- Values of cost element planning or detail planning that you manually entered in the controlling area currency (for changeover in a Release prior to Release 4.0 of the R/3 system)

- Values of cost element planning or detail planning that you manually entered in the object currency (for changeover in a release prior to release 4.0 of the R/3 system)

- Activity allocations for planning

- Values in budgeting tables (even if the currency was freely-defined) and values for overall planning

- Plan values for unit costing on internal orders.

- The total of the line items no longer equals the value in the totals record.

- An object whose balance was zero before the changeover has a balance that is not equal to zero after the changeover.

- The G/L accounts in FI and the sum of the cost elements in CO no longer agree.

- The sum of the line items in CO no longer matches the values in the reconciliation ledger.

- The balance of the secondary cost elements in a controlling area is no longer zero.

- When reversing postings that were created before the changeover, all rounding differences remain the same. The original and the reversal document do not match exactly. The reversal document is consistent, but differences may remain in the totals records.

- If you repeat certain functions (such as overhead calculation or revaluation of actual activity prices) after the changeover, in a posting period in which these functions were already performed before the changeover, CO documents appear once again with rounding differences or a balance. This leads to new rounding differences in the reconciliation ledger.

- Values that were calculated in multiple currencies can have different Euro amounts after the changeover. For example, if object currency and controlling area currency differ, but both are changed to Euro, this would lead to different Euro amounts in the object currency and controlling area fields after the changeover.

- For budgeting, the sum of the fiscal year value is greater than the overall value.

- Within a budget hierarchy (such as projects or capital investment programs) the sum of the budget values of a hierarchy level varies from the budget of the next-highest level.

- Plan costs vary from unit costing

The system does not convert report extracts during the changeover. It always displays report extracts in the currency that they were created in, regardless of whether a changeover has taken place or not. Therefore, you should generate the reports after the changeover and recreate the report extracts.