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RMFAS133 - SFAS 133/138 in MM

RMFAS133 - SFAS 133/138 in MM

ABAP Short Reference   BAL_S_LOG - Application Log: Log header data  
This documentation is copyright by SAP AG.
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Purpose

According to SFAS 133 - Accounting for Derivative Instruments and Hedging Activities - the open values of certain purchasing documents must be included in the balance sheet at market value. Changes in the market value are to be taken into account in earnings figures reflecting their effect on net income.

SAP provides Report RMFAS133 to support the selection of relevant purchasing documents.

Integration

A further report (RMFASDTA) enables you to compare document lists selected at different points in time. The stored data (see below) can then be deleted again using report RMFASDEL.

Features

To run report RMFAS133, you need to specify the following:

  • Key date for preparation of balance sheet
  • Own functional currency
  • Supplier's functional currency

The report selects all purchase orders and scheduling agreements with the following attributes:

  • The document currency (transaction currency) differs from the two functional currencies of the contractual partner.
  • The open value of an item of the document is greater than zero.
  • The document is commitment-relevant.
  • The PO has not been placed on hold.
  • A stock transfer is not involved.
  • An incoming invoice is expected (i.e. the invoice receipt indicator has been set; the final invoice indicator has not been set).
  • The item has not been deleted.
  • The selection conditions specified on the initial screen are satisfied (see below).

The following specifications are possible to delimit the selection:

  • Minimum purchase order value
  • Minium validity period
  • Number of document
  • Currency of document
  • Purchasing organization
  • Document type
  • Supplier
  • Country/region of supplier
  • Company code
  • Material
  • Material group
  • Flag: 'Only documents with invoicing plan'

The list of selected documents contains the following data:

  • Number of document
  • Item of document
  • Sequential number of account assignment
  • Delivery schedule line counter
  • Delivery date (or expected invoice receipt date)
  • Company code
  • Document date
  • Total value LC (LC = local currency)
  • Open value LC
  • Local currency
  • Total value TC (TC = transaction currency)
  • Open value TC
  • Transaction currency
  • Currency exchange rate
  • Order value
  • Currency in which sales order value is specified
  • Supplier
  • Partner company ID
  • Country/region of supplier
  • Supplier's functional currency
  • Own functional currency
  • Material number
  • Short text of material
  • Material group
  • Work breakdown structure element (WBS element)
  • Network number

Own functional currency:

The report provides three selection options:

  1. Local currency (The local currency is determined from the company code data.)
  2. Group currency (The corporate group currency is determined from the client data.)
  3. Manual input

Supplier's functional currency:

The report provides two selection options:

  1. The relevant national currency (In this case, the report determines the functional currency of each supplier from the currency of the supplier's country/region.)
  2. Manual input (The manual entry of a currency only makes sense if selection is restricted to certain suppliers.

Supplier:

The supplier corresponds to partner role 'LF'. Other partner roles (e.g. invoicing party, 'RS') are not taken into account.

Calculation of open value:

The open value is calculated from the open quantity (see below) multiplied by the net price. In the case of documents without a quantity (POs for external services, blanket purchase orders, items with invoicing plan), the open value is determined from the difference between PO value and invoice receipt value.

Terms of payment and delivery costs are not taken into account.

Scheduling agreement:

Only scheduling agreement delivery schedule lines are taken into account.

Calculation of open quantity:

If the "delivery completed" indicator has been set, the open quantity is determined from the difference between the goods receipt quantity and the invoice receipt quantity. Otherwise the open quantity is determined from the difference between PO quantity and invoice receipt quantity.

"Delivery completed" indicator, final invoice indicator, deletion indicator:

If these indicators have been set when the report is run, the report assumes that they were also already set in the same way on the key date for balance sheet creation. (Reading the change documents is not possible for performance reasons.) It is therefore advisable to run the report as closely as possible to this key date.

Minimum PO value:

If you specify a minimum PO value, only those documents are determined whose order value (see below) lies above the minimum PO value.

Minimum validity period:

If you specify a minimum validity period, only those documents are determined whose validity period exceeds this minimum period.

The validity period is calculated as follows:

If validity period start and end dates are specified in the document header, the minimum validity period is calculated from these dates. Otherwise this period is calculated from the difference between the document date and the delivery date. Relevant is the item with the longest validity period.

Material/material group:

These values should only be specified as selection conditions for checking purposes. If you restrict selection to a certain material, for example, only items with this material will be selected. This is problematic since, according to SFAS 133, the whole agreement is always relevant. The specifications "minimum PO value" and "minimum validity period" also then relate merely to the relevant item, not to the whole document.

Order value:

The order value corresponds to the total volume of the document. If you specify a minimum PO value on the initial screen, the order value is determined in the same currency in which the minimum PO value is specified. Otherwise the order value is determined in the transaction currency.

Parked invoices:

No parked invoices are taken into account in determining the open values.

Invoice receipt/outgoing payment:

A transaction is completed as soon as the incoming invoice has been posted. Any delays in outgoing payments are not taken into account.

European currencies:

Currencies linked to the euro are treated as if they were the euro. (I.e. if both contractual partners have EUR as the their functional currencies, documents with the currency DEM are not selected.)

Saving the data:

You can save the data in the cluster database INDX. When you save, you will be asked for the name of a data cluster. Here you can enter any 22-character value (e.g. FAS133_01.01.02). If the cluster already exists, you will be asked whether you want to append the data or overwrite the old data. The data is stored under the area code 'MM',

Please note the following:

  • Table INDX is not assigned to any specific applications. Different applications can store data under the same code and thus each overwrite the other's data.
  • There is a risk that the INDX may be reorganized, resulting in the loss of all data.
  • No reports for data transfer are available. This means that in the event of a change of systems the data should additionally be saved in a local file.






ABAP Short Reference   PERFORM Short Reference  
This documentation is copyright by SAP AG.

Length: 9894 Date: 20240531 Time: 080111     sap01-206 ( 132 ms )