare

G2

=GroupANI

188

OverallANI

80%
235
47

GroupShare

100%

OverallANI
Min.interestANI

G2

G2

=GroupANI
Min.interestANI

TOTAL=188

100%

75%

60%

100

100

100

100
0

75
25

60TOTAL=235
40

STEPCONSOLIDATIONOFINVESTMENT

P
75%

80%
60%

STEPWISESIMULTANEOUSCONSOLIDATIONOF
INVESTMENTS

q
q

Detailsofeachconsolidationunit
Stepwisesimultaneousconsolidationunitestheadvantagesof
Detailsateachlevelofconsolidation
simultaneousandstepconsolidation
ECCSsupportsstepwisesimultaneousconsolidation:

STEPWISESIMULTENEOUSCONSOLIDATION

G1

G2

G2

STEPWISESIMULTENEOUSCONSOLIDATION

GroupShareG2
100%

75% 60%

100

100 100

OverallANI
-Min.interestinG2
0

-25

-40

GroupShareG1
80%

60% 48%

-Adj.min.int.InG1
-20

-15 100Total=-47

SIMULTANEOUSCONSOLIDATION
OFINVESTMENT

P
75%

80%
60%

FINANCIALSTATEMENTITEMS
q
TheFSitemisthecentralaccountassignmentobjectofthe
consolidationsystem.Itidentifiesavalueorquantityentry
andcanbedifferentiatedwithfurthersubassignments.
q
TheFSitemtypeputsthecharacteristicsofanitemin
concreteterms,withregardtodataentry,postingand
processinginevaluations.ThefollowingFSitemtypesare
distinguished:values,totalsandtextitems.

Whereappliedindicator:HereyoudefinewhethertheFS
itembelongstotheassets,liabilities/equity,income
statementorstatisticalitems.
TheFSitemtypecanbedefinedbytheuser,forexample,

FINANCIALSTATEMENTITEMS
q
SubitemsenableyoutobreakdownFSitemsfurther.Itmay,forexample,be
necessarytoadditionallyassignfinancialstatementitemsintransferredassetswith
differenttransactiontypessothatallchangestotheitemsareshownfromthe
openingtotheclosingbalance.
Thesubitemsaregroupedintosubitemcategories,inordertodistinguishthe
transactiontypesintransferredassetsfromthoseinequity,forexample.
Onlyonesubitemcategorycanbeassignedtoaparticularfinancialstatementitemin
ECCS.
Defaultsubitemsareprovidedforeachofthesubitemcategoriesintheconsolidation
chartsofaccountssuppliedwiththesystem.

InSAPintegration,youcandefineasenderfieldforeachsubitemcategory,for
exampletransactiontypes,orcustomer'scountry.IfthedataisimportedtoECCS
fromFIorECPCA,theoriginalaccountassignmentsareconvertedtosubitemsofthe
samename.
Inthetransactionapplications,specifythattheappropriatefieldsarereadyforinput

BREAKDOWNCATEGORY
PostingstoFSitemsmaybefurtherbrokendownbySubitemsto
facilitatereporting.ThisisachievedbyassigningaBreakdownCategory
totheFSitem.Thefollowingbreakdowncategoriescabbendefinedfor
Example.
qEQTYForequityrelateditems
qINCOForintercompanyitemswhichwillbeusedforInterunit
Elimination
qASSTForallfixedassetrelateditemsacquisitionand
accumulateddepreciation
qGENForallotheritemstobebrokendownbytransaction
currency
qSTATForstatisticalitems

VERSION
q

Versionsmakeitpossibletoconsolidatefinancialdataaccordingto
differentcriteria.Financialdatatobepreparedandconsolidated
accordingtodifferentcriteriaorusingdifferentvaluation
approaches

Youcancarryoutconsolidationsindifferentconsolidationversions.
Thisenablesyoutocarryoutalternativeconsolidations,suchas
simulations,planning,restatements,andsoonparalleltothe
consolidationoftheactualdata.

Youcan,forexample,usedifferentversionstomanage,
consolidateandcomparedifferentreportingdataforcomparisons
andsimulations.
q
Youcanopennewversionsatanytime

VERSION
THEFIELDLENGTHAVAILABLEFORNAMINGOFVERSIONSISTHREE.
EXAMPLESOFCONSOLIDATIONVERSION:
CONSOLIDATIO
NVERSION
100

DESCRIPTION

ActualVersion
ThisisaNORMALversion
Balanceswillbecarriedforwardintothenewyearforthisversion
Copyingofdatafromthisconsolidationversiontoanotherisallowed[usefulsecond
versioncreatedforsimulations]Alltaskswillreferencethespecialversion100[Actual
Version]

300
LocalVersion[usedforlocalGAAPreporting]
ThisiswilleitherbeanADDONversionandreferencesversion100asitsbaseversion,
or,willbeanormalversionwiththedatabeingcopiedfromversion100
Balanceswillbecarriedforwardintothenewyearforthisversion
Copyingofdatafromthisconsolidationversiontoanotherisallowed[usefulsecond
versioncreatedforsimulations]
Atthisstagealltaskswillreferencethespecialversion100[ActualVersion].Thismay
change.
200
BudgetVersion
ThisisaNORMALversion
Balanceswillbecarriedforwardintothenewyearforthisversion
Copyingofdatafromthisconsolidationversiontoanotherisallowed[usefulsecond
versioncreatedforsimulations]
Alltaskswillreferencethespecialversion200[BudgetVersion

USEOFDIFFERENTVERSIONS

Version1consistsoftheconsolidatedstatementsaccordingtoUS
Exampleoftheuseofadd
onversions
GAAP.
Version2consistsofadditionalfinancialdataand/ormanualor
q
automaticpostings.
Version2reflectsJapaneseGAAPinconjunctionwithversion
q
DrilldownReportingandtheReportWriter
q

Whenthereportingfunctionsuseanaddonversion,thedataofall
referencedversionsareautomaticallyused,aswell.
ConsolidationfunctionsandtherestoftheInformationSystem:

q
q

Alwaysworkwiththedataoftheirversion
Havenorelationshiptothereferenceddataofotherversions

USEOFDIFFERENTVERSIONS

Youcancarryoutsimulationstoanalysethedifferenteffectsof:

q
q
q

Differentvaluationoptions
Exchangerates
Restatements
Differentreportingdata(actual/plan)

Usingtheversionconceptyoucan,forexample,combineyour
versionsforactualandplandatawithalternativecurrency
translationmethods

LEDGER
Containstransactionfiguresanddocumentsshowingthechangesinthe
valuesandquantitiesresultingfromaccountingtransactions.Thevaluesof
transactionfiguresaresavedin16periodsaswellasinoneperiodforthe
balancecarriedforward.
Youassignaledgertoeachconsolidationgroupinthemasterrecordofthe
consolidationgroup.Thecurrencyoftheledgerdeterminesthecurrencyin
whichtheconsolidationgroupscarriedintheledgerreporttheirfinancial
data

q
q
q

Transactioncurrency
Currencyoftheconsolidationunit
Ledgercurrency.Theledgercurrencyspecifiesthecurrencyofthe
ThedataintheECMCTtotalstablecanbemanagedinthreecurrencies:
consolidationgroup.

Youcanalsomanagetheledgervaluesasquantities(theunitofmeasureis
definedinthebreakdowncategory).
Example:

YouwanttoconsolidatetwoconsolidationgroupsinUSDandEURO.You
needtwoledgersforthis.Atgrouplevelyoucopythevaluesfromthe
EUROledgerintotheUSDledger.
SAPdeliversthestandardledger"1C"forconsolidation.Thisledgerisnot
foruseinalivecustomersystem.Pleasecreateanewledger(using
ledger"1C"asacopytemplate).

LEDGER

Ledger

LedgerName

PI

ConsolledgerAPACAustralia.Currency(AUD)

P2

ConsolledgerAPACNewZealand.Currency
(NZD)

FLEXIBLEUPLOADFROMNONSAPSYSTEM

q
q

Youusethismethodifoneormoreunitsdoesnotuseany
integration,butadministertheirreportedfinancialdataonPC.
Youcanstartthedatacollectionbothforasingleunitandaswell
asforagroup.
Reporteddata
Youcanstartthedatacollectiondirectlyinthedatamonitor,when
yousupplythemasterdataoftheconsunitswiththefollowing
information:
logicalfilename,serverselection,uploadmethod
Thesystemonlytransfersthedatastreams,whichcorrespondto
theglobalparametersandrefertotheunittobeedited.Otherdata
streamsofthefilearenottakenintoaccount.
YoucanalsotransferthemasterdataandtheCustomizingof
productgroupsfromafile.
Youcanuploadstandardizingentries.Adocumentisgeneratedper
combinationofledger,consolidationchartofaccounts,dimension,
version,periodandconsolidationunit.

STANDARDISEDENTRY

qSometimesaccountingpracticesfollowedbygroupcompaniesincertain
regionsdonotconformtocorporatepolicies.Inordertocreatea
commongroundforallcompaniesinthegroupsomeadjustmentsneed
tobemadeinConsolidation.Theseadjustmentsarecalled
Standardizingentries.Themannerinwhichstandardizingentriesare
passedisquitesimilartojournalsinFI,exceptthatthelineitemsare
postedtoFSitems(insteadofGLaccountsinFI).

qStandardizingentriesarevalidinallconsolidationgroupscontainingthe
consolidationunitthatispostedagainst

CURRENCYTRANSLATION
q

Thecurrencytranslationtaskenablesyoutotranslatefinancialdata
reportedbyconsolidationunitsintheirlocalcurrencyintothecurrency
oftheconsolidationgroup.
Currencytranslationisbasedontranslationmethods.Youcandefine
severalmethodsfortranslatingdatareportedbyyourconsolidation
units.Youcanassigneveryconsolidationunitbytimeperiodand
version.
Thetypeofcurrencytranslationyouusedependsontherelationships
betweenyourcorporategroupanditsindividualconsolidationunits
(functionalcurrency).
Youcandefineanyofthecommonlyusedtranslationmethodsforyour
chartofaccounts(temporalmethod,currentratemethod,andso
on).
Differentfinancialstatementitemsetsareusuallytranslatedusing
differentexchangerates.Youusevariouscombinationsofthecurrency
translationkeyandtheexchangerateindicatortodeterminethese
exchangerates.
Thecurrencytranslationkeydeterminesthebasecurrencyfor
translation,thetableusedtofindtheexchangerate,andthe
procedureforcalculatinggroupcurrencyvalues.
Thecurrencytranslationkeysarefixedandcannotbechanged

DATAMONITOR

qYouusetheDataMonitortoruntheActivitiesforcollectingand
PreparingthefinancialdatareportedbyyourConsolidationunits.In
consolidation,theseActivitiesarecalledTask.

qATaskgroupinaCollectionofTaskwhichisassignedtoadimension.A
TaskGroupisassignedtooneormanyConsolidationGroups

qTheDataMonitordisplaystheHierarchyoforganisationunitsallthe
waydowntotheleveloftheConsolidationUnits.Thismeansyoucan
runtheTaskfortheconsolidationGroupsaswellastheConsolidation
Unit

DATAMONITOR

Dimension

Datamonitor
TaskGroup

VALIDATION
TheconceptofuserdefinedvalidationisemployedinmanySAP
applications.

ValidationsareavailableinadditiontothestandardchecksintheECCS
postingtransaction.Youcanrunvalidationwhenprocessingthe
q
following: Documentheader
q

Individualdocumentline

Completedocument

Validationforaconsolidationunittypicallytakesplaceafterdata
collection(inlocalcurrency)andcurrencytranslation(intogroup
currency).

Validationacrossconsolidationunitsordimensionsisessentialfor
ensuringreconcileddatainlegalandmanagementconsolidation
q

DOCUMENTTYPEINCONSOLIDATION
q
ECCSsupportsawiderangeofautomaticpostings.Youcanalsopost
standardizingandconsolidationentriesmanually.Postingsareclassifiedby
meansofdocumenttypes,enablingasimpleanalysisandthedistinction
betweendifferentbusinessfunctions.
q

Documenttypesareusedtoassignspecificattributestoconsolidationentries.
Itispossibletouseconsolidationtaskspecificdocumenttypesthatcanbe
employedinthereportsandvalidations
Thesystemautomaticallygeneratesjournalentries(financialstatement
balancingadjustmentsanddeferredincometaxes).
Inthisway,youcancontrolthespecialitemsfordeferredtaxesbetter,
independentlyoftherespectivedocumenttype.Apartfromthat,with
documenttypeswhicharelargerthanorequalto20,youcandefinea
clearingitemforcrossconsolidationunitspostings(onlyfortheseposting
levelscanacrossconsolidationunitpostingtakeplace).
Whenyouwanttospecifyselecteditemsforthedocumenttype,thenenteran
itemforthedebitandcreditpostings.
Youneedtousedifferentdocumenttypestodistinguishbetweenmanualand

BALANCECARRYFORWARD
qAtyearendconsolidationbalancesarecarriedforwardtothenext
year.B/SbalancesarecarriedforwardtothemselveswhileP&L
balancesaretransferredtotheUnappropriatedRetainedEarnings
qNote:ThereisaCarryForwardBalancesfunctioninFIalso(Tcode:
item
F.16),whichhasnobearingonthistransaction.Inotherwords,
executingthecarryforwardtransactioninFIdoesnotautomatically
carryforwardbalancesinConsolidation.
qEverymonth,theRetainedEarningsfunction(TCode:CXCL)should
berunforeachconsolidationunit,whichpoststhecurrentmonths
RetainedearningstoitemsREANIB/SandREANII/S
qAttheendoftheyear,whentheBalanceCarryForwardfunctionis
executed,thefigurefromRetainedEarningsgetscarriedforwardto
UnappropriatedRetainedEarningsitemtofacilitateConsolReporting.

RETAINEDEARNINGS

qEverymonthend,theretainedearningsneedstobecalculatedand
postedtotheCurrentYearRetainedEarningsitemsintheBalance
SheetandIncomeStatementsuchthatbothbalanceindividually.
Theseitemsare:

qRetainedEarningsAnnualNetIncomeBalanceSheet:531200

qRetainedEarningsAnnualNetIncomeI/S:990400

qThereisnodocumentnumbercreated,ithitsthetotalsdatabase
directly.Anysubsequentpostingsgeneratedautomaticallyby
Consolidationfunctionswouldposttotheseitemsifthereisan
imbalancebetweenB/SandI/Sintheconsolentry.

POSTINGLEVEL
ThePostingLevelStandardizespostingsintheConsolidationsystem.
ExamplesofdifferentTypeofPostinglevelsareasfollows:
qSpace:Financialdatafromrealtimeupdate
q08:ItemSubstitutionbasedonPostingLevelSpace,00,
and01.
q23&24:TwosidedConsolidationEntries
q02,12,22,24:EntriesarevalidforspecificConsolidationGroup

POSTINGLEVEL

Nongroupdependent

Groupdependent

Adjustingentry

Divestitureentry

Reporteddata

Standardizingentries10
Twosidedelimination
entries
Groupdependent
eliminationentries

12
02

0001

20

22

30

POSTINGANDDOCUMENTTYPES

qPostinginConsolidationLedgeraredifferentiatedbydocumentType

qEachdocumenttypeisassignmenttoasinglenumberrangefora
particularversion

qPostinglevelsareassignedtodocumenttype

qEachDocumentTypeshouldbeusedforOneTaskOnly

POSTINGANDDOCUMENTTYPES
DocumentTypes
(1)

SpecialFSitems
(3)

Numberranges
(2)

Tasks
(4)

Posting
ECMCT

Totalreports

ECMCA

Document
Analysis

RECLASSIFICATIONS

qReclassificationsareadjustmententriesbetweenbalancesheetand/or
incomestatementitems.Thatis,thevaluesofthefinancialstatement
(FS)itemsarereclassified

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