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RGJNOUXD - Valuation of foreign curr. balances of GL accounts at a posting period
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Description
The report carries out the valuation of foreign currency balance sheet accounts at a given key date. The foreign currency valuation can be carried out in local currency and in parallel currencies (group currency, hard currency...).
Foreign currency balance sheet accounts are G/L accounts which fulfill the following conditions:
- There are balances in foreign currency on the account.
- The account is not managed on an open item basis.
- The account is not a reconciliation account.
- A valuation takes place if the currency used for valuation and the currency in which the account is managed are different.
- The account does NOT carry balances in local currency only.
If, due to the valuation, adjustment postings are necessary, then this report creates a batch input session with these postings, if requested.
The valuation difference is determined from the foreign currency balance at the key date evaluated with the key date rate minus the local currency balance at the key date for every venture / equity group combination. The program will then allocate the valuation differences to the corresponding cost objects (cost center, order, or WBS) from the JVA Database. If there is no cost object on the database record, the cost object from the venture master data will be substituted.
The valuation can result in a revaluation or devaluation of the account balance. In the case of a revaluation, the valuation difference determined is positive. The report then creates a debit posting for the evaluated account and a credit posting for the revenue account for valuations or creates a credit posting for the account evaluated and a debit posting for the expense account for valuations depending on the positive or negative amount of each cost object determined. In the case of a devaluation, the valuation difference determined is negative. The report then creates a credit posting for the account evaluated and a debit posting for the expense account for valuations or creates a debit posting for the account evaluated and a credit posting for the revenue account for valuations depending on the negative or positive amount of each cost object. This means that the fact, whether there are devaluation or revaluation postings generated depends on the account balance, while the balance per venture / equity group still cn vary.
If the offset account for the evaluation difference is a P&L account and the venture summary record (JVTO1) contains no cost object, the cost object from the venture master data will be substituted.
For every valuation run you must specify which valuation method is to be used. The valuation method determines, among other things, the valuation procedure (lowest value principle, strict lowest value principle or post every difference).
In summary, the program will deliver the same results the corresponing FI program (RFSBEW00 or SAPF100) would deliver. It is a JVA replacement for that program. So the decision, if an account will be revaluated or devaluated is made on the same detail level as in the FI program (this applies especially to the 'low value' methods!).
Requirements
The required valuation method is defined. If necessary, check whether this requirement has been fulfilled.
The accounts for the posting of exchange rate differences from the valuation are stored in the system. If necessary, check whether this requirement has been fulfilled.
- Proceed A foreign currency rate must exist at the key date.
Output
The report lists the result of the program run. Errors which occur during the program run, are also shown in this list.
Example
During the course of the fiscal year, 1000 USD were transferred to a US Dollar account at a rate of 1.6 DEM/USD. An invoice of 1000 USD was paid at a rate of 1.5 DEM/USD.
The foreign currency balance at the end of the year is 0 USD. The local currency balance at the end of the year is 1000 USD * 1.6 DEM/USD - 1000 USD * 1.5 DEM/USD = 100 DEM.
The valuation difference is 0 DEM - 100 DEM = -100 DEM.
If this difference is prorated over two cost objects as follows:
Cost Object Venture/Equity Grp Loc.Curr Amt(DEM)
----------- ------------------ -----------------
CC1 V1 /EG1 320
CC2 V2 /EG2 1280
After the system allocates the difference 100 DEM on the above...
Cost Object Venture/Equity Grp Loc.Curr Amt(DEM) diff. share
----------- ------------------ ----------------- -----------
CC1 V1 /EG1 320 20
CC2 V2 /EG2 1280 80
The following is posted at the key date:
Loss from valuation difference to foreign currency balance sheet account DEM for CC1 is 20 and CC2 is 80.
During the course of the fiscal year, 1000 USD were transferred to a US Dollar account at a rate of 1.6 DEM/USD. An invoice of 400 USD was paid at a rate of 2.0 DEM/USD.
The foreign currency balance at the end of the year is 600 USD. The local currency balance at the end
of the year is 1000 USD * 1.6 DEM/USD - 400 USD * 2.0 DEM/USD = 800 DEM. The key date rate is 1.7 DEM/USD, so that the balance evaluated is 1020 DEM.
The valuation difference is 1020 DEM - 800 DEM = 220 DEM.
If this difference is prorated over two cost objects as follows:
Cost Object Venture/Equity Grp Loc.Curr Amt(DEM)
----------- ------------------ -----------------
CC1 V1 /EG1 400-
CC2 V2 /EG2 1200
After the system allocates the difference 220 DEM on the above...
Cost Object Venture/Equity Grp Loc.Curr Amt(DEM) diff. share
----------- ------------------ ----------------- -----------
CC1 V1 /EG1 400- 110-
CC2 V2 /EG2 1200 330
The following is posted at the key date:
Foreign currency balance sheet account to loss from valuation difference for CC1 is 110 DEM and to gain from valuation difference for CC2 is 330 DEM.
Valuation in local currency amounts 2 and 3. A US dollar account has a balance of 1000 USD on the key
date. The local currency amount1 is 1600 DEM, the local currency amount2 is 500 GBP (index currency),
the local currency amount3 (group currency) is 1000 USD. The index currency refers to local currency1
(that is, the DEM amount is to be evaluated and not the USD amount), the group currency refers to the transaction currency (that is USD).
If a valuation method for the company code currency, index currency and group currency is specified, the balances are evaluated as follows:
local currency valuation 1000 USD at key date rate 1.7
index currency 1700 DEM at key date rate 0.45
group currency none since account managed in USD and the group currency is also USD.
The valuation within company code evaluation results in a newly evaluated balance of 1700 DEM. This
newly evaluated amount is the foreign currency balance for valuation in index currency. If no new evaluation
in local currency had taken place, the original foreign currency balance of 1600 DEM would have been evaluated.
An evaluation in group currency is not necessary as the transaction or account currency and the group currency are identical.
Vendor Master (General Section) PERFORM Short Reference
This documentation is copyright by SAP AG.
Length: 8138 Date: 20240520 Time: 122830 sap01-206 ( 147 ms )
