To carry out a key figure report without using constants, you will proceed as follows:

1. Create a form for a yearly comparison in the Financial Accounting Implementation Guide.
2. Define a report on the basis of this form in the Financial Accounting Implementation Guide.
3. Execute the report.

The following example describes how you generate a key figure report without using constants. The key figure to be calculated is the debt-equity ratio (relationship between outside capital and equity) over a period of two fiscal years (1995 and 1994).