Consolidation
Input
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.
Other Entries to Consolidated Cash Flow, FAS Adjustments (874 000)
Files: BW_IT702.xml / BW_input 70000 all periods.xlsx / / UI_P_IT702_874000.xml
This input template is used for group level elimination for consolidated cash flow. The input template is a copy of the Clausion default template and works similarly to the input template for document series 70 000, except that the entries are saved to document series 874 000.
Reports
Consolidated Income Statement (FAS)
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. 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 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.
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 Balance Sheet (FAS)
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. 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 reallocate items to accounts included in the FAS reporting.
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 (FAS)
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 Statement of Cash Flows by Unit (FAS)
Files: P_REPORT_07.xml / P_REPORT_07.xlsx / UI_P_REPORT_07.xml
This report shows the consolidated cash flow for the selected active period, year, and data type.
The group currency and cumulative values are used by default in the report.
The report shows the data entered to all entry levels below the selected consolidation level by columns, the total of the selected entry levels (the cash flows and cash flow adjustments of individual units), all group eliminations in one column, and the group total data.
By default, the report opens with the "Indirect" row set. If you want to perform a check between the direct and indirect cash flow accounts, change the row set to "Basic row set".
Note that formatting may be lost in the report when a lot of input units are generated.
Consolidated Statement of Cash Flows by Unit, Unit Data in Input Currency (FAS)
Files: P_REPORT_07B.xml / P_REPORT_07.xlsx / UI_P_REPORT_07B.xml
This report shows the consolidated cash flow for the selected active period, year, and data type. The 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. The total of the selected entry levels (the cash flows and cash flow adjustments of individual unit), eliminations and group total data 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, units total, on the Advanced Options tab.
Note that, when currency selection is other than group currency (or EUR or selected units currency) translation differences might shown in the cash and equivalents reconciliation, because of ARD calculation (Automatic Rate Difference calculation). According to the ARD calculation, unit sums are first converted to group currency for the input accounts and after that to the chosen currency. (For more information about ARD calculation, refer to Clausion Administrator's Online Help.)
For example, in case where units are reported in USD and the currency selection is changed from group currency to USD, unwanted amount appears to the reconciliation rows because of ARD3186P.
The difference is acceptable and it can be ignored, there is no need to correct it manually.
All Entries by Document Series (FAS)
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.
Consolidated Key Indicators (FAS)
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 (FAS)
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.
Consolidated Statement of Cash Flows (FAS)
Files: P_REPORT_05.xml / P_REPORT_05.xlsx / UI_P_REPORT_05.xml
This report shows the consolidated cash flow for the selected active period, year, and data type. The cumulative cash flow of the corresponding period (second column) and the cumulative cash flow to the end of year (third column) of the previous year are shown for reference.
The group currency is the default reporting currency.
By default, the report opens with the "Indirect" row set. 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.
Consolidated Statement of Cash Flows by Unit (FAS)
Files: P_REPORT_07.xml / P_REPORT_07.xlsx / UI_P_REPORT_07.xml
This report shows the consolidated cash flow for the selected active period, year, and data type.
The group currency and cumulative values are used by default in the report.
The report shows the data entered to all entry levels below the selected consolidation level by columns, the total of the selected entry levels (the cash flows and cash flow adjustments of individual units), all group eliminations in one column, and the group total data.
By default, the report opens with the "Indirect" row set. If you want to perform a check between the direct and indirect cash flow accounts, change the row set to "Basic row set".
Note that formatting may be lost in the report when a lot of input units are generated.
Consolidated Statement of Cash Flows by Unit, Unit Data in Input Currency (FAS)
Files: P_REPORT_07B.xml / P_REPORT_07.xlsx / UI_P_REPORT_07B.xml
This report shows the consolidated cash flow for the selected active period, year, and data type. The 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. The total of the selected entry levels (the cash flows and cash flow adjustments of individual unit), eliminations and group total data 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, units total, on the Advanced Options tab.
Note that, when currency selection is other than group currency (or EUR or selected units currency) translation differences might shown in the cash and equivalents reconciliation, because of ARD calculation (Automatic Rate Difference calculation). According to the ARD calculation, unit sums are first converted to group currency for the input accounts and after that to the chosen currency. (For more information about ARD calculation, refer to Clausion Administrator's Online Help.)
For example, in case where units are reported in USD and the currency selection is changed from group currency to USD, unwanted amount appears to the reconciliation rows because of ARD3186P.
The difference is acceptable and it can be ignored, there is no need to correct it manually.
Cash Flow Check Report (FAS)
Files: P_REPORT_10.xml, P_REPORT_10.xlsx / UI_P_REPORT_10.xml
This report is a group 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.
The second sheet of the report shows the effect of group elimination documents on cash flow: the first column shows the total group eliminations as in the Consolidated Statement of Cash Flows by Unit report, the following columns break down the cash flow effect by type of elimination.
Consolidated Statement of Cash Flows, Monthly (Cumulative/Periodical) (FAS)
Files: P_REPORT_27.xml / P_REPORT_27.xlsx / UI_P_REPORT_27.xml
Monthly cash flow 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):
Income Statement, Balance Sheet and Key Indicators, Monthly (FAS)
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.