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FIN_ACC_GC_BCOMB: Support for Business Combinations (Enhanced) ( RELNSEM-BCS_605_GRPCLS_B )

FIN_ACC_GC_BCOMB: Support for Business Combinations (Enhanced) ( RELNSEM-BCS_605_GRPCLS_B )

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FIN_ACC_GC_BCOMB: Support for Business Combinations (Enhanced)

Use

As of SAP enhancement package 5 for SAP ERP 6.0 (SEM-BW 605), you can adjust the consolidation of investments to reflect changed accounting principles that result from the Business Combinations project. The new functions support the management, calculation, and automated posting of consolidation entries for goodwill, minority interests, and changes in the percentage of ownership in accordance with the recent changes in accounting principles.

The enhancement package provides improvements in the following areas in particular:

  • Separation of Goodwill from Investment
The business function provides improved support for allocating goodwill to separate goodwill-carrying consolidation units.
  • Full Goodwill
The system supports the calculation, posting, and valuation allowances for full goodwill during consolidation of investments.
  • Change of Control
When you execute a method change as a change of control, the system first posts a total divestiture and then a new first consolidation to the same investee unit based on the new accounting technique. When a loss of control occurs, the system also handles other comprehensive income (OCI) in accordance with the new requirements.

Effects on Existing Data

Effects on the user interface

The following changes to data entry have been made both in SAP GUI and in the Web Dynpro monitor:

  • Entry screen for third-party investment (new)
On this entry screen, you can enter the value of the third-party investment for an investee unit in group currency. You can enter this value in multiple lines, with separate lines for different years and periods of acquisition.
  • Entry screen for (internal) investments (changed)
The Change of Control field has been added to the entry screen for the following investment-changing activities:
  • Step acquisition

  • Partial divestiture

  • Total divestiture

  • Partial transfer

  • Total transfer

In this field, you can specify whether the activity is linked to a change of control at the beginning or end of the period, or whether it is not linked to a change of control.
If you select Change of Control at Beginning of Period or Change of Control at End of Period, you cannot subsequently change the position of this activity manually in the sequence of activities. This ensures that the system processes the investment-changing activity in conjunction with the change of control.
  • Entry screen for goodwill (changed)
The entry screen for goodwill has been enhanced and fully revised.
Until now, all key figures for recording goodwill data were located on one screen. When you activate the business function Financials, Group Close, Business Combinations, new key figures are available for the total original value. To improve the overall clarity during data entry, the settings, key figures, and comments are now displayed on separate tab pages. Depending on the settings, the system adjusts the displayed key figures dynamically.
The following new indicators are available on the entry screen for goodwill:
  • Sep. GW from Inv. (separation of goodwill from investment)

  • Full GW (full goodwill)

  • Logic.Org.C (logic for organizational change)

Using this indicator, you can adjust the valuation allowance for the goodwill separated from the investment without an effect on earnings.
In the Goodwill-Creating Activity group box, you can enter a reference to the activity and to the investee unit of the activity for which the differential was originally incurred. The fields in this group box are only ready for input if the Sep. GW from Inv. indicator is selected.
  • Consolidation Monitor
By default, the system displays the goodwill-carrying consolidation units under all consolidation groups in the tree structure.
You can show or hide all goodwill-carrying consolidation units in the tree structure by choosing the corresponding entry in the consolidation monitor menu (Layout -> Settings -> Goodwill-Carrying Consolidation Units).
You can show or hide the goodwill-carrying consolidation units for specific consolidation groups from the context menu for the consolidation groups.
You can also use transaction UC00 to show or hide the goodwill-carrying consolidation units in the tree structure in the consolidation workbench.

Effects on Data Transfer

Effects on System Administration

Effects on Customizing

To configure the settings for the new function, you perform the following steps in the consolidation workbench:

Customizing for the Data Basis

In Customizing for the data basis, you configure the following settings:

  • Data Model
When you manually enter data for a goodwill separated from the investment, you can enter a reference to the investee unit on which the goodwill originated.
To use this function, on the Data Model tab page in the new Goodwill area, you have to specify InfoObjects for the characteristics of the role Goodwill-Creating Investee Unit to which the system is to persistently store the investee unit for the goodwill-creating activity. These InfoObjects must reference those InfoObjects that you use in your data model for the characteristics of the role consolidation unit as reference characteristics.
  • Data Streams
If you want to use the Full Goodwill function, on the Data Streams tab page, you have to select the Generate indicator for the new data stream Third-Party Investment.
  • Data Stream Fields
On the Data Stream Fields tab page, you activate the following InfoObjects for use:
  • All InfoObjects in the Third-Party Investment folder

  • The Change of Control InfoObject in the additional fields for investments

  • The Separation of Goodwill from Investment and Full Goodwill InfoObjects in the additional fields for goodwill

Activation in the Consolidation Area

To activate the new functions, you select the following new indicators in the settings for the consolidation area:

  • Separation of Goodwill from Investment
  • Full Goodwill
  • Change of Control

Customizing for Goodwill-Carrying Consolidation Units

If you have activated the Separation of Goodwill from Investment function in the settings for the consolidation area, the new Customizing options for goodwill-carrying consolidation units are displayed under Master Data -> Consolidation Units. In these Customizing settings, you have to add those consolidation units that you want to use as goodwill-carrying units.

You may not assign the goodwill-carrying consolidation units explicitly in the consolidation unit hierarchy. The system adds these units automatically to the consolidation unit hierarchy.

Accounting Techniques for Consolidation Units

In the accounting techniques for consolidation units, there is a new Method Change As Organizational Change column. This column is displayed only if you have activated the Change of Control function in the settings for the consolidation area.

Using the indicator in this column, you can define exceptions for the Change of Control function. When you select the indicator for a consolidation unit, the system posts the method change in the relevant period as before. No change of control takes place, which means the method change just adjusts the balance sheet and no divestiture accounting followed by another first consolidation takes place.

This indicator is only ready for input if a consolidation of investments method that has changed since the previous period is assigned for that particular period and consolidation unit.

Customizing for Data Collection Methods

In Customizing for data collection methods, in the Data Stream column, you can select the new data stream for third-party investment. If you select manual entry for this data stream, the new entry screen for third-party investment is displayed when a relevant data collection task is executed.

Settings for Consolidation of Investments

You can configure the following settings for consolidation of investments:

  • System Utilization
As in SAP ERP 6.0 Support Package 15, you can select the Partial Divestiture as Equity Trans. and Other Comprehensive Income in Total Div. indicators in the system utilization for consolidation of investments.
If you have activated the business function Financials, Group Close, Business Combinations, the system posts other comprehensive income with an effect on net income not only in a total divestiture, but also in a loss of control (method change from purchase method to equity method).
  • Location of Values
Until now, the system could retrieve the investment data either from totals data or from additional financial data. When you activate the business function Financials, Group Close, Business Combinations, you can also select a combined location of values from totals data and additional financial data. In comparison to the combined location of values for equity data, this is restricted: On the Investment Data tab page, there is a line in which you can specify an item and transaction type for the change of control activity.
The change of control activity is intended for the consolidation-group-dependent revaluation of investment data in conjunction with a method change. You therefore enter the investment data for this activity using a manual posting on posting level 30 with a document type that is included in the calculation base for consolidation of investments.
If, until now, you retrieved investment data from the additional financial data, this combined location of values allows you to enter the investment data as before and read only the value for the change of control from the totals database.
If you read investment data from totals data only, the following additional fields are displayed on the Investment Data tab page:
  • Change of Control (Beginning of Period)

  • Change of Control (End of Period)

The item and transaction type that you enter in these fields must be a subset of the account assignments that you entered for the investment-changing activities step acquisition, partial transfer, total transfer, partial divestiture, or total divestiture.
In the sequence of activities, you cannot change the position of the activities triggered by the account assignments for Change of Control at Beginning of Period or Change of Control at End of Period. This ensures that the system processes the investment-changing activity in conjunction with the change of control.
A new check to check the consistency of this data is now included in validation. The system only carries out this check when the Investments indicator is selected in the Customizing setting for the validation task.
If you retrieve equity data from the totals data or from both the totals data and additional financial data, a new field is displayed on the Equity Data tab page in which you can specify an item and transaction type for the change of control activity.
The change of control activity is intended for the consolidation-group-dependent revaluation of fair value adjustments in conjunction with a method change. You therefore enter the equity data for this activity using a manual posting on posting level 30 with a document type that is included in the calculation base for consolidation of investments.
  • Goodwill Global
If you have activated the Full Goodwill function in the settings for the consolidation area, the new Minority Interest in Full Goodwill group box is displayed on the tab pages in Customizing for Goodwill Global. In this group box, you specify a balance sheet item to which the system posts minority interest in the full goodwill.

Customizing for Consolidation of Investment Methods

In Customizing for consolidation of investment methods, there is now a new Activate Full Goodwill indicator.

If you do not separate the full goodwill from the investment, and instead want to calculate the full goodwill linked to the investment percentages, you activate this indicator. By doing this, you specify that the system automatically runs the capitalization and valuation allowances tasks for the full goodwill and its minority interests.

In Customizing for consolidation of investment methods, there is also a new Minority Interest in Full Goodwill group box. Here you can override the global settings for the balance sheet item to which the system posts minority interest in the full goodwill.

Further Changes in the Consolidation Workbench

  • Consolidation area (changed)
The following functions have been added to the list of settings for the consolidation area.
  • Separation of Goodwill from Investment

  • Full Goodwill

  • Change of Control

  • Consolidation unit hierarchy (changed)
In the consolidation unit hierarchy, new icons for goodwill-carrying consolidation units and assigned end nodes are now displayed.
  • Master data for consolidation units (changed)
In the master data for consolidation units that you entered in Customizing for goodwill-carrying consolidation units, the new Goodwill-Carrying Unit indicator is now displayed. The Goodwill-Carrying Unit indicator is not ready for input when you enter the master data for consolidation units. To specify that a consolidation unit is a goodwill-carrying unit, you have to add it in the new Customizing for goodwill-carrying consolidation units.
  • Field catalog (changed)
If you have activated the Full Goodwill function in the settings for the consolidation area, you can use the new data stream for third-party investment in the following methods:
  • Flexible Upload

  • Load from Data Stream

  • Copy (Method)

  • Delete (Method)

The system offers the new InfoObjects in the field catalog if the corresponding new functions are activated in the settings for the consolidation area.
  • Nonperiodic copying and nonperiodic deletion (changed)
The new data stream for third-party investment is available under Other Functions -> Copy and Other Functions -> Delete.
  • Analysis (changed)
A new function for listing the third-party investment is now available under Analysis -> List Data. The list for changes in investments has also been enhanced.

Further Information

Release note Financials, Group Close, Business Combinations

SAP Library for SAP ERP on SAP Help Portal at http://help.sap.com/erp -> SAP ERP Enhancement Packages ->ERP Central Component Enhancement Package 5 -> Industries in SAP ERP -> SEM - Strategic Enterprise Management -> Business Consolidation (SEM-BCS).






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