Company Carry Forward

Table of Contents

• 1 Create Company Lectures Current Period (PERGES)
• 1.1 Brief Description
• 1.2 Actions (right mouse button)
• 1.3 Carry Forward Vouchers (BEL) and Postings (BOOK)
• 1.4 Carry Forward IC Account Balances
• 1.5 Carry Forward Development Transactions in General
• 1.6 Carry Forward of Investment Movements (ANLBEW)
• 1.7 Carry Forward Capital Transactions (KAPBEW)
• 1.8 Carry Forward of Accrual Movements (RUEBEW)
• 1.9 Carry Forward Shareholding Transactions (GESGES)
• 1.10 Carry Forward Development Transactions (SPIEBEW)
• 1.11 Carry Forward Currency Conversion Headsets GC/PC (WUM)
• 1.12 Carry Forward Account Conversion Rules (KTOUAW)
• 1.13 Carry Forward Deferred Taxes Headsets (LTK)
• 1.14 Carry Forward Company-Report Header Sets
• 1.15 Reconciliation Period Carry Forward Company Financial Statement
• 1.16 SPECIAL FEATURE: New Carry Forward about PERGES

1 Create Company Lectures Current Period (PERGES)

1.1 Brief Description

The 'Create Company Lectures Current Period' (PERGES) application is used to transfer various company-related data from a source area to a target area.

The V-Gesellschaft, V-GB, V-Period and V-fact selection fields are available for the source area, and the Social, G-Area, Period and fact selection fields for the target area.

In the "ID menu" column, the application shows all data that can be presented during the presentation of the company presentation. The Transaction development applications are the Transaction developments of the target period that have been turned on in the ABRSBE or FACSBE applications.

Figure: Selection of PERGES processing

1.2 Actions (right mouse button)

Displays Overview

By selecting a menu line in the overview and activating the "displays overview" action menu you branch directly into the selected menu item.

Perform carry forward in new period (without globe)

A carry forward of the data of the previously marked rows is made

Carry out carry forward in new period (with globe)

All data is carry forward

Reconcile carry forward to new period

When this application is called, the PERGES application is run for simulation purposes. However, the target data is not written. Instead, the new transactions are compared with the existing transactions of this period and any differences are displayed in a log. Only those data portfolios which are managed according to the switch in the period (pre- and current period) and data master are tested.

Processing controls

There is a branch in the overview application Processing controls

BG Processing Job Controls

There is a branch to the overview application BG-Processing Job Controls.

As you can only present the data of one company in the PERGES application, the presentation is alternatively also available as input processing across several or all companies from the company financial statements + monitor. To do this, select the relevant companies and right-click or use the action menu to call up the corresponding processing.

The message windows output by the period carry-forward receive a recapitulative message in the foot section. A distinction is made for each currency based on general errors, warnings and a note. Select of the 'Do not show this message again' check box can suppress the display of all message windows with the same message during quantity processing. The same user reaction (e.g. 'no processing and next') is assumed in each case. The contents of the message windows are collected and displayed at the exit of the quantity processing in a message window.

1.3 Carry Forward Vouchers (BEL) and Postings (BOOK)

If the previous period is an annual financial statement (period indicator J as per application ABR), the carryforward is formed depending on the posting type defined in the voucher header:

• E One-off posting: The voucher is not presented. When processing, a message appears informing you that mirror-relevant or affecting net result postings are available in a single-use voucher and are not carried forward.
• EP one-off booking during the year: (not applicable in a "Y" period). This type of posting means that the voucher is not carried forward to the following period, even during the year of carry forward.
• EU one-off booking with rebooking: The voucher is presented once and the carries forward are derecognized in the target period with a posting key for ongoing changes.
• WU Returning firm with reposting: Affecting net result postings are carried forward in the following year at the company chart of accounts level to the profit carried forward account with the account indicator 'W'. At the Group chart of accounts level, affecting net result postings are carried forward in the following year to the profit carried forward account, which is filed in the fact's master record (FAC). Non-affecting net result postings are presented 1:1. If an individual profit and loss carry-forward account is assigned to an account master (KTO) of a capital account with the 'Reposting at carry forward' license plate number, this individual profit and loss carry-forward account supervises the profit and loss carry-forward account otherwise used for these accounts with the account identifier 'C' or 'X'.
• WV Returning variable: The postings are transferred to the current period without values and carried forward as one-off vouchers. The posting keys of the previous period are retained (e.g. for reclassifications). If the values of a WV voucher are to be carried forward, the voucher must first be copied to another document number and then the posting type changed.
• WX change P+L: The carry forward is carried out according to the same principle as for consolidation of debits and credits or interim profit elimination current assets: A posting in the income statement for the previous year is re-posted to the profit carried forward account, the offsetting entry is made on the original P+L account. The posting is therefore opposite affecting net result in the following year. This means that in addition to the affecting net result write-off of affecting net result postings, there is also a reposting (carry forward against continuous change) of postings to mirror accounts.

ATTENTION! If the previous period is a monthly or quarterly financial statement (period indicator M or Q according to application ABR), postings 1:1 are transferred to the following period without summaries, transfers, or reclassifications (exception: Voucher with entry type EP)

In all cases, the voucher number for the previous period is retained.

Note: If it is found that an incorrect posting type was used in the previous period, the document type can be adjusted retroactively in the previous period. The check digits do not change here. On renewed carry forward, existing vouchers with the same document number and entry type in the target period are deleted and replaced with the voucher to be carried forward. If there are already vouchers with the same key but different type of document in the target period, an error message is displayed and no carry forward is performed.

When carry forward vouchers, postings with the same attributes can be combined into a carryforward posting. The control is carried out via the cumulative switch (VortrZuam) in the document header BELE.

An account with the account identifier W (retained earnings from vouchers) is required for carries forward of affecting net result postings at the company account plan level.

Postings to accounts for a Transaction development to convert using weighted average monthly rates MDK (posting keys with usage tag 'M') are calculated during the year using the conversion rule 'VKW' or 'VKW', as is the case for transactions to this Transaction development. 'VPW', so that a weighted average monthly rate is also obtained when converting the postings. Such postings are not deleted when calculating the current amortization current year, so that only the depreciation for the last month is calculated and posted. During the transition period, intra-year carries forward converted at monthly rates are taken into account accordingly.

Vouchers with a deferred tax indicator retain this indicator after carry forward, provided they continue to be affecting net result. If amortization current year are calculated in a voucher that contains the indicator for calculating deferred taxes, the recalculated AfA posting on the P+L account is automatically assigned the latent tax indicator after a carry forward into the following period. If several original vouchers are combined to produce one presentation voucher, it is sufficient for one of the original vouchers to have the LT number plate so that the voucher can also have the LT number plate. Postings on P+L accounts will then also receive the LT indicator. If a voucher contains several operations that are treated differently with respect to deferred taxes, it is strongly recommended that this voucher be split.

For the period brought forward, a check is carried out to see whether there are any accounts that are not valid for the target period. If this is the case, a corresponding note is issued. The carry forward is still performed.

1.4 Carry Forward IC Account Balances

It is possible to bring forward IC account balances into the next period. In particular, the information on the decimation (reference document number and date, digit out indicator greater than 1) is pre-copied, so that constant facts do not have to be deciphered again. This functionality is useful for users who take over the IC account balances on individual vouchers and sort them out accordingly, so that the digging does not have to be repeated for the repeating data.

This functionality is controlled by a switch at the fact (FAC). If the source fact is different, the carry forward is only made if the switch is set in both data types. A flag (Source carry forward) is displayed in a new column in the overview "IC account balances" (ICKTOSAL), which indicates whether the data has been submitted.

The carry forward is made within the framework of the general carry-forward function for individual financial statements data both during the year and from the annual financial statements, the latter however only for balance sheet accounts. In the case of carry forward from annual financial statements, IC account balances are combined for each reference document. If the total balance per reference voucher is 0.00, no carry forward is made as it is assumed that the matter has been concluded. If the carry forward is repeated, only the IC account balances previously provided will be overwritten; data added in the current period will be retained. An isolated carry forward of IC account balances can be started in the Select carry forward to New Period (PERGES) call application. The menu ID 'PERGESICK' must be used for this purpose in a dispatch or external application call (batchrunner).

The import of previous delete IC account balances (TXLICSALD) also evaluates this switch. Only data that was not generated by the carry forward is deleted, unless the parameter was set to "with carry forward".

1.5 Carry Forward Development Transactions in General

The "Create Company Presentations Current Period" (PERGES) application displays one line for each Transaction development, one for a progress bar, and one for launching a single carry forward of this Transaction development as a row action. Rows for Transaction developments are dynamically determined using the Transaction developments defined in the FACSBE and ABRSBE applications. The respective checkpoint ID ("SPI" + mirror key) is used as the replacement "Menu ID".

In the case of carry forward of development transactions during the year, the counter in the period/Transaction development table (ABRSBE) is evaluated. If this value is 'M' for Transaction developments with automatic calculation (SPIDEF application) for the target period (elimination of auto-equalization between transactions and account balances), transactions with the posting key with usage tag 'L' are not copied from the source period. The difference must be explained manually (hence 'M').

The entries of the original voucher number and the associated facts made when transactions were created when the voucher was transferred to the next fact are taken into account by the period carried forward. This means that if different vouchers come from different countries, several lecture movements may be generated. The reference to the original voucher is thus forwarded to the carry-forward voucher as if the transaction had been generated from the carry-forward posting during the transfer from the original data type.

1.6 Carry Forward of Investment Movements (ANLBEW)

The carry forward of fixed asset transactions only takes place if the fact/transaction development area FACSBE and Period/transaction development area ABRSBE applications have been assigned the markers for fixed asset transactions. All transactions of the previous period will be presented. All existing carries forward in the target period will be deleted.

• Carry forward from financial statements period (marked in the application Periods (ABR) with J) The fixed asset transactions of fixed asset objects (no allocation to a group/TK) for AHK and AfA per account are consolidated from the corresponding previous period and included in the current period as carries forward (carry forward posting keys with BSL expiration of Kz V), conversion rule VKW). The posting keys are summarized for each transaction development area and investment object. The conversion rule of the lecture movements is VKW / VPW. Differentiation according to IC companies, possibly also according to IC business units, is maintained for holding accounts.
• Carry forward from intra-year period (marked in the Periods application (ABR) with M or Q) The fixed asset transactions of fixed asset objects from the corresponding previous period are copied into the current period without a summary.
• The carry forward of IC fixed asset transactions depends on whether the management of IC fixed asset transactions (ICANLBEW) has been activated for both the lead and current period (ABR) and for the respective fact (FAC).

No carries forward are created for fixed asset objects that are no longer valid. However, if the net book value of such a fixed asset object is not zero, an error message is displayed.

For postings with the conversion rule 'MDK' (this primarily applies to amortization current year), the conversion rule 'VKW' or 'VKW' is used during the year. 'VPW'. When calculating the current amortization current year, such postings are no longer deleted, so that only the depreciation for the last month is calculated and posted.

1.7 Carry Forward Capital Transactions (KAPBEW)

The carry forward of capital transactions only takes place if the fact / transaction development area FACSBE and Period / transaction development area ABRSBE application have set the indicators for capital transactions. All transactions of the previous period will be presented. All carries forward that already exist in the target period will be deleted.

• Carry forward from financial statements period (marked in the application Periods (ABR) with J) All posting keys found in the previous period are summarized to the carry-forward key = carry-forward of capital by machine, conversion rule of CV / VPW. The compaction is carried out per account. Special feature of the presentation Capital transactions to accounts with attributes in the account master data "Reposting at carry forward = X" are first carried out for each account with the carry-forward posting key. The carry forward movement is then automatically reposted with the posting key with the BSL usage tag XJU to the results carry forward account with account indicator = "X".
• Carry forward from intra-year period (marked in the Periods application (ABR) with M or Q) capital transactions are copied from the corresponding previous period into the current period without a summary. If a carryforward value is zero, it is not adopted.
• Special feature of carry forward for affecting net result postings: If there are affecting net result postings on a lower fact (example I3 below) (Fig.1 + 2), these will change the JÜ balance (in the example Kto. K3400) on the next higher fact I4 (Figure 3). In the capital statement, the change in earnings is set by a transaction with the posting key with the BSL usage tag XEW. The remaining difference is written with posting key with BSL usage tag JU. For the posting’s accrual carried forward on the lower fact I3 (Fig.4) results in a posting from the P+L posting to the fact’s profit and loss carry forward account or the account with account indicator W (Fig.5). On the top fact, both JÜ transactions are reposted separately: The transaction with BSL usage tag XEW (setting of JÜ data type carry forward) in the previous period is set to the profit carried forward account with account number W or at Group level to the profit carried forward account entered in the fact. The JÜ transaction with BSL usage tag JU on the profit and loss carry-forward account with account number X (in the example, account no. 33010). If no X account is defined, both transactions are reposted to the W account. One carry forward is generated per affecting net result posting (three lines in all in the capital transactions). These are summarized on the next carry forward in the following period.
• Besonderheit bei Geschäftsbereichen: Wenn Geschäftsbereiche mit Angabe einer Kontogruppe in der "Gesellschaft+Geschäftsbereich-Zuordnung" (GESUBR) definiert werden, dann wird das GuV-Ergebnis eines GuV-Geschäftsbereichs (Kontogruppe 'G') beim Vortrag auf den Bilanz-Geschäftsbereich (Kontogruppe 'B' oder 'M') umgebucht. Da dies zur Folge hat, dass die Kapitalbewegungen für die Umbuchung (Buchungsschlüssel mit Verwendungskennzeichen 'XJU') nicht mehr je Geschäftsbereich zu null saldieren, erfolgt die Prüfung der Umbuchungsspalte im Kapitalspiegel geschäftsbereichsübergreifend.
• Special feature of business units: If business units are defined with an account group specified in the "company+business unit Assignment", the P+L result of a P+L business unit (account group 'G') is reposted to the balance sheet business unit (account group 'B' or 'M') upon carry forward. As this results in the capital transactions for reposting (posting key with usage tag 'XJU') no longer being set to zero for each business unit, the check of the reposting column in the capital statement is carried out across all business areas.

Figure 1: Capital transactions on I3 in 2011 (with annual profit in the amount of: EUR 10,000)

Figure 2: Affecting net result posting to I3 in year 01

Figure 3: Capital transactions to I4 in 01

Figure 4: Capital transactions on I3 in 2002 (with annual profit of: EUR 20,000)

Figure 5: affecting net result posting I3 in 02

Figure 6: Capital transactions to I4 in 02

1.8 Carry Forward of Accrual Movements (RUEBEW)

The carry forward of accrual movements occurs only when the accrual movement indicators are set using the fact/transaction development area FACSBE and Period/transaction development area ABRSBE applications. All transactions of the previous period will be presented. All existing carries forward in the target period will be deleted.

• Carry forward from financial statements period (marked as J in the Application Periods (ABR)) All posting keys found in the previous period are summarized to the carry-forward key = provision carry forward, conversion rule VKW / VPW. The compaction is carried out per account.
• Carry forward from intra-year period (marked in the Periods application (ABR) with M or Q) The accrual movements are copied from the corresponding previous period to the current period without a summary.

1.9 Carry Forward Shareholding Transactions (GESGES)

The carry forward of shareholding transactions only takes place if the fact/transaction development area FACSBE and Period/transaction development area ABRSBE applications have been assigned the markers for shareholding transactions. All transactions of the previous period will be presented. All existing carries forward in the target period will be deleted.

• Carry forward from financial statements period (marked as J in the Application Periods (ABR)) All posting keys found in the previous period are summarized to the carry-forward key = participation carry forward, conversion rule VKW / VPW. The compaction is carried out per account, per IC company and, if necessary, per IC business unit. In the case of shareholding transaction carry forward (GESGES), no report is issued if the carry-forward value is in credit, but only if it switches from debit to credit or vice versa. This makes it possible to set up allowance accounts without disruptive reporting. It is possible to consolidate companies whose investment book values and investment percentages are zero. The relevant shareholding transaction (GESGES) is carried out, although all values are zero, so that the investment is also calculated correctly in the following period. If, on the other hand, a carry forward is eliminated by a disposal, no record is created.
• Carry forward from intra-year period (marked in the Periods application (ABR) with M or Q) The participation movements are copied from the corresponding previous period into the current period without a summary.

1.10 Carry Forward Development Transactions (SPIEBEW)

The carry forward of development transactions only takes place if, through the application fact/transaction development area FACSBE and Period/transaction development area ABRSBE the flag has been set for the corresponding development transactions. All transactions of the previous period will be presented. All existing carries forward in the target period will be deleted.

• Carry forward from financial statements period (marked as "Y" in the Periods application) All posting keys found in the previous period are summarized to form the carries forward posting key according to t. BSL conversion rule key table VKW / VPW. The compaction is carried out per account and, if necessary, per transaction development area.
• Carry forward from intra-year period (marked in the Periods application (ABR) with M or Q) development transactions at the company level are copied from the corresponding previous period into the current period without a summary. If a carryforward value is zero, it is not adopted.

1.11 Carry Forward Currency Conversion Headsets GC/PC (WUM)

The master data for the currency conversion of the individual company, which are stored in the currency conversion head rate (WUM), are carried forward. The accumulated balance sheet translation difference is transferred and transferred to the "Difference balance sheet previous period" field. No carry forward is made if data are already available in the target period.

1.12 Carry Forward Account Conversion Rules (KTOUAW)

The carry forward of the account conversion rules is directly linked to the carry forward of the header sets GC/PC currency conversion. If the conversion rule for an account differs from the standard of the conversion method selected, this table contains the linking of the accounts with the respective conversion rules, e.g. "Subscribed capital = continued average conversion rate (FDK)".

Note: If the account conversion rules specify a given rate (CV) (e.g. CV = 90.00), then this rate will be applied 1:1 to the target period. If necessary, this rate must be adjusted manually for the current period.

1.13 Carry Forward Deferred Taxes Headsets (LTK)

The header rates for deferred taxes are transferred from the corresponding previous period to the current period if there are no LTK header rates available there. Existing carries forward will not be deleted in the target period.

1.14 Carry Forward Company-Report Header Sets

The report header records are carried forward from the corresponding previous period to the current period if there are no REP header records available. If report header records are already available in the target period, a warning is issued and the header records are not presented.

Report header records whose report ID is invalid in the target period are not carried forward.

In the case of carry forward of report header records with indication of a previous period, the period indicator of the previous period is evaluated. Thus, a previous period that represents an annual financial statement is retained if the current source period does not represent an annual financial statement. The settings for quarters or months are adjusted accordingly for the previous period.

1.15 Reconciliation Period Carry Forward Company Financial Statement

When this application is called up, the period carried forward is carried out for simulation purposes, but the target data is not rewritten. The new transactions are compared with the existing transactions in this period and any differences are shown in a log. The application generates a set in the Processing control (VERARB) with the checkpoint 'SIMPER' for the result of its check. The message entered there determines the associated status display in the EA monitor.

If there is no data at all available in the source period, the state is set to - on the company financial statement monitor.

The period carried forward inserts a separate checkpoint for each defined Transaction development in the VERARB overview. These VERARB records contain control values that result from the transactions of the posting keys in the carry forward transaction development column (usage tag 'VOR'). The state for the carry-forward reconciliation is automatically set to amber (the result of the reconciliation is no longer current) if the carry-forward data has been changed in the current period, e.g. by manually recording a carry-forward movement.

There is a way to suppress the immediate log display in the function. This function can therefore also be used as quantity processing in the

Company financial statements + monitor or in a dispenser, without the process having to be confirmed for each company processed. At the exit of the processing, the collected protocol is displayed for all companies.

1.16 SPECIAL FEATURE: New Carry Forward about PERGES

The carry forward about PERGES can be repeated as many times as you like.

Caution: The following applies to mirror applications: If a new carry forward is made from an initial period = annual financial statement to a subsequent period, all manual additions or changes noted in the carryforward movements (BSL with expiration code) are added. V) of the target period. If the carry forward is repeated from an initial period = interim financial statement, all development transactions of the target period that already exist are deleted.

When carry forward is repeated, a message is issued indicating which data is available in the target period. The report header records as well as the LTK header rates and LTK tax rates are not repeated. If you want to make another carry forward, you must continue with "Write Data".