Bank Analyzer (FS-BA)
Bank Analyzer supports overall bank controlling by calculating, evaluating, and analyzing financial products. The structure of Bank Analyzer is based on the Integrated Finance and Risk Architecture (IFRA) and meets current requirements (International Accounting Standards (IAS), Basel II, Risk Adjusted Performance Measurement, Sarbanes-Oxley) for the value range of financial products.
Bank Analyzer is a product family that consists of the following components:
The division of components ensures that data is stored in an integrated and consistent way. The system loads original data from operational systems or source systems into the Source Data Layer (SDL). The SDL is the original data basis for the processes and methods of Bank Analyzer. The valuation results of processes and methods are stored in the Results Data Layer (RDL). This structure ensures that original data, methods, and valuation results are clearly separated. The open, modular structure of Bank Analyzer supports a gradual implementation into existing system landscapes.
Bank Analyzer provides a consistent view of a bank's operational data and enables you to process data promptly so that you are always in a position to provide current financial and risk information. Results data is therefore always available when making decisions or for operational transactions.
The figure below shows the structure of Bank Analyzer:
1. The SDL manages the basic data for the valuation of financial products that is loaded from the operational source systems by means of extraction, transformation, and loading (ETL) processes.
The SDL is the source for semantically integrated data for all valuation processes that are based on financial products, as well as a central consolidated source for valuations.
The SDL is not a data store for data that has already been completely valuated. This is stored in the RDL.
2. The RDL manages consistent and reusable financial and risk data from various calculation and valuation processes for financial instruments and financial transactions.
3. Reporting and Analytics read results data from the RDL. The Analytics layer contains analytic applications that call results from the RDL and process them, if necessary. This means that results data is analyzed specifically for each application.
4. Infrastructure and Tools provide central services and utilities for the various Bank Analyzer components.
In addition to the RDL, Bank Analyzer also has a Result Database (RDB). RDL and RDB are two different results databases where the system can store results data. The RDB is found in a variety of forms in Bank Analyzer. These forms depend on the various areas (Financial Accounting, Basel II). The RDL is a standardized results data store for accounting and risk-based analyses of financial transactions or financial instruments.
The integrated data store for product-dependent source and results data is based on SAP NetWeaver Business Intelligence technology. SAP NetWeaver is the basis for the integration in various IT environments and internal bank solutions.
Bank Analyzer contains the following solutions:
SAP Financial Database
The SAP Financial Database solution offers an extensive database infrastructure for analytical data and accompanying data processing systems. It also ensures technological openness to additional SAP and third party applications.
The SAP Financial Database uses the following Bank Analyzer components:
The system uses ETL processes to load original data from other systems or source systems into the SDL in the form of primary objects. Primary objects are a flexible way of storing master data, transaction data, and market data. They divide this data into entities that belong together logically from a business perspective.
Results data from financial calculations and valuations are stored in the RDL in results data areas in the form of result types. The SAP Financial Database uses the SDL and RDL to support the extensive versioning and authorization concept. In the SDL it provides functions to support the principle of dual control. This means that you can define special release rules to protect certain processes.
Cash flow generation generates cash flows that are made up of a number of flows (for example, disbursement, interest, payment).
The correction server enables data flow management and records corrections to find and display any inconsistencies. The correction server records corrections and can find and display any entities belonging to these corrections, provided the relevant system settings are made.
SAP Basel II
The SAP Basel II solution supports the Basel II regulations for risk and capital adequacy management as well as new supervisory investigation and disclosure processes. The solution integrates both internal and external credit risk management on a central platform. Bank Analyzer supports all methods to determine credit risk from the standard approach to the IRB advanced approach.
The system calculates not only real data but also stress data, such as changes to ratings for a country or for a business partner.
The SAP Basel II solution uses the following Bank Analyzer components:
SAP Accounting and Financial Instruments
The SAP Accounting and Financial Instruments solution supports compliance with IAS. The focus is on evaluating financial instruments in accordance with IAS 32 and 39. The system creates a parallel balance sheet in a central data basis into which it enters the bank's transaction data. It also calculates balance sheet values in line with IAS for all IAS-relevant transactions. The system then consolidates the balance sheet values that it has calculated with the original figures in line with IAS in accordance with the bank's accounting regulations.
In this scenario you use Bank Analyzer as a subledger for accounting for financial instruments in accordance with IFRS (International Financial Reporting Standards). In this scenario you transfer financial instrument data into the Bank Analyzer system. You can then post and value the accompanying business transactions, aggregate documents, and transfer them into the general ledger as well as create the financial statements for the end of the period. You can link the hedging relationships between financial instruments, test the effectiveness of the hedging relationships as per the accounting rules, and create accounting documents for the hedged items.
In addition to the SDL and the RDL, the subledger scenario uses the following components:
You can use this scenario to process financial instruments in accordance with IFRS, determine financial reporting data, consolidate data from individual companies, and create company reports. The system merges the calculated IFRS data with the local GAAP (Generally Accepted Accounting Principles) data and calculates the required financial statement items. You can link the fair value hedging relationships between financial instruments, test the effectiveness of the hedging relationships as per the accounting rules, and create accounting documents for the hedged items. You can display the results in reporting.
The merge scenario stores results data in the RDB.
SAP Hedge Management
The SAP Hedge Management solution controls all hedging activities in line with the IAS regulation 39. Bank Analyzer supports fair value hedges and cash flow hedges as well as portfolio fair value hedges. The system identifies hedged objects and hedging instruments and maps these as a hedging relationship in line with IAS. Bank Analyzer provides prospective and retrospective effectiveness tests as well as extensive hedge accounting functions.