Cash Flow Reporting Process

Prerequisites

Check that the following tasks have been completed before beginning the cash flow reporting tasks:

• The cash flow opening documents have been updated. This is an administrator's task which should be performed at the opening of a year (see section Yearly and Monthly Tasks).

• Income statement and balance sheet data has been entered (see section Income Statement and Balance Sheet Process):

  • Checks: the continuity of equity (incl. minority interest), non-current assets and deferred tax from the previous financial statement as well as increases and deductions (for example, internal transactions have been offset). Check reports are in the default user interface under role Consolidation.

Company-level cash flow reporting (tasks under Company)

1. Enter loan changes using the following templates:

   • Loan Changes Input

2. Check the cash flow and the results of cash flow adjustments using the following templates:

   • Company Statement of Cash Flows, Direct Method

   • Company Statement of Cash Flows, Indirect Method

   • Cash Flow Check Report

3. If necessary, enter other adjustments:

   • Adjustments to Company Cash Flow St. (810 000)

Group-level cash flow reporting (tasks under Consolidation)

1. Enter loan changes using the following templates:

   • If required, save the entries to the notes accounts using the input tasks for Other entries (document series 70 000). See section Eliminations.

2. Enter adjustments for company arrangements.

   The effect of the arrangements should be reported as a net cash flow in a specific item (differs by arrangement type) of the cash flow statement. The goal of the adjustment entries is to transfer the effect of balance item changes at the arrangement date from each of the relevant cash flow item to the one item.

   • Eliminations of acquired businesses:

     • Balance Sheet of Acquired Company (830 000)

     • Group Elimination Adjustments for Acquired Company (835 000)

   • Eliminations of disposed businesses:

     • Balance Sheet of Disposed Company (840 000)

     • Group Elimination Adjustments for Disposed Company (845 000)

   • Other arrangements (for example, companies that have merged or left):

     • Balance Sheet Items of Other Company Arrangements (850 000)

     • Group Elimination Adjustments for Other Company Arrangements (855 000)

   • Change in ownership, proportional consolidation:

     • Change in Ownership, Proportional Consolidation, Adjustments to CF (860 000)

     • Group Elimination Adjustments for Change in Ownership, Proportional Consolidation, Adjustements to CF (865 000)

3. Check and analyze with a cash flow report if there are entries that are not correctly directed. If the statement matches and looks correct, the adjustment input tasks do not need to be used. If necessary, enter the adjustments:

   • Other Entries to Consolidated Cash Flow (870 000)