It can be necessary for both manual and automatic postings to post financial statement imbalances, deferred income tax or consolidation unit balance adjustments. The system checks each manually or automatically generated posting documents whether a financial statement imbalance, deferred income tax or a consolidation unit balance adjustment needs to be posted and generates additional line items, if necessary.

With manual postings, we are talking of automatic line items as the system independently supplements your manually entered document line items with line items.

See following table:

You will find detailed explanations for financial statement imbalances, deferred income tax or consolidation unit balance adjustments in the subsequent sections of the Consolidation documentation. In this section functions are explained which are valid for all three kinds of additional line items.

So that the system can generate individual line items for financial statement imbalances, deferred income tax and consolidation unit balance adjustments, you have to set the following in the Implementation Guide (IMG) of Consolidation:

• the indicator post deferred income taxes to the credits to credit deferred income taxes or post deferred income taxes to the debits to debit deferred income taxes (as well as the tax rate in the master records of the consolidation units)
• possibly the selected FS items for deferred income taxes (see note above)
• the selected elimination FS items for the consolidation unit balance adjustments

For every selected FS item, which allows for one or more subassignment, you can set the indicator Default per subassignment and/or enter a you do not set the indicator. The following logic is valid in phases:

• When you do not set the indicator Default, then you have to enter the you do not set the indicator. The system then always posts this characteristic value as a subassignment to the selected FS item.

• When you set the indicator, then you do not necessarily have to enter a characteristic value for the subassignment.

• the subassignment is clearly in the document, that means the same characteristic value is assigned to an account in all line items with this subassignment
• the document per subassignment is divided into a shared document, for which the imbalance over all financial statement items is null (see the graphic example for the clearing item)

The logic how the system finds the subassignment for selected FS items of deferred income tax, is fundamentally exactly the same as the selected FS items for financial statement imbalances. The only difference is that you can define the selected FS items document type dependent. When posting the system first checks whether the selected FS items are maintained for the document type and defines the subassignments in the way which is explained above.

You maintain the selected clearing items per document type. The logic how the system determines the subassignments is the same as for the selected FS items for financial statement imbalances and deferred income taxes.

• Partner B in row 3
• Partner A in row 4

When you enter a posting document in the manual posting transaction, then the system generates the automatic line items while saving the document and subsequently updates the complete document in the database. Before saving the document you can simulate it. The system shows the automatic line items in the simulation. Therefore you can see beforehand whether and how the system will post financial statement imbalances, deferred income tax and/or consolidation unit balance adjustments.

The system marks the automatic line items with a special number in the document, so that you can differentiate them from your manually entered line items:

Instead of generating the automatic line items by the system, you can also enter these rows manually. You should note the following:

• When you want to enter the rows manually, then you have to enter all "automatic" rows.
• You have to enter the correct values, that means

• the imbalance and the net income or loss of the complete document must be 0
• you must post the tax portion in the financial statement imbalances of the complete document to the selected FS items for deferred income taxes

First you can simulate the automatic line items by the system and then change, for example change the subassignments or distribute the simulated values to several document line items.