Cash Flow
Input
Loan Changes Input (10 000 & 20 000)
Files: P_INPUT_02.xml / P_INPUT_02.xlsx / UI_P_INPUT_02.xml
This input template is used for entering changes in loans for the cash flow statement. The template is related to the company income statement and balance sheet of document series 10 000 (and 20 000).
Enter only the balance at the end of the period using the loan accounts on the balance sheet, and the changes in the loan accounts for cash flow statement using CF accounts. Enter the changes in loans in the unit currency and as cumulative figures (from the beginning of the financial year).
The loans are divided into non-current and current sections, and external and internal loans are separated. Liabilities cover also the financial leasing debts and capital loans.
Enter the changes in internal loans by counter units using the account statement function (drill-down). Note that the total amount on internal account does not update when saving, the total shows only after you refresh or re-open the template.
Data is saved to document series 10 000. The opening balance is automatically transferred from the previous year (from document series 10 000).
When entering changes to the input template, only the loan withdraws and repayments paid in cash are reported in the investing or financial activities in the cash flow statement. At the top of the input template there are CHECK accounts which show if changes have been entered to loan accounts.
Loan Changes Input, Company Adjustments (110 000 & 120 000)
Files: P_INPUT_02B.xml / P_INPUT_02.xlsx / UI_P_INPUT_02B.xml
This input template is used for entering changes in loans for the cash flow statement. The template is related to the adjustments to company income statement and balance sheet of document series 110 000 (and 120 000).
Document series 120 000 is used for saving changes in internal transactions related to document series 110 000. When entering data to external and internal accounts, use the same principles as for document series 10 000 and 20 000. Enter cumulative figures in the unit currency.
Figures from document series 10 000, the total unit data of document series 10 000 and 110 000, and the previous annual closing from document series 110 000 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.
Loan Changes Input, Company FAS Adjustments (410 000 & 420 000)
Files: P_INPUT_02C.xml / P_INPUT_02.xlsx / UI_P_INPUT_02C.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.
Adjustments to Company Cash Flow St. (810 000)
Files: P_INPUT_03.xml / P_INPUT_03.xlsx / UI_P_INPUT_03.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.
The input template opens by default with the option Hide zero rows. Enter data as cumulative values in the unit currency. The data is saved to document series 810 000.
The input template rows correspond to the reporting rows of the indirect cash flow statement.
-
The first data column of the template shows the opening balance for active period from the reporting year and document series 800 100 (10 000) and 801 100 (110 000).
Note that the cash flow report uses the opening document series (800 100 and 801 100) of the reporting period. If these do not match with the opening period, the input template totals do not match with the cash flow report totals. If the opening balance is transferred to period 0 and the "Cash flow opening documents" run has been executed for the reporting period, such mismatch should not exist.
The second data column shows the balance at the end of the reporting period from document series 10 000 and 110 000.
The Change of period column shows the cumulative change between the opening and closing balance of the reporting year. This is created as a formula summing up the previous two columns.
Adjustments to the cash flow are entered to column G, and the total impact to the cash flow is shown in column H. When the non-cash items have been entered (doublesided entries) and eliminated correctly from the cash flow, the total shown at end of the input template should be 0.
The "Other adjustments" input template is typically used for eliminating the following items:
Reversal of the change in fair value
Reversal of the change in derivatives, and possibly allocation to the cash flow from the related hedged item or to other preferred cash flow item
Reversal of the transactions entered directly to the equity
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.
FAS Adjustments to Company Cash Flow St. (815 000)
Files: P_INPUT_03B.xml / P_INPUT_03.xlsx / UI_P_INPUT_03B.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.
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.
Reports
Company Statement of Cash Flows
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.
Cash Flow Check Report
Files: P_REPORT_10B.xml, P_REPORT_10.xlsx / UI_P_REPORT_10B.xml
This report is a company report for checking and analyzing the results of cash flow adjustments.
The report includes the same rows and row sets (indirect and direct) as the cash flow statement, as well as the reconciliation of the opening and closing cash flows and the cash flow statement in total.
The first column shows the reported cash flow and the following columns show the first column divided into different document series: the opening balance, income statement and balance sheet, and different adjustments. The opening balance columns (D-E) are hidden by default.
The data is retrieved from the selected period to all columns, excluding the opening balance with opening balance rates.
Company Statement of Cash Flows, Monthly (Cumulative/Periodical)
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):