Group reconciliations and eliminations are necessary as part of the consolidated financial statements. Consolidation solutions such as Group Reporting and BCS are used for the actual posting and preparation of the legal consolidation and the financial statements.

The SAC offers the possibility to create interactive reports with which data from various sources can be displayed and analyzed in the form of tables, diagrams and other visual elements.

The benefits of the reports include real-time analyses, visualizations, integration of various data sources and integration with other SAP solutions. In addition, various scenarios can be displayed as planning scenarios. You can read more detailed information about SAC and its benefits here.

Scripts can be used to add functions to these reports. These can be used to carry out group eliminations in the SAC and display them in reports, as described below.

Elimination of expenses & income (AuE)

The legal requirements are implemented with the elimination of expenses and income (AuE). The logic calculates the differences between the companies. The calculation is carried out using scripting logic and the results are presented in a report.

In order to be able to execute the AuE, the data model and the report are first created and the AuE extension is programmed.

Data on the following points is required for the simulation of the respective companies:

• the companies with the respective partners
• the items and amounts of the respective expenses and income
• the offsetting difference item

In this example, the expenses and income between Berlin GmbH and Hamburg GmbH are eliminated.

In the next step, the script for simulating the AuE is executed by clicking a button:

Report before elimination:

Report after elimination:

The offsetting differences are posted to the expense-bearing company under “Elimination”.

For this purpose, the expenses of the expense-bearing company and the income of the partner company are posted to the offsetting difference item of the expense-bearing company.

In addition, the offsetting differences are also noted in the “Total” area and offset against the “Total” total.

The expenses of Berlin GmbH in the amount of € 100,000 and the income of Hamburg GmbH in the amount of € 33,000 are offset against the offsetting difference item of Berlin GmbH.

The expenses of Hamburg GmbH in the amount of € 66,000 and the income of Berlin GmbH in the amount of € 150,000 are offset against the offsetting difference item of Hamburg GmbH.

Conclusion:

The SAC not only offers powerful tools for creating interactive reports and real-time analyses, but also enables complex reconciliations to be carried out within the consolidated financial statements.

Thanks to the integration of various data sources and the option of expanding the reports with scripts, companies can quickly and easily eliminate expenses and income using actual and plan data as part of management consolidation.