Income Statement, Balance Sheet and Notes
Eliminations
Minority Interests 1+12 Periods (30 000)
Files: BW_IT301.xml / BW_input 30000 series example.xlsx / UI_BW_IT301.xml
The Clausion default task and template for consolidation (non-controlling interest and proportional consolidation) entries are used. For more information, refer to Automatic Non-Controlling Interest Entries(NCI) in Clausion Input and Report User's Online Help.
Minority Interests 1+12 Periods (130 000)
Files: BW_IT301.xml / BW_input 30000 series example.xlsx / UI_BW_IT301_130000.xml
The Clausion default task and template for consolidation (non-controlling interest and proportional consolidation) entries are used. For more information, refer to Automatic Non-Controlling Interest Entries (NCI) in Clausion Input and Report User's Online Help.
Minority Interests 1+12 Periods (430 000)
Files: BW_IT301.xml / BW_input 30000 series example.xlsx / UI_BW_IT301_430000.xml
The Clausion default task and template for consolidation (non-controlling interest and proportional consolidation) entries are used. For more information, refer to Automatic Non-Controlling Interest Entries (NCI) in Clausion Input and Report User's Online Help.
Reversal of Tax-based Provisions (32 000)
Files: P_INPUT_10.xml / P_INPUT_10.xlsx / UI_P_INPUT_10.xml
This input sheet calculates entries (based on company's to IS and BS), which are needed to record all the reversals of tax-based reserves into equity and deferred tax liability. The template includes formulas that calculate the entries to be made by the input unit. By saving the template, these entries are saved. By running the input sheet calculation for the template, it is possible to save the entries for all group companies at once (other alternative is open the template and save it manually). Entries are saved to document series 32 000. The counter unit for the entries is the one the admin has set to CODIM00UNIT_TAXBASEDPROVISION - global parameter, and it must be within the reported consolidated level.
Note that separate template is needed for each reported consolidated level if several exist in the same database. In each template set the required counter unit code (or new global parameter you have created) as dimensionudid value of dimension (codim00) in settings of all relevant datacolumns. Tip: use search (codim00) to find all relevant columns.
The sheet takes also into account changes in tax and consolidation percentages. The unit currency and cumulative type of data are used by default.
Reversal of Tax-based Provisions (132 000)
Files: P_INPUT_10B.xml / P_INPUT_10.xlsx / UI_P_INPUT_10B.xml
This input sheet calculates entries (based on company's adjustments to IS and BS), which are needed to record all the reversals of tax based reserves into equity and deferred tax liability. The template includes formulas that calculate the entries to be made by the input unit. By saving the template, these entries are saved. By running the input sheet calculation for the template, it is possible to save the entries for all group companies at once (other alternative is open the template and save it manually). Entries are saved to document series 132 000 and functions are similarly to the input template for Reversal of Tax-based Provisions (32 000).
Reversal of Tax-based Provisions (432 000)
Files: P_INPUT_10C.xml / P_INPUT_10.xlsx / UI_P_INPUT_10C.xml
This input sheet calculates entries (based on company's FAS adjustments to IS and BS), which are needed to record all the reversals of tax based reserves into equity and deferred tax liability. The template includes formulas that calculate the entries to be made by the input unit. By saving the template, these entries are saved. By running the input sheet calculation for the template, it is possible to save the entries for all group companies at once (other alternative is open the template and save it manually). Entries are saved to document series 432 000 and functions are similarly to the input template for Reversal of Tax-based Provisions (32 000).
Input of Margin and Tax Rates for Internal Margins in Inventories (40 000)
Files: BW_IT402.xml / BW_IntMargins_Inventories_margins.xlsx / UI_BW_IT402.xml
The Clausion default template is used for entering the internal margins and tax percentages by asset account-seller-buyer combination. The margin percentage may change periodically, but typically the same percentage is used for the year or quarter.
The consolidator must gather the margin information, for example through e-mail as the seller unit does not have access to this input template (unless the seller also has 'write' access to the buyer unit).
Values for Tax percent opening period, Tax percent active period, margin percent opening period, and Inventory value opening period are transferred in Opening Balance Transfer. If the tax percent for active period has been changed manually and the opening balance transfer is repeated, the changed tax percent is over-written and has to be changed again.
For more information, refer to Saving Margin and Tax Percents (Seller) in Clausion Input and Report User's Online Help.
Eliminations of Internal Margins in Non-current Assets (50 000)
Files: BW_IT501.xml / BW_IntMargins_NCassets.xlsx / UI_BW_IT501.xml
This template is used for eliminating changes in internal margins. The Clausion default template and task definitions are used. For more information, see Card Functionalities – Eliminations of Equity Investments and Internal Margins in Non-Current Assets in Clausion Input and Report User's Online Help.
Eliminations of Equity Investments (60 000)
Files: BW_IT601.xml / BW_MutualShareholdings.xlsx / UI_BW_IT601.xml
This template is used to enter and manage subsidiary ownerships and changes in them. The Clausion default template and task definitions are used. For more information, see Card Functionalities – Eliminations of Equity Investments and Internal Margins in Non-Current Assets in Clausion Input and Report User's Online Help.
Investments Accounted for Using the Equity Method 1 Period (80 000)
Files: BW_IT701.xml / BW_input 70000 series example.xlsx / UI_P_IT701_80000.xml
This input template is used for entering consolidation entries of entities consolidated by equity method.
The template is a copy of the Clausion default template and functions similarly to the input template for document series 70 000, except that the entries are saved to document series 80 000.
Investments Accounted for Using the Equity Method 1+12 Periods (80 000)
Files: BW_IT702.xml / BW_input 70000 all periods.xlsx / UI_P_IT702_80000.xml
This input template is used for entering consolidation entries of entities consolidated by equity method for all periods (0-12) at the same time.
The template is a copy of the Clausion default template and functions similarly to the input template for document series 70 000 1+12 input sheet, except that the entries are saved to document series 80 000.
Other Entries, Translation Reserve (170 000)
Files: BW_IT702.xml / BW_input 70000 all periods.xlsx / UI_P_IT702_170000.xml
This input template is used for transferring the translation differences from equity reserves to translation reserve.
The entries are recorded to the 'Reclassifications between classes' accounts (for example, 225880P and 210880P) in equity reserves. After recording the entries, the 'Translation differences' check account (for example, 225009P) should equal to 0.
The entries in document series 170 000 are recorded in group currency to a group currency company, for example, the elimination unit of the group. The counter unit is the currency unit itself. The amounts to be entered can be picked from Changes in Equity and Continuity Check report. It is advisable to use the following accounts:
Transfer Account in Equity |
Counter Account in Translation Reserve |
|---|---|
203750P |
210425P |
205275P |
210420P |
205175P |
210430P |
205775P |
210432P |
205575P |
210435P |
205376P |
210410P |
205476P |
210400P |
225890P |
210440P |
225880P |
210880P |
The input template is a copy of the Clausion default template and functions similarly to the input template for document series 70 000, except that the entries are saved to document series 170 000.
Other Entries, Fixed 1 Period (70 000)
Files: BW_IT701.xml / BW_input 70000 series example.xlsx / UI_BW_IT701.xml
This template is used for entering elimination rows that are not created with other eliminations templates, for example, as internal transactions or eliminations of equity investments.
The unit currency and cumulative type of data are used by default.
The average rate difference entries are automatically calculated if the balance and income rates differ for the entry period. For example, the average rate difference of profit or loss is calculated to Translation difference, income statement/balance sheet account, average difference 210200P.
The system makes an automatic entry to account Profit/loss for the period 231000P. This entry is shown as additional information after saving and refreshing the input template. The input type for this row is "Calculated", and the data in the additional information column cannot be modified after saving. These rows are not included in the check amount "Total entries" above the euro column.
Entries in the same currency should be even. If one entry is in unit currency (to account 300000P 5.000 SEK) and the counter entry is done in euro (to account 700100P 500 EUR), the exchange rate between these is the balance sheet rate, as the translation difference from the average rate to account 210200P will be done automatically. Always check euro amounts after saving and refreshing the template.
When the opening balance transfer is done for the next financial year, the system automatically transfers the closing balances to the opening balance accounts also for document series 70 000 and 72 000.
Other Entries, Temporary 1 Period (72 000)
Files: BW_IT701.xml / BW_input 70000 series example.xlsx / UI_P_IT701_72000.xml
This input template is a copy of the Clausion default template and functions similarly to the input template for documents series 70 000, except that the entries are saved to document series 72 000.
Other Entries, Fixed 1+12 Periods (70 000)
Files: BW_IT702.xml / BW_input 70000 all periods.xlsx / UI_BW_IT702.xml
This is a default Clausion template that is used for entering data for all periods (0-12) at the same time.
Other entries are always entered in the unit currency and as cumulative data.
If you have transferred the opening balances from the previous year and the data is valid without any changes for the reporting period, you need to save the data on the input template for every reporting period after the exchange rates have been entered. This is required for currency amounts to be converted correctly to group currency and for automatic calculation for translation differences.
See also Other Entries, Fixed 1 Period (70 000).
Other Entries, Temporary 1+12 Periods (72 000)
Files: BW_IT702.xml / BW_input 70000 all periods.xlsx / / UI_P_IT702_72000.xml
This input template is a copy of the Clausion default template and functions similarly to the input template for document series 70 000 1+12 periods input sheet, except that the entries are saved to document series 72 000.
Other Entries, FAS Adjustments 1+12 Periods (470 000)
Files: BW_IT702.xml / BW_input 70000 all periods.xlsx / / UI_P_IT702_470000.xml
This input template is a copy of the Clausion default template and functions similarly to the input template for document series 70 000 1+12 periods input sheet.
Reversal of Tax-based Provisions1+12 Periods (32 000)
Files: BW_IT702.xml / BW_input 70000 all periods.xlsx / UI_P_IT702_32000.xml
This input template is a copy of the Clausion default template and functions similarly to the input template for document series 70 000 1+12 periods input sheet, except that the entries are saved to document series 32 000. The template may be used for manually adjusting the entries made by the on period task/template dedicated for the same document series.
Reversal of Tax-based Provisions 1+12 Periods (132 000)
Files: BW_IT702.xml / BW_input 70000 all periods.xlsx / UI_P_IT702_132000.xml
This input template is a copy of the Clausion default template and functions similarly to the input template for document series 70 000 1+12 periods input sheet, except that the entries are saved to document series 132 000. The template may be used for manually adjusting the entries made by the on period task/template dedicated for the document series,
Reversal of Tax-based Provisions 1+12 Periods (432 000)
Files: BW_IT702.xml / BW_input 70000 all periods.xlsx / UI_P_IT702_432000.xml
This input template is a copy of the Clausion default template and functions similarly to the input template for document series 70 000 1+12 periods input sheet, except that the entries are saved to document series 432 000. The template may be used for manually adjusting the entries made by the on period task/template dedicated for the same document series.
Notes Input, Eliminations (190 000)
Files: P_INPUT_09.xml / P_INPUT_09.xlsx / UI_P_INPUT_09.xml
This input template is used for saving notes accounts reconciliation entries relating to eliminations (e.g. tax base reconciliations). Input sheet is opened at consolidation level and it generates all input units. Units' tax rate are retrieved to the input sheet. At the top of the input sheet is a report area, where it is possible to drill down to elimination vouchers allocated to unit. This input sheet must be saved to all units that have allocated elimination entries. Additionally, tax rates have to be saved for input units. These steps ensure correct balance for account T900000P.
Units that have allocated elimination entries can be checked from Notes Accounts by Input Unit report by selecting only elimination document series, after which the input sheet can be opened only for these units.
Check Reports
Consolidated Financial Statement by Unit
Files: P_REPORT_02.xml / P_REPORT_02.xlsx / UI_P_REPORT_02.xml
This report shows the data entered to all entry levels below the selected consolidation level by columns, the total of the selected entry levels (the individual financial statements and individual financial statement adjustments), all group eliminations in one column, and the group total data.
The report is classified as a consolidated / group-level report, and the level you select from the organization hierarchy should be a consolidation level. Note that by default only those eliminations are taken into account in which both the unit and the counter unit are under the selected consolidation level. If you want to include all entries allocated to the selected organization unit regardless of what the counter unit of the entry is, select the All entries allocated to unit option for the report.
By default, the report shows the entry-level units. The report cannot be used for reporting legal companies unless they are all entry level companies.
The document series for the group total (first data column) and eliminations (second data column) are defined with global parameters in the report's XML file. The global parameter for the group total is %FINSTMT_FAS% as default and the for the eliminations %FINSTMT_ELIMINATIONS_FAS%.
The document series for the company columns (third data column and onward) are defined in the report's user interface definitions.
By default, the group currency is the reporting currency, the data type is ACT, the type of data is cumulative, and the reporting hierarchy is "structure1". You can change the reporting currency (if several currencies are used) and other default options on the Advanced Options tab.
The report includes some check lines. Check account BALANCEFP shows the difference between the income statement and balance sheet.
The cash flow reconciliation check accounts show the difference between the loan change accounts and the balance sheet. These check lines are shown by default, but they can be hidden by grouping.
Note that formatting may not work correctly with all columns when generating a lot of feeder units.
Note that formatting may not work correctly with all columns when generating a lot of feeder units.
Consolidated Financial Statement by Unit, Unit Data in Input Currency
Files: P_REPORT_103B_FAS.xml / P_REPORT_02.xlsx / UI_P_REPORT_02B.xml
This report shows the data entered to all entry levels below the selected consolidation level by columns in unit currency, so that each unit reconciles in its own input currency. Unit currency must be chosen on the Advanced Options tab. Units total, eliminations and group total are reported in group currency by default.
For group levels where currency is other than group currency, you can change the currency used in columns for group total, eliminations, companies total, on the Advanced Options tab.
Note that when currency selection is other than group currency, unit data is still reported in unit currency and translation differences are shown only in companies total, eliminations and group total columns.
Otherwise the functionality of the report is the same as in Consolidated Financial Statement by Unit report.
All Selected Accounts by Unit
Files: P_REPORT_04.xml / P_REPORT_04.xlsx / UI_P_REPORT_04_ACCHIER04P.xml
This report includes the same columns as the Consolidated Financial Statement by Unit. All income and balance accounts in the default hierarchy are generated. Input level accounts are formatted with blue font.
The report is classified as a consolidated/group-level report, and the level you select from the organisation hierarchy should be a consolidation level. Note that by default only those eliminations are taken into account in which both the unit and the counter unit are under the selected consolidation level. If you want to include all entries allocated to the selected organisation unit regardless of what the counter unit of the entry is, select the All entries allocated to unit option for the report.
All Selected Accounts by Document Series
Files: P_REPORT_128.xml / P_REPORT_128.xlsx / UI_P_REPORT_128_FAS.xml
The report generates all sub accounts of the selected sum account(s). By default, account and balance sheet accounts are selected. The columns are generated with the document information defined on the Advanced options tab. By default, FINSTMT_FAS global parameter documents have been selected. These default values are defined in the user interface task.
The sum rows in the report's workbook are highlighted by conditional formatting. Conditional formatting accounts are retrieved from the database dynamically when the report is opened, meaning that the report can be used with all data types.
The report is classified as a consolidated/group-level report, and the level you select from the organisation hierarchy should be a consolidation level. Note that by default only those eliminations are taken into account in which both the unit and the counter unit are under the selected consolidation level. If you want to include all entries allocated to the selected organisation unit regardless of what the counter unit of the entry is, select the All entries allocated to unit option for the report.
All Entries by Document Series
Files: P_REPORT_02C.xml / P_REPORT_02.xlsx / UI_P_REPORT_02C.xml
This report is a group and company report in which the effect of company and elimination documents to the consolidated income statement and balance sheet is shown by columns.
By default, the data is reported in the group currency, the type of data is cumulative, the data type is ACT, and the document series selection is the global parameter %FINSTMT_FAS%.
Note that only those eliminations from the elimination document series are taken into account in which both the unit and the counter unit are under the selected consolidation level. If you want to include all entries allocated to the selected organization unit regardless of what the counter unit of the entry is, select the All entries allocated to unit option for the report.
Changes in Equity and Continuity Check
Files: P_REPORT_08.xml / P_REPORT_08.xlsx / UI_P_REPORT_08.xml
The report presents changes in equity by reserve. At the top of the report, before the reserve-specific review, there is a summary of equity continuity. The information is cumulative and reported in the Group's currency.
The first data column (C) shows the amounts for the end of the previous year, the second data column (D) shows the opening amounts for the selected year and in the third data column (E) presents the amounts for the selected period.
The fourth data column has two control formulas for continuity analysis:
The first formula compares the ending balance of the previous financial year (1st data column: period 12 / %YEAR CODE -1%) and the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%).
The second formula compares the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%) and the opening amount of the selected period (3rd data column: %PERIOD CODE% / % YEAR CODE%).
By default, columns show the document series of the FINSTMT_FAS parameter. The default value for document series is defined in the task's user interface definition and can be changed on the Advanced -tab.
Changes in Equity and Continuity Check by Unit and Document Series
Files: P_REPORT_08B.xml / P_REPORT_08.xlsx / UI_P_REPORT_08B.xml
The report presents changes in equity by reserve; on the first tab (Sheet1) by unit and on the second tab (Sheet2) by document series. At the top of the report, before the reserve-specific review, there is a summary of equity continuity. The information is cumulative and reported in the Group's currency. In the default presentation, all entries are allocated to units.
If 'all entries allocated to unit' selection is removed, the selected unit data (first columns) shows the same data as in the corresponding changes and continuity report with that tasks default selections. Also the generated unit columns now do not include elimination entries, where counter unit is not the same unit. With changing the document series selection, it is possible to report e.g. only the series that always are allocated to the unit level. Removing all entries allocated selection is logical for viewing by document series especially, when report is opened from sub-group level and user does not want to see eliminations, when their counter unit is not part of the sub-group.
The first data column shows the amounts for the end of the previous year, the second data column shows the opening amounts for the selected year and in the third data column presents the amounts for the selected period.
The fourth data column has two control formulas for continuity analysis:
The first formula compares the ending balance of the previous financial year (1st data column: period 12 / %YEAR CODE -1%) and the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%).
The second formula compares the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%) and the opening amount of the selected period (3rd data column: %PERIOD CODE% / % YEAR CODE%).
By default, columns show the document series of the FINSTMT_FAS parameter. The default value for document series as well as selection of allocating all entries to units are defined in the task's user interface definition and can be changed on the Advanced tab.
Changes in Non-Current Assets and Continuity Check
Files: P_REPORT_03.xml / P_REPORT_03.xlsx / UI_P_REPORT_03.xml
The report presents changes in the balance sheet items of non-current assets. At the top of the report, before the balance sheet item review, there is a summary of the acquisition cost of the balance sheet items and the accumulated depreciation. The information in the report is cumulative and presented in the Group's currency.
The first data column (C) shows the amounts for the end of the previous year, the second data column (D) shows the opening amounts for the selected year and in the third data column (E) presents the amounts for the selected period.
The fourth data column has two control formulas for continuity analysis:
The first formula compares the ending balance of the previous financial year (1st data column: period 12 / %YEAR CODE -1%) and the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%).
The second formula compares the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%) and the opening amount of the selected period (3rd data column: %PERIOD CODE% / % YEAR CODE%).
By default, columns show the document series of the FINSTMT_FAS parameter. The default value for document series is defined in the task's user interface definition and can be changed on the Advanced tab.
Changes in Non-Current Assets and Continuity Check by Unit and Document Series
Files: P_REPORT_03B.xml / P_REPORT_03.xlsx / UI_P_REPORT_03B.xml
The report presents changes in the balance sheet items of non-current assets; on the first tab (Sheet1) by unit and on the second tab (Sheet2) by document series. At the top of the report, before the balance sheet item review, there is a summary of the acquisition cost of the balance sheet items and the accumulated depreciation. The information in the report is cumulative and presented in the Group's currency.
If 'all entries allocated to unit' selection is removed, the selected unit data (first columns) shows the same data as in the corresponding changes and continuity report with that tasks default selections. Also the generated unit columns now do not include elimination entries, where counter unit is not the same unit. With changing the document series selection, it is possible to report e.g. only the series that always are allocated to the unit level. Removing all entries allocated selection is logical for viewing by document series especially, when report is opened from sub-group level and user does not want to see eliminations, when their counter unit is not part of the sub-group.
The first data column shows the amounts for the end of the previous year, the second data column shows the opening amounts for the selected year and in the third data column presents the amounts for the selected period.
The fourth data column has two control formulas for continuity analysis:
The first formula compares the ending balance of the previous financial year (1st data column: period 12 / %YEAR CODE -1%) and the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%).
The second formula compares the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%) and the opening amount of the selected period (3rd data column: %PERIOD CODE% / % YEAR CODE%).
By default, columns show the document series of the FINSTMT_FAS parameter. The default value for document series as well as selection of allocating all entries to units are defined in the task's user interface definition and can be changed on the Advanced tab.
Note that formatting may not work correctly with all columns when generating a lot of feeder units.
Notes Accounts Report by Unit
Files: P_REPORT_11.xml / P_REPORT_11.xlsx / UI_P_REPORT_11.xml
This report is used in tax reconciliation for checking unit level and eliminations input.
All selected entries allocated to units are shown by default. Eliminations and unit total columns are hidden because eliminations are allocated to units. The selected document series has an effect on the unit and unit total columns.
The tax-base reconciliation check sums are not valid until the taxes based on the income statement of the financial year have been entered to the documents for account T900000P.
The data is reported in the group currency by default, you can change the reporting currency (if several currencies are used) on the Advanced Options tab.
Notes Accounts Report by Unit, Unit Data in Input Currency
Files: P_REPORT_11J.xml / P_REPORT_11.xlsx / UI_P_REPORT_11J.xml
This report is used in tax reconciliation for checking unit level and eliminations input.
All selected entries allocated to units are shown by default in unit currency. Unit currency must be chosen on the Advanced Options tab. The hidden columns for elimination and units total are reported in group currency, as well as the group total column.
For group level where currency is other than group currency, you can change the currency used in columns for group total, eliminations, units total, on the Advanced Options tab.
Otherwise the functionality of the report is similar with the Notes Accounts Report by Unit.
Changes in Notes Accounts and Continuity Check
Files: P_REPORT_17.xml / P_REPORT_17.xlsx / UI_P_REPORT_17.xml
This report is used for checking the continuity of notes accounts. The accounts included in the report are Loan changes (CF) accounts and Deferred taxes specifications (N-accounts). The information is cumulative and reported in the Group's currency.
The first data column (C) shows the amounts for the end of the previous year, the second data column (D) shows the opening amounts for the selected year and in the third data column (E) presents the amounts for the selected period.
The fourth data column has two control formulas for continuity analysis:
The first formula compares the ending balance of the previous financial year (1st data column: period 12 / %YEAR CODE -1%) and the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%).
The second formula compares the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%) and the opening amount of the selected period (3rd data column: %PERIOD CODE% / % YEAR CODE%).
By default, columns show the document series of the FINSTMT_FAS parameter. The default value for document series is defined in the task's user interface definition and can be changed on the AdvancedOptions tab.
Changes in Notes Accounts and Continuity Check by Unit and Document Series
Files: P_REPORT_17C.xml / P_REPORT_17.xlsx / UI_P_REPORT_17C.xml
This report is used for checking the continuity of notes accounts; on the first tab (Sheet1) by unit and on the second tab (Sheet2) by document series. The accounts included in the report are Loan changes (CF) accounts and Deferred taxes specifications (N-accounts). The information is cumulative and reported in the Group's currency. In the default presentation, all entries are allocated to units.
If 'all entries allocated to unit' selection is removed, the selected unit data (first columns) shows the same data as in the corresponding changes and continuity report with that tasks default selections. Also the generated unit columns now do not include elimination entries, where counter unit is not the same unit. With changing the document series selection, it is possible to report e.g. only the series that always are allocated to the unit level. Removing all entries allocated selection is logical for viewing by document series especially, when report is opened from sub-group level and user does not want to see eliminations, when their counter unit is not part of the sub-group.
The first data column shows the amounts for the end of the previous year, the second data column shows the opening amounts for the selected year and in the third data column presents the amounts for the selected period.
The fourth data column has two control formulas for continuity analysis:
The first formula compares the ending balance of the previous financial year (1st data column: period 12 / %YEAR CODE -1%) and the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%).
The second formula compares the opening amount of the selected year (2nd data column: period 0 / %YEAR CODE%) and the opening amount of the selected period (3rd data column: %PERIOD CODE% / % YEAR CODE%).
By default, columns show the document series of the FINSTMT_FAS parameter. The default value for document series as well as selection of allocating all entries to units are defined in the task's user interface definition and can be changed on the AdvancedOptions tab.
Income Statement, Balance Sheet and Key Indicators, Monthly
Files: P_REPORT_26.xml / P_REPORT_26.xlsx / UI_P_REPORT_26.xml
This report shows the monthly development of financial statements and key indicators on the same sheet. The report includes the same rows and row sets as Income statement and Balance sheet reports.
By default, the group currency is the reporting currency, the data type is ACT and the reporting hierarchy is "structure1". The Income area is reported in periodical data by default, but you can change the option in the Advanced Options tab. The Balance and key indicators are reported in cumulative values.
Internal Inventories and Margins Used for Eliminations
Files: BW_RT401 / BW_IntMargins_report.xlsx / UI_BW_RT401.xml
Default Clausion report for viewing all data entered for the elimination of internal margins in inventories (amount, margin percent, and tax percent).
Reconciliation Report for Internal Transactions
Files: BW_RT103.xml / BW_ReconciliationReport.xlsx / UI_BW_RT103_FAS_ACCHIER0P.xml
This report includes 4 sheets for checking from different angles how the input internal transactions reconcile, and whether they require adjusting.
The first sheet shows totals by unit pairs for selected and previous period. To view units' input rows click plus sign on the left from unit pair total row.
The report opens on the second sheet by default, where totals are shown by account group. It is possible to reconcile account group totals to reconciliation accounts' consolidated data. Opening the row grouping shows difference within the account group by unit pair, leaving the input row level as the next level. Data columns in this sheet include input data in selected currency and in input currency.
The third sheet shows by default the same unit pair totals as the first sheet, but opening the row grouping shows also account group totals by unit pair. Opening the next level show input level data rows.
The last sheet shows the internal transactions by unit pairs and by account groups, all periods of the active year.
By default, all entries are included where unit and counter unit are within the selected (consolidated level) unit. The report includes internal transactions from the input account level from document series 20 000, 23 000, 120 000, 123 000, 420 000, and423 000. The data is cumulative.
The internal transactions by unit pairs are shown by account groups (for more information about account groups, see Clausion Administrator's Online Help). Also external accounts are shown on the report according to the account groups they are connected to.
When the opening balance transfer is done for the active year, the closing balance from period 12 of the previous year is shown as the opening balance for period 0 for the active year also for document series 20 000, 120 000, and 320 000 (if document series 420 000 is used, a new customer-specific task needs to be added for it).
The same signs are used as in accounting. Note that intragroup notes accounts (e.g. loan changes) are shown only on the last sheet of the reconciliation report.
If the internal transactions of a unit need to be adjusted due to reconciliation, the adjustments must be done to the intragroup document series 20 000, 120 000, or 420 000 in the unit's income statement and balance sheet. Also it is possible to leave the difference on reconciliation account, and also change place of the reconciliation difference in Financial statements by Other Eliminations task using "Transfer of reconciliation" accounts.
Account 231 000P Profit/loss for the period is not shown on the report, because the input type calculated is not retrieved.
Accelerated Depreciation and Tax-based Provisions
Files: P_REPORT_21.xml / P_REPORT_21.xlsx / UI_P_REPORT_21.xml
This report is used for checking the saved entries and to verify that the reversals of tax-based reserves have been recorded according to latest actuals.
The report shows the data made by input unit, calculated reversal entries and compares them to the elimination entries.The report generates all input units under the selected consolidation level. The data is reported in the unit currency, and the type of data is cumulative.
The first column (D) shows the opening amounts from the period 0, the second column (E) amounts from the the end of the period, and the third (F) calculated entries based on input unit's financial statements. The column G and H shows the saved data from the elimination inputs. The check column (I) compares columns F and H and shows the possible differences between calculated entries and eliminations.
When there is a difference between calculated entries and eliminations, check if changes have been made to units after saving eliminations. Then, save the elimination sheet again in order to correct the entries.
The following table describes the calculation of entries (column F):
Row |
Calculation |
|---|---|
990600P Change in deferred tax liability |
Tax % * change in P/L (cumulative accelerated depreciation and provisions) + change in the opening amount of deferred tax liability due to change in tax percent. |
980000P Change in cumulative accelerated depreciation |
Change of cumulative accelerated depreciation recognised in document series 10 000, 30 000, 110 000, 130 000, 410 000, 430 000 |
980100P Change in tax-based provisions |
Change of tax-based provisions recognised in document series 10 000, 30 000, 110 000, 130 000, 410 000, 430 000 |
995000PMinority interests in net income |
Minority interests based on change in P/L. Minority interests is calculated when 'Full consolidation' is defined as consolidation method of the unit. |
225000P Retained earnings, opening amount |
Previous year's share of cumulative accelerated depreciation and provisions, tax and consolidation percents are retrieved from period 0 (like in the end of previous year) |
Acquisition and disposal of subsidiary (Retained earnings) |
Change due to change in ownership. In the elimination of equity investment, the sum must be added to the equity at the time of acquisition. |
239010P Minority interests, opening amount |
The opening amount of Minority interests is calculated from the amount of cumulative accelerated depreciation and tax-based provisions accumulated before reporting year; tax and consolidation percents are retrieved from period 0. |
239320P Acquisition and disposal of subsidiary |
The balance of account 225310P with the opposite sign. |
239390PMinority interests in net income |
The balance of account 995000P with the opposite sign. |
240000P Cumulative accelerated depreciation |
Cumulative accelerated depreciation recognised in document series 10 000, 30 000, 110 000, 130 000, 410 000, 430 000 with the opposite sign. |
245000P Tax-based provisions |
Tax-based provisions recognised in document series 10 000, 30 000, 110 000, 130 000, 410 000, 430 000 with the opposite sign. |
260010P Deferred tax liability, opening amount |
Deferred tax liability of cumulative accelerated depreciation and tax-based provisions accumulated before reporting year; tax and consolidation percents are retrieved from period 0. |
260076P Deferred tax liability, Change in ownership, proportional consolidation |
Change in deferred tax liability due to change in ownership in proportional consolidation. |
260040P Deferred tax liability, period change through profit/loss |
The balance of account 990600P with the opposite sign. |
Not Completely Eliminated Internal Transactions due to Proportional Consolidation
Files: P_REPORT_1020_FAS.xml / P_REPORT_1020.xlsx / UI_P_REPORT_1020_FAS.xml
This report shows the total of uneliminated amounts in internal accounts due to proportional consolidation. With this report it is possible to check which items are left and reconcile the balance. The items are shown in unit counter unit level and also the consolidation percentages are shown, so it is easy to verify, that the correct percentage has been used for the elimination correction in series type 23. For unit pairs in which one of the units is consolidated with the proportional consolidation method, the elimination is calculated using the consolidation percentage of the proportionally consolidated unit. If both units of the unit pair are proportionally consolidated, the elimination is calculated according to the lower consolidation percentage.
The report includes internal transactions from the input account level from document series 20 000, 120 000,420 000. Note that also internal transactions entered to normal accounts are also shown in the report.
By default the type of data is cumulative and account selection is ACCHIER0P.
Reports
Consolidated Income Statement
Files: P_REPORT_01.xml / P_REPORT_01.xlsx / UI_P_REPORT_01.xml
This report shows the cumulative income statement for the selected active period, year, and data type (first column). The cumulative figures from the corresponding period of the previous year (second column), change from previous year (%), and the cumulative figures of the previous annual closing are shown for reference. Two last columns may be hidden with grouping functionality.
By default, the group currency is the reporting currency, the data type is ACT, the type of data is cumulative, and the document range is defined with the global parameter %FINSTMT_FAS%. The cash flow document series are not included.
You can change the default options on the Advanced Options tab.
The report is classified as a consolidated / group-level report, and the level you select from the organization hierarchy should be a consolidation level. Note that by default only those eliminations are taken into account in which both the unit and the counter unit are under the selected consolidation level. If you want to include all entries allocated to the selected organization unit regardless of what the counter unit of the entry is, select the All entries allocated to unit option for the report.
Consolidated Income Statement, Quarter and Year-to-Date
Files: P_REPORT_19.xml / P_REPORT_19.xlsx / UI_P_REPORT_19.xml
This report shows the cumulative income statement for the last 3 periods and cumulative for the selected period, year and data type (columns G and L). The data from the corresponding period of the previous year (columns J and M), change from previous year (%) and the cumulative figures of the previous annual closing are shown for reference. By default, the group currency is the reporting currency, the data type is ACT, the type of data is cumulative, and the document range is defined with the global parameter %FINSTMT_FAS%. The cash flow document series are not included. Periods from which to select are 3, 6, 9 and 12.
You can change the default options on the Advanced Options tab.
Consolidated Balance Sheet
Files: P_REPORT_12.xml / P_REPORT_12.xlsx / UI_P_REPORT_12.xml
This report shows the balance sheet for the selected active period, year, and data type (first column). The figures from the corresponding period of the previous year (second column), change from previous year (%), and the cumulative figures of the previous annual closing are shown for reference. Two last columns may be hidden with grouping functionality.
By default, the group currency is the reporting currency, the data type is ACT, the type of data is cumulative, and the document range is defined with the global parameter %FINSTMT_FAS%. The cash flow document series are not included.
You can change the default options on the Advanced Options tab.
The report is classified as a consolidated / group-level report, and the level you select from the organization hierarchy should be a consolidation level. Note that by default only those eliminations are taken into account in which both the unit and the counter unit are under the selected consolidation level. If you want to include all entries allocated to the selected organization unit regardless of what the counter unit of the entry is, select the All entries allocated to unit option for the report.
Consolidated Other Notes
Files: P_REPORT_09.xml / P_REPORT_09.xlsx / UI_P_REPORT_09.xml
This report shows the consolidated notes; deferred tax and contingencies. The document range is defined with the global parameter %FINSTMT_FAS% and the data is reported in the group currency.
The first data column shows the current period, and the data from the same period of the previous year and the previous annual closing are shown for reference.
The report opens with "Basic row set" by default. Row sets are available for the deferred tax, contingencies, tax base reconciliation, and sales split. For the deferred tax assets and liabilities, only sum accounts are included in the report (according to the official requirements for annual reporting).
Consolidated Key Indicators
Files: P_REPORT_20.xml / P_REPORT_20.xlsx / UI_P_REPORT_20.xml
This report shows consolidated key indicators. The document range is defined with the global parameter %FINSTMT_FAS% and the data is reported in the group currency.
The first data column shows the current year period 12, and the data from the same period of the previous year (second column) and the year before that (third column) are shown for reference.
Consolidated Key Indicators, Quarter and Year-to-Date
Files: P_REPORT_18.xml / P_REPORT_18.xlsx / UI_P_REPORT_18.xml
This report shows consolidated key indicators. The document range is defined with the global parameter %FINSTMT_FAS% and the data is reported in the group currency. Periods from which to select are 3, 6, 9, and 12.
This report shows the consolidated cumulative comprehensive income for the last 3 periods and cumulative for the selected period, year, and data type (columns G and L). The data from the corresponding period of the previous year (columns J and M), change from previous year (%), and the cumulative figures of the previous annual closing are shown for reference.