Company and Business Units

1 Companies (CODT)

1.1 Overview of Company Master

This overview contains the master data of all companies stored in IDL Konsis. The data displayed in the table matches all attributes from the company master.

Company is one of the fundamental keys in IDL Konsis. It represents a legally independent unit within the Group. Company master rates are to be applied to all companies that are to be taken into account in the consolidation of the group companies, irrespective of whether or not inclusion in the consolidation is desired. The stipulation regarding inclusion in the scope of consolidation and the type of consolidation (e.g. full or quota-consolidation or equity valuation) is made in the application 'GRPMNR' (group companies + group monitor).

The companies to be processed are provided with a company number uniform for the entire group. As a rule, a corporate master record describes a clear company, i.e. the legal person. If desired, however, a permanent establishment or a business area could also be managed via a quasi-company in IDL Konsis. It is also possible to combine several legal companies (e.g. one sub-group) into one fictitious company (see also application CNSUBGRP, summarizing sub-group on company financial statement).

1.2 Creating a Master Record

When the application is invoked, a table with all the data already defined is displayed. If no data is defined yet, the table is empty. The 'Star' icon [Create new object] in the upper right-hand toolbar opens the wizard, in which the attributes for the record must be recorded.

The wizard consists of 6 pages. Each page contains part of the data to be managed. You can navigate between the individual pages using the Next and Back buttons in the footer of the wizard pages or via the page directory (navigation bar), which is displayed on the left. The list of pages displays an icon to indicate whether the entries on a page are correct (green check mark), incorrect (red stop sign), or irrelevant for consistency (dash).

The Finish button is included on each page. However, it is disabled as long as the record is inconsistent or incomplete. The Next and Back buttons are only active if the information is consistent and error-free.

1.3 Wizard for the Social Master

Page 1 Description:

• Company: Mandatory entry of a max. six-digit alphanumeric identifier.
• Validity from/until: The Validity from period is a must field, the Validity until period is an optional attribute. Both attributes define the period from or to which the company is valid. The user-specific startup data (STUPDT) can be used to control that restricted companies (any indication of a +Valid-until-period) are no longer displayed. For accounts (COADFN) with fixed IC-company (so-called IC general account), the account is not valid longer than the IC-company by inheriting the limitation of the validity of the company to the account, as otherwise invalid data could be generated.
• Description: Obligatory entry with max. 70 digits. The company name (unlike almost all other master data) is unambiguous and not dependent on language.
• Short text: Mandatory entry with max. 10 digits.

Page 2 Contact

• Street (+ No.), Attention to, Zip-code, Town, Telephone, Telefax, e-mail: Optional entry. The data are only maintained for information purposes and have not been evaluated any further to date.
• Language: Assignment of the language from the master data table 'LGNCDE'.
• Country: Allocation of a country indicator from the master data table 'CNTCDE'.
• Internet address: Possible to enter a URL (internet address of the homepage, for example, http://www...). This information is evaluated for XBRL export if necessary.
• Input fields for CBC reporting: All other fields (OECD Address type, Building identifier, Suite identifier, Floor identifier, Post office box, Country subentity, District name, free text address) are used for mandatory country-by-country reporting, but will not be evaluated further otherwise.

Page 3 Technical properties

• Currency: Assignment of a currency code from the master data table 'FXCDE'.
• Diverging closing date: Optional entry, the data is only maintained for information purposes and has not yet been further evaluated.
• Exclusion group for check rules: If a group of check rules is NOT to be applied to the company, this option allows to exclude the associated check rules by selecting the corresponding Exclusion Group (PRFGRP) from the selection. Since only one exclusion group can be assigned in each case, several similar exclusion groups may have to be defined if companies differ in the applicable check rules.
• Chart of accounts: Each company is assigned a company-specific chart of accounts. The same chart of accounts can be assigned to several companies. This information is also required if work is performed only at the level of the group chart of accounts.
• Merged into / Merged at: These two attributes may only be specified jointly and are displayed in separate columns not only in the Companies overview (CODT), but also in the company financial statement (CFSMNR) and group financial statement (GRPMNR) monitoring applications, if the merger date is within the current period. If "Merged at" is entered, the valid-until period of the company is automatically set to the next annual financial statement. Although it is not permissible to record individual financial statement data for the merged company in the following period, the consolidation vouchers from the upstream merger must be carried forward once.
• Controlling dimensions: If you are working with the supplementary module 'Controlling' and controlling dimensions are defined here, dimension of a partnership chart of controlling objects.
• License Company type IDL Konsis / FORECAST / Excel entry form: Within the scope of the extended license parameters the companies are classified according to their use in IDL Konsis, IDL Forecast, and IDL.XLSLINK. There are 3 indicators for this: for IDL.XLSLINK there is only the type "Full company" (use in Excel entry form), for IDL Konsis and IDL Forecast the following types are distinguished:

'R': Report company (consolidation at equity or management of company financial statements only)

'F': Full company (full or quota-consolidation, complete planning)

'O': Object company (consolidated companies with limited data volume)

'P': Previous company (no consolidation, no planning)

Companies that appear in the Group monitor (in any period, fact, group companies) with the consolidation method 'V' or 'Q' are assigned the IDL Konsis type "Full company". All other companies receive the IDL Konsis type "Report company". Once the IDL Forecast license is available, all companies will receive the IDL Forecast "full partnership" type. When the license for IDL.XLSLINK is available, all companies receive the IDL.XLSLINK type "Full company".

Page 4 Judicial Properties

• VAT identification number: Optional input. The content is only evaluated in the context of working with the IDL.E balance sheet. Otherwise, no evaluation is carried out and the data is only maintained for information purposes.
• Type of Company: Optional entry, no evaluation, data is only maintained for information purposes.
• Legal form: Optional entry, no evaluation carried out, data only maintained for information purposes.
• Commercial register: Optional entry, no evaluation carried out, the data is only maintained for information purposes.
• Commercial register number: Optional entry, no evaluation, the data is only maintained for information purposes.
• Tax identification number: Optional entry. The content is only evaluated in the context of working with country-by-country reporting.
• BZSt-Role: Optional entry. The analysis is performed in the context of country-by-country reporting. This data element indicates the role of the reporting group company in relation to the multinational group. It also makes it possible to designate the ultimate parent company of the multinational group among the listed Group companies.

Page 5 Business activities

• OECD Business Activity: Entry is only possible if the license component for country-by-country reporting has been purchased. The entries are only evaluated for country-by-country reporting

Page 6 ESG

You can define local units for metrics for ESG data collection.

1.4 Change / Edit in the table / Quantity Change

You can change data either via the right mouse button in the context menu or by double-clicking on the respective company row. The wizard opens and the data can be changed. Another variant is the 'Tablecells editable' via the right mouse button popup menu. If the editing mode is activated, the editable fields are marked with blue font. To change a content, the cell must be selected using the mouse. The behavior depends on the type of input values:

• Text fields are completely selected by simple mouse click, i.e. the content is overwritten when the keyboard is typed. Double-clicking sets the cursor so that the text can be changed.
• Checkboxes are set or reset by simple mouse-click.
• For fields with drop-down boxes, the select button is activated by clicking. Changes can be made by entering the value or by selecting from the drop-down list.
• For fields that are modified by special constructs in the wizard, double-clicking will open a dialog that corresponds to the respective wizard page.

The mass update is only active in the editing mode and can only be performed column by column.

2 Business Unit (BUDT) - (optional)

Business areas/business units are used for further breakdown within a company. From a Group-wide perspective, the business area must also be used for the breakdown by division, segment, branch, or strategic business units (SGE), in individual cases also for business premises or branch offices. It must therefore be possible to design the business area structure on an individual basis. This application defines the business units and defines their structure through aggregates and schemas.

2.1 Activating Business Units

The application 'FCT' (data types) controls per fact whether With or Without or With/Without business units is to be used. The labeling in the fact is used to test the data used per fact.

Importance of the selection criteria:

• Facts with management responsibility [X]: Data for these facts can no longer be kept without business unit.
• Non-executive facts [-]: Data with business unit cannot be maintained for these facts.
• Facts with/without management [M]: For some companies, data are held with business units, for other companies without. The distinction is made on the basis of the table "COBUALC". A mixture within a company is not authorized.

Consolidation cannot be performed on data types with 'M' setting because the group financial statement must be performed either consistently with business units or consistently without business units.

If the interface files for account balances (KPSALDEN.DSCTXT) and intercompany sub-account balances (KPICSALD.DSCTXT) are used for business units and these are not to be used in IDL Konsis, a '*' must be entered in the field for the business unit in the application 'STUPDT'. The '*' ensures that the business unit is set to blank in the IMPT application when the balances are taken over.

2.2 Creating Business Units and Designing the Levels Using Drag&Drop

When the application is invoked, a table with all the data already defined is displayed. If no data is defined yet, the table is empty.

The star icon [Create new object] in the upper right toolbar opens the respective wizard for each business unit, aggregate, or schema in which the attributes for the record must be recorded. Each page of the wizard contains part of the data to be managed. A data record can only be saved if all contracted data is consistent and error-free.

The overview is divided into 2 areas. The following tabs are available:

__ Right-hand area 'Business Unit':

Business units are created in this area. The creation of a business area is carried out via the 'Star' symbol [Create new object] as described above. These business units can then be assigned to a schema using Drag&Drop. A business unit can be mapped to multiple schemas, but within a schema, to only one aggregate. The 'Show scheme' function (right-click with the selected business unit) shows the existing business area assignments in the scheme of the right area.

__ Right-hand area 'Aggregate':

If several business units for reporting are to be combined, this can be achieved via aggregates. Aggregates can be defined in this area. Create as described above using the 'Star' symbol [Create new object]. Once the first aggregate has been created, another tab page, the schema, opens. These aggregates can be inserted into a schema using Drag&Drop. Then the business units can be inserted under the aggregates via Drag&Drop.

__Left area 'Schemas' :

One or more upper levels are defined in this area. As different schemes cannot be displayed as tabs for technical reasons, the view is structured as a tree. The creation of a schema is done via the star symbol [Create new object] as described above. The aggregates and/or the business units can then be inserted directly under each schema from the right-hand area using Drag&Drop.

2.3 Delete of Data in Individual Areas

In principle, the data and assignments in all tables must be deleted. However, it is important to note that in the area of the schemas, it is only possible to delete meaningfully from the bottom up. Drag&Drop the individual business units or aggregates with underlying business units within the schemas is not possible.

• Delete of business units in the business units area: Business units can only be permanently deleted if there are no references to postings and/or aggregates and schemes.
• Delete of aggregates in the aggregates area: Aggregates can only be permanently deleted when there are no longer any pending business units and the aggregate is not bound in a schema.
• Delete of schemes: A schema can only be deleted when the aggregates and business units beneath it have been deleted.
• Delete of business units/aggregates in one scheme: If you delete an aggregate from the Schema section with captive business units within the schema, the existing 'Aggregate with business units' structure is retained. If you drag and drop the aggregate from the 'Aggregate' area back to another position in the schema, the business units hanging underneath it are automatically carried along. This means that the business units do not have to be reassigned to the aggregate.

2.4 Export

The export of the individual areas is done with the export button in the menu bar. The export section is determined using the Export dialog. On the right side of the export dialog you must select the desired area. A selection is considered in the tables. If rows are only selected in a table, only these rows are exported. Tables without selection are only exported (completely) if there is no selection. The hierarchy table only takes into account selections from the top node rows.

3 Company + Business Unit allocations(COBUALC)

If data is kept with business units, the allowed combinations of company and business unit in this application must be defined as 'company+business unit allocations'. The assigned business units must be saved for each company here.

Next keys of the table "GIVEN" are the period and the facts. This means that the business units allowed for a company can be defined differently for each period and fact. This means that the table only has to be edited if the allowable business units have changed.

In addition, an additional attribute 'Account group' can be used to specify whether a business unit should only be used for balance sheet or P+L accounts. The following entries are possible:

• 'B': Business unit only for balance sheet accounts
• 'G': Business unit only for P+L accounts
• 'M': Business unit for balance sheet and Income Statement accounts, but with automatic JV offset. This information is required if the business unit for the balance sheet data also contains P+L accounts. If multiple business units are marked with an 'M', a warning is issued that no cross-business documents may be defined in this case. In this case, no business unit may be assigned the account group 'B' (only balance sheet).
• Blank: Business unit for balance sheet and P&L accounts without settlement

For all business units for which an account group is stated in the COBUALC, an automatic settlement of the JÜ differences between the balance sheet and the P+L is carried out in a reconciliation account. This account must have the account indicator = 'U' in the account master data. If the clearing account is a balance sheet account, the net profit for the year is zero in accordance with the total P+L balances, i.e. for a balance sheet business area (account group 'B'), and vice versa for a P+L account as a balancing account.

When account balances are automatically sampled, a check is made to ensure that the total balances of a company in the reconciliation account over all business units is zero. If this is not the case, the ACBAL state turns red for all business units.

When entering, importing, and submitting report data, the audit checks whether the rules set by the "Business area management" data type switch and the "COBUALC' table are adhered to. All applications for importing and entry of individual financial statements data check not only a specified business unit but also whether the balance sheet/P+L number plate of the respective account matches the account group specified in COBUALC. If necessary, a warning is output. Only processing control rates for the permitted business units are set up in the data type carry forward.

When importing report data, the business unit is also filled by default if only one business unit is approved for the company according to the "COBUALC". This saves the business unit from the entry.