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SIMG_CFMENUORFCOCBK - Set up consolidation methods

SIMG_CFMENUORFCOCBK - Set up consolidation methods

RFUMSV00 - Advance Return for Tax on Sales/Purchases   General Material Data  
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In this step, you define the consolidation methods relevant to your consolidated financial statements.

The consolidation methods consist of

  • various control parameters, such as the definition of the method's variants and specifications concerning the handling of goodwill
  • various FS items and transaction types
  • investment item sets, and FS item sets and transaction type sets for the equity to be consolidated, if applicable.
In the Consolidation menu 'Data input', these sets can be used to automatically transfer changes to the investment book values and the equity book values from the database into the Changes in Investments and Changes in Investee Equity tables.

You can also maintain certain 'cross-method' selected items in this step.
The detail screens in Method Definition show the default settings for selected items listed with titles for accounting. You cannot see the classification keys under which the selected items are saved in the system on the detail screens. However, you can use the online help in each field to determine these.
The selected items are initially shown in both display mode and change mode. To change the settings to meet your requirements, you should switch to change mode using the menu item 'Edit'. This is to prevent the default settings from being changed by accident.

The following consolidation methods are predefined in the system: purchase method, pooling of interest method, proportional consolidation and equity method (with the variants 'Book value method' and 'Revaluation method' or 'Proportion of equity method') as well as cross-method selected items.

  1. List the consolidation of investments methods that occur in your group.
  • Purchase method

  • Pooling of interest

  • Proportional consolidation

  • Equity method

  1. Assign the variants to the consolidation of investments methods which you use.
If you are using the purchase method or proportional consolidation, choose one of the following:
  • book value method

  • revaluation method

If you are using the equity method, choose one of the following:
  • book value method

  • proportion of equity method

  1. Specify how goodwill is to be handled:
  • amortization over several years, affeting net income

  • single elimination (for example, against reserves)

  • proportional elimination

  • statistical (using the equity method with book value)

  1. Also specify how the goodwill is to be amortized or eliminated:
  • the depreciable life

  • whether any goodwill subsequently arising is to be depreciated over the remaining life of existing goodwill, or whether it should be eliminated.

  1. Determine whether, and according to which method you will eliminate hidden reserves during the consolidation of investments.
  • proportionally

  • according to a priority to be specified

  • completely

  1. Specify whether the respective FS items in appropriation of net income (ANI) are to be adjusted by the minority ownership when changing equity items. If so, you can maintain the items for group appropriation (GVK) as well as for minority ownership appropriation (GVM) (see number 9 below).
  2. For the equity method, specify whether negative investment book values are also allowed during a subsequent consolidation.
  3. Specify the transaction types to be used for the eliminating entries:
  • Creation of goodwill/negative goodwill

  • Reversal of hidden reserves/hidden debts

  • Amortization of hidden reserves/goodwill

  • Write-up of hidden reserves/goodwill

  • Proportional elimination posting of goodwill (with equity aging report)

  • Posting of minority ownership

  1. Decide which cross-method selected items should be set:
  • GVK,, appropriation of net income for the group (S and H or *)

,,,, (not used with appropriation on the balance sheet)
  • GVM,, appropriation of net income for minority ownership (S and H

,,,, or *)(not used with appropriation on the balance sheet)
  • GVW,, totals item for appropriation of net income

  • MIG,, annual net income applying to externals

  • MIK,, group share in equity eliminated on (first) consolidation

,,,, of investments
  • MIN,, minority ownership in equity/investments

  • MIR,, minority ownership in hidden reserves

,,,, (only for revaluation method)
  • MIS,, statistical item for carrying the offsetting entry for

,,,, the minority ownership in retained earnings (see MIG)
  • RES,, statistical auxiliary item for showing the elimination

,,,, of hidden reserves (fair value adjustment)
  1. For the equity method, you also need the following selected items:
  • EQG,, equity expense item for equity value on the

,,,, liabilities side
  • EQI,, equity offsetting item for posting goodwill

,,,, (book value method) or negative goodwill (book value
,,,, method and proportion of equity method)
  • EQN,, item for the continuation of an equity value on the

,,,, liabilities side
  • EQ1,, P&L item for posting revenue/expense incurred as a result of

,,,, the annual net profit/loss of an affiliated company (S and H
,,,, or *) and transaction type for updating the investment book
,,,, value
  • EQ2,, P&L item for posting expense incurred by the dividend

,,,, distribution of an affiliated company (S and H or *)
,,,, and transaction type for updating the investment book
,,,, value
  • EQ3,, balance sheet item for posting changes in stockholders'

,,,, equity without an effect on net income and the transaction
,,,, type for updating the investment book value
  1. If applicable, determine which investment item sets and which item/transaction type sets for equity to be consolidated should be stored for transferring the investment and equity book values from the database.
    Item and transaction type sets can be created for equity to be consolidated, both for first and subsequent consolidation. To enable the system to distinguish between the two, the sets must either contain different items or different transaction types.
  2. Check to what extent the consolidation of investments methods preset in the system match your requirements and, if necessary, define your own methods for the consolidation of investments.
  3. When your definitions are complete, test the consolidation of investment methods. If they are successful, the system sets their status to 'consistent'.
  • You can print a method with a list of its selected items and its item and transaction type sets.
  • You can generate a where-used list for a method.
  • You can selectively search for methods with certain characteristics.

For further information, see the chapter "Consolidation of Investments", topic "Customizing" in the FI Consolidation manual (R/3 Library).






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