Cash Flow

The CONSOLIDATION role has rights for the templates listed in this section.

Other Entries to Consolidated Cash Flow (870 000)

Files: BW_IT702.xml / BW_input 70000 all periods.xlsx / / UI_P_IT702_870000.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 870 000.

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

Company Arrangements

Balance Sheet of Acquired Company (830 000)

Files: P_INPUT_05.xml / P_INPUT_05.xlsx / UI_P_INPUT_05.xml

This input template is used to enter the balance sheet data of an acquired unit or business at the time of the acquisition. The data is saved to document series 830 000.

The data is included in the cash flow statement reports in order to remove the change in balance items caused by the acquisition. In other words, the cash flows, for example, a change in net working capital consist of the change in the balance value after the acquisition.

In the cash flow reporting of the acquired unit, the net cash flow relating to the acquisition consists of only the cash and cash equivalents at the time of the acquisition. This item is reported outside the net cash flow (consists of sections for operating cash flow, investments, and financing) in the reconciliation section for cash balance change.

If the acquired business is recorded as part of a unit that existed already in the consolidation, note that also document series 835 000 entries must be saved for matching unit level reporting (includes other related entries, for example, the equity effect removal, acquisition cost and goodwill).

The same balance data may also be reported in the notes for financial statements relating to the acquisitions. We recommend that only arrangements which should be included in this notes section are saved with this task. For example, document series 850 000 should be used for internal mergers.

First data column of the template includes cumulative balance values of the arrangement from previous period. Input of changes from previous period to the data of the arrangement is entered to the second data column. Cumulative arrangement balances adjusted from the selected periods cash flow statement are calculated in the third column. If selected period is period 1, the previous year closing balances show in the first data column, but they are not included in the cumulative data of selected year. The 4th column is a report column, that shows the unit balance sheet data, which usually is helpful in entering correct arrangement balances.

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

Balance Sheet of Disposed Company (840 000)

Files: P_INPUT_05B.xml / P_INPUT_05.xlsx / UI_P_INPUT_05B.xml

This input template is used to enter balance sheet data of a disposed unit or business at the time of the disposal. The data is saved to document series 840 000.

The data is included in the cash flow statement reports in order to remove the change in balance items caused by the disposal. In other words, the cash flows, for example, a change in net working capital consist of the change in the balance value until the disposal.

In cash flow reporting of the disposed unit, the net cash flow relating to the disposal consists of only the cash and cash equivalents at the time of the disposal. This item is reported outside the net cash flow (consists of sections for operating cash flow, investments, and financing) in the reconciliation section for cash balance change.

If the disposed business was recorded as part of a unit that still exists in the consolidation, note that also document series 845 000 entries must be saved for matching unit level reporting (includes other relating entries, for example, the equity effect removal and sales prize).

The same balance data may also be reported in the notes for financial statements relating to the disposals. We recommend that only arrangements which should be included in this notes section are saved with this task. For example, document series 850 000 should be used for internal mergers.

Units_parent_parameter

Balance Sheet Items of Other Company Arrangements (850 000)

Files: P_INPUT_05C.xml / P_INPUT_05.xslx / UI_P_INPUT_05C.xml

This input template is used to enter balance sheet data for other company arrangements (included in the cash flow statement). The data is saved for document series 850 000.

Enter new balance items as positive amounts and decreases as negative amounts. For example, when a subsidiary is merged with the parent company:

Enter the balance of the subsidiary at the time of the merger as negative figures (decreases from the point of view of the subsidiary).
Enter the balance of the parent company as new items (positive figures).

First data column of the template includes cumulative balance values of the arrangement from previous period. Input of changes from previous period to the data of the arrangement is entered to the second data column. Cumulative arrangement balances adjusted from the selected periods cash flow statement are calculated in the third column. If selected period is period 1, the previous year closing balances show in the first data column, but they are not included in the cumulative data of selected year. The 4th column is a report column, that shows the unit balance sheet data, which usually is helpful in entering correct arrangement balances.

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.

Change in Ownership, Proportional Consolidation, Adjustments to CF (850 000)

Files: P_INPUT_08.xml / P_INPUT_08.xslx / UI_P_INPUT_08.xml

The entries to cash and cash equivalents of cash flow relate to consolidation method, but show on company reports on cash balances reconciliation. Otherwise the company level cash flows are reportable on a period when the percentage has changed.

This input template is used in case of change in ownership in a proportional consolidation unit. This sheet saves the adjustment to cash and cash equivalents (SUM3186P) arising from changes in ownership in proportional consolidation to Document series 850 000 (Other arrangements). Before saving this template you must:

define a new percentage of ownership/consolidation to unit
excecute Input Data Calculation to cash flow opening documents.

After these steps amounts are shown in change-column (H). If the input sheet is not saved, note of this shows on the header rows.

The figures to be recorded shall be retrieved for the off-balance-sheet sub-accounts in column H using the formulas; therefore, they will appear in the column even if the template is not saved. If the template is not saved, a message is displayed in cell H1. The text is deleted when the template is saved and the Refresh function is performed after saving.

Group Elimination Adjustments for Acquired Company (835 000)

Files: P_INPUT_06.xml / BW_input 70000 all periods.xlsx / UI_P_INPUT_06_835000.xml

This input template is used to enter group elimination adjustments for an acquired company (included in the cash flow statement). The data is saved for document series 835 000.

Input currency is the input currency of the unit of each row. If you enter several currencies in same document, save and refresh to check that the entries in group currency are "in balance" in columns W to AI (debit=credit).

For acquisition or new entries due to other arrangements, enter reverse signs compared to period closing.

The items to enter include, for example, the following:

Acquisition cost
Equity eliminations at the date of acquisition
Goodwill and other allocations recorded at acquisition
Reversal of appropriations at the date of acquisition

Group Elimination Adjustments for Disposed Company (845 000)

Files: P_INPUT_06.xml / BW_input 70000 all periods.xlsx / UI_P_INPUT_06_845000.xml

This input template is used to enter group elimination adjustments for a disposed company (included in the cash flow statement). The data is saved for document series 845 000.

For disposals or other removals, use the signs used for eliminations before disposal which no longer exist in consolidation.

The items to enter include, for example, the following:

Historical acquisition cost
Equity eliminations at the date of disposal
Remaining goodwill and other allocations as at the date of disposal
Reversal of appropriations at the date of disposals

Group Elimination Adjustments for Other Company Arrangements (855 000)

Files: P_INPUT_06.xml / BW_input 70000 all periods.xlsx / P_INPUT_06_855000.xml

This input template is used to enter group elimination adjustments for other company arrangements (included in the cash flow statement). The data is saved for document series 855 000.

For removals, use the signs that would be used if the entries we still made.

For a merger with the group, the items to enter include, for example, the following:

Historical acquisition cost of shares
Equity eliminations at the date of the merger
Merger profit/loss

Reports, Cash Flow

Consolidated Statement of Cash Flows

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

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

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.

FPM_IFRS_img59

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

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)

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)'.