Company

Input

FAS Adjustments to Company IS and BS, Cum 1 Per. (410 000 & 420 000)

Files: P_INPUT_101D.xml, P_INPUT_101.xlsx / UI_P_INPUT_101D.xml

Document series 410 000 is used to adjust a unit's financial statement to correspond to the Finnish Accounting Standards (FAS). Document series 420 000 is used for internal transactions related to document series 410 000.

When entering data to external and internal accounts, use the same principles as for document series 10 000 and 20 000 (see section Input IS and BS, Cum, 1 Period (10 000 & 20 000)). Enter cumulative figures in the unit currency.

Figures from document series 10 000, 110 000, the total unit data of document series 10 000, 110 000, and 410 000, and the previous annual closing from document series 410 000 are reported as additional information.

Loan Changes Input, Company FAS Adjustments (410 000 & 420 000)

Files: P_INPUT_102D.xml / P_INPUT_02.xlsx / UI_P_INPUT_102D.xml

This input template is used for entering changes in loans for the cash flow statement. The template is related to the FAS adjustment to company income statement and balance sheet of document series 410 000 (and 420 000).

Document series 420 000 is used for saving changes in internal transactions related to document series 410 000. When entering data external and internal accounts, use the same principles as for document series 10 000 and 20 000. Enter cumulative figures in the unit currency. The data is saved to document series 410 000.

Figures from document series 10 000 and 110 000, total unit data of document series 10 000, 110 000 and 410 000 and the previous annual closing from document series 410 00 are reported for reference.

If there are several input units whose entries you want to save only to one unit, the input sheet can be changed so that all report columns include data of consolidation unit. The change is done by changing the value of <dimension type="dim00"> parameter. By default, the value is %PARENT_0%, which means that the data in report columns is retrieved from input unit level. In the following example if you change the value for example to %PARENT_1% the reporting data is retrieved from 100 German Entity Total level, but the adjustments can be saved only to one input unit.

Units_parent_parameter

FAS Adjustments to Company Cash Flow St. (815 000)

Files: P_INPUT_103B.xml / P_INPUT_103.xlsx / UI_P_INPUT_103B.xml

This input template is used to adjust those non-cash items from company cash flow which are not automatically eliminated. You can also change where certain items are shown in the cash flow statement.

In addition to document series 10 000 and 110 000, this input template also includes document series 410 000 (FAS adjustment to company IS and BS), and CF adjustments made with document series 810 000.

The input template opens by default with the option Hide zero rows. Enter data as cumulative values in the unit currency. Data is saved to document series 815 000.

The first data column shows the opening balance for active period from the reporting year and document series 800 100 (10 000), 801 100 (110 000), and 804 100 (410 000).
The second data column shows the balance at the end of the reporting period for document series 10 000, 110 000, and 410 000.
The Change of period column shows the cumulative change between the opening and closing balance of the reporting year.
The Ignored from total: CF other entries, 810 000 column shows figures entered to document series 810 000 (the column is grouped by default).
The next column is reserved for adjustments saved to document series 815 000.
The last column shows the total effect on the cash flow.

The input template rows correspond to the reporting rows of the indirect cash flow statement.

If company level FAS cash flow is necessary when document series 410 000 (FAS adjustments) is in use, document series 815 000 must also be used in the Clausion FAS Package.

FPM_IFRS_img13

Notes Input, Company FAS Adjustments (410 000 & 420 000)

Files: P_INPUT_04C.xml / P_INPUT_04.xlsx / UI_P_INPUT_04C.xml

This input template is used for entering notes for e.g. deferred taxes, contingencies, and tax-base reconciliation for FAS adjustments to a unit's financial statement (document series 410 000).

Enter data as cumulative figures in the unit currency and only to document series 410 000. This also applies to some intragroup type data, for example, contingencies given on behalf of a group company. Input to internal accounts is saved to document series 120 000 using drill down input.

Figures from document series 10 000, 110 000 and the total unit data of document series 10 000, 110 000, and 410 000 and the previous annual closing from document series 410 000 are reported as additional information.

Units_parent_parameter

Reports

Company Income Statement (FAS)

Files: P_REPORT_01B.xml / P_REPORT_01.xlsx / UI_P_REPORT_01B.xml

This report shows the cumulative income statement for the selected period, year, and data type (first column). Cumulative figures for the period from the previous year (second column), change from previous year (%), and the previous annual closing are shown for reference. Two last columns may be hidden with grouping functionality. Use row set "Basic row set" to check IFRS only accounts that are not included in the FAS account, and IFRS account included in the FAS account. Check totals for both of these appear in the bottom of the report, when basic row set is selected, and both totals should be zero in FAS reporting. Use FAS adjustment input templates to re-allocate items to accounts included in the FAS reporting.

Unit currency, cumulative type of data and the global parameter %FINSTMT_FAS% for document series selection are used by default in the report. Note, that any internal transactions and other adjustments between the cost centers of a company are taken into account, thus it is important to consider which counter unit to use for group-level eliminations and adjustments to avoid them being shown in company-level reporting.

You can change the default options on the Advanced Options tab.

Company Balance Sheet (FAS)

Files: P_REPORT_12B.xml / P_REPORT_12.xlsx / UI_P_REPORT_12B.xml

This report shows the balance sheet for the selected period, year, and data type (first column). Figures for the period from the previous year (second column), change from previous year (%), and the previous annual closing are shown for reference. Two last columns may be hidden with grouping functionality. Use row set "Basic row set" to check IFRS only accounts that are not included in the FAS accounts, and IFRS account included in the FAS accounts. Check totals for both of these appear in after assets and equity and liabilities totals, when basic row set is selected, and both totals should be zero in FAS reporting. Use FAS adjustment input templates to re-allocate items to accounts included in the FAS reporting.

Unit currency, cumulative type of data, and the global parameter %FINSTMT_FAS% for document series selection are used by default in the report. Note, that any internal transactions and other adjustments between the cost centers of a company are taken into account, thus it is important to consider which counter unit to use for group-level eliminations and adjustments to avoid them being shown in company-level reporting.

You can change the default options on the Advanced Options tab.

Company Statements, Input Series as Columns (FAS)

Files: P_REPORT_02D.xml / P_REPORT_02.xlsx / UI_P_REPORT_02D.xml

This report shows the data entered to input series as columns. Unit currency, cumulative type of data and the global parameter %FINSTMT_FAS% are used by default in the report. Note that, usually only the company document series (10 000, 110 000 and 410 000) contain data for which the counter unit is the same unit, and therefore the other document series are not shown. You can change the default options on the Advanced Options tab.

If both the 310 000 and 410 000 document series are used in the IFRS Package, the total does not represent neither the IFRS or FAS data for the company. By default, only the 310 000 document series is included in the company's reports.

Company Statement of Cash Flows (FAS)

Files: P_REPORT_05B.xml / P_REPORT_05.xlsx / UI_P_REPORT_05B.xml

This report shows the company cash flow for the selected active period, year and data type. By default, the report is shown in the unit currency.

The cumulative cash flow for the period from the previous year (second column) and the cumulative cash flow from the previous annual closing (third column) are shown for reference.

By default, the report opens by with the 'Indirect' cash flow row set, but it is also possible to view the report with direct cash flow.

If you want to perform a check between the direct and indirect cash flow accounts, change the row set to 'Basic row set'. The net cash flow from operating activities of these two methods must match and the check result should be 0.

If there is a difference in the cash flow, the report includes several checkup accounts to help in finding it. To view these accounts, ungroup the rows (click + at the beginning of the row)

Cash flow is made up from sum accounts. To drill down to an input account level, double-click the account (column A).

If the reported unit is a proportional consolidation unit and there has been a change in ownership, there is an amount show in exchange rate differences even though the report is in unit currency. This is due to entries in cash and cash equivalents (change in ownership) and is acceptable.

Company Statement of Cash Flows, Monthly (Cumulative/Periodical) (FAS)

Files: P_REPORT_27B.xml / P_REPORT_27.xlsx / UI_P_REPORT_27B.xml

Monthly cashflow report shows fixed 12 periods of cash flow data, which can be either cumulative or periodical. In the default user interface there are dedicated tasks for cumulative and periodical data. The Type of data selection is defined in the user interface definition of the task and the selection is disabled.

Because of the possibility of two different types of data (cumulative/periodical), report contains also two reconciliation calculations (change from the beginning of the reporting period to the end of the period: one for cumulative data and the other for periodical data. The reconciliation calculation is determined by the row set. When reporting cumulative data, 'Indirect (cumulative)' or 'Direct (cumulative)' should be chosen as a row set. And correspondingly when periodical data is reported, compatible row sets are 'Indirect (periodical)' and 'Direct (periodical)'.

Reconciliation calculation (periodical / cumulative):

Reconciliation for Internal Transactions with Counter Units

Files: BW_RT103.xml / BW_ReconciliationReport.xlsx / UI_BW_RT103_IFRS_AllInternal.xml and UI_BW_RT103_FAS_AllInternal.xml

The report is as the Reconciliation report for internal transactions report with the difference that only document series 20 000, 120 000 and 320 000 are selected. Also All internal transactions for unit is selected by default so it is possible to compare selected unit's internal transactions to counter units entries.