Aggregation of a Sub-group to a Company Financial Statement

Table of Contents

• 1 General Information
• 2 Selection Area
• 3 Table Area
• 4 How Were the Summarized Balances Summarized?
• 5 Special Features

1 General Information

This application can be used to transfer data from a consolidated sub-group to a fictitious company. This fictitious company can then be further processed as such in a group above it.

You can access the application either via the short term 'KTK2GES' or in the 'Extras / Special functions' area under the chapter 'Special functions', here 'Compaction sub-group on company financial statement'.

2 Selection Area

The selection area consists of information about the period, the fact, the group/TK (source) and the company (target). It can also be specified whether the logs of previous processing should be deleted. The individual processing steps are recorded in the minutes. It is stored in the database and can be viewed via the "Show Log" action. The logs are collected until the "DeleteKnz" button is set to "J" during processing.

3 Table Area

The table area shows the data sets that are being processed. Using the right mouse button context menu, the action "Compression sub-group on company financial statement" can be used to trigger the summary of the data of the sub-group to a company. The individual financial statement data of the companies assigned to the group/trade are combined with the consolidation postings (if applicable also secondary sub-groups) into individual financial statement data for the target company.

4 How Were the Summarized Balances Summarized?

1. The account balances of the target company result per account from the total company financial statement account balances and consolidation postings. Accounts with account number 'Q' are excluded or treated separately.
2. The controlling balances of the target company are based on the sum of the company financial statement controlling balances and the consolidation postings, with controlling objects, for each account and combination of controlling objects. Here, the data is cumulated in accordance with these keys.
3. The IC account balances of the target company result from the company financial statement IC balances whose IC company is not part of the sub-group. There is no accumulation. It is therefore assumed that a complete SK/AE consolidation has been carried out in the source group.
4. The participations of the target company result from the company financial statement participations, whose IC companies are not included in the sub-group.
5. The development transactions of the target company result from the company development transactions and the consolidation postings on these accounts for each mirror account (according to the statement assignment in the account master data). The values shall be cumulated per account, IC company and transaction development column using the first company financial statement posting key per transaction development column. New posting keys may have to be defined for this purpose. However, disclosures made by IC companies within the Source group will be deleted. The default fixed asset object (Name = Prefix + account number) is always used for fixed asset transactions.
6. The IC transactions of the target company result from the company financial statement IC transactions whose IC company is not part of the sub-group. There is no accumulation.
7. The individual financial statement data of quoted companies are only taken into account with prorated values. In order to compensate for rounding differences with regard to the net income for the year, the account balances on the Q accounts are additionally included at 100%.
8. The consolidation postings for clearing rounding differences (consolidation function 'QU') are reposted by the accounts from the consolidation parameters 'QU' (with account indicator 'Q') to the reference accounts (without account indicator 'Q') also specified in the consolidation parameters 'QU'.

5 Special Features

1. Only values in the group currency of the source group are taken into account. The results are saved as values in the local currency of the target company. These currencies must be the same. If the source group contains foreign currency companies, the target company receives account balances on the currency conversion’s difference accounts. Difference accounts must be used for any subsequent currency conversion of target company.
2. This function is also possible with business units that are retained. However, there must be no "mixed operation" (data partly with and partly without business unit).
3. If the company financial statement of the target company is to be consolidated in a further group, it must be ensured that all companies of this group specify in their data only the notional target company as IC company, but not the original companies of the source sub-group.
4. IC fixed asset transactions are not being processed for the time being.