Consolidation Group Changes for Group-Dependent Entries
To ensure that group ownership of consolidation units is taken into account when consolidation group-dependent entries are recorded, you can post preparatory entries to posting level 32.
Unlike with lower posting levels, with posting level 30, reporting displays all data regardless of the dates for first consolidation and divestiture accounting. If you want these dates to be taken into account in reporting, you can use a task with the category consolidation group change
to post entries to posting level 32. In this type of task, the system makes further postings in addition to preparation postings for acquisition or divestiture. It uses these additional postings to reverse the totals records on posting level 30 (with the exception of consolidation of investments) for specific periods. This period-specific reversal applies not only to the balance sheet, but also to the income statement. You can activate the period-specific reversal in the Customizing settings for the task for consolidation group changes with posting level 32.
Features
Reporting handles consolidation group-dependent entries on posting level 30 as follows:
Any consolidation group-dependent entries posted by you or the system at a point in time when the consolidation group did not belong to the group (before first consolidation or after divestiture accounting) are still visible in reporting.
When there is a loss of control or total divestiture is performed for the consolidation unit, the system does not undo the consolidation group-dependent entries (with the exception of entries with the business application
Consolidation of Investments
). This means that the values in balance sheet accounts are not equal to zero after a loss of control or after total divestiture takes place for the consolidation unit.
To take the dates of first consolidation and divestiture accounting or loss of control into account in reporting, you can use task category Consolidation Group Change
to post entries to posting level 32. This task is intended for all postings on posting level 30 that were made with a business application other than Consolidation of Investments
.
Revocation of Group-Dependent Entries by Period
When you activate period-based revocation of group-dependent entries in the Customizing settings for a task for consolidation group changes with posting level 32, the entries posted by the system differ to those posted to lower posting levels as follows:
Adjustment entries are not only posted in first consolidation and final divestiture, but also in each period as required
Entries are posted to the income statement
Note
Proportional consolidation is not supported on posting level 32.
Activities
Customizing for Consolidation Groups
To enable the system to post clearing entries for group-dependent entries, you have to assign one consolidation unit to each consolidation group. You assign these in Customizing for consolidation groups by entering the relevant value in the Assigned End Node
field. You must assign a consolidation unit that is not yet used in the consolidation unit hierarchy to each of the consolidation groups.
Customizing for Document Types
You create document types for consolidation group changes with the following properties:
The document types must post to posting level 32 (
Consolidation Group-Dependent Entry: Consolid. Group Change
).The document types may not post in local currency, may not post with deferred taxes, and may not post with automatic inversion.
On the
Clearing Items
tab page, you have to specify a balance sheet item to which the system is to post to ensure that documents within a consolidation group are balanced. We recommend that you use an item without a breakdown.
Customizing for Consolidation Group Change Tasks
In Customizing for consolidation group change tasks, a field is available for preparation for acquisition, preparation for divestiture, and preparation for loss of control. In this field, you enter a document type for group-dependent entries.
Example
Database (Period Values) |
Reporting (Cumulative Values) |
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Period |
000 |
001 |
002 |
003 |
004 |
000 |
001 |
002 |
003 |
004 |
|||
Case |
Period of Acquisition |
Post.Level |
|||||||||||
1 |
003/Beginning |
Balance sheet |
30 |
100 |
50 |
20 |
20 |
20 |
100 |
150 |
170 |
190 |
210 |
32 |
-150 |
-20 |
170 |
0 |
-150 |
-170 |
0 |
0 |
|||||
Rep. Total |
0 |
0 |
190 |
210 |
|||||||||
IS |
30 |
-50 |
-20 |
-20 |
-20 |
-50 |
-70 |
-90 |
-110 |
||||
32 |
50 |
20 |
0 |
0 |
50 |
70 |
70 |
70 |
|||||
Rep. Total |
0 |
0 |
-20 |
-40 |
|||||||||
2 |
003/End |
Balance sheet |
30 |
100 |
50 |
20 |
20 |
20 |
100 |
150 |
170 |
190 |
210 |
32 |
-150 |
-20 |
170 |
0 |
-150 |
-170 |
0 |
0 |
|||||
Rep. Total |
0 |
0 |
190 |
210 |
|||||||||
IS |
30 |
-50 |
-20 |
-20 |
-20 |
-50 |
-70 |
-90 |
-110 |
||||
32 |
50 |
20 |
20 |
0 |
50 |
70 |
90 |
90 |
|||||
Rep. Total |
0 |
0 |
0 |
-20 |
|||||||||
Database (Period Values) |
Reporting (Cumulative Values) |
||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
Period |
000 |
001 |
002 |
003 |
000 |
001 |
002 |
003 |
|||
Case |
Period of Divestiture |
Post.Level |
|||||||||
3 |
002/Beginning |
Balance sheet |
30 |
100 |
50 |
20 |
20 |
100 |
150 |
170 |
190 |
32 |
0 |
-170 |
-20 |
0 |
-170 |
–190 |
|||||
Rep. Total |
150 |
0 |
0 |
||||||||
IS |
30 |
-50 |
-20 |
-20 |
-50 |
-70 |
-90 |
||||
32 |
0 |
20 |
20 |
0 |
20 |
40 |
|||||
Rep. Total |
-50 |
-50 |
-50 |
||||||||
4 |
002/End |
Balance sheet |
30 |
100 |
50 |
20 |
20 |
100 |
150 |
170 |
190 |
32 |
0 |
-170 |
-20 |
0 |
-170 |
-190 |
|||||
Rep. Total |
150 |
0 |
0 |
||||||||
IS |
30 |
-50 |
-20 |
-20 |
-50 |
-70 |
-90 |
||||
32 |
0 |
0 |
20 |
0 |
0 |
20 |
|||||
Rep. Total |
-50 |
-70 |
-70 |
||||||||
Legend:
Beginning = Acquisition or divestiture at the beginning of the period
End = Acquisition or divestiture at the end of the period
Balance sheet = Item in the balance sheet
IS = Item in the income statement
Rep. Total = Total of all values for posting levels 30 and 32 that reporting displays