Cash Flow Statement (SAP Library - General Ledger Accounting)

Cash Flow Statement

Technical name: 0FIGL_VC1_Q0002

Based on: InfoCube General Ledger Accounting: Financial Statements (0FIGL_VC1)

Use

The cash flow statement delivers a key figure that evaluates the cash flow and cash holdings of a company. This key figure shows where a company’s funds have been accrued, where they have been spent, and which investment and financing measures have been executed.

This query portrays the cash flow statement (cash flow) in two different reporting time frames. The reporting time frames are drilled down in the columns. The balance sheet key figures for the cash flow statement (cash flow) are drilled down in the report rows. This means that the intermediate results for the cash flows from the areas ongoing business activities, investment activities, and financing activities are shown separately.

The cash flow statement (cash flow) is created for one company code. This has to be entered by means of a variable.

Important Notes:

This query is based on the analysis scenario Financial Statements in the SAP BW System.
This query is based on the financial statement version Financial Statement (technical name INT). This is delivered with SAP ECC (Financials) as a Customizing template. So that the query can be executed without producing errors, the financial statement version Financial Statement (technical name INT) has to be loaded into the SAP BI system as a hierarchy for InfoObject 0GLACCEXT (Financial Statement).
You use financial statements other than those delivered by SAP (Financial Statement; technical name INT). Therefore this query serves as an example and a template to demonstrate the technical realization of cash flow statements (cash flow) in the SAP BI system. In particular, cell calculation (cell reference and formulas) is used in the BEx Query Designer.
You can use this example to create queries for cash flow statements.
Select parameter VCUBE_0FIGL_VC1_SEL in table RSADMIN. To do this, use report SAP_RSADMIN_MAINTAIN and observe SAP Note 606445.

Filters

InfoObject	Description of the InfoObject (and Restriction or Calculation Formula)
0COMP_CODE	Company code, variable 0P_COCD (single value, mandatory)
0VERSION	Version, constant value “1”
0CURTYPE	Currency type, constant value ”10” (company code currency)
0VTYPE	Value type, constant value “10” (actual)
0FISCVARNT	Fiscal year variants, variable 0P_FVAEX (SAP exit variable)
0FIGL_VC1_CK001	Balance sheet value, calculated key figure for virtual InfoCube 0FIGL_VC1: 0FIGL_VC1_CK001 = 0VAL_STOCK + 0VAL_FLOW

Free Characteristics

InfoObject	Description
0GLACCEXT	Financial statement item. With active presentation hierarchy “INT”, see Properties in the context menu.

Rows

InfoObject	Description of the InfoObject (and Restriction or Calculation Formula)
Structure	Balance sheet key figures
Result	Characteristic 0GLACCEXT (Financial Statement) is restricted to the 0PLPROFIT node of the “INT” (Financial Statement) hierarchy.
Depreciation	Characteristic 0GLACCEXT (Financial Statement) is restricted to the 3070000 node of the “INT” (Financial Statement) hierarchy.
Reserves; hidden, serves as a cell reference when calculating the Changes to Reserves row.	Characteristic 0GLACCEXT (Financial Statement) is restricted to the 2030000 node of the “INT” (Financial Statement) hierarchy.
Changes to reserves	Cells calculated using formulas: Difference between the reserve value in the reporting period and the reserve value in the previous reporting period (see column structure).
Inventory and receivables from goods and services; hidden, serves as a cell reference when calculating the Changes to Inventory and Receivables row.	Characteristic 0GLACCEXT(Financial Statement) is restricted to the 1041000 node of the “INT” (Financial Statement) hierarchy.
Changes to inventory and receivables	Cells calculated using formulas: Difference between the inventory and receivables from goods and services value in the reporting period and this value in the previous reporting period (see column structure).
Liabilities from goods and services; hidden, serves as a cell reference when calculating the Changes to Liabilities row	Characteristic 0GLACCEXT (Financial Statement) is restricted to the 2044000 node of the “INT” (Financial Statement) hierarchy.
Changes to liabilities	Cells calculated using formulas: Difference between the liabilities from goods and services value in the reporting period and this value in the previous reporting period (see column structure).
Cash flow from ongoing business activities	Intermediate results for cash flow statement (cash flow): Totals for the results, depreciation, changes to reserves, changes to inventory and receivables, and changes to liabilities rows, calculated using formulas.
Tangible assets; hidden, serves as a cell reference when calculating the Outflows of Tangible Assets and Inflows of Tangible Assets rows.	Characteristic 0GLACCEXT (Financial Statement) is restricted to the 1032000 node of the “INT” (Financial Statement) hierarchy.
Outflows of tangible assets	Cells calculated using formulas: Difference between the tangible assets value in the reporting period and the tangible assets value in the previous reporting period (see column structure). Only displayed with negative values.
Inflows of tangible assets	Cells calculated using formulas: Difference between the tangible assets value in the reporting period and the tangible assets value in the previous reporting period (see column structure). Only displayed with positive values.
Intangible assets; hidden, serves as a cell reference when calculating the Outflows of Intangible Assets and Inflows of Intangible Assets rows.	Characteristic 0GLACCEXT (Financial Statement) is restricted to the 1031000 node of the “INT” (Financial Statement) hierarchy.
Outflows of intangible assets	Cells calculated using formulas: Difference between the intangible assets value in the reporting period and the intangible assets value in the previous reporting period (see column structure). Only displayed with negative values.
Inflows of intangible assets	Cells calculated using formulas: Difference between the intangible assets value in the reporting period and the intangible assets value in the previous reporting period (see column structure). Only displayed with positive values.
Financial assets; hidden, serves as a cell reference when calculating the Outflows of Financial Assets and Inflows of Financial Assets rows.	Characteristic 0GLACCEXT (Financial Statement) is restricted to the 1033000 node of the “INT” (Financial Statement) hierarchy.
Outflows of financial assets	Cells calculated using formulas: Difference between the financials assets value in the reporting period and the financial assets value in the previous reporting period (see column structure). Only displayed with negative values.
Inflows of financial assets	Cells calculated using formulas: Difference between the financials assets value in the reporting period and the financial assets value in the previous reporting period (see column structure). Only displayed with positive values.
Cash flow from investment activities	Intermediate results for cash flow statement (cash flow): Totals for the outflows of tangible assets, inflows of tangible assets, outflows of intangible assets, inflows of intangible assets, outflows of financial assets, and inflows of financial assets rows, calculated using formulas.
Bonds and financial credits; hidden, serves as a cell reference when calculating the Bond and Financial Credits Acceptance and Bonds and Financial Credits Redemption rows.	Characteristic 0GLACCEXT (Financial Statement) is restricted to the 2041000 node of the “INT” (Financial Statement) hierarchy.
Bond and financial credits acceptance	Cells calculated using formulas: Difference between the value of bonds and financial credits in the reporting period and this value in the previous reporting period (see column structure). Only displayed with positive values.
Bond and financial credit redemption	Cells calculated using formulas: Difference between the value of bonds and financial credits in the reporting period and this value in the previous reporting period (see column structure). Only displayed with negative values.
Cash flow from financing activities	Intermediate result for the cash flow statement (cash flow): Totals for the bond and financial credits acceptance and bond and financial credits redemption, calculated using formulas.

Columns

InfoObject	Description of the InfoObject (and Restriction or Calculation Formula)
Structure	Time frame
Reporting period	Selection for characteristic 0FISCPER, variable 0I_FPER.
Comparison period	Selection for characteristic 0FISCPER, variable 0FI_FPER2 (= copy of variable 0I_FPER).
Second comparison period (hidden, only serves as difference formation for the report cells calculated).	Selection for characteristic 0FISCPER, variable 0FI_FPER2 (= copy of variable 0I_FPER).