Comparative Adjustments of Standard Implementation

Input

Input IS and BS, Cum, Comparative Adjustments, 1 Period (510 000 & 520 000)

Files: P_INPUT_101E.xml / P_INPUT_101.xlsx / UI_P_INPUT_101E.xml

This template is used for adding comparative adjustments of new standards to units financial statements. Document series 510 000 is used for adding adjustments for external transactions and document series 520 000 for internals.

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 and 310 000, the total unit data of document series 10 000, 110 000, 310 000 and 510 000, and the previous annual closing from document series 510 000 are reported as additional information.

Open grouped column K to see opening balance amounts. Check, that you enter in each balance item "opening amounts" accounts the same amounts as saved for the opening balance period.

Loan Changes Input, Comparative Adjustments to Company (510 000 & 520 000)

Files: P_INPUT_102E.xml / P_INPUT_02.xlsx / UI_P_INPUT_102E.xml

This input template is used for entering changes in loans for the cash flow statement. The template is related to the comparative adjustments to company income statement and balance sheet of document series 510 000 (and 520 000).

Document series 520 000 is used for saving changes in internal transactions related to document series 510 000. 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.

Comparative Adjustments to Cash Flow St. (817 000)

Files: P_INPUT_103E.xml / P_INPUT_103.xlsx / UI_P_INPUT_103E.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, 110 000, 310 000, this input template also includes document series 510 000 (Comparative adjustments to company's IS and BS), and CF adjustments made with document series 810 000 and 813 000 and CF comparative adjustments with document series 817 000.

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 817 000.

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 803 100 (310 000).
The second data column shows the balance at the end of the reporting period from document series 10 000, 110 000, 310 000, and 510 000.
The Change of period column shows the cumulative change between the opening and closing balance of the reporting year.
The CF other entries column (G) shows the figures entered to document series 810 000 and 813 000.
The next column is reserved for adjustments saved to document series 817 000.
The last column shows the total effect on the cash flow.

Notes Input, Comparative Adjustments (510 000 & 520 000)

Files: P_INPUT_04E.xml / P_INPUT_04.xlsx / UI_P_INPUT_04E.xml

This input template is used for entering to notes for e.g. deferred taxes, contingencies, and tax-base reconciliation for comparative adjustments to a unit's financial statement (document series 510 000).

Enter data as cumulative figures in the unit currency and only to document series 510 000. This also applies to some intragroup type data, for example, contingencies given on behalf of the group company. Input to internal accounts is saved to document series 520 000 using drill down input.

Figures from document series 10 000, 110 000, 310 000, and the total unit data of document series 10 000, 110 000, 310 000, and 510 000, and the previous annual closing from document series 510 000 are reported as additional information.

Reports

Company Statement of Financial Position and Comprehensive Income, Reconciliation

Files: P_REPORT_122B.xml / P_REPORT_122.xlsx / UI_P_REPORT_122B.xml

This report is a reconciliation report for the balance sheet and cumulative comprehensive income statement of the company.

The first column (C) shows the data from the selected period, year and data type by using the global parameter %FINSTMT_IFRS%. The second column (D) shows the implementation data of new standards from the global parameter %FINSTMT_COMPIFRS% and the third (E) column shows the total effect of these two columns.

Unit currency and cumulative type of data are used by default in the report. You can change the default options on the Advanced Options tab.

Company Statement of Cash Flow, Reconciliation

Files: P_REPORT_123B.xml, P_REPORT_123.xlsx / UI_P_REPORT_123B.xml

This is a reconciliation report for the cash flow and by default, the report is shown in the unit currency.The first data column (C) shows the cash flow for the selected period, year and data type. The second column (D) shows the implementation data of new standards by using global parameters, and the third column (E) the total effect of these two columns.

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.

Company Notes, Reconciliation

Files: P_REPORT_125B.xml / P_REPORT_125.xlsx / UI_P_REPORT_125B.xml

This is a reconciliation report for the company's notes, deferred tax, and contingencies. Unit currency, cumulative type of data, and global parameters %FINSTMT_IFRS% and %FINSTMT_COMPIFRS% are used by default in the report.

The first data column (C) shows the data from the current period, the second column (D) the implementation data of new standards, and the third column (E) shows the total effect of these two columns.

By default, the reports open with "Basic row set". Row sets are available for the deferred tax, contingencies, tax base reconciliation, and sales split. For deferred tax assets and liabilities, only the sum accounts are included in the report (according to the official requirements for annual reporting).

Company Statements, Input Series as Columns

Files: P_REPORT_111D.xml / P_REPORT_111.xlsx / UI_P_REPORT_111H.xml

This report shows the data entered to input series as columns. Unit currency, cumulative type of data and the global parameter %FINSTMT_COMPIFRS% is used by default in the report. Note that, usually only the company document series (10 000, 110 000, 310 000, 510 000 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.

Cash Flow Check Report

Files: P_REPORT_110F.xml / P_REPORT_110.xlsx / UI_P_REPORT_110F.xml

See description of the report in Cash flow check report.

Notes Accounts by Document Series in Input Currency

Files: P_REPORT_11E.xml / P_REPORT_11.xlsx / P_REPORT_11E.xml

This report is used for generating all notes accounts by document series in input currency. Note that the amounts are in unit currency, which means that the total column of the report does not equal to the group total.