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F107_PROVISIONS - Simulation of Provision Content
General Data in Customer Master rdisp/max_wprun_time - Maximum work process run timeThis documentation is copyright by SAP AG.
Purpose
This function enables you to determine the net present value for provisions and long-term payables and receivables in a simulation run.
Integration
Provisions and payables/receivables in foreign currency are first valuated using foreign currency valuation.
Once the provisions run has been transferred, the valuation differences are shown for each document and are visible in reporting (SAPF101, line item list).
Prerequisites
Provisions are posted as G/L account open items with the appropriate transaction type. The customer-specific transaction types are transferred to globally valid actions, and these actions are used in the program logic. This results in actions with postings that are transferred to customer-specific transaction types.
Table for Entering Calculation Methods
Use view cluster F107_VC_TPROVMET to enter the relevant interest indicator that is to be applied for the entire maturity of the provisions.
Customizing Settings for Transaction Types
Create the transaction types with which you want to post provisions; view V_T856. Enter values for the following transaction types:
- Allocation
- Utilization/Consumption
- Recognition
- Reversal of Allocation / Reversal of Utilization / Consumption / Reversal of Recognition
- Long-Term Receivables/Payables
Assignment of Transaction Types to Actions F107_MT2A
The function works internally with actions: Assign your transaction types to the actions:
Customizing Settings: Transaction Types for Discount Postings
Create the transaction types that the program uses in the postings generated: The function distinguishes between five transaction types during posting:
- Initial Discount
- Follow-On Interest Accumulation
- Discount with Interest Change
- Discount Correction from Allocation Reversal
- Discount Reversal
Assignment of Actions to Transaction Types F107_A2MT
The function works internally with actions: Assign the actions to the transaction types with which the content is to be posted.
Customizing calculation method F107_PROVMETH
In this view, you define the interest indicators that are used during the maturity of the provisions or receivables/payables.
Customizing Settings for Account Determination (OBB0)
The automatically generated postings are posted to three different types of account:
| Provisions/Receivables/Payables: Adjustment Account | RKK |
| Provisions/Receivables/Payables: Expense: Discounting | ZKB |
| Provisions/Receivables/Payables: Allocation: Discounting | ZKK |
Specify the accounts and the posting keys of these accounts.
Customer Enhancements
The Business Add-In (BAdI) BADII_F107 enables changes to be made to the standard process flow. You may make the following changes:
- Influence the determination of the key for the provision content: With the standard settings, the assignment field (BSEG-ZUONR) is used to differentiate between the different types of provision content.
- Influence the calculation: With the standard settings, the amounts are not calculated using the posting date for an exact date, but at period end. The calculation of a reversal (action 11) is performed for the previous period end.
- Influence account determination
- Influence the postings
- Influence how postings are summarized: With the standard settings, postings are created for each provision content.
- Influence how data is saved in table BSBW. (transfer F107)
Features
Calculation of Present Value
The present value is calculated by period (standard setting) or for a specific day (using a BAdI). The effects of interest changes are shown if the interest change occurs in the considered period.
Present Value Calculation for Provisions and the Related Postings
Allocation/Recognition/Consumption/ is posted manually as G/L account open items.
The required postings resulting from this on the Adjustment Account Discounting (operating profit IFRS ZKK), Expense: Interest Accumulation (financial result, ZKB), and Provision Adjustment Account (RKK) are made automatically.
The business transactions on which the manually posted provisions are based are identified on the basis of transaction types:
If the business transaction can be determined, the required postings can be created automatically.
The following accounts are used to post provisions:
| RSK | Provision account | If postings are made manually, these accounts are selected in the valuation run. |
| RKV | Consumption account | (provision consumption = utilization): Postings are made manually |
| RKA | Recognition account | (provision recognition): Postings are made manually |
| ZKR | Allocation Account (provision allocation): | Postings are made manually |
| ZKB | Allocation Account from Present Value (financial result): | Postings are made automatically |
| ZKK | Allocation Adjustment Account (operating profit): | Postings are made automatically |
| RKK | Provision Adjustment Account: | Postings are made automatically |
All open items are calculated individually. The results are then totaled.
Example: An allocation
with 1000 and the posting of 10 risk mitigations, each at 100. Each of the 11 items are calculated individually. If the balance is zero, any rounding difference is added to the last item.
New Allocations and Follow-On Discount
If a new item is created in the reporting period,
",, ZKR / RSK
it is valuated as a new allocation and the following automatic postings are created:
",,Initial discount RKK / ZKK
",,Inverse posting ZKB / RKK in the subsequent period
The calculation is made from the date of the allocation.
If an item is posted in a prior period, this leads to a periodic follow-on discount with the following automatic postings:
",,Follow-on discount RKK / ZKB
",,Inverse posting ZKB / RKK in the subsequent period
The calculation is made from the key date
Risk increase (same as risk mitigation)
Based on manual posting (reversal of allocation)
",,RSK / ZKR
the following inverse posting is made in the same period
",, -ZKK / ZKB (due to zero balance and reversal, the initial discount account ZKK has to be adjusted)
Based on the manual posting New Allocation
",, ZKR / RSK
the following postings are made:
",,RKK / ZKK (corresponds to initial discount (2))
",,Inverse posting (7a) ZKB/RKK in follow-on period (same as (2A))
Consumption
If a new item is created in the reporting period with the transaction type Provision Consumption
",,RSK / RKV
the following postings are made (same as follow-on discount):
",,RKK / ZKB
",,Inverse posting (9a) ZKB/RKK in the subsequent period
Risk mitigation with interest change effect
Based on the manual posting
",,RSK / ZKR
the following inverse posting is made in the same period
",, ZKK / ZKB
Based on the posting New Allocation
",, ZKR / RSK
the following postings are made:
",,RKK / ZKK (with the old interest rate) corresponds to initial discount (2)
and
",,interest change effect ZKK / RKK or RKK / ZKK in the same period (depending on whether there is an interest decrease or increase)
An interest change effect occurs when the interest curve on the last key date differs from the interest curve on the current key date. That is, when the interest rate has changed in the current period.
Reversal of a new allocation
If a new item is created in the reporting period,
",, RSK/ ZKR with transaction type (Allocation Reversal = Action 11 )
it is valuated as the reversal of a new allocation and the following automatic postings are created:
",,Discount Reversal ZKK / RKK
",,Inverse posting RKK / ZKB in the subsequent period
The calculation is made from the date of the previous period so that the balance on the ZKK is zero.
Recognition
If part of the provision or the entire provision is recognized, the following postings are made:
Based on the manual posting
",, RSK / RKA
the nominal risk is determined by grouping together provisions on the basis of their content. The corresponding
",,follow-on discount RKK / ZKB is also determined.
Calculation of the present value for long-term receivables and payables and their respective postings
Long-term customer/vendor items are considered in terms of their total maturity and discounted with a valuation method.
In the standard system, the total maturity is calculated using the posting date and the due date. In the valuation run, parameters are used to check whether the total maturity fulfills the long-term condition.
Since receivables/payables generally do not have a transaction type, the standard setting applies the transaction type to which you assigned action 8 in Customizing.
Either initial discounting or follow-on discounting is performed.
Selection
Description of the parameters:
- Currency for interest rates: This currency key is used to read data in the interest table.
- Maturity start/end: used to determine the total maturity
- All ends of the month as the key date: The history of interest accumulation over the total maturity period is shown.
- Compress: Suppresses calculation steps that occur for zero balances
- Last key date: Last time that discounting was performed
- Current key date: key date for current calculation
- Effective date: Posting date
- Calculate from date: Date for the amount calculation: In the standard system, the calculation using the last key date is performed when allocations have been reversed. This reverses the original amount of the allocation.
Standard Variants
Output
Activities
Enter master data for provisions:
The Assignment Number field in Customizing is used as the field for the provision content (provision ID). However, it can contain different values as the result of a BAdI.
Enter the provisions as G/L account open items, whereby the G/L account and the assignment number are used to differentiate the provision content
Use transaction F107_PROV to specify the desired valuation method for the provision content. You can differentiate the content by valuation area.
Valuation run
Run transaction F107 or perform report F107_START.
Choose valuation method 10 Discounting After Total Maturity (IFRS). Make the desired settings and selections.
Save your entries and schedule the valuation run. When the run has finished, you can display the result. Various evaluation reports can be used
You can use the Test Posting function to simulate postings.
You use the Transfer function to create postings and save the valuation differences for each document.
Long-Term Receivables/Payables
For receivables and payables, you have to assign a valuation method for each chart of accounts, valuation area, and reconciliation account.
Long-term receivables and payables are classified with the specification of a threshold value in the valuation run. The specification is made in months.
Example
Examples of posting logic:
Example: Provision: Posting of an allocation as G/L accounts open items
| Assignment | 4711 |
| Posting Date | 01/31/2005 |
| Document Date | 01/31/2005 |
| Baseline Payment Date | 01/31/2008 |
| Due Date for Net Payment | 01/31/2008 |
| Debit/Credit Amount | 2000.00- |
Start of the valuation run on 01/31/2005. The provision method applies an interest rate of 3.4%.
Result: Valuation difference 190.88
Posting on 01/31/2005: ,,Initial discount 190.88
,,,,,,,,,,,,RKK to ZKK, transaction type 275
Posting on 02/01/2005 Discount Reversal 190.88
,,,,,,,,,,,,ZKB to RKK Transaction Type 270
Start of the valuation run on 02/28/2005.
Result: Valuation difference 185.83
Posting on 02/28/2005: ,,Follow-on discount 185.83
,,,,,,,,,,,,RKK to ZKB, transaction type 125
Posting on 03/01/2005 Discount Reversal 185.83
,,,,,,,,,,,,ZKB to RKK Transaction Type 270
Start of the valuation run on 06/30/2005. From 06/01/2005, the interest rate is decreased from 3.4% to 3.0%.
Result: Valuation difference 165.50
Posting on 06/30/2005: ,,Follow-on discount 165.50
,,,,,,,,,,,,RKK to ZKB, transaction type 125
Posting on 06/30/2005: ,,Discount with interest rate 18.47
,,,,,,,,,,,,ZKK to RKK Transaction Type 130
Posting on 07/01/2005 Discount Reversal 147.03
,,,,,,,,,,,,ZKB to RKK Transaction Type 270
Example: Reversal of an allocation
Allocation of 2000 is valuated on 03/31/2005, follow-on discount of 180.77
,,RKK to ZKB, transaction type 125
In April, the reversal is posted manually. The valuation run calculates
Effective date 04/30/2005 180.77
,,,,ZKB and ZKK: Transaction Type: Adjustment Discount, Allocation Reversal
Example: Discounting long-term receivables/payables
Document: 1000 USD valuated at 842.19, posted on 01/01/2006, maturity until 01/01/2009, interest rate 3%
Start of the valuation run on 06/30/2006.
Result: Valuation difference 40.72
Posting on 06/30/2006: ,,Follow-on discount 40.72
,,,,,,,,,,,,ZKB to RKK Transaction Type 280
Posting on 07/01/2006 Discount Reversal 40.72
,,,,,,,,,,,,RKK to ZKB, transaction type 270
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This documentation is copyright by SAP AG.
Length: 17626 Date: 20240520 Time: 054655 sap01-206 ( 170 ms )
