Reporting on Restatements

You use this function to report on restatements that are based on the Restatement role.

Integration

You create the reports using queries on a virtual InfoProvider or MultiProvider for the consolidation in the BI system (SAP NetWeaver Business Intelligence). You can define these queries using the BEx Query Designer and execute them in the BEx Analyzer or BEx Web, for example.

Prerequisites

You have created a restatement characteristic and assigned it the Restatement role. For more information, see Creating Restatement Characteristics.

Processing depends on whether or not you use the Restatement role in your consolidation system.

Features

In reporting, you can choose to run reports on both the consolidation data (data records with an initial restatement value) and the restatement data, or just on the restatement data.

For characteristics with the Consolidation Unit role that are relevant for restatements, the system uses the consolidation unit hierarchies from the reference period. In a matrix organization consisting of companies and profit centers, only the Profit Center might be restatement-relevant. In this situation, the system determines the hierarchy of the Company characteristic from the given period, as is the case in Standard reporting mode.

Reporting Mode

You use the Reporting Mode (0BCS_REPMOD) characteristic to specify how and if reporting interprets the data (see Data Staging in the Virtual InfoProvider). You use the reporting mode Restatement (0BCS_REPMOD = 'R') for reporting on restatements.

Note Note

You cannot report on restatements using the reporting modes below, since the queries on the virtual InfoProvider or the technical reports with reporting logic process only the actual data with the initial restatement value:

Standard (0BCS_REPMOD = 'S')
Purchase method (0BCS_REPMOD = 'P')

End of the note.

Reference Period

In the Restatement reporting mode, you must select the reference period (reference fiscal year/period).

The restatement period (restatement fiscal year/period) has to be smaller or the same as the reference period. If you select a restatement period that is larger than the reference period, the system only evaluates those restatements with a restatement period that is smaller or the same as the reference period.

Selection Condition for the Restatement Characteristic

The selection condition for the restatement characteristic depends on the type of report you want to run:

If you have not activated the Financials, Group Close, Restatement Monitor business function, the following applies:

If you want to report on the combined actual data and restatement data, use the selection condition as follows: restatement ≤ restatement value
Alternatively, you can choose to enter no selection condition for the restatement characteristic. In that case, reporting uses the ≤ selection condition with the largest restatement value within the limits of the reference period.
If you want to report only on restatement data (the data records that do not have an initial restatement value), use the selection condition as follows: restatement = restatement values

If you have activated the Financials, Group Close, Restatement Monitor business function, the following applies:

If, in the consolidation workbench, you specify the selection condition as “restatement ≤ restatement value” or use a reporting logic other than restatement, the system behavior is the same as it was before the business function was activated. In this case, the selection can also contain restatement values that are not in the chain of reference restatements.
If, in the consolidation workbench, you want a combined report of the restatement data and the entire chain of reference restatements, select the Restatement reporting logic and use the selection condition as follows: restatement = restatement value
The following special logic applies: If the reference type Difference to Original Data or Difference to Reference Data is specified in Customizing for the restatement value, the system resolves the entire chain of reference restatements starting from the restatement value and includes the relevant data slices in the selection. Restatement values that are smaller than the specified restatement value but that are not in the chain of reference restatements are automatically excluded from the selection in this case.

If you specify a period in the selection criteria, the system only takes into account those reference restatements that are valid in this period.
When you use BW queries for reporting, there is no special logic to automatically exclude restatement values that are not in the chain of reference restatements. If you want to only select the chain of reference restatements, you have to explicitly specify each restatement characteristic value in the chain of reference restatements in the BW query.
However, you can use customer exits to implement a special logic to resolve the chain of reference restatements.

Extended Checks in “Restatement” Reporting Mode

In the Standard reporting mode, the system checks whether the period (fiscal year/posting period) of a data record falls within the limits of the interval defined by the year and period of first consolidation and the year and period of final divestiture for the consolidation unit involved. If this is the case, reporting processes the data record. Otherwise reporting does not process the data record.

In Restatement reporting mode, reporting performs the following checks to ensure that retroactive adjustments are possible:

If the period (year/period) of first consolidation of the consolidation unit affected is larger than the reference period, reporting checks if the period in the data record is larger than the period of first consolidation. If this is the case, reporting processes the data record. Otherwise reporting does not process the data record.
If the period (year/period) of final divestiture of the consolidation unit affected is smaller than the reference period, reporting checks if the period in the data record is smaller than the period of final divestiture. If this is the case, reporting processes the data record. Otherwise reporting does not process the data record.