The documents (BSEG) form part of the RFBLG cluster. The document header (BKPF) and all tables belonging to the RFBLG cluster are converted directly by report program RFEWUDOC. Documents are converted and reconciled simultaneously.

All other Financial Accounting data is converted by further programs. Following conversion of this data, the system then reconciles figures within Financial Accounting itself.

Documents contain fields for the following currencies.

• Document currency
• First local currency of the company code
• Second (parallel) local currency of the company code
• Third local currency of the company code
• The country currency of the company code
• Credit control area currency

The changeover to the euro can affect all currencies except the document currency (the system does not change fields in this currency (transaction currency)). When carrying out processing and analysis activities, it follows that you can still access the original currency in which amounts were entered.

Following the changeover to the euro, documents originally posted in local currency are local currency documents. For such documents, the system transfers the amount from the transaction currency field to the corresponding local currency field.

If conversion leads to the field for the converted amount being too small, the system does not convert the document. The system displays this document in the log and the whole program is terminated with ERROR status.

Following changeover, rounding differences prevent individual documents from balancing out to zero.

The system corrects these documents by entering additional line items in the document. These new line items are G/L account line items. You define the necessary adjustment account in Customizing prior to local currency changeover. Note that this adjustment account must be created in every company code potentially affected by changeover, namely those company codes in which the first, second or third local currency is converted. You must create this adjustment account in the old local currency, update it in local currency only, and it must not be managed on an open item basis.

You must also define a posting key for debit and credit for the G/L account line items (in Customizing).

No more than two new line items can be created in the document if, in two different local currencies, one difference amount arose in debit and in credit respectively.

No such adjustment is possible for documents that already contained 999 line items prior to changeover. The system adjusts these documents so that they balance out to zero by changing an existing G/L account line item. This change does not however reduce the document total. If the document does not contain a G/L account line item, the appropriate debit/credit sign is added to the first line items.

All amounts for the tax and tax amount in the tax document (table BSET) are converted in accordance with the relevant legislation/rules. Since the system does not carry out any adjustment between BSEG and BSET, the report programs RFUMSV10 and RFUMSV00 arrive at different results. For the purposes of tax on sales/purchases, the result of report RFUMSV00 is relevant here.

The system converts the update currency in the documents, if you set the indicator Balances in local currency only for the corresponding G/L account in the G/L account master record, and the local currency of the G/L account is affected by the changeover.