ORACLE E-BUSINESS SUITE RELEASE CONTENT DOCUMENT Financials Release 12.1 and 12.2

ORACLE E-BUSINESS SUITE RELEASE CONTENT DOCUMENT Financials Release 12.1 and 12.2 Prepared by Oracle E-Business Suite Product Development Last Updated: April 9, 2015

Table of Contents

1. Disclaimer 1

2. Introduction 2

2.1. Purpose of Document 2

3. New and Changed Features in Financials 3

3.1. Oracle Advanced Global Intercompany System (AGIS) 3 3.1.1. Release 12.1.2 3

3.1.1.1. Purge Rejected Intercompany Batches from Interface Table 3

3.2. Oracle Advanced Collections 3 3.2.1. Release 12.1.1 3

3.2.1.1. Customer Dispute Enhancement 3 3.2.1.2. Customer Level Bankruptcy 3 3.2.1.3. Status Assignment at Case and Contract Level 3

3.2.2. Release 12.1.2 4 3.2.2.1. Multiple Level Collections Strategy Management 4

3.2.3. Release 12.1.3 4 3.2.3.1. Staged Dunning 4

3.2.4. Release 12.2.3 4 3.2.4.1. Ability to place a hold on Collection Strategy 4

3.2.5. Release 12.2.4 4 3.2.5.1. Auto Reassignment of Work Items upon change in Collector 4 3.2.5.2. Metrics by Operating Unit 5

3.3. Oracle Assets 5 3.3.1. Release 12.1.3 5

3.3.1.1. Asset Impairment for Japan Tax Reform 2007 5

3.4. Oracle Assets Extensions for Oracle Endeca 5 3.4.1. V6 5

3.4.1.1. Assets Integration with Endeca 5

3.5. Oracle Cash Management 6 3.5.1. Release 12.1.1 6

3.5.1.1. International Bank Account Number (IBAN) Support 6 3.5.1.2. Bank Identifier Code (BIC) Support 6 3.5.1.3. Payment Group based Bank Statement Reconciliation 6

3.5.2. Release 12.1.2 6 3.5.2.1. Option to Override Country-Specific Validation for Bank Accounts 6 3.5.2.2. EDIFACT Bank Statement Format Update 7 3.5.2.3. Copy Bank Transaction Codes 7 3.5.2.4. Load Bank Statements for the Current Day 7

3.5.3. Release 12.1.3 7 3.5.3.1. Manual Entry in Cash Position 7

3.5.4. Release 12.2.5 8 3.5.4.1. CAMT.053 - Bank to Customer Statement Support 8

3.6. Oracle Credit Management 8

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document

3.6.1. Release 12.1.3 8 3.6.1.1. Configurable Analyst Assignment Rules 8

3.7. Oracle E-Business Tax 8 3.7.1. Release 12.2 8

3.7.1.1. Customer Tax Information Import 8 3.7.1.2. New Condition Set Operators for Tax Rules 8

3.7.2. Release 12.2.5 9 3.7.2.1. Initial and Recurring Data Load for Tax Content Partners 9

3.8. Oracle Environmental Accounting & Reporting 9 3.8.1. Release 12.1.3 9

3.8.1.1. Capture of Energy Usage and Environmental Data 9 3.8.1.2. Emission Sources, Scopes and Factors 9 3.8.1.3. Calculation and Classification of Greenhouse Gas Emissions 10 3.8.1.4. Environmental Ledger 10 3.8.1.5. Flexible Reporting and Organizational Structures 10 3.8.1.6. Pre-Built Analytics and Dashboard with Dynamic User Interaction 10 3.8.1.7. User-Defined Key Performance Indicators 11 3.8.1.8. Target and Threshold Definition 11 3.8.1.9. Using WebADI to Import Setup Data 11

3.8.2. Release 12.2 11 3.8.2.1. Updated Carbon Disclosure Project Report 11 3.8.2.2. Enhanced Performance Dashboards 11 3.8.2.3. Enhanced Key Performance Indicators 12

3.8.3. Release 12.2.3 12 3.8.3.1. Water and Waste Dashboards 12 3.8.3.2. Carbon Permit Management 12

3.8.4. Release 12.2.4 12 3.8.4.1. Integration with Oracle Property Manager 12 3.8.4.2. Source and Item Unit of Measure Conversion 13 3.8.4.3. Organizations Targets for Emission, Energy and Usage 13 3.8.4.4. Enhanced Energy Dashboard 14

3.9. Oracle Financials Common Modules 14 3.9.1. Release 12.2 14

3.9.1.1. Scheduling of AP/AR Netting Batches 14

3.10. Oracle Financials for Americas 14 3.10.1. Release 12.2.3 14

3.10.1.1. Brazilian CFOP – Derivation and Defaulting 14 3.10.2. Release 12.2.4 15

3.10.2.1. NBS – Brazilian Nomenclature of Services, Intangibles and Others 15

3.11. Oracle Financials for EMEA 15 3.11.1. Release 12.0.3 15

3.11.1.1. Assets and Payments XML Publisher Report Extracts 15 3.11.2. Release 12.0.4 15

3.11.2.1. XML Publisher Report Extracts: Cash Management, General Ledger, Subledger Accounting, Receivables, Bill Presentment, Payables, Regional Localization, and Financial Common Modules 15 3.11.2.2. United Kingdom Charges Value Add Tax (VAT) 15

3.11.3. Release 12.1.1 16 3.11.3.1. Business Intelligence Publisher Support for Select EMEA Reports 16 3.11.3.2. Enhanced Statutory Report Extracts for Italy 16

3.11.4. Release 12.2.3 16 3.11.4.1. Enhance Tax Reporting 16 3.11.4.2. Italian Journal Ledger Report 17

3.11.5. Release 12.2.4 17 3.11.5.1. French File of Accounting Entries (FEC) 17 3.11.5.2. Italian Polyvalent Declaration 18 3.11.5.3. Norwegian GEI-S Report 18 3.11.5.4. New 2012 Portuguese Certification Requirements 18

3.11.6. Release 12.2.5 19 3.11.6.1. Italian Business to Government (B2G) Electronic Invoicing 19 3.11.6.2. Spanish Business to Government (B2G) Electronic Invoicing 19

3.12. Oracle Financials for India 20 3.12.1. Release 12.0.3 20

3.12.1.1. Statutory Updates for India 20 3.12.2. Release 12.0.4 20

3.12.2.1. Statutory Updates for India 20 3.12.3. Release 12.1.1 20

3.12.3.1. Fringe Benefit Tax Support 20 3.12.3.2. Inclusive Tax Support 21 3.12.3.3. Retroactive Pricing Support 21 3.12.3.4. Payables Invoices Support for India 21

3.12.4. Release 12.1.2 21 3.12.4.1. Advanced Pricing Support for India 21 3.12.4.2. Tax Information on Purchase Order Workflow Notification for India 21 3.12.4.3. Reassessing Service Tax on Receipt of Foreign Payments for India 21

3.12.5. Release 12.1.3 22 3.12.5.1. Descriptive Flex Field (DFF) Support 22 3.12.5.2. Display of Value Added Tax (VAT) Invoice Number in Receivables Transaction Workbench for India22 3.12.5.3. General Ledger Journal Drill-Down Support 22

3.12.6. Release 12.2 22 3.12.6.1. Enhanced Bill of Entry Functionality 22 3.12.6.2. Tax Import to Receivables and Payables 22

3.12.7. Release 12.2.2 22 3.12.7.1. Re-architecture of TDS Changes and Code Integration Points 22 3.12.7.2. Performance Improvement for Creditors Ledger Reports 22

3.13. Oracle General Ledger 23 3.13.1. Release 12.1.1 23

3.13.1.1. Enhanced Financial Statement Generator Reporting to Display Content Set Values 23 3.13.2. Release 12.1.2 23

3.13.2.1. Enhanced Financial Statement Generator Reporting to Support Drill-down for Non-Contiguous Account Ranges 23 3.13.2.2. Streamlined Excel-based Financial Statement Publishing 23

3.13.3. Release 12.1.3 23 3.13.3.1. Synchronize Reversing Journals between Primary and Secondary Ledgers 23 3.13.3.2. Limit Accounts in Budget Wizard 23

3.13.4. Release 12.2 24 3.13.4.1. E-Business Suite General Ledger Integration with the Fusion Accounting Hub 24 3.13.4.2. Data Relationship Management (DRM) Integration with E-Business Suite 24

3.13.5. Release 12.2.4 24 3.13.5.1. WebADI Control Account Usage Restriction 24 3.13.5.2. Share Allocation Formula across Ledger Currencies 24

3.14. Oracle Internet Expenses 24 3.14.1. Release 12.1.2 24

3.14.1.1. Access Expense Attachments from Invoice 24 3.14.1.2. Support Receipts Required for Mileage Category 25 3.14.1.3. Archive and Purge of Expense Reports 25 3.14.1.4. Read-Only Access to Per Diem and Mileage Details in Audit 25 3.14.1.5. AMEX Loader Option to Not Load Payment Transactions 25

3.14.2. Release 12.1.3 25 3.14.2.1. Expense Receipt Management Enhancements 25 3.14.2.2. Duplicate Expense Detection 25 3.14.2.3. Oracle Fusion Expenses iPhone Application for Oracle Internet Expenses 25

3.15. Oracle iReceivables 26 3.15.1. Release 12.2.3 26

3.15.1.1. Registration History and Payment Audit History 26

3.16. Oracle iReceivables Extensions for Oracle Endeca 26 3.16.1. Release 12.1.3.4 26

3.16.1.1. iReceivables Integration with Endeca 26

3.17. Oracle iSetup 26 3.17.1. Release 12.0.3 26

3.17.1.1. iSetup APIs 26

3.18. Oracle Legal Entity Configurator 27 3.18.1. Release 12.1.3 27

3.18.1.1. Enhanced Legal Addresses 27

3.19. Oracle Loans 27 3.19.1. Release 12.1.2 27

3.19.1.1. Process Application Fees without Loan Approval 27 3.19.1.2. Ad-hoc Billing and Receipt Application 27 3.19.1.3. Loan Forgiveness 28

3.19.2. Release 12.1.3 28 3.19.2.1. Multiple Disbursements during Loan Servicing 28

3.19.3. Release 12.2.3 28 3.19.3.1. Support Changes in Repayment Frequency of Principal and Interest 28

3.20. Oracle Payables 29 3.20.1. Release 12.1.1 29

3.20.1.1. Enhanced Withholding Tax Calculation for Brazil 29 3.20.1.2. Discount Calculation Enhancements 29 3.20.1.3. Subcontractor Management for Engineering and Construction 29 3.20.1.4. Supplier Dispute Processing 29 3.20.1.5. Third Party Payments 29 3.20.1.6. Business Intelligence Publisher Support for Selected Payables Reports 29

3.20.2. Release 12.1.2 30 3.20.2.1. Replace Supplier Bank Accounts on Invoices 30 3.20.2.2. Change Taxes from Inclusive to Exclusive Online 30

3.20.3. Release 12.2.2 30 3.20.3.1. Workflow Transfer of Approval 30

3.20.4. Release 12.2.4 30 3.20.4.1. Parallel Approval of Supplier Invoices 30

3.21. Oracle Payables Extension for Oracle Endeca 31 3.21.1. Release 12.1.3.4+ 31

3.21.1.1. Payables Integration with Endeca 31

3.22. Oracle Payments 31 3.22.1. Release 12.0.3 31

3.22.1.1. Master Card ‘S’ Record Compliance 31 3.22.1.2. Visa Compliance Table / Discover Qualification Table for FDC 31 3.22.1.3. Amex CAPN Enhancement 31 3.22.1.4. FDC Servlet Load Balancing 32

3.22.2. Release 12.0.6 32 3.22.2.1. Multiple Divisions per Settlement Batch Enhancement 32 3.22.2.2. Paymentech Certification 32 3.22.2.3. Single Euro Payments Area (SEPA) Credit Transfer Initiation Messages 32

3.22.3. Release 12.1.1 32 3.22.3.1. Single Euro Payments Area (SEPA) Support 32 3.22.3.2. Paymentech Integration Certification 32 3.22.3.3. Positive Pay File with Additional Parameters 33

3.22.4. Release 12.1.2 33 3.22.4.1. PA-DSS for Credit Card Processing 33

3.22.5. Release 12.2 33 3.22.5.1. Payment Acknowledgement Import 33

3.22.6. Release 12.2.4 33 3.22.6.1. ISO 20022 Direct Debit 33 3.22.6.2. ISO 20022 Direct Debit - Multiple Mandates per Debtor Account 33

3.22.6.3. SEPA Credit Transfer - Exception Handling 34 3.22.6.4. International Bank Account Number (IBAN) Support 34

3.23. Oracle Public Service Financials International 34 3.23.1. Release 12.0.3 34

3.23.1.1. Uptake of Construction Industry Scheme and Dossier Functionality 34 3.23.2. Release 12.0.4 34

3.23.2.1. Extension of Oracle Financials Functionality 34 3.23.2.2. Inflation Account for Assets 34

3.23.3. Release 12.0.6 35 3.23.3.1. Contract Commitments Integration with Self Service Purchasing 35

3.23.4. Release 12.2 35 3.23.4.1. Construction Industry Scheme (CIS): Exclusion of Out of Scope Contract Invoices in Monthly Returns Reporting 35

3.24. Oracle Receivables 35 3.24.1. Release 12.1.1 35

3.24.1.1. Cash Application Work Queue 35 3.24.1.2. Enhanced Line Level Cash Application 35 3.24.1.3. Enhanced Performance for High Volume Receivables Processing 35 3.24.1.4. Golden Tax Adaptor Enhancements for Mainland China 36 3.24.1.5. Business Intelligence Publisher Support for Selected Receivables Reports 36

3.24.2. Release 12.1.2 36 3.24.2.1. Default Customer Bank Account Information on Unidentified Receipts 36 3.24.2.2. Enhanced Aging Report to Support Multi-Fund Accounts Receivables 36

3.24.3. Release 12.2.2 37 3.24.3.1. Review and Manage Accounting Exceptions during Period Close 37 3.24.3.2. Automate Auto Lockbox Processing 37 3.24.3.3. Assign Customers to Unidentified Receipts using API 37 3.24.3.4. Golden Tax Adaptor Enhancement for Mainland China 37

3.24.4. Release 12.2.4 38 3.24.4.1. Mask Tax Payer Identification and Tax Registration Number 38 3.24.4.2. Recognize Revenue Based on Fair Market Value with Fusion Revenue Management Integration 38 3.24.4.3. Support Querying and Consolidating for Golden Tax Transactions by Sale Order Number 38

3.24.5. Release 12.2.5 38 3.24.5.1. Split Golden Tax Transaction Line by Unit Price 38 3.24.5.2. Apply Receipts Automatically based on Match Score and Knapsack Method 38

3.25. Oracle Receivables Extensions for Oracle Endeca 39 3.25.1. Release 12.1.3.4 39

3.25.1.1. Receivables Integration with Endeca 39 3.25.2. Release 12.1.3.4+ 39

3.25.2.1. Receivables Integration with Endeca 39

3.26. Oracle Subledger Accounting 40 3.26.1. Release 12.0.3 40

3.26.1.1. Supporting References 40 3.26.2. Release 12.1.1 40

3.26.2.1. Historical Data Initialization for New Reporting Currencies and Secondary Ledgers 40 3.26.3. Release 12.1.2 40

3.26.3.1. Accounting Rules Detail Report and Enhanced Subledger Accounting Online Inquiry 40 3.26.3.2. Accounting Data On-Demand Upgrade by Subledger 41

3.26.4. Release 12.1.3 41 3.26.4.1. New Control Accounts Qualifier 41

3.27. Oracle Treasury 41 3.27.1. Release 12.1.2 41

3.27.1.1. International Bank Account Number (IBAN) Support for Counterparty Bank Accounts 41 3.27.2. Release 12.1.3 41

3.27.2.1. Reconcile Treasury Transactions of all Deal Types 41

3.28. Oracle U.S. Federal Financials 42 3.28.1. Release 12.1.2 42

3.28.1.1. Enhanced Delinquency Processing 42 3.28.2. Release 12.1.3 42

3.28.2.1. Updates to Year-End Close Processing 42 3.28.2.2. Extract File Changes for Central Contractor Registration (CCR) 42

3.28.3. Release 12.2 42 3.28.3.1. Common Government-wide Accounting Classification (CGAC) Configuration 42

3.28.4. Release 12.2.3 43 3.28.4.1. Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS) Processing 43 3.28.4.2. Enhanced Intra-Governmental Payment and Collection (IPAC) Processing 43

3.28.5. Release 12.2.4 44 3.28.5.1. Capture of BETC, Trading Partner TAS, and Trading Partner BETC Attributes 44 3.28.5.2. Intra-governmental Payment and Collection (IPAC) Enhancements 44 3.28.5.3. Payment Automation Manager (PAM) Interface Enhancements 44 3.28.5.4. Secure Payment System (SPS) Interface Enhancements 45 3.28.5.5. System for Award Management (SAM) Interface Enhancements 45

3.28.6. Release 12.2.5 45 3.28.6.1. U.S. Federal: Classification Transactions and Accountability (CTA) Interface 45 3.28.6.2. U.S. Federal: Payment Information Repository (PIR) Interface 46

3.29. Tax, Legal and Regulatory Updates 46 3.29.1. Overview 46 3.29.2. Release 12.0.3 46

3.29.2.1. China National Accounting Office (CNAO) Support 46 3.29.2.2. Japan: Depreciable Assets Tax Report 46

3.29.3. Release 12.0.4 47 3.29.3.1. United States: Form 1099 Legislative Updates 47

3.29.4. Release 12.1.1 47 3.29.4.1. Brazil: Fiscal SPED – Support for Fiscal Book Generation and Electronic Invoice Integration 47 3.29.4.2. Japan: Asset Depreciation Enhancements for Japan Tax Reform Act of 2007 48 3.29.4.3. United Kingdom: Reverse Charge VAT 48

3.29.5. Release 12.1.2 49 3.29.5.1. Argentina: Turnover Tax Withholding/Perception Regimes 49 3.29.5.2. Brazil: Federal SPED Regulation - Accounting SPED 50 3.29.5.3. China: Golden Tax Adapter Enhancements 51 3.29.5.4. Italy: Annual VAT Extract 51 3.29.5.5. Italy: Annual Withholding Extract 51 3.29.5.6. Japan: Enhanced Support for Tax Reform 2007/2008 52 3.29.5.7. Spain: VAT Legislation: Modelo 340 Informative Declaration 52 3.29.5.8. Spain: VAT Legislation: Modelo 347 Domestic Transactions Turnover Report Changes 53 3.29.5.9. Spain: VAT Legislation: Modelo 415 Canary Island Turnover Report Changes 53 3.29.5.10. Spain: Changes to Taxpayer ID Validation 53 3.29.5.11. United Kingdom: Support for Revaluations and Impairments per Statement of Recommended Practice for United Kingdom Local Authority Accounting 53 3.29.5.12. U.S. Federal: New FACTS II Edit Checks and File Layout Changes 54 3.29.5.13. U.S. Federal: Enhanced Central Contractor Registration (CCR) Processing 54 3.29.5.14. Global: Support for Asset Impairment in Accordance with International Accounting Standard 36 54 3.29.5.15. Global: Year End Closing Process 55

3.29.6. Release 12.1.3 55 3.29.6.1. Argentina: Support for Argentina Simplified Regime (Monotributo) 55 3.29.6.2. Belgium: Annual VAT Report File Format v1.3 55 3.29.6.3. Brazil: Support for Brazilian Electronic Collection Document Process (DDA) 55 3.29.6.4. China: Support for Version 2 of the China Accounting Software Data Interface Standard 56 3.29.6.5. India: Enhanced Value Added Tax (VAT) Functionality to Support Flexible Recovery Schedule for India 56 3.29.6.6. India: Value Added Tax (VAT) Statutory Accounting and Reporting for Non-Shippable Items 56 3.29.6.7. Israel: Israel VAT Report Enhancement 56 3.29.6.8. Israel: Withholding Tax File – 856 57 3.29.6.9. U.S. Federal: Extract File Changes for Central Contractor Registration (CCR) 57 3.29.6.10. U.S. Federal: Regulatory Updates to Statement of Budgetary Resources 57 3.29.6.11. U.S. Federal: Regulatory Updates to SF-133 Report 58 3.29.6.12. Global: European Community VAT Changes for 2010 58

3.29.7. Release 12.2 58 3.29.7.1. Brazil: Federal SPED Regulation – Accounting SPED Updates 58 3.29.7.2. Brazil: Fiscal SPED – Electronic Invoice Layout Update (Manual 4.01) 59 3.29.7.3. Brazil: Fiscal SPED – Support for PIS/COFINS (EFD-Digital Fiscal Bookkeeping) 59 3.29.7.4. Israel: Combined VAT File (Ichud Oskim) 59 3.29.7.5. Israel: Withholding Tax File – 856 (Legal Changes 2010) 60 3.29.7.6. Portugal: Billing Software Certification 60 3.29.7.7. Spain: VAT Legislation: Modelo 349 ESL/EPL Changes 60 3.29.7.8. United Kingdom: Local Authority Revaluation and Impairment 61 3.29.7.9. U.S. Federal: New FACTS II Edits 61

3.29.8. Release 12.2.2 62 3.29.8.1. Belgium: Belgian VAT Annual Return Report Legal Changes 2012 62 3.29.8.2. China: China Accounting Software Data Interface Banking Standard 62 3.29.8.3. India: NSDL eTDS and eTCS Returns 63 3.29.8.4. India: TCS Product Impact Support 63 3.29.8.5. India: Service Tax Reverse Charge Mechanism 63 3.29.8.6. Russia: Enable Revaluation at Year End 63 3.29.8.7. United Kingdom: Modulus Check Validations for Bank Accounts in the United Kingdom 63

3.29.9. Release 12.2.3 63 3.29.9.1. Brazil: Resolution 13 – Import Content Attributes 63

3.29.10. Release 12.2.5 64 3.29.10.1. Brazil: Brazilian Accounting SPED – Layout 2 64 3.29.10.2. Brazil: Brazilian Electronic Invoice NFe 3.10 64 3.29.10.3. Japan: Depreciation Adjustment for Declining-Balance Method in Corporate Tax Book 65 3.29.10.4. Mexico: Mexican Electronic Accounting - Chart of Accounts and Trial Balance - XML Files 65 3.29.10.5. Spain: Spanish Modelo 347 – Legal Changes 2014 66 3.29.10.6. United Kingdom: Local Authority: Impact of Salvage Value on Revaluation Reserve Amortization Basis 66

4. New and Changed Features in Real Estate Management 67

4.1. Oracle Property Manager 67 4.1.1. Release 12.1.1 67

4.1.1.1. New Lease Statuses 67 4.1.1.2. Lease Extension Enhancements 67 4.1.1.3. Tenancy Extension and Contraction 67 4.1.1.4. Assignment Occupancy Percent Determined by Attribute on Tenancy 67 4.1.1.5. Multiple Schedules for Same Schedule Day 67 4.1.1.6. Prorating the Billing/Payment Amount based on a New Start Day Field 68 4.1.1.7. Breakpoint Flexibility 68 4.1.1.8. Updating Breakpoints 68 4.1.1.9. Natural Breakpoint Enhancements 68 4.1.1.10. Early Termination of Agreement or Lease 68 4.1.1.11. Extension of Variable Rent Agreements 68 4.1.1.12. New Calculation Methods 68 4.1.1.13. New Partial Year Calculation Methods 69 4.1.1.14. Month-to-Month Roll Forward of Variable Rent Agreements 69 4.1.1.15. Enhancement to Cumulative Calculation Method 69 4.1.1.16. Allowances and Abatements 69 4.1.1.17. Carry Forward of Excess Abatement as Negative Rent 70 4.1.1.18. Constraints 70 4.1.1.19. Updating Volumes 70 4.1.1.20. Additional Frequency Attribute 70 4.1.1.21. Streamlining of Adjustments 70 4.1.1.22. Form Enhancements 70 4.1.1.23. Display of Calculation Results 70 4.1.1.24. Variable Rent Templates 70 4.1.1.25. Term Template Enhancements 71 4.1.1.26. Processing by Property 71 4.1.1.27. Improved Variable Rent Report 71 4.1.1.28. Early Termination of Rent Increase Agreements 71

4.1.1.29. Extension of Rent Increase Agreements 71 4.1.1.30. Month-to-Month Roll Forward 71 4.1.1.31. Index Multiplier 71 4.1.1.32. Proration 71 4.1.1.33. Term Length 71 4.1.1.34. Include/Exclude Option 71 4.1.1.35. Recurring Backbill Terms 72 4.1.1.36. Rent Increase Report 72 4.1.1.37. Create Operating Expense Agreement 72 4.1.1.38. Enter and Maintain Estimated Payment Terms 72 4.1.1.39. Reconciliation 72 4.1.1.40. Operating Expense Agreement Dashboard 73

4.1.2. Release 12.1.3+ 73 4.1.2.1. Business Event Workflow and Status Update 73 4.1.2.2. Lease and Terms APIs 73 4.1.2.3. Variable Rent and Breakpoint APIs 73 4.1.2.4. Index Rent APIs 74 4.1.2.5. Operating Expense Support for Advance Payments 74 4.1.2.6. Normalization Support for Multiple Amendments and Partial Periods 74 4.1.2.7. Variable Rent Agreement Invoice Date Derivation 74 4.1.2.8. GL Date Derived from Period Name 74 4.1.2.9. Rent Normalization for Mid-Month Proration 74

4.1.3. Release 12.2 74 4.1.3.1. Override Variable Rent Calculations Client Extensions 74

1. Disclaimer This Release Content Document (RCD) describes product features that are proposed for the specified releases of the Oracle E-Business Suite. This document describes new or changed functionality only. Existing functionality from prior releases is not described. It is intended solely to help you assess the business benefits of upgrading to the specified release of the Oracle E-Business Suite.

This document in any form, software or printed matter, contains proprietary information that is the exclusive property of Oracle. Your access to and use of this confidential material is subject to the terms and conditions of your Oracle Software License and Service Agreement, which has been executed and with which you agree to comply. This document and information contained herein may not be disclosed, copied, reproduced or distributed to anyone outside Oracle without prior written consent of Oracle. This document is not part of your license agreement nor can it be incorporated into any contractual agreement with Oracle or its subsidiaries or affiliates.

This document is for informational purposes only and is intended solely to assist you in planning for the implementation and upgrade of the product features described. It is not a commitment to deliver any material, code, or functionality, and should not be relied upon in making purchasing decisions. The development, release, and timing of any features or functionality described in this document remains at the sole discretion of Oracle.

Due to the nature of the product architecture, it may not be possible to safely include all features described in this document without risking significant destabilization of the code.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Purpose of Document 1

2. Introduction

2.1. Purpose of Document This Release Content Document (RCD) describes features and enhancements proposed for the specified release of Oracle E-Business Suite Financials. This document describes new or changed functionality between E-Business Suite Release 12 and 12.2. It is intended solely to help you assess the business benefits and value of upgrading to the specified release of the Oracle E-Business Suite.

The new features and enhancements included in this document are grouped by product, and then by the release in which they first became available. In a few cases, a feature is released in an off-cycle patch and is designated as such – for example, a feature released after Release 12.1.1, but before Release 12.1.2, is designated as Release 12.1.1+.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Purpose of Document 2

3. New and Changed Features in Financials

3.1. Oracle Advanced Global Intercompany System (AGIS) 3.1.1. Release 12.1.2

3.1.1.1. Purge Rejected Intercompany Batches from Interface Table

Oracle AGIS introduces a new Purge Rejected Intercompany Transactions Program to purge rejected intercompany transaction batches from intercompany interface tables.

Oracle AGIS validates intercompany transaction batches imported from external source applications. Batches that pass validation become intercompany transactions in AGIS. Batches that fail validation are retained in the intercompany interface table with a Rejected status. These rejected intercompany transactions occupy space in the database and can lead to detrimental impact on system performance. Users can use the new concurrent program to preview and purge the rejected intercompany transactions.

3.2. Oracle Advanced Collections 3.2.1. Release 12.1.1

3.2.1.1. Customer Dispute Enhancement

Collectors require the ability to record comments while researching transactions and interacting with customers during the dispute process. A new Internal Comment field is available on all screens used to submit and manage disputes. This field streamlines the dispute submission and approval process by allowing collectors to enter and share comments to internal users such as receivables specialists.

3.2.1.2. Customer Level Bankruptcy

During various stages of a customer’s bankruptcy process their outstanding business transactions require specialized handling. In prior releases of Advance Collections, individual transactions had to be marked with a Bankruptcy status. Collections agents can now assign Bankruptcy status at the customer level, ensuring that all transactions in all accounts and bill to sites are status and managed uniformly.

This feature has also been back-ported to 12.0 via the standalone patch: 8522751:R12.IEX.A.

3.2.1.3. Status Assignment at Case and Contract Level

Collectors can now better manage their leasing delinquencies by assigning delinquency levels including the lease contract, the lease case, or specific transactions.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Advanced Global Intercompany System (AGIS) 3

3.2.2. Release 12.1.2

3.2.2.1. Multiple Level Collections Strategy Management

In prior releases, collections strategies could only be executed at one business (party, account, bill to site) at a time. Enterprises require the ability to execute strategies simultaneously at different levels for different customers and operating units, for example, in one region - at Bill to level, in another region – at Account level. This new feature allows managers to setup and execute strategies at multiple collection business levels while allowing collections agents to change specific customer strategies to different business levels as required. Collections managers are now able to plan and manage collections strategies that support their unique business requirements where strategies must be executed at different operating units, groups of customers or specific customers. Collections agents can view strategies at different levels on their work queue and on the strategy tab. Delinquent customers are managed at the business level most appropriate to their business model.

Additionally, background processes including collections and strategy management can now be executed at different levels concurrently.

3.2.3. Release 12.1.3

3.2.3.1. Staged Dunning

In addition to the Aged Dunning method that is based on a customer’s oldest aged invoice, Collections organizations may now use Staged Dunning method. The Staged Dunning method ensures the dunning notices set to a customer automatically incremented based on the collection score and pre-defined number of days between letters being sent.

3.2.4. Release 12.2.3

3.2.4.1. Ability to place a hold on Collection Strategy

Collectors require the ability to place a collection strategy on hold or release it from a hold depending on the customer’s delinquency status and the effectiveness of the strategy used.

Collectors now have the ability to place and release holds on individual collection strategies using the user interface or place/release collection strategy holds for individual or all Operating Units using the Put Strategy on Hold/Release concurrent program.

3.2.5. Release 12.2.4

3.2.5.1. Auto Reassignment of Work Items upon change in Collector

Simplify reassignment of collector work items due to workforce changes or territory reassignment with the Auto Reassignment of Work Item upon change in Collector feature.

Customers now have the ability to automatically reassign work items including Collection Strategies and Promises to pay upon a change in collector by using the new Synchronize Collector Work concurrent program.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Advanced Collections 4

This feature has also been back-ported to 12.1.3 via the standalone patch: 17043270:R12.IEX.B.

3.2.5.2. Metrics by Operating Unit

Improve your organization’s insight on performance by comparing and quantifying collectivity within and across a single or multiple Operating Units using the new Metrics by Operating Unit option. This new option provides users the ability to view collection metrics for a single or multiple operating units in addition to the current Global level.

This feature has also been back-ported to 12.1.3 via the standalone patch: 17043270:R12.IEX.B.

3.3. Oracle Assets 3.3.1. Release 12.1.3

3.3.1.1. Asset Impairment for Japan Tax Reform 2007

As defined by previous regulatory initiatives in Japan and the Japan Tax Reform of 2007, the impairment functionality in Oracle Assets has been extended to perform and account for asset impairments in compliance with Japanese accounting regulations. Impairment losses can now be derived and recorded for Japan-specific depreciation methods.

The following impairment feature functionality is now available for Japan depreciation methods.

• Japan specific impairment loss calculations • Assignment and impairment of assets within Cash Generating Units • Impairment of fully reserve and non-depreciating assets • Impairment of assets exceeding depreciation limits

3.4. Oracle Assets Extensions for Oracle Endeca 3.4.1. V6

3.4.1.1. Assets Integration with Endeca

Oracle Assets Extension for Oracle Endeca empowers fixed asset managers and fixed asset accountants to optimize asset utilization, explore asset locations and assignments and to ease reconciliation of assets by providing powerful information discovery and sophisticated guided navigation capabilities.

The operational efficiency and insight into the asset life cycle is greatly enhanced through key fixed asset metrics, drillable graphs, alerts, and tag clouds enabling users to quickly identify problem areas and outstanding items that require intervention. Oracle Assets Extension for Oracle Endeca allows users to efficiently navigate to the relevant Oracle Applications to take corrective action as necessary.

Four pages are provided with the initial Oracle Assets Extension for Endeca. The Asset Reconciliation page offers superior navigation and discovery capabilities into all financial transactions affecting asset values and provides reconciliation of asset cost and accumulated depreciation in Oracle Assets to balances in Oracle General Ledger. Graphs enable drill-down to data, which is dynamically updated as you narrow your search, enabling you to take action to resolve discrepancies, correctly categorize assets and analyze root causes of inaccuracies.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Assets 5

The Asset Aging page offers insight into remaining life of your assets with easy overview of asset cost, accumulated depreciation and net book value and offers actionable links to submit a work request in Oracle Enterprise Asset Management or to create a new purchase requisition in Oracle Procurement.

The Asset Location page tracks fixed assets across all locations and gives the opportunity to explore assignments to employees, to detect discrepancies in cost center assignments and provides actionable links to execute asset transfers and assignments in Oracle Assets in order to resolve missing assignments or misallocated resources.

The Pending Mass Transactions page offers insight into pending transactions such as mass additions, mass reclassifications, mass revaluations and mass transfers. It provides actionable links to Oracle Assets for the fixed asset accountant to ensure all pending transactions are processed on time in order to close asset books with confidence.

3.5. Oracle Cash Management 3.5.1. Release 12.1.1

3.5.1.1. International Bank Account Number (IBAN) Support

International Bank Account Number (IBAN) is an international standard for identifying bank accounts across national borders in a way that would minimize the risk of propagating transaction errors. Cash Management now validates IBAN at the time of recording bank account details. This validation is based on standard Modulo-97 checks.

This feature has also been back-ported to 12.0.6 via the standalone patch: 7552541:R12.IBY.A.

3.5.1.2. Bank Identifier Code (BIC) Support

Bank Identifier Code (BIC) is a unique identification for bank branches. This code can be 8 or 11 characters in length. Cash Management now validates the length of BIC when recording bank branch details.

3.5.1.3. Payment Group based Bank Statement Reconciliation

Oracle Cash Management now utilizes the new Payment Group Number attribute as an optional matching criterion for manual and automated reconciliation of bank statements.

3.5.2. Release 12.1.2

3.5.2.1. Option to Override Country-Specific Validation for Bank Accounts

Sometimes legacy bank account numbers do not conform to modern country-specific validation rules. Users can now disable the default country-specific bank validations to migrate legacy bank account information.

This feature has also been back-ported to following releases:

Release Patch Number

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Cash Management 6

12.0.4 7582842:R12.CE.A 12.1.1 8871846:R12.CE.B

3.5.2.2. EDIFACT Bank Statement Format Update

The bank statement loader program supports EDIFACT statements. With this release, the following additional data processing features are addressed:

• Support for non-numeric characters in bank balances. The opening and closing balance amounts sent in the EDIFACT statements contain non-numeric characters. The bank statement loader and import program is enhanced to convert the non-numeric characters into numeric values.

• Support loading and importing the Record 05. The current seeded loader is enhanced to handle the record type 05. This additional record is defined as part of the EDIFACT standard and contains the contextual information of Record 04.

This feature been back-ported to following releases:

Release Patch Number 12.0.4 8874185:R12.CE.A 12.1.1 8942035:R12.CE.B

3.5.2.3. Copy Bank Transaction Codes

Bank transaction codes are used by banks to identify the types of transactions on bank statements. The codes are set up for each bank account for reconciliation purposes. For organizations having several bank accounts, it can be a cumbersome process to manually setup these transaction codes since most bank accounts for a specific bank use the same transaction codes.

A new concurrent program has been provided to copy the bank transaction codes from one bank account to another bank account(s).

3.5.2.4. Load Bank Statements for the Current Day

In previous releases, users could only import bank statements and perform bank balance maintenance for past dates. Users can now enter or import bank statements and perform bank balance maintenance for the current date.

This feature been back-ported to following releases:

3.5.3. Release 12.1.3

3.5.3.1. Manual Entry in Cash Position

The cash position functionality has been enhanced to allow cash managers the ability to manually enter cash flows into their cash positions allowing for greater flexibility in their decision making process.

This feature been back-ported to following releases: Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Cash Management 7

3.5.4. Release 12.2.5

3.5.4.1. CAMT.053 - Bank to Customer Statement Support

The CAMT.053 Bank to Customer Statement messaging is used to inform account owners of the entries booked in their bank account and to provide account owners with balance information.

Additionally, the CAMT.053 Bank to customer Statement provides reporting of the post settlement returns and reversals of the direct debit transactions. Oracle Cash Management contains the following features for supporting the use of CAMT.053 Bank to Customer Statement messaging:

• Loading and processing of the CAMT.053 bank statement format • Matching and automatic reconciliation of SEPA direct debit transactions • Automatic reconciliation of bank statements with direct debit reversals and

returns.

3.6. Oracle Credit Management 3.6.1. Release 12.1.3

3.6.1.1. Configurable Analyst Assignment Rules

In addition to the seeded assignment rules, Oracle Credit Management can now assign credit analyst to case folders based on user-defined assignment rules and parameters.

This offers greater flexibility in addressing customer specific work load management needs.

3.7. Oracle E-Business Tax 3.7.1. Release 12.2

3.7.1.1. Customer Tax Information Import

Users can now utilize the Customer Interface program to import the following tax information:

• Party Tax Profile • Tax Registrations • Exemptions • Reporting Code Association.

3.7.1.2. New Condition Set Operators for Tax Rules

Users now have the ability to define rules to calculate taxes using null transaction attributes. Two new operators, ‘Null’ and ‘Not Null’ are available to specify whether a transaction attribute is allowed to be null during tax calculations.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Credit Management 8

3.7.2. Release 12.2.5

3.7.2.1. Initial and Recurring Data Load for Tax Content Partners

Transaction Tax Configuration Workbook provides users with a quick and efficient way to implement and maintain frequently used tax configurations. The workbook allows users to upload tax regimes, taxes, tax rates and tax rules.

3.8. Oracle Environmental Accounting & Reporting 3.8.1. Release 12.1.3

3.8.1.1. Capture of Energy Usage and Environmental Data

Oracle Environmental Accounting and Reporting (EA&R) integrates with Oracle Accounts Payables and Oracle Inventory Management enabling customers to perform environmental accounting for various transactions, enabling the capture of the energy usage, fuel usage and other environmental data through AP invoices, Inventory issues, Environmental Ledger and Web ADI. Using the usage information captured during transactions or entered manually, EA&R calculates the related greenhouse gas (GHG) emissions through the application of energy and emission factors. This approach presents users with a familiar and consistent experience maintaining data integrity and security with a single source of truth and ensuring data completeness and accuracy. Integration with the native ERP system reduces environmental data management costs, leveraging existing IT systems, minimizing organizational impacts and assuring rapid time to value.

3.8.1.2. Emission Sources, Scopes and Factors

An emission factor is the quantity of a greenhouse gas emitted per unit of energy (kg CO2-e /GJ), fuel (kg CO2-e/t coal) or a similar measure. The EA&R application provides the ability to define, change and update emission sources and factors, automatically determining the correct transformation factors for each transaction. It also enables users to select location specific energy and emission factors for environmental accounting of transactions that are related to emission sources. It also enables setup of custom emission factors. Emission transformation factors are stored and can readily be updated over time with date effectiveness to manage the change of emissions factors and for recalculation purposes.

Emission calculation techniques range from usage of emission factors to direct monitoring. The most common techniques used for emission calculation are:

• Calculations based on the purchased quantities of commercial fuels, such as natural gas and heating oil, using published emission factors. This method is used for Scope 1 emissions.

• Calculations based on metered electricity consumption and supplier-specific, local grid, or other published emission factors. This method is used for Scope 2 emissions.

• Calculations based on activity data such as fuel use or passenger miles and published or third-party emission factors. This type of emissions is usually classified as Scope 3 emissions.

Oracle Environmental Accounting and Reporting allows you to update historical factors using the GHG Sources window and provides the “Recalculate Emissions” concurrent program to recalculate the emission and energy values based on the revised factors.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Environmental Accounting & Reporting 9

The solution enables complete audit trail for entries and updates reducing data assurance costs.

3.8.1.3. Calculation and Classification of Greenhouse Gas Emissions

Oracle Environmental Accounting and Reporting provides the built-in mechanisms for calculating emissions and classifying them as Scope 1, 2, or 3 using the Greenhouse Gas Protocol guidelines published by the World Resources Institute. The Emissions Calculation Engine uses the collected usage data to calculate the relevant emissions using seeded formulas based on the energy and emission factors setup for the emission sources. This enables organization to accurately communicate greenhouse gas emissions and other environmental impacts to constituents including regulators, customers, shareholders and employees.

3.8.1.4. Environmental Ledger

The Environmental Ledger stores all changes to the environmental transactions including voiding, reversal, recalculation, and measurement criterion updating transactions. The changing landscape of compliance mandates drives companies to provide more comprehensive, transparent, accurate and auditable data. Oracle Environmental Accounting and Reporting allows you to have a single source of truth assuring data quality and auditability.

3.8.1.5. Flexible Reporting and Organizational Structures

Oracle Environmental Accounting and Reporting enables the creation of Environmental Organizations. An organization is defined as a single undertaking or an enterprise or any entity that performs activities or a series of activities that emit greenhouse gases and/or produces, or consumes energy at a single site and is attributable to a single industry sector. An organization can have multiple hierarchies for reporting, for example, government reporting hierarchy, operational hierarchy, or legal structure hierarchy. In addition an organization can be a division, company subsidiary, or operation (i.e. facilities, plants). The integration with the native ERP enables leveraging existing structures as well as specifying additional hierarchies for GHG Protocol and other reporting guidelines, including the ability to define aggregation levels and to manage acquisitions and divestitures.

3.8.1.6. Pre-Built Analytics and Dashboard with Dynamic User Interaction

Pre-built Oracle Business Intelligence Enterprise Edition (OBIEE) dashboards enable the dynamic generation of reports providing insight into an organization’s emissions and other environmental impacts. The dashboards provide information on energy usage, emissions, key performance indicators (KPIs), activities and transactions. Users can view graphical representations of the data; drill down into output of past, current, and projected data; analyze historical trends; define variance thresholds and receive alerts; and publish and distribute reports in multiple formats. The pre-built OBIEE reporting and analytics dashboards also include the quantitative responses to the Carbon Disclosure Project (CDP). OBIEE’s powerful and flexible framework allows for the quick creation of reports for reporting schemes such as Climate Registry (USA), EPA 40 CFR Part 98 Rule (USA), Carbon Reduction Commitment (UK), and National Greenhouse and Energy Reporting Act (Australia). Measuring performance and setting targets allows organizations to become more productive, profitable and sustainable by providing powerful insights into high opportunity areas for emissions reductions, energy savings, and cost savings. In addition, OBIEE allows users to quickly create custom user defined reports.

3.8.1.7. User-Defined Key Performance Indicators

Oracle Environmental Accounting and Reporting enables organizations to create and modify standard and custom industry-specific key performance indicators (KPIs) to measure performance and monitor key environmental metrics such as energy, waste, and water. Users can normalize data to operational metrics and use a drag-and-drop environment in OBIEE to create custom reports. Examples of these KPIs are energy usage per square foot, water usage by employee, etc. Using these metrics organizations can benchmark and affect behavioral change to reduce environmental impacts in the relative context of the organization’s growth.

3.8.1.8. Target and Threshold Definition

Oracle Environmental Accounting and Reporting enables organizations to establish a baseline of its greenhouse gas emissions, energy usage, and other key environmental indicators and set reductions targets. Graphical indicators on the Business Intelligence dashboards illustrate to users on a timely basis whether the organization is performing above, below, or in-line with the targets so that corrective actions can be taken as needed to successfully execute on the organization’s sustainability initiatives.

3.8.1.9. Using WebADI to Import Setup Data

Users are able to leverage the Web ADI framework in Oracle E-Business Suite to import setup data into the Environmental Accounting & Reporting application. Data that can be imported using this interface includes Sources, KPI Definitions, Targets, and Organizations.

3.8.2. Release 12.2

3.8.2.1. Updated Carbon Disclosure Project Report

One of the pre-built OBIEE reporting and analytics dashboards supported in EA&R covers the quantitative responses to the Carbon Disclosure Project (CDP). The Carbon Disclosure Project report has been enhanced to support additional questions under the 2011 guidelines. The dashboard can now display: emissions in metric tons, emission factors applied for GHG calculations and their origin; breakdown of Scope 1 and Scope 2 emissions by activity; amount of fuel, electricity, heat, steam, and cooling in MWh consumed by an organization during the reporting year; breakdown of fuel usage by fuel type; year by year comparison of combined Scope 1 and Scope 2 emissions; year by year comparison of Scope 3 emissions by source; and gross combined Scope 1 and 2 emissions for the reporting year in metric tons CO2e per full time equivalent (FTE) employee.

3.8.2.2. Enhanced Performance Dashboards

Pre-built Oracle Business Intelligence Enterprise Edition (OBIEE) dashboards enable the dynamic generation of reports providing insight into an organization’s emissions and other environmental impacts. The dashboards provide information on energy usage, emissions, key performance indicators (KPIs), activities and transactions. Users can view graphical representations of the data; drill down into output of past, current, and projected data; analyze historical trends; define variance thresholds and receive alerts; and publish and distribute reports in multiple formats. In this release additional pre-built reports have been added including the Scope 3 Emissions and Emissions by Organization Level dashboards.

3.8.2.3. Enhanced Key Performance Indicators

Oracle Environmental Accounting and Reporting enables organizations to create and modify standard and custom industry-specific key performance indicators (KPIs) to measure performance and monitor key environmental metrics such as energy, waste, and water. Users can normalize data to operational metrics and use a drag-and-drop environment in OBIEE to create custom reports. In the 12.2 release it is now possible to set a threshold in the KPI Metrics history page highlighting to users whether the organization is performing above, below or in-line with the targets so that corrective actions can be taken as needed to successfully execute on the organization’s sustainability initiatives.

3.8.3. Release 12.2.3

3.8.3.1. Water and Waste Dashboards

EA&R is being enhanced to provide a new set of out-of-the-box dashboards to accommodate new requirements for reporting based on legislation and competitive pressure. These new requirements include the addition of a Water and Waste Dashboard reports including Water Consumption, Water Recycled/Reused by Period, and Total Solid Waste produced by period, Solid Waste Recovered and Recycled by Period, Solid Waste to Landfill by Period.

3.8.3.2. Carbon Permit Management

Emissions trading or cap-and-trade is a market-based approach used to control pollution by providing economic incentives for achieving reductions in the emissions of pollutants. Governments set a limit or cap on the amount of a pollutant that may be emitted. The limit or cap is allocated or sold to firms in the form of emissions permits which represent the right to emit or discharge a specific volume of the specified pollutant. Firms are required to hold a number of permits (or carbon credits) equivalent to their emissions. Typically, in carbon tax and emission trading schemes, significant penalties apply for not surrendering the correct amount of permits by the compliance date. Companies need to establish processes to actively manage trading of permits, such as funding purchases when needed and understanding which permits can be used to meet their liabilities.

Oracle Environmental Accounting and Reporting (EA&R) helps these companies calculate the correct number of carbon permits required for the specified reporting period. The new Carbon Permit Management report tracks emission data by region / legislation to show the number of carbon permits which must be surrendered to be complaint.

3.8.4. Release 12.2.4

3.8.4.1. Integration with Oracle Property Manager

This release provides a new integration which brings the organizational hierarchy defined in Oracle Property Manager into Oracle Environmental Accounting & Reporting. Data entities for Region, Property, Building, Floor, and Office are imported from Oracle Property Manager along with their implicit hierarchy to create a new default hierarchy in the Environmental Accounting & Reporting module. This hierarchy is called the ‘GHG Property Manager Organization Hierarchy’ and has six levels, namely: Level Number Entity Type

1 Company Name

2 Region Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Environmental Accounting & Reporting 12

3 Property

4 Building

5 Floor

6 Office

The information brought across from Property Manager for these entities includes any associated tenure, disposition, area, and headcount data and are displayed in the ‘Property Details’ tab for each Environmental Organization. These property details are synchronized over time to capture any ongoing changes that are made in Property Manager.

A new setup feature called 'Property Types' maintains a mapping between the Property Types in Property Manager and the Organization Types maintained in Environmental Accounting & Reporting.

For organizations that do not use Oracle Property Manager the property details can be entered directly in Environmental Accounting & Reporting for each Environmental Organization.

3.8.4.2. Source and Item Unit of Measure Conversion

This feature enables users to set up an additional unit of measure conversion specific to an Environmental Source or Item. For example:

• Grease is typically purchased in kilograms but for the purposes of calculating emissions the rates provided consider grease as a liquid and thus require a volumetric unit.

• Liquefied petroleum gas (LPG) can be purchased by cylinder size or cylinder weight but the energy content factors are based on volumetric units such as kiloliters or gallons.

• In most cases purchased electricity does not have an associated Item in the source transactions (i.e. electricity is purchased in kWh) but there may be some cases where electricity is purchased based on the use of an Item (e.g. the number of gallons of diesel oil required to power a generator) requiring an additional conversion.

This release enables the users to setup conversions specific to either Environmental Sources or Items to address scenarios such as the ones described above. This UOM conversion capability is above and beyond the standard unit of measure conversion previously supported by the application.

The Source UOM conversion assumes higher precedence over the standard UOM conversion in selecting the conversion factors at the time of emission calculation. For conversions where there is a related Item the source UOM conversion assumes the higher precedence over both the standard and Item UOM conversion when the emissions are calculated.

3.8.4.3. Organizations Targets for Emission, Energy and Usage

Users now have the ability to set performance targets at the organizational level for Energy, Emissions, and Usage for specific periods thus enabling organizations to drive performance improvements on an ongoing basis. A new dashboard enables ongoing visual comparison of the actual performance of the organization versus the targets that have been set.

3.8.4.4. Enhanced Energy Dashboard

The existing energy dashboard has been enhanced to include four additional tabs, namely: Summary, Energy by Scope, Energy by Source, and Energy by Organization Type. The existing tab has been renamed to Energy by Organization.

The Summary tab now displays two reports: (i) Energy History displaying a graphical representation of the history of the energy consumed by the organization and (ii) Energy by Year showing the energy consumed by an organization for a specific period.

The Energy by Scope dashboard displays a graphical representation of the energy usage of an organization by Scope 1, Scope 2 and Scope 3 as per the Greenhouse Gas Protocol.

The Energy by Source page displays a graphical and tabular representation of the energy consumed by the organization for each of the environmental sources.

The Energy by Organization Type dashboard presents reports showing the energy usage broken down by the organizational levels based on the Organization Type.

3.9. Oracle Financials Common Modules 3.9.1. Release 12.2

3.9.1.1. Scheduling of AP/AR Netting Batches

Users can now schedule the AP/AR Netting program to process transactions at regular intervals. This allows automatic creation and settlement of netting batches containing payables and receivables transactions.

3.10. Oracle Financials for Americas 3.10.1. Release 12.2.3

3.10.1.1. Brazilian CFOP – Derivation and Defaulting

The CFOP (Fiscal Code of Operations and Services code is a 4-digit code defined by the National Tributary System in Brazil.

CFOP contains information on the good’s origin as well as the type of operation, such as sales, returns, stock transfers, or services.

As part of the Fiscal SPED and NF-e (electronic invoice), any transactions related to Purchase, Sales and Transfer of Goods or Services are codified through the CFOP. This code is reported on each line of the NF-e.

Oracle Brazilian Receivables has been modified to perform automatic derivation and defaulting of CFOP codes from the setup onto the Receivables transaction lines.

This update has also been back-ported to the following releases:

Release Patch Number My Oracle Support Knowledge Document

12.0.6 16799315:R12.JL.A 1571347.1 12.1.x 16799315:R12.JL.B 1571347.1

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Financials Common Modules 14

3.10.2. Release 12.2.4

3.10.2.1. NBS – Brazilian Nomenclature of Services, Intangibles and Others

The transactions between Brazilian and foreign residents/domiciled, involving services, intangibles and other operations that produce variations in entities’ equity, among which the operations of acquisition and sales of services, are required to be reported to the Ministry of Development, Industry and Foreign Trade - MDIC through the SISCOSERV.

These operations shall observe the classification rules established by the Brazilian Nomenclature of Services, Intangibles and Others, by indicating the corresponding NBS code.

This feature provides the following:

• Define NBS Codes • Associate NBS Codes to Inventory Items and Item Templates • Manually enter NBS Code at invoice line level in both Payables and

Receivables • Import invoices with respective NBS Code at invoice line level.

This feature has also been back-ported to the following releases: Release Patch Number My Oracle Support Knowledge

Document 11.5.10 17593893 1606101.1 12.0.6 17593871:R12.JE.A 1606101.1 12.1.x 17593871:R12.JE.B 1606101.1 12.2.x 17593871:R12.JE.C 1606101.1

3.11. Oracle Financials for EMEA 3.11.1. Release 12.0.3

3.11.1.1. Assets and Payments XML Publisher Report Extracts

Standard XML product extracts for Assets and Payments are now available to European users to create standard and custom templates for statutory reports.

3.11.2. Release 12.0.4

3.11.2.1. XML Publisher Report Extracts: Cash Management, General Ledger, Subledger Accounting, Receivables, Bill Presentment, Payables, Regional Localization, and Financial Common Modules

Standard XML Publisher Report extracts for key operational and statutory reports are now available to European users for Cash Management, General Ledger, Subledger Accounting, Receivables, Bill Presentment, Payables, Regional Localizations and Financial Common Modules.

3.11.2.2. United Kingdom Charges Value Add Tax (VAT)

United Kingdom users are now able to identifying reverse charge VAT transactions and ensure the appropriate tax rules are applied. Sales Invoices containing reverse charge VAT transactions are printed with a reverse charge message. Additionally, a new United Kingdom Reversed Charges VAT report is available.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Financials for EMEA 15

3.11.3. Release 12.1.1

3.11.3.1. Business Intelligence Publisher Support for Select EMEA Reports

The following Oracle Financials for EMEA reports have been re-written utilizing the Business Intelligence Publisher (BIP) tool. BIP based reports offer greater flexibility to end users in changing report layouts and formats.

• Payables Turnover Report • Supplier Statements • Receivables Aggregate VAT Statement • Customer Statements • Regional Cash Desk Report • Account Analysis Report • Account Analysis Detailed Reporting

3.11.3.2. Enhanced Statutory Report Extracts for Italy

Article 37 of Italian Legislative Decree No. 223/2006 introduced a new fiscal requirement whereby all legal organizations must provide customer and supplier listings in electronic format to the Italian fiscal authorities on a yearly basis.

The Italian supplier and customer listing reports available in prior releases are now replaced with new Italian Customer and Supplier Listing data extracts.

3.11.4. Release 12.2.3

3.11.4.1. Enhance Tax Reporting

Oracle Financials for EMEA Oracle Financials for EMEA VAT Reporting functionality has been enhanced to support the reporting of Reverse Charge / Self-Assessment of taxes.

Reverse charge (a.k.a. self-assessment) occurs when customers (i.e. purchasers), as opposed to suppliers, are responsible for calculating, accounting for and paying taxes due to tax authorities.

The EMEA VAT Reporting Entities Setup window and following reports have been modified to support this reporting:

• Belgian VAT Monthly VAT Preparation Report • Belgian VAT Purchases Journal • Croatian Supplier Invoice Tax Report • ECE Payables VAT Report • ECE Payables VAT Register Unpaid Invoices Annex • German Payables VAT Reconciliation Detail Report • Italian Purchase VAT Register • Italian Payables Summary VAT Register • Italian Payables Sales VAT Register (Self Invoices, EEC VAT) • Portuguese Annual VAT Report • Portuguese Periodic VAT Report • Spanish Inter-EU Invoice Format (Documento Equivalente) • Spanish Inter-EU Invoices Journal Report

The update has also been back-ported to the following releases: Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Financials for EMEA 16

12.0.6 16387862:R12.JE.A 1563349.1 12.1.x 16387862:R12.JE.B 1563349.1

3.11.4.2. Italian Journal Ledger Report

Oracle Financials for Italy, Italian Journal Ledger Report is now available to review and print journal entries in chronological order as defined within the Reporting Sequence setup.

The Italian Journal Ledger report displays the journal entries in functional currency for the selected Ledger and Legal Entity.

This feature has also been back-ported to 12.1.x via the standalone patch: 16839303:R12.JE.B.

3.11.5. Release 12.2.4

3.11.5.1. French File of Accounting Entries (FEC)

Effective January 1st 2014, companies subject to tax in France and under audit by the French tax authorities are required to produce a file of all the companies’ accounting entries lines by Legal Entity and fiscal year in a prescribed electronic format.

The new Audit File (FEC – Fichier d’Ecritures Comptables) consists of all the required accounting entries (non aggregated – detailed as opposed to centralized) in French GAAP, numbered in chronological and sequential order by validation date with no gaps including beginning of year journals, transfer pricing, income tax, and VAT data from all modules that generate accounting entries.

The feature consists of:

• A new BI Publisher extract with the required eighteen data elements for the FEC Audit File

• A custom BI publisher RTF template in the required French Ministry of Finance DVNI specified format

• Opening balances are reported in the FEC files as the very first accounting entry lines.

• Accounting Sequencing; journal line entries from GL and accounting line entries from subledgers are sequenced in chronological order by validation/posting date

• Changes to the ‘French GL Reports’ Request group; inclusion of the French Accounting Entries Audit File concurrent program.

This feature has also been back-ported to the following releases:

12.0.6 17775329:R12.JE.A 1604003.1 12.1.x 17775329:R12.JE.B 1604003.1 12.2.x 17775329:R12.JE.C 1604003.1

3.11.5.2. Italian Polyvalent Declaration

On August 2nd, 2013, the Italian Revenue Agency published the Provision 2013/94908. The new legislation requires that all Italian taxable subjects identified for VAT provide an electronic list of issued and received invoices.

The Italian Polyvalent Declaration feature is now available within Oracle Financials for Europe (Italy).

The Italian Polyvalent Declaration generates the following Declaration Types in ´Detailed´ transmission mode:

• Restricted Countries Transactions List Declaration (i.e. Black List) • The Republic of San Marino Purchases Declaration • Customers and Suppliers Listing Declaration.

11.5.10 18120411 1613490.1 12.0.6 18068117:R12.JE.A 1613490.1 12.1.x 18068117:R12.JE.B 1613490.1 12.2.x 18068117:R12.JE.C 1613490.1

3.11.5.3. Norwegian GEI-S Report

Effective January 1, 2014, Norwegian State companies were required to report cash basis ledger account balances on a monthly basis to the Ministry of Finance.

Oracle Financials for Europe / Norwegian Government Reporting (GEI) enables Norwegian State companies to generate and transmit the required S-Report to the Ministry of Finance via the DFØ’s S-Report interface.

The feature provides:

• Compliance with legally required changes to the State Chart of Accounts (COA)

• A new S-Report consisting of a preliminary S-Report in readable format • XML file according to DFØ’s specific format and content requirements • Removal of references to EDI translation • Obsolescence of A-Report related programs.

12.0.6 17944076:R12.JE.A 1617993.1 12.1.x 17944076:R12.JE.B 1617993.1 12.2.x 17944076:R12.JE.C 1617993.1

3.11.5.4. New 2012 Portuguese Certification Requirements

Portuguese legislation requires all billing invoices to be reported as part of SAFT. As a result, externally generated invoices created and signed outside Oracle Financials were required to be imported ´as they are´ into Oracle Financials and reported along with the Oracle generated invoices.

Oracle Financials for Portugal has been updated to comply with this legislative requirement.

The update provides the following:

• Ability to import and store externally signed invoices (including the e-Signature and related elements)

• Ability to import and store a link to the Original Transaction in the Legacy System

• Enable Flow Validations for Imported and Signed Invoices (e.g. prevent transactions to be in-completed and/or updated).

11.5.10 17438984 1597808.1 12.0.6 17499846:R12.JE.A 1597808.1 12.1.x 17499846:R12.JE.B 1597808.1 12.2.x 17499846:R12.JE.C 1597808.1

3.11.6. Release 12.2.5

3.11.6.1. Italian Business to Government (B2G) Electronic Invoicing

The Italian Law 244/2007 requires all invoices issued against Italian public sector entities be in the XML format per technical standards defined by the Italian authorities.

This update addresses the following requirements:

• Enable Electronic Invoice Generation for B2G transactions • Ensure the Electronic Invoice contains all mandatory and optional data elements • Provide a data field to capture the Electronic Invoice Status • Automatically update the Electronic Invoice Status when the invoice is generated

for the first time • Provide an XML template in accordance to the XML layout defined by the

Italian authorities for B2G transactions.

This update has also been back-ported to the following releases: Release Patch Number My Oracle Support

Knowledge Document 12.0.x 19180014:R12.JE.A 1910728.1 12.1.x 19180014:R12.JE.B 1910728.1 12.2.x 19180014:R12.JE.C 1910728.1

3.11.6.2. Spanish Business to Government (B2G) Electronic Invoicing

The law 25/2013 Dec 27 imposed electronic invoicing as the sole invoicing method to be used by organizations and professionals when issuing invoices against all Spanish public sector entities.

Order HAP/1074/2014 Jun 24 defined the latest technical and functional requirements of electronic invoices.

This update address the following requirements:

• Enable Electronic Invoice Generation for B2G transactions irrespective of the invoice entry method utilized

• Ensure the Electronic Invoice file is comprised of all mandatory data elements and meets the technical specifications

• Enable user to handle and capture (e.g. manually enter or update) the Electronic Invoice Status at transaction header level

• Automatically update the Electronic Invoice Status when the electronic invoice is generated for the first time or regenerated

• Provide an XML template in accordance to the XML layout defined by the Spanish authorities for B2G transactions.

Knowledge Document 12.0.x 20384652:R12.JE.A 1961196.1 12.1.x 20384652:R12.JE.B 1961196.1 12.2.x 20384652:R12.JE.C 1961196.1

3.12. Oracle Financials for India 3.12.1. Release 12.0.3

3.12.1.1. Statutory Updates for India

Oracle Financials for India now provides the following to meet legal and statutory requirements for India:

• “Tax Collected at Source” tax type • Additional Tax Precedence capabilities • Ability to change taxes on receipts • Additional CVD tax types • Ability to record Secondary and Higher Education Cess on tax types • Ability to track and report Service Tax by Inventory Organization and

Service Type.

3.12.2. Release 12.0.4

3.12.2.1. Statutory Updates for India

Oracle Financials for India now provides the following to meet legal and statutory requirements for India:

• Tax support for inter-organization inventory transfers • Tax support in the following applications: iSupplier, iProcurement, Projects,

Costing and Billing • Encumbrance accounting with taxes.

3.12.3. Release 12.1.1

3.12.3.1. Fringe Benefit Tax Support

Fringe Benefit Tax (FBT) was introduced in India as part of Budget 2005-2006, to tax specific employee expenses not treated as individual income.

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Oracle Financials for India enables computation, payment, tracking, and statutory reporting of Fringe Benefit Taxes on non-payroll expenses.

3.12.3.2. Inclusive Tax Support

Oracle Financials for India now supports the setup, calculation, accounting and reporting of inclusive taxes for payables and receivable transactions.

3.12.3.3. Retroactive Pricing Support

In order to accurately reflect payable obligations, it is necessary to propagate retroactive price modifications on blanket agreements to downstream documents such as releases and standard purchasing orders.

The retroactive pricing process is modified to recalculate India taxes on transactions such as receipts, accruals, credit memos, and price correction invoices. A new user interface enables users to claim credit for increases in recoverable taxes.

3.12.3.4. Payables Invoices Support for India

Oracle Financials for India now supports tax calculation for unmatched payables invoices. A new window is available to manage India taxes on unmatched invoices.

3.12.4. Release 12.1.2

3.12.4.1. Advanced Pricing Support for India

Oracle Financials for India now allows users to calculate excise and VAT assessable values based on the advanced price list. The advanced price list is based on the item category. Users can associate a price list with an item category to determine assessable values for all items classified under that category.

3.12.4.2. Tax Information on Purchase Order Workflow Notification for India

Oracle Financials for India now enables reporting and display of India taxes on purchasing approval workflow notifications. India taxes are included in the following:

• Purchase order, requisitions, and releases workflow notifications • Total amount reported on workflow notifications • Approval limit in the workflow hierarchy • Change order workflow

Additionally, users can modify the tax amount, precedence, vendor, and vendor site information at the time of approval.

3.12.4.3. Reassessing Service Tax on Receipt of Foreign Payments for India

Oracle Financial for India enables users to comply with statutory requirements by allowing users to recalculate the service tax on receipt of foreign currency payments based on the applicable exchange rate on the receipt date.

3.12.5. Release 12.1.3

3.12.5.1. Descriptive Flex Field (DFF) Support

Users can now capture customer specific data using descriptive flex fields within Oracle Financials for India (OFI) forms. The data captured is stored and available within the OFI specific tables.

3.12.5.2. Display of Value Added Tax (VAT) Invoice Number in Receivables Transaction Workbench for India

The VAT Invoice number is now displayed within the reference field of Receivables Transaction Workbench. This simplifies the process of matching receipt of payments against a VAT invoice.

3.12.5.3. General Ledger Journal Drill-Down Support

Users can now drill down from General Ledger to transactions for the accounting entries generated by Oracle Financials for India.

3.12.6. Release 12.2

3.12.6.1. Enhanced Bill of Entry Functionality

The Bill of Entry functionality has been enhanced to allow users to:

• Create bill of entry records referencing documents such as Purchase Orders, Releases, and Advanced Shipping Billing Notices

• Account for custom duty taxes at the tax type level • Assign taxable basis based on landed cost or assessable value • Calculate taxable basis using exchange rates specified by customs.

3.12.6.2. Tax Import to Receivables and Payables

Users now have the ability to import legacy application computed taxes or use Oracle Financials for India to calculate taxes for receivables and payables transactions on import.

3.12.7. Release 12.2.2

3.12.7.1. Re-architecture of TDS Changes and Code Integration Points

Oracle Financials for India Tax Deducted at Source (TDS) feature is enhanced to support advanced tax determination features, navigation and usability improvements for tax integration with Payables invoices and centralized tax repository which enables powerful reporting capabilities.

The tax invoice generation on Shipment feature is seamlessly integrated with Shipment event.

3.12.7.2. Performance Improvement for Creditors Ledger Reports

Oracle Financial for India Creditors Ledger and India Creditors Trial Balance reports, report architecture has been modified for improved performance.

3.13. Oracle General Ledger

3.13.1. Release 12.1.1

3.13.1.1. Enhanced Financial Statement Generator Reporting to Display Content Set Values

Users can now publish a Financial Statement Generator (FSG) report with a content set. When the Page Expand option is selected, each value in the content set becomes visible as an individual tab in the Microsoft Excel workbook.

3.13.2. Release 12.1.2

3.13.2.1. Enhanced Financial Statement Generator Reporting to Support Drill-down for Non-Contiguous Account Ranges

General Ledger provides a streamlined drill path from the monetary amounts in financial statements to the underlying detail balances. After running a FSG report, users can drill from any summarized financial balance in the report directly to the detail account balances that comprise the summary amount, even if the summary amount represents multiple non-contiguous account ranges.

This process allows users to perform the drill down efficiently in one step and eliminates the need to perform multiple searches by selecting one account range at a time. It also improves usability by enabling the user to see all the information on a single page.

3.13.2.2. Streamlined Excel-based Financial Statement Publishing

Users can now publish FSG reports natively as Excel files. Users can create presentation templates using Excel, and then run reports using BI Publisher’s Excel publishing capabilities to generate an Excel file that opens directly in Excel. Users can then drill to the underlying details, leveraging General Ledger’s Account Analysis and Drilldown capability.

3.13.3. Release 12.1.3

3.13.3.1. Synchronize Reversing Journals between Primary and Secondary Ledgers

Oracle General Ledger now streamlines the propagation of journal reversals from the primary ledger to the associated secondary ledgers. The manual reversal of primary ledger journal entries now automatically reverses the corresponding journal entries in the secondary ledger.

3.13.3.2. Limit Accounts in Budget Wizard

In prior releases, users could only use specific account code combinations ranges in the Oracle General Ledger Budget Wizard to limit accounts for the budget entry process.

The Budget Wizard now allows users to use low and high values for one or more segments in the account range.

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3.13.4. Release 12.2

3.13.4.1. E-Business Suite General Ledger Integration with the Fusion Accounting Hub

E-Business Suite (EBS) General Ledger integration with the Fusion Accounting Hub allows users to take advantage of new Fusion General Ledger capabilities, such as embedded Essbase integration with real-time analytics.

Using the Fusion General Ledger for financial reporting has several advantages:

• Generate boardroom ready financial statements • Analyze variances with exception-based online account monitoring • Online slice-and-dice account analysis.

This integration includes a program that creates and transfers Fusion journals to record EBS period balances, and the ability to drill-down from Fusion to EBS. When balances are transferred, it is possible to apply mappings to update EBS General Ledger period and/or the account values.

3.13.4.2. Data Relationship Management (DRM) Integration with E-Business Suite

The Data Relationship Management (DRM) Integration with E-Business Suite synchronizes each E-Business Suite instance with Hyperion DRM. Hyperion DRM's master data management solution can store chart of accounts values and child-parent relationships in a single application, regardless of the number of E-Business Suite instances or other general ledger applications used.

3.13.5. Release 12.2.4

3.13.5.1. WebADI Control Account Usage Restriction

Presently, users could only be prevented from creating manual journal entries for third party control accounts within the General Ledger Journals User Interface. Now with the Restrict Usage of Control Accounts in Journals created through WebADI feature, this control has been extend to the WebADI journal entry templates. With this feature, you can ensure that journal entries for the third party control accounts are only allowed from the subledger applications that process financial transactions related to external parties.

3.13.5.2. Share Allocation Formula across Ledger Currencies

You can now generate allocation journals for all the ledgers in a ledger set using a single mass allocation formula. The mass allocation formula now has the ability to override the ledger currency entered in the mass allocation formula lines allowing one mass allocation formula to be used to process each ledger within the ledger set.

This new functionality eliminates the need to create and maintain multiple instances of the same mass allocation formula for ledgers with different functional currencies.

3.14. Oracle Internet Expenses 3.14.1. Release 12.1.2

3.14.1.1. Access Expense Attachments from Invoice

The Expense Report Export program has been enhanced to provide the option Transfer Attachments to transfer attachments from an expense report to an invoice. This option

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Internet Expenses 24

enables the payables person to access the attachment from Invoice without having to use Internet Expenses responsibilities and efficiently execute audits.

3.14.1.2. Support Receipts Required for Mileage Category

United Kingdom HM Revenue & Customs department requires employees to submit invoices/tax receipts to employers for any mileage related claims so that the employers can recover VAT on fuel purchased by employees used for business purposes.

The Receipts Required feature has been enhanced to provide support for expense types associated with the Mileage expense category.

3.14.1.3. Archive and Purge of Expense Reports

This new program enables administrators to archive and purge expense reports related data that is no longer needed.

3.14.1.4. Read-Only Access to Per Diem and Mileage Details in Audit

The Audit Expense Report page has been enhanced to allow auditors to view Per Diem & Mileage category expense details.

3.14.1.5. AMEX Loader Option to Not Load Payment Transactions

The American Express Transaction Loader and Validation program has been enhanced to optionally load payment transactions.

3.14.2. Release 12.1.3

3.14.2.1. Expense Receipt Management Enhancements

Oracle Internet Expenses has been enhanced to provide users the ability to define rules to accept, track and route imaged receipts to the appropriate auditor work queue.

Faxed receipts and/or emailed scanned receipts can now be associated with expense reports as receipt images.

User defined rules can be setup to enforce receipt submission and reimbursement thresholds in addition to highlight missing receipts for expense lines.

3.14.2.2. Duplicate Expense Detection

Duplicate Expense Detection Rules are now available to detect duplicate expense claims aiding customers in decreasing administration costs by ensuring only reimbursement of valid expense claims.

3.14.2.3. Oracle Fusion Expenses iPhone Application for Oracle Internet Expenses

Oracle Fusion Expenses iPhone application is now enabled for Oracle Internet Expenses release 12.1.3 and above. The Oracle Fusion Expenses iPhone application empowers you to quickly capture your expenses as they are incurred. The iPhone application provides the following capabilities:

• Enter expenses in multiple ways: Create expense lines from receipt images and calendar entries, create lines with quick entry or manual entry

• Add attendees from calendar events and address book and create new attendees • Charge to projects and cost centers • Flag policy violations and receipt requirements • Submit expense reports

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Internet Expenses 25

• Sync reference data automatically • Enter expenses in connected or offline mode • Approve expense reports.

3.15. Oracle iReceivables 3.15.1. Release 12.2.3

3.15.1.1. Registration History and Payment Audit History

Oracle iReceivables now provides a Setup Checklist page to perform setup steps and streamline the user registration process. Two new tasks, Registration History and Payment Audit History are available on the Setup Checklist page to manage the registration and payment processes.

Administrators can now monitor customer registration requests and aid their customers in completing the registration process by searching, viewing and releasing the hold on the account request received.

Customer service representatives can use the Payment Audit History to search and review the status of payments made by customers through iReceivables enabling them to provide accurate payment status information to their customers.

3.16. Oracle iReceivables Extensions for Oracle Endeca 3.16.1. Release 12.1.3.4

3.16.1.1. iReceivables Integration with Endeca

An organization's customers can now take advantage of the powerful search and sophisticated guided navigation capabilities offered via Endeca integration. Receivables and Collections Departments’ efficiency can be increased by reducing volume and cost of collections-related activities as a result of empowering customers to review and reconcile their own accounts.

The Externally-oriented Outstanding Receivables Overview Endeca page enables customers to easily identify outstanding transactions, avoid late charges, and take advantage of discounts. Customers can leverage immediately actionable information and take appropriate actions in a timely manner, thereby improving enterprise bottom line. Customers can also review the status of disputes, identify problematic transactions, and initiate a dispute directly, leading to enhanced efficiency.

3.17. Oracle iSetup 3.17.1. Release 12.0.3

3.17.1.1. iSetup APIs

Setup APIs are now available for the following products:

• General Ledger

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle iReceivables 26

• Accounts Payable • Accounts Receivable • Assets • Cash Management • Credit Management • E-Business Tax • Legal Entity • Public Sector Financials • Payments • Web Expense.

3.18. Oracle Legal Entity Configurator 3.18.1. Release 12.1.3

3.18.1.1. Enhanced Legal Addresses

In prior releases, when defining the address for a new legal entity, users could only select from existing locations identified as legal addresses. Users can now select any existing location as an address for a legal entity.

This feature has also been back-ported to following releases:

Release Patch Number 12.0.6 6116752:R12.XLE.A 12.1.1 6116752:R12.XLE.B

3.19. Oracle Loans 3.19.1. Release 12.1.2

3.19.1.1. Process Application Fees without Loan Approval

Loan application fee is a fee charged to process an application for a loan, such as a home mortgage from a lender or mortgage broker. Loan application fees are charged to cover some of the costs involved in processing the application including credit checks, property appraisals and basic administrative costs. Such fees are often non-refundable regardless of the outcome of the application review and are charged upfront.

Previously, in order for any loan fee to be processed, the loan application had to be approved. This new feature allows processing and accounting for loan fees before the loan gets approved or rejected.

The fees now can be charged manually on an ad hoc basis or automatically based on a certain event in the loan application lifecycle (loan origination, loan activation, loan submission for approval).

3.19.1.2. Ad-hoc Billing and Receipt Application

Borrowers receive their loan repayment bills when an automated process determines that the next installment is due. This new feature allows users to manually select the next installment and create a customer bill on an ad hoc basis. Users now also have an option

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Legal Entity Configurator 27

to create a loan without a schedule of installments and bill customers manually on an ad hoc basis.

In addition, the process of applying customer payments to loans has been streamlined by providing users an option to perform receipt application within the loan transaction context, without the need to switch to Receivables.

A new system profile option (LNS: Allow to Bill and Apply from UI) has been introduced to control user’s access to this feature.

3.19.1.3. Loan Forgiveness

The Loan Forgiveness feature allows users to create and manage loan forgiveness option loan programs. By populating a Receivables Activity in the new system option Loan Forgiveness Adjustment: Activity Name, loan forgiveness is enabled or disabled for the loan products within the organization.

Loan forgiveness is applied at the individual loan level as a percentage of the loan installment amount and can be modified throughout the loan’s duration. Loan forgiveness details are visible for each individual loan via the Servicing Center: Overview: Summary window. During billing, the forgiven amount is displayed and accounted for as an adjustment on the customer invoice.

3.19.2. Release 12.1.3

3.19.2.1. Multiple Disbursements during Loan Servicing

In prior releases, direct loans could only be adjusted using multiple disbursements with disbursement amount, percentage and a specific target date freeze before the approval, activation or funding of the loan. Now, loan managers can perform adjustments to the loan amount in active and multiple disbursements of the loan after the loan is activated, funded or in the servicing stage.

Additionally, for Extended Repayment Schedule (ERS) loans, loan managers can now add and convert additional receivables transactions to existing loans in the servicing stage. Managers can also modify the outstanding amount of receivables or adjust the receivables amount based on the payment terms.

3.19.3. Release 12.2.3

3.19.3.1. Support Changes in Repayment Frequency of Principal and Interest

For loans with standard amortization schedules, users now have the ability to change the loan repayment frequency during loan servicing. Users can switch a single frequency repayment schedule to a multiple payment frequency schedule by simply defining the new payment schedule’s Payment Start Date and Payment Frequency.

This feature has also been back-ported to 12.1 via the standalone patches: 7573972:R12.LNS.B and 7573972:R12.LNS.C.

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3.20. Oracle Payables 3.20.1. Release 12.1.1

3.20.1.1. Enhanced Withholding Tax Calculation for Brazil

Brazilian tax regulations require withholding taxes to be deducted at multiple business event points such as recording and payment of invoices.

In prior releases, withholding tax was deducted either during validation or payment of invoices. Oracle Payables has been enhanced to allow application of withholding taxes both during invoice validation and payment.

3.20.1.2. Discount Calculation Enhancements

Suppliers offer discounts for early payment. Early payment discounts can be fixed monetary amounts or calculated on a percentage basis.

In prior releases, discounts could be defined in percentage terms only. Oracle Payables now allows discounts to be specified in monetary amounts. When a percentage as well as an amount is available, the higher or lower of the two can be specified for application.

3.20.1.3. Subcontractor Management for Engineering and Construction

Oracle Payables has been enhanced to automatically apply holds on supplier invoices when the Pay When Paid or the PO Deliverable Control option is enabled on purchase orders. During invoice validation, such holds are automatically released provided authorizations have been recorded within Oracle Project Accounting or Oracle Purchasing.

3.20.1.4. Supplier Dispute Processing

Supplier invoices may be short paid to expedite dispute settlements. The Payables Invoice Workbench has been enhanced to capture the invoice amount originally claimed by the supplier and the reason for short payment.

3.20.1.5. Third Party Payments

Suppliers can specify a related trading partner to be paid on their behalf. The payments made on behalf of suppliers to other trading partners are termed as third party payments.

Oracle Payables has been enhanced to record third party relationships and to process third party payments. Withholding and 1099 processing continue to occur for invoicing suppliers.

3.20.1.6. Business Intelligence Publisher Support for Selected Payables Reports

The following Oracle Payables reports have been re-written utilizing the Business Intelligence Publisher (BIP) tool. BIP based reports offer greater flexibility to end users in changing report layouts and formats:

• Withholding Tax by Invoice Report • Bills Payable Maturity Date Report • Discounts Available Report • Payment Audit by Voucher Number • Prepayments Status Report.

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3.20.2. Release 12.1.2

3.20.2.1. Replace Supplier Bank Accounts on Invoices

In today’s business environment, it is a common practice to change bank accounts. If suppliers change their bank accounts, Oracle Payables can now automatically update all unpaid and partially paid invoices with the new bank account information. When users end date an existing supplier bank account and provide a new active bank account, Oracle Payables will automatically update the remit-to bank account information on unpaid and partially paid invoices. This streamlines transaction processing and prevents the need to update each invoice manually.

This feature has been back-ported to 12.1.1 via the standalone patches: 6867725:R12.AP.B and 6615694:R12.IBY.B.

3.20.2.2. Change Taxes from Inclusive to Exclusive Online

The tax regulations in many countries require that certain types of taxes on invoices be applied as inclusive or exclusive to the price of the good or service. This is common in countries that report VAT, such as in the United Kingdom, where the VAT tax can be treated as inclusive or exclusive depending on the type or price of the good or service.

Oracle Payables provides the flexibility to override the inclusive or exclusive nature of taxes that default from the eBTax setup. While entering an invoice, users can change taxes from inclusive to exclusive or vice versa to match the tax shown on the physical invoice. This ensures more accurate invoice entry and tax reporting.

3.20.3. Release 12.2.2

3.20.3.1. Workflow Transfer of Approval

Workflow Transfer of Approval is now available in Oracle Payables. Users can transfer approval ownership of an invoice effectively changing the approval hierarchy to another user verses delegation where the users gives authority to respond to notifications while still retaining ownership.

This update has also been back-ported to the following release:

Release Patch Number 12.0 14743008:R12.AP.A 12.1 16845104:R12.AP.B 12.2 16845104:R12.AP.C

3.20.4. Release 12.2.4

3.20.4.1. Parallel Approval of Supplier Invoices

Significantly improve invoice approval processing efficiency with Parallel Approval of Supplier Invoices. Parallel approval for invoice header level approvals, enables faster approval cycles by allowing all identified approvers to receive approval notifications simultaneously upon invoice submission.

Parallel approval reduces overall approval processing time by enabling all approvers to have immediate visibility to action invoices requiring approval.

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3.21. Oracle Payables Extension for Oracle Endeca 3.21.1. Release 12.1.3.4+

3.21.1.1. Payables Integration with Endeca

Oracle Payables Extension for Oracle Endeca empower Payables users to maximize productivity on a variety of business processes by providing powerful search and sophisticated guided navigation capabilities. The operational efficiency and insight of the Payables Department is greatly enhanced through key Payables metrics, drillable graphs, alerts, and tag clouds enabling users to quickly identify problem areas and outstanding items that require intervention. Oracle Payables Extension for Oracle Endeca allows users to efficiently navigate to the underlying Payables application to take corrective action as necessary. Users can leverage the power of Endeca to improve decision making through immediately actionable information with streamlined end to end processing of payables processing exceptions and bottlenecks, thereby effectively managing working capital as well as supplier relationships.

The Supplier Balance Management page offers superior navigation and discovery capabilities through critical statistics on open invoices, allowing users to obtain a better understanding of the current status of supplier balances, review specific transactions and pay suppliers in an efficient manner. The Holds Management page provides high visibility into invoices held, the reason for hold as well the aging information of such invoices. Based on this key information, Payables department can take actions to resolve all disputes faster, thus greatly improving supplier relationships. With the help of Discount Opportunity page, Payables departments can streamline cash flow and effectively manage working capital by taking timely discounts.

3.22. Oracle Payments 3.22.1. Release 12.0.3

3.22.1.1. Master Card ‘S’ Record Compliance

The ‘S’ record is the code returned by Master card in response to a card security verification request. Master card now also requires the ‘S’ record for the settlement processing requests sent by Direct Marketing companies. The Payments application now includes this card security verification code when transmitting the settlement file.

3.22.1.2. Visa Compliance Table / Discover Qualification Table for FDC

As part of an initiative to increase security for Discoverer Credit Card transactions, new data elements have been introduced to the Discoverer authorization file (‘Discoverer Qualification Data’). Oracle Payments is now able to accept and store the additional data elements from the authorization file into the database. The additional data elements have been incorporated into the actual settlement file transmitted to the payment processor.

3.22.1.3. Amex CAPN Enhancement

Amex CAPN is a new initiative to increase security for the American Express Credit card transactions. Now when customers pay using an Amex credit card, two new data elements are return with the authorization response; Transaction ID and POS. Oracle Payments is now able to accept, and store the new data elements so that the additional data can be included in the settlement of the payment to Amex.

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3.22.1.4. FDC Servlet Load Balancing

FDC North is a processor model payment system and is integrated with iPayments for credit / purchase card processing on the funds capture side. Under the 11i/FP.G and R12 versions, the FDC North servlet could not be load balanced due to the use of a text file (BatchGenMap.txt) for processing purposes and the inability for a text file to be shared concurrently by two processes due to the risk of overwriting data. In this release, the data required to process FDC batch queries can now be derived from the Payments data model eliminating the use of the BatchGenMap text file. As a result, load balancing of the FDC North servlet is now possible.

3.22.2. Release 12.0.6

3.22.2.1. Multiple Divisions per Settlement Batch Enhancement

Before 12.0.6, for large customers with multiple internal divisions, the number of files generated during the settlement batch process in Oracle Payments may well exceeded the daily limit set my third party payment processors. In this version, the payment system accounts with the same set of transmission configurations are grouped in to a single settlement batch reducing the number of settlement batch files generated and risk of exceeding the daily limit.

3.22.2.2. Paymentech Certification

Oracle Payments is now certified with Paymentech for payment transmissions.

3.22.2.3. Single Euro Payments Area (SEPA) Credit Transfer Initiation Messages

SEPA Credit Transfer is a payment instrument for the execution of credit transfers in Euros between customer accounts located in SEPA. This feature creates SEPA Credit Transfer initiation messages for payments per ISO and SEPA implementation guidelines.

3.22.3. Release 12.1.1

3.22.3.1. Single Euro Payments Area (SEPA) Support

The Single Euro Payments Area (SEPA) guidelines require that credit transfers be executed using standard SEPA Credit Transfer initiation messages. These are XML messages generated as per the ISO 20022 framework and conforming to SEPA credit transfer schemes negotiated with banks.

Oracle Payments has been enhanced to support SEPA Credit Transfers. Messages are initiated and formatted utilizing the existing disbursement framework.

This feature has also been back-ported to 12.0.4 via the standalone patch: 7552541.R12:IBY.A.

3.22.3.2. Paymentech Integration Certification

Paymentech is a leading Back End Processor (BEP) in providing financial settlement services. Oracle Payments is certified with Paymentech for seamless transmission of credit card, debit card and direct debit transactions.

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3.22.3.3. Positive Pay File with Additional Parameters

The Positive Pay File report details payments made to specific trading partners. A new Positive Pay File with Additional Parameters report has been introduced to include previous payments and, optionally, voided check information.

3.22.4. Release 12.1.2

3.22.4.1. PA-DSS for Credit Card Processing

To ensure all payment type applications that interact with payment cards meet consistent security standards, the Payment Card Industry (PCI) Security Standards Council encourages and in some cases mandates that merchants use only PA-DSS (Payment Application Data Security Standards) certified payment application software.

Certification applies to software applications that store, process, or transmit payment cardholder data as part of an authorization or settlement process. This certification reassures users that Oracle Payments is properly handling and securing sensitive payment card information. Certification includes proper adherence with industry accepted data storage guidelines, encryption algorithms, secured coding practices, and secured transmission standards.

Oracle Payments customers benefit from the ongoing enhancements made to conform to PA-DSS requirements. These PA-DSS enhancements are also available as standalone patches to customers on Release 12.0 and 12.1.1.

3.22.5. Release 12.2

3.22.5.1. Payment Acknowledgement Import

Oracle Payments now has the ability to import payment acknowledgement reports containing payment status for bank received payment files.

Users can:

• Map bank acknowledgment codes with the system defined acknowledgment codes

• Import acknowledgment data • Import multiple acknowledgments per payment • Review acknowledgment details including bank reported errors and status.

3.22.6. Release 12.2.4

3.22.6.1. ISO 20022 Direct Debit

Customers can now generate direct debit initiation message using Common Global Implementation (CGI) format and process the status report received from bank based on ISO 20022 framework.

3.22.6.2. ISO 20022 Direct Debit - Multiple Mandates per Debtor Account

You can now attach multiple mandates to a customer bank account and assign priority to each mandate for the purpose of defaulting on the transactions.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Payments 33

3.22.6.3. SEPA Credit Transfer - Exception Handling

Oracle Payments provides a generic feature to process the funds disbursement acknowledgement file received from bank. This feature can be used by customers to manage the SEPA credit transfer exceptions.

3.22.6.4. International Bank Account Number (IBAN) Support

Customer and supplier bank accounts can now be created or searched based on International Bank Account Number (IBAN).

3.23. Oracle Public Service Financials International 3.23.1. Release 12.0.3

3.23.1.1. Uptake of Construction Industry Scheme and Dossier Functionality

Oracle Public Sector Financials International Dossier and Construction Industry Scheme functionality is now available in Release 12.

• Dossier users can now define and execute Dossier processes for multiple ledgers from a single user responsibility, and utilize data access sets to define the level of data within ledgers that a user can view and/or modify.

• Construction Industry Scheme (CIS) users operating in a shared service organization can now more efficiently generate and submit monthly returns for subcontractors for multiple operating units without switching between user responsibilities.

3.23.2. Release 12.0.4

3.23.2.1. Extension of Oracle Financials Functionality

Oracle Public Sector Financials International now provides for following features:

• Multi-Org Access Control • Centralized and Configurable Accounting • Integrated Budgetary Control • TCA Integration.

The following 11i Features have been replaced by standard Oracle functionality:

• Accounts Receivable Combined Basis Accounting • Cash and Accrual Support • Enhanced Funds Checker • Gross Based VAT • Multi-Period Posting • Single Third Party • Dunning.

3.23.2.2. Inflation Account for Assets

Modified Historic Accounting (MHCA) is obsolete in R12 and has been replaced by Inflation Accounting for Assets (IAC).

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Public Service Financials International 34

3.23.3. Release 12.0.6

3.23.3.1. Contract Commitments Integration with Self Service Purchasing

Contract Commitment with Dual Budgetary Control is now integrated with Self Service Purchasing. Users can create purchase orders, perform funds checking and funds reserve using the self service version of Purchasing when Contract Commitments with the Dual Budgetary Control feature is enabled.

3.23.4. Release 12.2

3.23.4.1. Construction Industry Scheme (CIS): Exclusion of Out of Scope Contract Invoices in Monthly Returns Reporting

The Construction Industry Scheme (CIS) Monthly Returns Reporting now excludes out of scope contract invoices. If the withholding tax field on all the distribution of a CIS Supplier invoice is null, then the invoice is deemed out of scope and is now excluded from the monthly returns reporting.This feature has also been back-ported to 12.0.x via the standalone patch: 9000000:R12.IGI.B.

3.24. Oracle Receivables 3.24.1. Release 12.1.1

3.24.1.1. Cash Application Work Queue

Receivables departments need to efficiently allocate and monitor the workload of receipt application personnel. Unapplied customer receipts can now be automatically assigned to specific cash application specialists for further processing. This assignment is done based on user defined rules by a new concurrent program: Assign Cash Application Work Items.

Using the new Cash Application Work Queue workbench, specialists can efficiently manage their workload, review unapplied receipts and take further actions on unapplied receipts. The Cash Workload Review Report is now available to review and monitor the current workload of assignees.

3.24.1.2. Enhanced Line Level Cash Application

Business operating in certain industries need to track balances and apply customer payments at the invoice line level.

Oracle Receivables now maintains line level balances for all transactions originating from sources enabled for line level operations. The Auto Lockbox matching routine has been enhanced with an open call-out to invoke custom transaction line selection logic.

3.24.1.3. Enhanced Performance for High Volume Receivables Processing

Companies operating in industries such as telecommunications, retail, insurance and utilities process large volume of invoices and receipts on a daily basis. Oracle Receivables has significantly enhanced the performance and scalability of the following key batch programs by implementing parallel processing logic and fine tuning database indexes:

• AutoInvoice Master Program • Automatic Clearing for Receipts

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Receivables 35

• Automatic Remittances Master Program • Lockbox Execution Program

3.24.1.4. Golden Tax Adaptor Enhancements for Mainland China

All businesses operating in mainland China are required to use a government certified tax application for VAT calculation, VAT invoice generation, and statutory tax reporting. This system is referred to as Golden Tax. Golden Tax Adaptor provides a seamless integration between Oracle Receivables and the Golden Tax system.

Golden Tax Adaptor now supports three additional VAT invoice types: special VAT invoices, common VAT invoices, and special VAT invoices for waste and outdated materials.

Credit memo processing through Golden Tax Adaptor has been enhanced with the following new features:

• Processing of on-account credit memos and credit memos referring to multiple invoices

• China Tax Office notification number support for credit memos on Special VAT Invoices

• Validation rules to prevent export of credit memos with duplicate or incorrectly formatted notification numbers

3.24.1.5. Business Intelligence Publisher Support for Selected Receivables Reports

The following Oracle Receivable reports have been re-written utilizing the Business Intelligence Publisher (BIP) tool. BIP based reports offer greater flexibility to end users in changing report layouts and formats.

• AR Reconciliation Report • Customer Open Balance Letter • Incomplete Invoices Report • Invoice Exception Report • Receipt Analysis - Days Late.

3.24.2. Release 12.1.2

3.24.2.1. Default Customer Bank Account Information on Unidentified Receipts

Auto Lockbox now derives customer bank account information based on the Magnetic Ink Character Recognition (MICR) number supplied in the lockbox data file. This information is defaulted on unidentified receipts and can be manually associated with a customer record for matching receipts in subsequent runs of Auto Lockbox

This feature has also been back-ported to 12.1.1 via standalone patch: 8422361:R12.AR.B

3.24.2.2. Enhanced Aging Report to Support Multi-Fund Accounts Receivables

Public sector companies and federal agencies often need to record receivables against multiple operating funds on an invoice. Operating funds are represented as balancing segments. In prior releases, Oracle Receivables aging reports could be used to monitor fund level balances only when an invoice impacted a single balancing segment.

Oracle Receivables introduces a new Aging 7 Bucket by Account -- Multi-Fund Accounts Receivables Report. This report lists receivables balances regardless of the number of funds associated with any invoice.

All other Oracle Receivables aging reports remain unchanged.

3.24.3. Release 12.2.2

3.24.3.1. Review and Manage Accounting Exceptions during Period Close

Companies are constantly striving towards reducing the period close cycle time to finalize the financial statements as early as possible for management and statutory reporting. One of the period close tasks that can take considerable amount of time is resolving the accounting exceptions.

Receivables now provides the new Sweep Invalid Distributions report that shows the details of the accounting exceptions that are holding the period close for review and action. If the amount involved is not material from the reporting perspective and resolving the accounting exceptions is likely to delay the period close then the accounting date of the accounting distributions that have exceptions should be swept to the next open period. Pass manual journal entry in the General Ledger in the current period for the receivable accounting distributions that are swept to the next period.

The new Receivables report is not only useful in creating the manual journal entry in the General Ledger but will also act as a supporting document for audit. In the next open period reverse the manual journal entry and resolve the accounting exceptions.

3.24.3.2. Automate Auto Lockbox Processing

Companies using the Lockbox service receive the data file containing receipt information from the banks at frequent intervals for each bank account that receives payments. These files are processed by the Auto Lockbox programs to import, validate, create and apply receipts. Until now the lockbox processing programs had to be launched manually from the UI for each data file. Receivables now allows these programs to be submitted as standard concurrent requests using the standard Submit Request form.

To further improve productivity, a custom program can be created that scans for the incoming files at regular intervals. When a file is received it can automatically submit the Auto Lockbox programs to process the file.

3.24.3.3. Assign Customers to Unidentified Receipts using API

Receivables departments need to efficiently manage the cash application process to reduce the manual efforts and at the same time improve the customer satisfaction. Timely and accurate application of the unidentified customer cash receipts to the invoices paid is important to provide a true picture of the customer account and the transaction status and helps in improving customer satisfaction. An API is now available that can be used to assign customers to the unidentified receipts.

3.24.3.4. Golden Tax Adaptor Enhancement for Mainland China

The Golden Tax Adaptor provides the following new features:

• Integration with Aisino Golden Tax system V7.20 on which one Golden Tax transactions can map multiple VAT invoices

• VAT invoice types can be defaulted by customer taxpayer types, and user can change the default VAT invoice type on receivable transaction level

• Allow to split transaction lines while unit price exceeds maximum VAT invoice amount limit.

3.24.4. Release 12.2.4

3.24.4.1. Mask Tax Payer Identification and Tax Registration Number

Customers now have the ability to mask both the Taxpayer ID and Tax Registration Number from the Customer Name list of values through a new profile option.

Access to this information can now be restricted or viewable to selected user responsibilities through the Mask Tax Payer ID and Tax Registration Number Profile Option. Users visibility can be restricted by selecting one of the three available profile options: “No Mask”, “Mask with First Four Digits Visible”, or “Mask with Last Four Digits Visible”.

3.24.4.2. Recognize Revenue Based on Fair Market Value with Fusion Revenue Management Integration

Leverage the revenue compliance and recognition benefits of Fusion Revenue Management with the out-of-the-box integration of E-Business Suite Accounts Receivable with Fusion Revenue Management. With this integration, manage your revenue for the sales orders, service contracts and Accounts Receivable invoices in Fusion Revenue Management and continue managing your billing in Accounts Receivable.

Oracle Fusion Revenue Management streamlines the revenue compliance and recognition process by allowing you to:

• Establish fair market value using: Vendor Specific Objective Evidence (VSOE), Estimated Selling Price (ESP) or Third Party Evidence (TPE).

• Manage revenue compliance • Automate revenue reallocation for multiple element arrangements based on fair

market value • Configure revenue scheduling for complex revenue recognition and • Analyze data with intelligent revenue recognition and compliance reporting.

3.24.4.3. Support Querying and Consolidating for Golden Tax Transactions by Sale Order Number

The Golden Tax Adaptor now allows users the option to query and consolidate Golden Tax transactions by sales order number within the Golden Tax Workbench simplifying the process of finding and consolidating Golden Tax Transactions.

3.24.5. Release 12.2.5

3.24.5.1. Split Golden Tax Transaction Line by Unit Price

Golden Tax Adaptor now allows invoice lines to be split by unit price or quantity when the unit price exceeds the maximum amount allowed for the VAT invoice.

3.24.5.2. Apply Receipts Automatically based on Match Score and Knapsack Method

The Automatic Cash Application improves accuracy and on-time application of cash receipts with the introduction of two new methods for automatically applying cash receipts.

The first method generates match scores using the Levenshtein distance algorithm and automatically applies the receipt based on a score threshold. The second methods applies

receipts by knap sacking the receipt amount and the open transactions of the customer. Both methods provide suggested matches when a receipt cannot be applied automatically.

3.25. Oracle Receivables Extensions for Oracle Endeca

3.25.1. Release 12.1.3.4

3.25.1.1. Receivables Integration with Endeca

Receivables personnel can now take advantage of the powerful search and sophisticated guided navigation capabilities offered via Endeca integration. They can leverage immediately actionable information on the Outstanding Receivables and Disputes Overview pages to initiate appropriate tasks, such as Print, Pay, or Dispute outstanding receivables transactions.

In addition, Receivables Department Management can pre-define alerts that will help the user identify items requiring prompt attention based on enterprise business priorities. Receivables and Collections Departments can now better identify potential problem areas and customer summary and transaction information based on a set of key metrics, such as Outstanding Receivables Balance, Past Due Balance, Available Credit Balance, Open Discounts, and are empowered to take remedial actions in a timelier manner. The Disputes Overview Endeca page enables Receivables personnel to analyze and improve disputes processing, as well as identify customers who might be overusing disputes as a way to delay payments.

3.25.2. Release 12.1.3.4+

3.25.2.1. Receivables Integration with Endeca

Oracle Receivables Extension for Oracle Endeca empowers Receivables users to maximize productivity on a variety of end to end business processes by providing powerful search and sophisticated guided navigation capabilities. The content in the earlier release primarily targeted the needs of the casual Collections and Receivables users, i.e., personnel in the company who require access to the system to understand the overall receivables situation and to assist customers by taking actions such as printing, accepting a quick payment or filing a dispute on behalf of the customer. This release is largely dedicated to advanced Receivables users with the primary goal of increasing operational efficiency across the end-to-end Receivables process. The operational efficiency and insight of the Receivables Department is greatly enhanced through key Receivables metrics, drillable graphs, alerts, and tag clouds enabling users to quickly identify problem areas and outstanding items that require intervention. Oracle Receivables Extension for Oracle Endeca allows users to efficiently navigate to the underlying Receivables application to take corrective action as necessary. Users can leverage Endeca technology to improve decision making through immediately actionable information with streamlined end to end processing of receivables processing exceptions and bottlenecks, thereby reducing DSO and accelerating cash flow. The Outstanding Receivables Overview page offers insight into open receivables transactions across customers and organizations, allowing users to obtain a better understanding of the health of open receivables, review specific transactions and potentially challenging customers that require attention and take necessary actions. The Billing Process Overview page highlights outstanding issues in Billing such as

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Receivables Extensions for Oracle Endeca 39

incomplete transactions, adjustments pending approval and auto-invoice import processing errors. The Payment Process Overview page identifies payment related transactions such as unapplied and on account receipts, receipt and remittance batches requiring attention, and lockbox errors. The Payment History page provides recent historical information on both paid transactions and applied receipts across customers.

3.26. Oracle Subledger Accounting 3.26.1. Release 12.0.3

3.26.1.1. Supporting References

Using the Supporting References feature users can capture additional information from a transaction and store it as part of the accounting entry.

Additionally, users can automatically maintain balances by supporting reference.

3.26.2. Release 12.1.1

3.26.2.1. Historical Data Initialization for New Reporting Currencies and Secondary Ledgers

When setting up new secondary ledgers or reporting currencies with an existing primary ledger for new local or corporate reporting requirements, all historical transaction accounting amounts and balances have to be initialized in these new ledgers/currencies to ensure proper reconciliation with their primary ledger counterparts. Oracle Subledger Accounting now provides a new concurrent program: SLA Secondary/ALC Ledger Historic Update for this particular need. This program retroactively posts historical transaction accounting data from the existing primary ledger to the newly created secondary or reporting currency ledgers. Once this program is executed, reports and inquiries will correctly display secondary ledger or reporting currency amounts.

3.26.3. Release 12.1.2

3.26.3.1. Accounting Rules Detail Report and Enhanced Subledger Accounting Online Inquiry

Oracle Subledger Accounting introduces a new Subledger Accounting Rules Detail Listing Report to provide detailed information about accounting rules defined for a subledger accounting method. The report can be submitted from the individual subledger applications or from Oracle General Ledger. In addition, the report can be submitted for custom applications registered within Oracle Financial Accounting Hub.

Users can now use the new report to easily review the following setup details:

• Subledger Accounting Method • Journal Line Definition • Journal Line Type • Account Derivation Rule • Journal Header Description • Journal Line Description

The online Subledger Journal Entry page has also been enhanced with two new sections to display the journal line definition and the journal line type used for generating an accounting entry.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Subledger Accounting 40

3.26.3.2. Accounting Data On-Demand Upgrade by Subledger

During the Release 12 upgrade process, customers can choose the time span for converting historical accounting data to the new Subledger Accounting tables. There is also a separate program that allows customers to extend the data conversion to older accounting periods after the upgrade. This program runs for all subledgers at the same time.

In this release, Oracle Subledger Accounting has enhanced this process by introducing a new concurrent program Upgrade Historical Subledger Transaction Accounting that allows the historical accounting data conversion be done independently for each subledger.

3.26.4. Release 12.1.3

3.26.4.1. New Control Accounts Qualifier

“Restrict Manual Journals” has been added as a new qualifier on the natural account segment to provide users the ability to specify the control accounts that do not require third party detail for posting.

3.27. Oracle Treasury 3.27.1. Release 12.1.2

3.27.1.1. International Bank Account Number (IBAN) Support for Counterparty Bank Accounts

The International Bank Account Number, or IBAN, was designed to standardize and simplify the transfer of international payments. A new field has been added to the Counterparty Settlements Account Details window to support the input of the International Bank Account Number for the counterparty.

The seeded confirmation templates and X12 Electronic Funds Transfer script now use the IBAN for both the company and counterparty, if provided. The Daily Payments/Receipts Report displays the IBAN, if it is specified, rather than the account number for the counterparty.

3.27.2. Release 12.1.3

3.27.2.1. Reconcile Treasury Transactions of all Deal Types

Oracle Treasury now allows the use of Retail Term Money Market deal transactions within the Oracle Cash Management Bank Statement reconciliation. With this enhancement, users can view and use all treasury deal type transactions when reconciling bank statements within Oracle Cash Management providing a single point for reconciliation.

This update has also been back-ported to the following releases: Release Patch Number 12.0.6 9491322:R12.XTR.A 12.1.1 9393372:R12.CE.B

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Treasury 41

3.28. Oracle U.S. Federal Financials

3.28.1. Release 12.1.2

3.28.1.1. Enhanced Delinquency Processing

Federal delinquency processing features have been enhanced to provide additional configuration options including the ability to configure:

• Finance charges to be assessed on other finance charges • Finance charges once for an installment invoice or on each installment for an

installment invoice • The source of the distribution for finance charges (for example, from the original

invoice distribution or from the transaction type).

3.28.2. Release 12.1.3

3.28.2.1. Updates to Year-End Close Processing

The Federal Year End Close process has been modified to add a Closing Method to accommodate configuration of Pre-Closing as well as Closing accounting entries. Closing Method and Closing Period have been added as parameters to the Year End closing process.

3.28.2.2. Extract File Changes for Central Contractor Registration (CCR)

CCR enhancements include:

• Placing specific named holds (instead of supplier site holds) on invoices and scheduled payments when the supplier’s registration status becomes inactive, and automatically releasing the hold when the registration becomes active

• Masking the CCR account user identifier and password information on concurrent request parameters and log file output

• Providing validation on the Payables Assignment page to prevent the association of a CCR vendor to an existing supplier when their TINS do not match

• Updating unpaid invoices with the latest bank account information from CCR when the bank information has changed for a CCR registration.

3.28.3. Release 12.2

3.28.3.1. Common Government-wide Accounting Classification (CGAC) Configuration

Federal Financials has been modified to accommodate attributes for the Common Government Accounting Classification (CGAC) structure. Configuration windows have been added or modified to accommodate:

• The CGAC component based Treasury Account Symbol (TAS) for both internal agency accounts as well as Trading Partner accounts

• TAS, Fund, and General Ledger CGAC related attributes • The 8-character Business Event Type Code (BETC) required for all Fund

Balance with Treasury (FBWT) activity being reported to Treasury such as payments, collections, borrowings, etc.

Also, a new automated process has been added for establishing new single and multi-year TASs from existing single-year and multi-year TASs that are expiring. The process will establish related funds, budget distribution, and TAS/BETC relationships for the new TASs.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle U.S. Federal Financials 42

12.0.x 9307787:R12.FV.A 1277072.1 12.1.x 9307787:R12.FV.B 1277072.1

3.28.4. Release 12.2.3

3.28.4.1. Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS) Processing

Federal Financials has been modified to support interface with the U.S. Treasury’s Government-wide Treasury Account Symbol Adjusted Trial Balance System (GTAS). Modifications to support this interface include new/modified processes, configuration and budget entry windows and reports. GTAS replaces functionality previously provided by FACTS I and II. FACTS I and II processes, configuration and reports have been retired.

GTAS concurrent processes have been added to support the generation of the GTAS Interface file. Various configuration windows have been added or modified to accommodate configuration of GTAS attributes included but not limited to the GTAS Attributes window, the Treasury Account Symbol window, and the Fund Attributes window. Federal budget entry windows have been modified to accommodate capture of the Trading Partner Main Account required for the GTAS interface file. The GTAS Trail Balance and GTAS Transaction Register report have been added.

Release Patch Number 11.5.10 17158017 12.0.x 17276857:R12.FV.A 12.1.x 17276857:R12.FV.B

3.28.4.2. Enhanced Intra-Governmental Payment and Collection (IPAC) Processing

Changes to Intra-Governmental Payment and Collection (IPAC) processes have been made to accommodate new requirements for the IPAC Bulk File including capture of the componentized Treasury Account Symbol (TAS), Business Event Type Code (BETC), Trading Partner TAS, and Trading Partner BETC.

The IPAC Bulk File and Automatic Receipt Creation Process has been split into two processes, the IPAC Bulk File Creation Process and the IPAC Receipts Creation Process. This separation better accommodates Bulk File resubmission, if necessary.

An IPAC Bulk File Cancel process has been added that can be run after the IPAC Bulk File Creation Process but before the IPAC Receipts Creation Process in the event there is an issue with the IPAC Bulk File submitted to Treasury.

Release Patch Number 11.5.10 17007927 12.0.x 16887641:R12.FV.A 12.1.x 16887641:R12.FV.B

3.28.5. Release 12.2.4

3.28.5.1. Capture of BETC, Trading Partner TAS, and Trading Partner BETC Attributes

The Business Event Type Code (BETC), Trading Partner Treasury Account Symbol (TAS), and Trading Partner BETC attributes have been added as attributes to the following transactions at the distribution level:

• Purchase Orders • Payable Invoices • Project Agreements • Receivables Transactions

11.5.10 16695227 1603099.1 12.0.x 14774455:R12.FV.A 1602631.1 12.1.x 14774455:R12.FV.B 1602631.1 12.2.3 14774455:R12.FV.C 1602631.1

3.28.5.2. Intra-governmental Payment and Collection (IPAC) Enhancements

Modifications to U.S. Treasury’s Intra-governmental Payment and Collection (IPAC) processes have been made to accommodate requirements for the IPAC Bulk File to capture BETC, Trading Partner TAS, and Trading Partner BETC.

11.5.10 16695227 1603099.1 12.0.x 14774455:R12.FV.A 1602631.1 12.1.x 14774455:R12.FV.B 1602631.1 12.2.3 14774455:R12.FV.C 1602631.1

3.28.5.3. Payment Automation Manager (PAM) Interface Enhancements

Federal Financials has been enhanced to support the U.S. Treasury’s Payment Automation Manger (PAM) Interface, Input File Specifications – Standard Payment Request (SPR) Version 5.0.0. This new file format consolidates current bulk file formats and accommodates capture of the componentized TAS and the BETC.

11.5.10 17470471 1625197.1 12.0.x 17927956:R12.FV.A 1663941.1 12.1.x 17927956:R12.FV.B 1663941.1 12.2.3 17927956:R12.FV.C 1633941.1

3.28.5.4. Secure Payment System (SPS) Interface Enhancements

Federal Financials has been enhanced to support the U.S. Treasury’s Secure Payment System (SPS) Schedule Upload 440 File Format for Government-wide Account (GWA) Reporter Only, Version 1.0. The new file format accommodates capture of the componentized TAS and the BETC.

11.5.10 17470471 1625197.1 12.0.x 17927956:R12.FV.A 1663941.1 12.1.x 17927956:R12.FV.B 1663941.1 12.2.3 17927956:R12.FV.C 1633941.1

3.28.5.5. System for Award Management (SAM) Interface Enhancements

Federal Financials has been modified to support the processing of the SAM sensitive data extract, which will replace the legacy CCR complete data extract effective August 1, 2014. The SAM Data Transfer and SAM Data Processing programs were modified to support the import of additional and modified data elements between the CCR Complete File and the SAM Sensitive File. The Search SAM Vendors UI was modified to support the display of additional and modified data elements between the CCR Complete File and the SAM Sensitive File. The UI was also modified to remove data elements that are not mandatory financial system elements. This update has also been back-ported to the following releases:

11.5.10 17641759 1642296.1 12.0.x 17747493:R12.FV.A 1642272.1 12.1.x 17747493:R12.FV.B 1642272.1 12.2.3 17747493:R12.FV.C 1642272.1

3.28.6. Release 12.2.5

3.28.6.1. U.S. Federal: Classification Transactions and Accountability (CTA) Interface

Federal Financials has been enhanced with the following features in support of the Classification Transactions and Accountability (CTA) Interface:

• Global Descriptive Flexfields (GDFs) were added on Journal Lines to accommodate capture of BETC, Trading Partner TAS, and Trading Partner BETC needed for CTA reclassification transactions

• The CTA Process, which creates a file containing the reclassification transactions in the CTA Bulk File Component TAS Format. In addition to the file, the process generates the CTA Exception and CTA Detail Transaction Reports.

Release Patch Number My Oracle Support

Knowledge Document 12.1.3 20359347:R12.FV.B 1943006.1 12.2.3 18653107:R12.FV.C 1906855.1

12.2.4 18653107:R12.FV.C 1906855.1

3.28.6.2. U.S. Federal: Payment Information Repository (PIR) Interface

Federal Financials has been enhanced with the following features in support of the Payment Information Repository (PIR) Interface:

• The PIR Payment Process Request, a new concurrent process, was added to create payment files for Non-Treasury Disbursing Office (NTDO) check payments in the PIR Standard Report Format. The process also generates a PIR Payment Report

• A PIR Payments Processing form was added to accommodate query of PIR records and provide the ability to reverse PIR Batches for NTDO check payment process requests that were previously processed by the PIR Payment Process Request.

12.1.3 18898243:R12.FV.B 1925657.1 12.2.3 19806388:R12.FV.C 1925657.1 12.2.4 19806388:R12.FV.C 1925657.1

3.29. Tax, Legal and Regulatory Updates 3.29.1. Overview

The following section provides information about the updates introduced to address tax, regulatory and legislative changes.

Note: Most of the following updates have also been back-ported to previous releases via standalone patches. Please refer to the sections below for information on patch numbers.

3.29.2. Release 12.0.3

3.29.2.1. China National Accounting Office (CNAO) Support

The China Accounting Software Data Interface Standard (CNAO) is now available to provide financial data export and cash flow statement functionality to comply with Chinese legal requirements.

3.29.2.2. Japan: Depreciable Assets Tax Report

The Depreciable Assets Tax report is now available to address Japanese regional taxation requirements. A user interface has been added to capture the additional Company and Tax Authority level information required for the report.

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Tax, Legal and Regulatory Updates 46

3.29.3. Release 12.0.4

3.29.3.1. United States: Form 1099 Legislative Updates

This release of Oracle Payables incorporates all 2006 IRS mandated 1099 updates as follows:

• For all forms: Payment Year. Field Positions 2 – 5 have been incremented to update the four-digit reporting year (2005-2006) unless reporting prior year data

• Deletion of two fields: Replacement Alpha Character, position 21-22 and Electronic File name for a Replacement File, position 396-410

• Expansion of the Contact Email Address to 50 positions and the deletion of the Vendor Contact Email address. As a result, several other fields have new positions: Contact Email Address, position 359 – 408 and Cartridge Tape File Indicator, positions 409 – 410.

3.29.4. Release 12.1.1

3.29.4.1. Brazil: Fiscal SPED – Support for Fiscal Book Generation and Electronic Invoice Integration

Support for Fiscal Book Generation

The Brazilian Fiscal SPED requires organizations to submit a set of legal reports in electronic format to tax authorities. Specific additional information is required to be provided in these reports. Oracle Financials for Latin America provides new and enhanced functionality to capture the additional required information.

The following new windows have been introduced to support SPED:

• Electronic Invoice Attributes • Electronic Invoice Status History

The following existing windows have been enhanced:

• Tax Codes and Rates • Supplier Sites • Customer Sites • Transaction Sources • Order Management Deliveries • Order Management Carriers • Transaction Types • Inventory Master Items • Item Templates

Support for Electronic Invoice Integration Per Brazilian tax law, account receivable invoices can only be billed to a customer after tax authority approval. In this release, Oracle Financials for Latin America provides support for electronic invoice integration for tax authority approval. The tax authority approval status is used to control downstream business process such as invoice printing, collection, etc. for the receivables invoice. In order to prevent billing customers with an invalid document status, only receivable invoices with a status of Finalized or Contingency are processed.

Invoices with a status of Sent, Error, Cancelled, Rejected and Obsolete are placed on hold until the electronic invoice status is updated to Finalized or Contingency.

This update has also been back-ported to the following release:

12.0 7000001:R12.JL.A 753705.1 – Electronic Invoice Standards 876892.1 – Electronic Invoice Integration Support

3.29.4.2. Japan: Asset Depreciation Enhancements for Japan Tax Reform Act of 2007

In order to stimulate and promote economic growth, The Ministry of Finance for Japan has announced new tax reforms. The reforms introduced new rules for calculating depreciation on fixed assets effective April 1, 2007.

Oracle Assets provides the following new features to support the new tax reforms:

• New depreciation methods and rates for depreciable assets acquired on or after April 1, 2007

• New rates are added to the Straight Line Method • 250% Declining Balance Method

• Extension of Depreciation feature for calculation of extended depreciation for eligible assets (depreciable asset acquired on or before March 31st, 2007 and depreciated up to earlier 95% limit)

• Enhanced reporting for compliance • Enhanced Mass Changes feature by adding Salvage value and Final Depreciable

limit parameters This update has also been back-ported to the following releases:

Release Patch Number 11.5.10 7427746 12.0 8706840:FA.A

3.29.4.3. United Kingdom: Reverse Charge VAT

On June 1, 2007, the new Reverse Charge VAT rule became effective in the United Kingdom. The Reverse Charge VAT involves inverting the tax liable party from the ‘Seller of Goods’ to the ‘Buyer of Goods’ under certain conditions for domestic transactions within the EU countries.

Oracle Financials now supports this new VAT regulation by identifying reverse charge VAT transactions and ensuring that appropriate tax rules are applied. A Reversed Charge Sales report is now available to list effected invoices. A standard message is printed on all reverse charge sales invoices.

This update has also been back-ported to 12.0 via Oracle Financials Release Update Pack 5. For additional information, please refer to My Oracle Support Knowledge Document 565898.1.

3.29.5. Release 12.1.2

3.29.5.1. Argentina: Turnover Tax Withholding/Perception Regimes

The Tax Authority of Buenos Aires province has determined through regulations DN 70/07 and DN 74/07, that tax rates for its Turnover Withholding and Turnover Perception regimes would be defined per individual contributors (i.e. taxpayer id), therefore modifying existing withholding and perception tax rate determination, which was a general rate applicable for all taxpayers.

Each Perception agent (i.e. seller) and Withholding agent (i.e. buyer) will be required to download from the tax authority’s website a monthly flat file with applicable tax rate information for each contributor (taxpayer id).

In this release, Oracle Financials for Latin America provides new and enhanced functionality to enable its customers to upload the government’s monthly data file and update the corresponding tax assignments per taxpayer id (i.e. Withholding rates for suppliers in Oracle Payables and Perception rates for customers in Oracle Receivables) and ultimately calculate proper withholding and perception taxes on Payments and Receivables transactions, thus complying with the current legal regulations.

The following functionality is provided:

• Infrastructure and Guidelines to Setup and Upload Monthly Data File • Program to Validate Data prior to Data Upload • Program to Update Monthly Turnover Perception Tax Assignments per Taxpayer

id (Receivables) • Program to Update Monthly Turnover Withholding Assignments per Taxpayer id

(Payables) • Program to Update Withholding Rates for Unpaid Invoices (Payables) • Report to List Uploaded Data for Verification Purposes

The following windows have been enhanced:

• Withholding Taxes • Supplier Withholding Applicability

The following concurrent program has been introduced:

• Argentine Turnover Tax Data Upload Verification Report

The following reports can be generated based on parameters entered in the above concurrent program:

• Argentine Turnover Temporary Data Upload Verification Report • Argentine Turnover Data Upload Validation Report • Argentine Turnover Final Data Upload Verification Report

Knowledge Document 11.5.10 7368540 733928.1 12.0 7685123:R12.JL.A 778917.1 12.1.1/12.1.2 8427989:R12.JL.B 878707.1

3.29.5.2. Brazil: Federal SPED Regulation - Accounting SPED

The Brazilian Accounting SPED, also known as ‘Escrituração Contabil Digital – ECD’, requires companies to submit their accounting data to the Federal Tax Authority on a monthly or yearly basis in a flat file format.

In this release, Oracle Financials for Latin America provides new and enhanced functionality to capture the required information, extract and format electronic accounting books.

Oracle supports monthly generation of the following bookkeeping types:

• Bookkeeping Type G

Bookkeeping Type G is applicable when the company stores detailed accounting in Oracle General Ledger. It is the preferred bookkeeping type by Federal Tax Authority.

• Bookkeeping Type R

Bookkeeping Type R is applicable when a company summarizes accounting data in Oracle General Ledger and keeps the accounting details in the sub-ledgers.

• Bookkeeping Type A

Bookkeeping Type A contains the detailed accounting for Bookkeeping Types R or B. Users can drill down and retrieve detailed accounting information from AP and AR sub-ledgers.

• Bookkeeping Type B

Bookkeeping Type B is specific for Financial Institutions such as Banks. It requires additional registers to be reported. This book may also have an auxiliary bookkeeping Type A associated to it.

New User Interface screens introduced to support Accounting SPED are:

• Participants • Participant Relationships • Bookkeeping Types

The following pages have been enhanced to capture new data elements:

• Legal Entities • Establishments • Legal and Tax Registrations • Contacts Information

The following programs have been introduced:

• Brazilian Accounting SPED Data Extract Program • Brazilian Accounting SPED Text File Generation Program • Brazilian Accounting SPED Financial Statements Data Extraction.

Knowledge Document 11.5.10 8319193 786498.1 12.0 8824610:R12.JL.A 878922.1 12.1.1/12.1.2 8692514:R12.JL.B 878922.1

3.29.5.3. China: Golden Tax Adapter Enhancements

In this release the EBS Golden Tax Adaptor functionality has been expanded to support the merging of multiple Golden Tax (VAT) Invoices, capturing bank and customer information in simplified Chinese for use in the Golden Tax (VAT) invoices, and the ability to support sales discounts on Golden Tax (VAT) invoices.

1. Merge multiple Golden Tax (VAT) invoices

Users can consolidate multiple invoices for the same customer into a single VAT invoice within limits as defined in the System Options.

2. Capturing bank and customer information in simplified Chinese

Users can use an Alternate Name to enter, capture and print the customer and bank information in Chinese on issued VAT invoices.

3. Sales discount

Users can export sales discount lines from the EBS Golden Tax Adaptor into the Golden Tax system. Users can import credit memo data with merged discount amounts back into Golden Tax Adaptor.

3.29.5.4. Italy: Annual VAT Extract

The Annual VAT declaration is a legal requirement in Italy. All Italian legal entities must complete the Annual VAT declaration according to the specifications of the Italian fiscal authority.

This release provides a standard extract which contains selected VAT details to assist Italian customers to submit their Annual VAT declaration in their functional currency as well as non-Italian customers to reconcile their VAT registers for their statutory reporting needs.

3.29.5.5. Italy: Annual Withholding Extract

The Annual Withholding declaration is a legal requirement in Italy. All legal entities must complete the fiscal template according to the specifications of the Italian fiscal authority.

This release provides a report that may be printed annually for each legal entity. The report lists the withholding tax and the tax identification information related to partially and fully paid payables transactions. This report is consistent with the information listed on Italian Withholding Tax Letters.

3.29.5.6. Japan: Enhanced Support for Tax Reform 2007/2008

Japan’s Ministry of Finance announced new tax reforms for the calculation and reporting of fixed asset depreciation.

Oracle Assets provides the following new features to support the Japanese tax reform legislation:

1. Enhanced Legacy Data Migration for Japan Tax Reform

Prior 2007 Japan Tax Reform product enhancements allowed new assets added into the system to be assigned the new depreciation methods. However, customers also need the ability to easily assign existing assets to the new mandated methods.

The following functionality enables users to migrate legacy assets:

• The Asset Workbench now allows addition of assets already in Extended Depreciation and displays additional asset information for these assets.

• Mass Additions now permits the addition of existing assets in Extended Depreciation and also displays additional asset information.

• The Asset Integrator (Oracle Web ADI) has been modified to enable the addition of existing assets in Extended Depreciation.

• The Extended Adjustments program has been modified to support migrated depreciating assets in Extended Depreciation.

2. Enhanced What-If Depreciation Analysis for Japan Tax Reform

The What-If Depreciation program has been enhanced to use 2007 Japan Tax Reform methods:

• New JP 250 DB methods introduced with the Japan Tax Reform. • The new JP STL EXTD method for assets currently depreciating under

Extended Depreciation.

3. Depreciable Assets Tax Report for Japan

Previously, users of the Japan Depreciable Assets Tax Report could only register and provide descriptive information for a single company. The report has now been enhanced to handle multiple companies.

The Japan Depreciable Assets Tax Report contains the following modifications:

• Users can specify information for multiple companies linked to specified asset book(s).

• Additional reference information is enterable in the report. • The report layout format conforms to the legal standard.

This update has also been back-ported to 12.1.1 via the standalone patch: 8706842:R12.FA.B.

3.29.5.7. Spain: VAT Legislation: Modelo 340 Informative Declaration

The new Modelo 340 Informative Declaration includes Issued Invoices, Received Invoices, Investments and Certain Intra EU transactions. This new 2009 declaration accompanies the VAT Settlement ("Liquidación del IVA") and does not replace an existing declaration ("Modelo"). This settlement can be performed monthly or annually.

In this release, a new file is available in accordance to the new legislation.

Knowledge Document 11.5.10 8535502 1288794.1 12.0 8635531:R12.JE.A 1288812.1 12.1.1/12.1.2 8635531:R12.JE.B 1288812.1

3.29.5.8. Spain: VAT Legislation: Modelo 347 Domestic Transactions Turnover Report Changes

New guidelines include changes to the types of companies that are required to submit Modelo 347. These guidelines were issued on December 30th, 2008, and are applicable as of January 1st, 2009: Order EHA/3787/2008, of 29 of December, (BOE 30-diciembre-2008). A series of updates and additional fields have been applied to the layout of Modelo 347 report in accordance to the legislative requirements.

3.29.5.9. Spain: VAT Legislation: Modelo 415 Canary Island Turnover Report Changes

Companies operating in the Canary Islands and subject to the Canary Islands Tax Regime are required to submit an IGIC Modelo 415 file. A series of updates and additional fields have been applied to the layout of Modelo 415 in accordance of the new legislative requirements.

3.29.5.10. Spain: Changes to Taxpayer ID Validation

In 2008, Spain issued new legal guidelines to allow Taxpayer ID’s to begin with alphabet characters of “Y” and “Z” and specific logic to derive the correct format. Prior to this change, Spanish Taxpayer ID’s were legally allowed to only begin with alphabet characters up to “X”. This release supports the revised Spanish Taxpayer ID validation.

For additional information, please refer to My Oracle Support Knowledge Document: 759473.1, 760262.

3.29.5.11. United Kingdom: Support for Revaluations and Impairments per Statement of Recommended Practice for United Kingdom Local Authority Accounting

The Joint Committee for CIPFA/LASAAC published “A Statement of Recommended Accounting Practice (SORP) 2006”. The SORP recommends how fixed assets owned by UK Local Authorities are to be revalued starting from April 1, 2007.

Revaluation and impairment functionality in Oracle Assets now addresses the fixed asset revaluation requirements as per SORP.

• Revaluation Reserve Accounting for – Net Book Value • Generating Depreciation Neutralizing Entries • Revaluation of Donated and Discounted Assets • Impairment Classification Types • Reason and Purpose Descriptions • Generating Impairment Loss Neutralizing Accounting Entries • Revaluations Directly Related to Prior Impairments • Generating Asset Decommission and Disposal Entries.

3.29.5.12. U.S. Federal: New FACTS II Edit Checks and File Layout Changes

Closing Validation Edit 13 and Reclassification Edit 14 rules have been added as configuration options for FACTS II processing in accordance with Treasury FMS guidance. Additionally, the FACTS II Edit Check Detail Report has been modified to include the status and supporting detail for these edits.

Knowledge Document 11.5.10 9351322 875303.1 12.0.x 9351569.FV.A 875303.1 12.1.x 9351569.FV.B

3.29.5.13. U.S. Federal: Enhanced Central Contractor Registration (CCR) Processing

CCR processing has been enhanced to process the BPN extract v4.07 files. These extracts contain unlimited Business Types, NAICS, SIC, PSC and FSC Codes, as well as NAICS exception and SBA Certification Data. The CCR Vendors pages have been updated to display this information.

3.29.5.14. Global: Support for Asset Impairment in Accordance with International Accounting Standard 36

IAS 36 addresses financial accounting and reporting for impairment of assets. The provisions provide that assets should not be carried at more than their recoverable amounts. The Standard requires entities to carry out impairment tests for all their tangible and intangible assets, other than assets in certain specified categories (e.g. inventories, construction contract assets, financial assets and non-current assets classified as held for sale). IAS 36 requires companies to measure an asset's recoverable amount (the higher of the asset's or cash generating unit's fair value, less costs to sell, and its value in use) and compare it to the book value. Oracle Assets now calculates and generates asset impairments and the appropriate General Ledger journals in accordance with IAS 36 guidelines.

3.29.5.15. Global: Year End Closing Process

Selective country legislators stipulate that the year-end closing journals and year-beginning opening journals are to be created using the net balance of each account.

The Close Process: Create Balance Sheet Closing Journals program and Close Process: Create Income Statement Closing Journals program in General Ledger have been enhanced to support this legal requirement. Using the new Net Closing Balance Journal option in the Accounting Setup Manager, users can now generate the appropriate year-end closing journals and year-beginning opening journals.

3.29.6. Release 12.1.3

3.29.6.1. Argentina: Support for Argentina Simplified Regime (Monotributo)

The Argentine Fiscal Authority (Resolution 2616), introduced a new Withholding Regime for Income Tax and VAT application to Simplified Regime Contributors (a.k.a. Monotributista). Effective January 1, 2010, the new regime is effective on any payment made to a Monotributista that has reached an annual threshold-billing amount as pre-defined by the government.

The extended withholding solution for Argentine has been enhanced to address these changes. Suppliers can now be defined using withholding types and rates applicable to simplified regimes.

With these changes, users now can:

• Identify suppliers who are Monotributistas • Verify supplier’s billing information against fiscal authority thresholds • Analyze information through the Monotributistas Billing vs. Threshold

Verification Report • Automatically enable Simplified Regime applicability to Monotributistas that

meet the threshold. This update has also been back-ported to the following releases: Release Patch Number My Oracle Support

Knowledge Document 11.5.10 8971151 12.0.5 9112951:R12.JL.A 987131.1 12.1.1/12.1.2 9112951:R12.JL.B 987131.1

3.29.6.2. Belgium: Annual VAT Report File Format v1.3

Effective from January 2010, the new v1.3 file format has replaced the current v1.2 file format of the Belgian Annual VAT Return File.

Release Patch Number 11.5.10 9249589 12.0.5 9480859:R12.JE.A 12.1.1/12.1.2 9480859:R12.JE.B

3.29.6.3. Brazil: Support for Brazilian Electronic Collection Document Process (DDA)

Effective October 2009, Oracle Financials for Latin America introduced two new attributes in the Collection Document Window and in the Import Collection Documents program to support the Brazilian Authorized Direct Debit (DDA) system:

• Collection Document Barcode: The Collection Document Barcode is required for the Electronic File Transfer. This mandatory record speeds up the data entry of manually collected documents and is now a required field in the Standard Collection Document.

• Electronic Collection Document Flag: The Electronic Format (Y/N) flag identifies if the respective collection document is electronic (Y) or standard (N).

11.5.10 8802352 1071872.1 12.0.5 9319746:R12.JL.A 987749.1 12.1.1/12.1.2 9319746:R12.JL.B 987749.1

3.29.6.4. China: Support for Version 2 of the China Accounting Software Data Interface Standard

The China National Audit Office (CNAO) has defined a new version of their accounting auditing filing standard, known as the China Accounting Software Data Interface Standard. The new standard requires a number of XML-based reports, using data primarily from the General Ledger, Payables, Receivables, Assets, and Payroll modules. It is currently required for state-owned enterprises and public sector organizations.

3.29.6.5. India: Enhanced Value Added Tax (VAT) Functionality to Support Flexible Recovery Schedule for India

Oracle Financials for India now provides the flexibility to use VAT recovery schedules and percentages to derive the tax installments and dates to claim or recover VAT on capital goods.

3.29.6.6. India: Value Added Tax (VAT) Statutory Accounting and Reporting for Non-Shippable Items

Users can now have the ability to generate Value Added Tax Invoice Numbers, perform VAT Repository updates, and account for VAT taxes for customer billable non-shippable items on sales orders.

3.29.6.7. Israel: Israel VAT Report Enhancement

Effective January 2010, new legislation was introduced affecting companies issuing periodic VAT declarations in Israel. The legislative changes include:Enhanced tax reporting boxes for declared input and output taxes

• New electronic flat file format declaration related to 835 • Aggregated reporting of taxable sales transactions below the official published

limits • Monthly percentage or amounts limits for tax reclaimed on Petty Cash

transactions • Mandatory declaration of export trade transactions (Rshimon Export).

The EMEA VAT Reporting Setup has been updated to capture monthly aggregation and declaration limits for Israel.

The following Israeli reports have been enhanced to incorporate the legislative changes:

• Israeli VAT AR Detail Report

• Israeli VAT AP Detail Report • Israeli VAT Summary Declaration to Tax Authorities • Israeli VAT File Generation Related to 835.

12.0.6 9241039:R12.JE.A 981126.1 12.1.1/12.1.2 9241039:R12.JE.B 981126.1

3.29.6.8. Israel: Withholding Tax File – 856

Legislative amendments to the Income Tax Ordinance require updates to the ‘Withholding Tax File – 856’. These amendments impact the existing ‘Israeli Withholding Tax File to Tax Authority’ report.

In summary, the amendments are as follows: • Row 60 includes new fields for Tax Year, Supplier Type and Explanation for the

Tax File in IRS • Row 70 includes new fields for Foreign Suppliers Total Payments Paid by Bank

and Foreign Suppliers Total Withhold Amounts Paid by Bank. Positions 53 to 101 are filled out with spaces.

• Row 80, a new row has been added. This row has 216 positions and is composed of 12 lines, one line per each month of the year.

The following data is also generated as part of row 80:

• IRS Deduction File Number, Reporting Type Code, Tax Year, Period, Number of Reported Suppliers, Total Payments, Total Withholding Tax, 155 spaces and the constant ‘80’.

12.0.5 9253606:R12.JE.A 1288098.1 12.1.1/12.1.2 9253606:R12.JE.B 1288098.1

3.29.6.9. U.S. Federal: Extract File Changes for Central Contractor Registration (CCR)

CCR processing has been enhanced to process the BPN extract v4.09 files. The extracts contain additional NAICS information, as well as the Excluded Parties List System (EPLS) status. The CCRXML request version number has been updated to 2.10. The CCR Vendors pages have also been updated to display the additional information.

3.29.6.10. U.S. Federal: Regulatory Updates to Statement of Budgetary Resources

The setup and concurrent process for the following Federal Financial Statements have been modified to align with OMB Circular A-136 Revised (dated June 10, 2009) as well as USSGL Fiscal Year 2010 crosswalk attributes:

• Statement of Budgetary Resources • Statement of Changes in Net Position.

3.29.6.11. U.S. Federal: Regulatory Updates to SF-133 Report

The setup and concurrent process for the SF 133, Report on Budget Execution, has been modified to align with OMB Circular A-136 Revised (dated June 10, 2009) as well as USSGL Fiscal Year 2010 crosswalk attributes.

11.5.10 9307464 979828.1 12.0 9162915:R12.FV.A 979828.1 12.1.1/12.1.2 9162915:R12.FV.B 979828.1

3.29.6.12. Global: European Community VAT Changes for 2010

Effective January 1, 2010, the European Union (EU) introduced changes related to Value Added Tax (VAT) to modernize and simplify the rules for cross-border supply services and tax recovery. Business-to-business supply of services will now no longer be taxed where the supplier is located but will be taxed where the customer is situated. The changes also introduced new reporting requirements.

Oracle Financials has been enhanced to address the new VAT changes by providing the following features:

• Identify the intra EU service transaction lines and display them on the European Sales Listing report

• Print standard legal messages on sales invoices.

12.0 9337544:R12.ZX.A 9123675:R12.BPA.A

974979.1 1107453.1

12.1 9337544:R12.ZX.B 9123675:R12.BPA.B

974979.1 1107453.1

3.29.7. Release 12.2

3.29.7.1. Brazil: Federal SPED Regulation – Accounting SPED Updates

The following updates are available:

• Identify accounts within the account hierarchy to exclude from register I050 (Chart of Accounts)

• Exclude ‘STAT’ currency code journals from reporting • Support 19 positions for numeric and amount values • Provide Create or Change Date identifier as required under register I100 (Cost

Center) • Automatic defaulting of Taxpayer ID (i.e. CNPJ/CPF) when defining Third Party

Participants • Generate digital transcript signature (register I151) for register I150 (periodic

balances) for the Bookkeeping Type B.

12.0 11653651.R12.JL.A 1299664.1 12.1.x 11653651.R12.JL.B 1299664.1

3.29.7.2. Brazil: Fiscal SPED – Electronic Invoice Layout Update (Manual 4.01)

The following attributes are generated and/or captured in order for Fiscal Partners to communicate Electronic Invoices to Fiscal Authorities:

• Numeric Access Key Code generated by the Electronic Invoice Attributes window

• Wagon and Ferry Identification captured at the Shipping Transaction and Electronic Invoice Attributes window

• Industry Specific Attributes on Receivables Transaction Workbench and open interface

• Additional Attributes for Multiple Towing Vehicles on Shipping Transactions, Receivables Transaction Workbench and open interface.

11.5.10 10215640 12.0 10184720:R12.JL.A 1185914.1 12.1.x 10184720.R12.JL.B 1185914.1

3.29.7.3. Brazil: Fiscal SPED – Support for PIS/COFINS (EFD-Digital Fiscal Bookkeeping)

To address legal resolution 1052/2010 for PIS/PASEP and COFINS taxes, effective April 2011, the following existing windows have been enhanced to capture additional information:

• Sales Order Lines • Electronic Invoice Attributes • Tax Code and Rates • Customer Account Sites • Inventory Master Items • Item Templates

Additionally, the Auto Invoice program has been enhanced to import the ‘Service Execution Date’ from the Receivables Interface table.

Release Patch Number 11.5.10 10628769 12.0 11825724:R12.JL.A 12.1.x 11825724.R12.JL.B

3.29.7.4. Israel: Combined VAT File (Ichud Oskim)

As of January 2010, Israeli companies falling under “Ichud Oskim” legislation must report VAT transactions in a single file, as opposed to individual files.

The Israeli VAT File – Related to 835 report has been modified to generate a combined VAT file. Users can inform the Tax Group Registration Number (Ichud Oskim) and up to ten legal reporting entities. The report can still be used to generate the VAT file for an individual company.

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3.29.7.5. Israel: Withholding Tax File – 856 (Legal Changes 2010)

The Withholding Tax File – 856 has been updated for 2010 reporting effective March 2011.

• Row 60, position 17-17 Explanation for the Tax File in IRS column now includes a new value for foreign suppliers

• Row 70, position 53-63 now includes the Supplier Liability column and position 64-73 now includes the Company Phone Number.

Release Patch Number

12.0 11058720:R12.JE.A

12.1.x 11058720.R12.JE.B

3.29.7.6. Portugal: Billing Software Certification

Oracle Financials for Portugal has been modified to comply with the new Portuguese Legislation published in the Decree no 363/2010, of the 23rd June Series I, no120.

The following requirements are addressed:

• Provide a system that allows the registration of sales invoices or similar documents through an asymmetric RSA encryption algorithm and a private key known only by the software provider

• Generate the encrypted signature for all applicable Receivables transactions • Generate the signature by concatenating and encrypting all required data

elements • Store the required signature-related elements for subsequent SAF-T reporting • Store the required certification information to meet invoice printing

requirements. • Provide access controls to the program with user authentication • Maintain an audit trail of changes to tax data related to original information.

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3.29.7.7. Spain: VAT Legislation: Modelo 349 ESL/EPL Changes

The Spanish Tax Authority has published required changes to the existing electronic report Spanish Inter-EU Operations Summary Magnetic Format (Modelo 349).

The changes impact the following:

• Report Layout • Monthly reporting support

• New Transaction Key reporting

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3.29.7.8. United Kingdom: Local Authority Revaluation and Impairment

By March 31, 2011 UK local authorities are to account for their fixed assets in accordance with guidelines as detailed in the Code of practice on local authority accounting in the United Kingdom 2010/11 based on International Reporting Standards, released by CIPFA in December 2009, also referred to as the ‘Code’. The move to the IFRS-based Code from the UK GAAP-based SORP resulted in changes to the accounting entries related to revaluations and impairments for property, plant and equipment assets.

The following revaluation and impairment functionality has been provided in Oracle Assets to address the fixed asset revaluation and impairment requirements for tangible property, plant and equipment assets, as per the ‘Code’:

• Revaluation Loss (new feature) • Reversal of Revaluation Loss (new feature) • Consumption of Economic Benefit (CEB) Impairment (changed feature).

3.29.7.9. U.S. Federal: New FACTS II Edits

Federal Agencies’ Centralized Trail-Balance System (FACTS II) edits have been added/removed to comply with Treasury changes:

• Edit 14: Retirement of Reclassification Edit 14 • Edit 15: The ending balance recorded in USSGL account 4157 cannot exceed

the ending balance in USSGL account 4397 • Edit 16: The ending balance recorded in USSGL account 4158 cannot exceed

the ending balance in USSGL account 4398 • Edit 17: USSGL Accounts 4134/4144 only apply to TAFSs where USSGL

accounts 4871 and/or 4971 are reported

• Non-Federal Exception Edit: A Non-Federal Exception Allowed checkbox has been added to the Define Treasury Account Symbols window. USSGL Accounts 4221/ 4251/4230/4233/4212 can only have balances for Treasury Account Symbols with the Non-Federal Exception Allowed checkbox checked.

Additionally, the FACTS II Edit Check Detail Report has been modified to include the status and supporting detail for the above edits.

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3.29.8. Release 12.2.2

3.29.8.1. Belgium: Belgian VAT Annual Return Report Legal Changes 2012

Effective February 2012, new legislation was introduced affecting companies issuing the VAT Annual Return in Belgium.

The Belgian VAT Annual Return contains information about all goods and services supplied to Belgian customers during the tax year. The return uses data generated through the Belgian VAT Annual Declaration process to produce the VAT Annual Return in XLM format. Each VAT eligible company in Belgium is required to submit an Annual VAT Return in electronic format (XML) to the Belgian VAT Authorities via the INTERVAT portal.

The legal updates provided for the Belgian VAT Annual Return Report ensures compliance with the new XML schema version 0_7.xds – Interval v8.0.

The changes are as follows:

• Group format of XML output • Target namespace • Specific XML tag names • ‘ROOT’ section • ‘Identification Declarant’ section

• Addition of Phone Number and Email Address tags • Optional elements not generated:

• FileAttachement • Comment • ReplacedClientListing element of ClientListing

• Section not required by Oracle users: • Representative section

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3.29.8.2. China: China Accounting Software Data Interface Banking Standard

Ministry of Finance, China National Audit Office and Standardization Administration of China jointly issued GB/T 19586-2004 Information Technology – Data Interface of Accounting Software standard for State-owned Enterprise, Public Sectors, Ministries and Their Administration Units and State-owned Commercial Bank.

The standard requires those entities could export their financial statements and accounting data periodically by specific XML format.

China Accounting Software Data Interface Banking feature complies with the standard of commercial bank portion to export the required financial statements and accounting information from the General Ledger. The solution includes two components which are shared information data export and general ledger data export.

3.29.8.3. India: NSDL eTDS and eTCS Returns

Oracle Financials for India now supports filing of eTDS and eTCS quarterly statutory returns using the file validation utility 3.6 released by National Securities Depositories Limited which are mandatory from October, 2012.

3.29.8.4. India: TCS Product Impact Support

Oracle Financials for India now supports Tax Collected at Source (TCS) sale of certain minerals, cash sale of bullion and jewelry that are released as part of the budget changes announced by the Federal Government of India in March, 2012.

3.29.8.5. India: Service Tax Reverse Charge Mechanism

Oracle Financials for India now supports, Reverse Charge on service tax where the service tax is to be paid by the service receiver and not by the service provider, along with partial payment of service tax service provider and service receiver.

3.29.8.6. Russia: Enable Revaluation at Year End

In December 2010, a new Russian legal requirement was announced mandating that in 2011 and later, asset revaluations are to be performed at year end and reflected in the financial results of the year being closed. In compliance with this new requirement, the Oracle Assets revaluation functionality has been extended to allow users to include the current period depreciation in the accumulated depreciation being revalued.

3.29.8.7. United Kingdom: Modulus Check Validations for Bank Accounts in the United Kingdom

The existing account number validations for United Kingdom domestic bank accounts only check the length of the account number. These validations are performed during the entry and update of bank accounts.

With this release the account number validations for United Kingdom are enhanced to include a modulus check validation along with the length checks.

To enable the modulus checks, a new concurrent program – "Load UK Domestic Account Validations Data" – has been provided to load the modulus validation data from text files that are provided and periodically updated by VocaLink Ltd. This includes:

• Modulus Weights Table Data • Sorting Code Substitution Data.

This update has also been back-ported to 12.1.x via the standalone patch: 16511168:R12.CE.B.

3.29.9. Release 12.2.3

3.29.9.1. Brazil: Resolution 13 – Import Content Attributes

Oracle Financials for Brazil has been changed to capture additional information required as part of the Federal Senate Resolution 13/2012, and subsequent Agreement 38/2013.

The solution provided will let users:

• Define new Item Origin codes • Assign the new Item Origin Codes to inventory items and item templates • Manually enter and/or import Item Origin Codes at Order Entry lines, Memo

Lines and Transaction lines

• Associate the newly introduced Import Content related attributes to inventory items and item templates

• Enter/Update the Import Content related attributes at Transaction Line level (defaulted from inventory item).

11.5.10 16665395 1571019.1 12.0.6 16665388:R12.JL.A 1571019.1 12.1.x 16665388:R12.JL.B 1571019.1

3.29.10. Release 12.2.5

3.29.10.1. Brazil: Brazilian Accounting SPED – Layout 2

The Brazilian Accounting SPED Data Extract Program has been modified to incorporate the new EDC requirements as published in the May2013 ECD Layout Guidance Manual via Executive Declaratory Act Cofis nº 33/2013.

The Brazilian Accounting SPED Data Extract Program has been changed to generate the new fields for the following impacted registers:

• Register 0000 - Flat File Opening and Company Identification • Register I030 - Opening Term • Register J100 – Balance Sheet • Register J930 - Bookkeeping Signatories identification.

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3.29.10.2. Brazil: Brazilian Electronic Invoice NFe 3.10

Technical Note 2013/005 set forth new attributes and electronic invoice layout to be used when communicating to the tax authority when creating the NF-e.

The following is now available in support of the changes.

• Configuration of required NFe attributes such as ´Buyer Presence Indicator´, ´Fiscal Document Model´ and ´Recipient State Inscription Indicator´

• Definition of tax related attributes such as ICMS Deferred Rate, ICMS Deferred Amount and ICMS Exemption Reason

• Enter and/or modify reporting information at Sales Orders level • Enter and/or modify reporting information at Electronic Invoice Attributes

window • Enter and/or modify reporting information at Electronic Invoice Line Attributes

window, including Import Control and Export Control reporting attributes.

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3.29.10.3. Japan: Depreciation Adjustment for Declining-Balance Method in Corporate Tax Book

Japanese tax legislation requires the asset's Net Book Value (NBV) in the Corporate Book be equal to the asset's NBV in the Tax Book if the asset is depreciated using the Japanese Declining Balance (DB) method in the tax book and the net book value of the asset in the Corporate Book at the end of the fiscal year is higher than its NBV in the tax book.

The Japan Depreciation Adjustment for DB Method in Corporate Tax Book concurrent program is now available to automatically adjust the depreciation expense in the Tax Book for Corporate book assets whose NBVs are greater than their corresponding Tax Book asset at the end of the fiscal year. This update has also been back-ported to 12.1.3+ via the standalone patch: 19264455:R12.FA.B.

3.29.10.4. Mexico: Mexican Electronic Accounting - Chart of Accounts and Trial Balance - XML Files

According to the Appendix 24 of the Miscellaneous Fiscal Resolution for 2014 (Resolución Miscelánea Fiscal para 2014), accounting via electronic media is required to contain the following:

• Chart of Accounts: Companies are to report transactions using the Company's chart of accounts and the corresponding agglutination code, according to the catalog published by the SAT

• Summary Trial Balance including beginning balances, movements of the period and ending balances of each and every one of the accounts of assets, liabilities, capital, results (revenues, costs, expenses) and off-balance sheet accounts

• Journals information including transaction details • Auxiliary report of accounts

The feature provide enables customers to:

• Define and report ´Contra Accounts ´(i.e. Rectifying Accounts) • Define the Mexican SAT Chart of Accounts • Define Rollup Groups, Summary Accounts and maintain account balances at

those levels • Define multiple configuration scenarios (via the Mexican Electronic Accounting

Configuration window) used as the main input criteria to generate the Chart of Accounts and Trial Balance reports

• Map Company´s Primary Chart of Account with SAT´s Chart of Account • Generate the Mexican Chart of Accounts - XML File (CATALOGO) as per

Configuration setup, as many times required • Generate the Mexican Trial Balance - XML File (BALANZA) as per

Configuration setup, as required.

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3.29.10.5. Spain: Spanish Modelo 347 – Legal Changes 2014

The Deferred VAT regime is a regime that suppliers can adhere in order to pay and settle their VAT on Payment date rather than the traditional Invoice date. Only suppliers that do not exceed a total annual turnover of 2,000,000 Euros can adhere to this regime. EBS and Fusion customers, therefore, are mainly recipients (i.e. customers) of said deferred VAT transactions. Therefore, they will have to enter these deferred VAT transactions in Oracle Payables and report them on the Spanish Payables Operations with Third Parties Data Extract (Modelo 347).

A party that is the recipient of deferred VAT regime invoices can have both non-deferred VAT invoices (known as accrual based invoices) and deferred VAT invoices. In the case of non-deferred VAT invoices, there is no change regarding the extraction of data. With regards to the Deferred VAT transactions, only those invoices paid in the declaration year, for the portion paid, must be declared in the Deferred VAT Amount field (i.e. the Amount of Transactions field will not change). Therefore, an invoice entered in December 2014 and paid in January 2015 will only appear in the Deferred VAT Amount field when submitting the 2015 declaration.

The layout for the 2014 reporting has been modified as per legal requirements and following reports are available in support of the changes:

• Spanish Operations with Third Parties Magnetic Format (Modelo 347) • Spanish Verification and Audit Report (Modelo 347).

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3.29.10.6. United Kingdom: Local Authority: Impact of Salvage Value on Revaluation Reserve Amortization Basis

Per International Accounting Standard (IAS) requirements when performing salvage value adjustments on a revalued asset that has a revaluation reserve which exceeds the Historic Net Book Value the relationship between the Salvage Value, Historic Net Book Value, and Revaluation Reserve Balance must be maintained to ensure the revaluation reserve amortization does not exceed the Historic Net Book Value on the asset.

As a result, when performing salvage value adjustments on a previously revalued asset, Oracle assets will determine and adjust the revaluation reserve amortization basis as necessary to ensure the Revaluation Reserve Balance does not exceed the Historic Net Book Value on the asset.

4. New and Changed Features in Real Estate Management

4.1. Oracle Property Manager 4.1.1. Release 12.1.1

4.1.1.1. New Lease Statuses

Two new statuses have been introduced for leases. The new statuses are ‘Lease Ordered’ and ‘Signed’. These statuses are available when the lease approval status is ‘Draft.’ When a lease has a status of Lease Ordered or Signed, schedules and items are created for any one-time payments. This allows users to create invoices or make payments from the lease, for terms with frequency of one-time only, before the lease is finalized. Users can use this new functionality for deposits or other payments that may be required before a lease is finalized.

4.1.1.2. Lease Extension Enhancements

When the status is changed to Month-to-Month or Holdover and an extension date entered, the following things will now be done automatically:

• Recurring payment terms that end on the lease termination date will be extended to the new extension date.

• Users can choose to have variable rent and rent increase agreements extended. This is described further in the sections on Variable Rent and Rent Increase enhancements.

• Extensions of terms and agreements can be rolled forward month by month using a new concurrent process.

• The system extends existing normalized payment terms differently depending on the lease status. If the user changes the status from Active to Month-to-Month or Holdover, the system extends a normalized payment term ending on the old lease termination or extension date by adding a new non-normalized term rather than by changing the end date of the existing term. If the lease is later placed back in Active status, the term will be extended by addition of a new normalized term beginning on the amendment commencement date.

4.1.1.3. Tenancy Extension and Contraction

When the user extends or contracts a lease, tenancy records (records on the locations tab of the lease) will be extended or contracted as well, as appropriate.

4.1.1.4. Assignment Occupancy Percent Determined by Attribute on Tenancy

A new field on the lease locations (tenancy) tab, Assigned % Area: determines the % Area value on the Customer Assignment, that is, it will determine what percentage of the location area is occupied by that customer. The default will be 100%

4.1.1.5. Multiple Schedules for Same Schedule Day

Oracle Property Manager can create a new draft schedule, if needed, for a date with an existing approved schedule. This means you can create a new term with the desired schedule day in all cases

Oracle E-Business Suite Releases 12.1 and 12.2 Release Content Document Oracle Property Manager 67

4.1.1.6. Prorating the Billing/Payment Amount based on a New Start Day Field

A new field has been added to the Lease form to capture the Year Start Date for Prorating. Based on this field, the Schedule Start Date is determined considering the period in which the Term Start Date falls into.

4.1.1.7. Breakpoint Flexibility

Complete flexibility in setting up line items and breakpoint definitions has been introduced. With this feature, users can:

• Set up complex agreements with changes to breakpoints, rates, breakpoint types, line items, etc., occurring on any date, any number of times over the span of the lease.

• Enter line item and breakpoint details with any start and end date, not restricted to sales year start and end dates.

4.1.1.8. Updating Breakpoints

Users can now change breakpoint definitions at any time, regardless of whether variable rent has been calculated and approved. To respond to amendments or to correct data, users can change most parts of a variable rent agreement. If the changes affect rent that has been approved, the application will create adjusting terms.

4.1.1.9. Natural Breakpoint Enhancements

When the terms that form the basis for a natural breakpoint change, whether because of a rent increase or because a user added or ended a term, the system now automatically recalculates the natural breakpoints. The user can recalculate the variable rent; and if the changes affect rent that has been approved, the application will create adjusting terms.

Users now select terms to form the basis for natural breakpoints using a new attribute on the term, allowing complete control over which terms are to be included.

Users can now have rent increases, selectively, included in the natural breakpoint basis as the increases are assessed.

4.1.1.10. Early Termination of Agreement or Lease

The user can now end variable rent agreements as of any date, either directly or by terminating a lease. The system will perform any recalculations necessary if variable rent has already been paid for affected periods and will create adjusting and/or reversing terms.

4.1.1.11. Extension of Variable Rent Agreements

The user can now extend the length of variable rent agreements, or have the system extend the agreement automatically when a lease is extended. The user also chooses whether to have the system automatically extend the latest breakpoint definitions when the agreement is extended or to manually enter the breakpoint definition detail for the extension period.

4.1.1.12. New Calculation Methods

Two new calculation methods have been introduced for Variable Rent.

• Year-to-Date. The system determines overage by comparing the cumulative breakpoint with the cumulative sales (or other volume).

• True Up. The system calculates variable rent periodically through the year with a non-cumulative method and then does a True Up calculation at the end of the year (or other appropriate period).

4.1.1.13. New Partial Year Calculation Methods

Several new methods (in addition to the existing Standard Proration) have been introduced to calculate variable rent in partial years at the beginning or end of an agreement.

• First Year. A partial first year variable rent is calculated based on the first 12 months of sales, effectively using some sales from the second year as proxy for the missing months in the first year. The resulting rent is prorated based on the actual length of the first partial year.

• Last Year. This is the equivalent of the First Year method, applied to partial last years.

• First Year / Last Year. If this Partial Year Method is selected, both the First Year and Last Year methods will be applied.

• Combined Year with Breakpoint Proration. The first partial year is combined with the second year. For cumulative and year-to-date methods, breakpoints and volumes continue to accumulate for more than 12 months. The breakpoints are effectively ‘annualized’ because the period of breakpoint accumulation matches the period of volume accumulation.

• Combined Year without Breakpoint Proration. The first partial year is combined with the second year. A blended annual breakpoint is calculated for the combined period, converted to a 12-month value. This is used as the basis for breakpoints for all methods. Since the combined year is longer than 12 months, and the sales are accumulated for that longer period, the breakpoint accumulation is not matched to the volume accumulation and the breakpoint is not, in effect, annualized.

• No Proration. The breakpoints are used as entered, without proration. There is no interaction or combination between values in the first partial year and the second year.

4.1.1.14. Month-to-Month Roll Forward of Variable Rent Agreements

If a lease is in Month-to-Month status, the user can choose to automatically extend the variable rent agreement with each monthly roll-forward of the Month-to-Month extension.

4.1.1.15. Enhancement to Cumulative Calculation Method

When the overage rate for calculation of variable rent changes mid-year, accumulation of volume recommences. Breakpoints are prorated to the length of the ‘cumulative cycle’ determined by sales year end dates or rate changes.

4.1.1.16. Allowances and Abatements

There are a number of enhancements related to allowances and abatements. Users can:

• Create multiple allowances with effective dates. • Specify whether allowances or abatements are to be applied first. • Select terms for recurring abatement at the time that agreements are created. • Roll forward recurring abatement selections automatically and have the system

apply abatements automatically as part of the variable rent calculation process. • Enter amounts for ‘Fixed Abatement.’ This is a new type of abatement. A fixed

abatement is an amount entered by the user to be applied as abatement for each

invoice period, much like the system applies the amount of recurring abatement terms each invoice period.

4.1.1.17. Carry Forward of Excess Abatement as Negative Rent

Users can now control through an agreement parameter whether excess abatement amounts are treated as negative rent.

4.1.1.18. Constraints

Users can now set start and end dates for constraints for the life of the agreement rather than setting them up for each year.

4.1.1.19. Updating Volumes

Users can now update previously entered volume amounts through the Variable Rent Gateway, where previously the only way to do an adjustment was by entering an additional volume record (with a positive or negative adjusting amount).

4.1.1.20. Additional Frequency Attribute

The attribute called ‘Reporting Frequency’ in previous functionality determined two different frequencies, which sometimes should have had different values. This attribute has been split into two attributes:

• Calculation Frequency. The frequency with which variable rent is calculated. This was the primary purpose of the former ‘Reporting Frequency.’

• Reporting Frequency. The frequency with which the tenant is required to report volumes. This frequency does not affect calculations but does affect the logic by which the Variable Rent Gateway creates default volume entry rows.

4.1.1.21. Streamlining of Adjustments

Users can now recalculate variable rent at any time, to accommodate for changed volume, breakpoints or other factors. The system will create adjusting terms if necessary. There is no longer a separate adjustment process.

4.1.1.22. Form Enhancements

There have been many enhancements to layouts and navigation, decreasing the number of screens and improving usability.

• A number of multi-row views have been converted to folder blocks to allow for user configuration.

• Drilldowns have been added between the invoice review screen and the line item review screen.

• Multi-row views have been combined on a single screen with a master-detail relationship to reduce the number of screens and present information in a more intuitive layout.

4.1.1.23. Display of Calculation Results

Users can review in detail, on-screen, the calculation that resulted in the variable rent amount, regardless of which method is used for the agreement.

4.1.1.24. Variable Rent Templates

Users may select a variable rent template to populate many of the attributes of a variable rent agreement. This reduces data entry effort and error.

4.1.1.25. Term Template Enhancements

Users can now create, edit and save term templates from within the variable rent agreement. Now, users can maintain a relatively small number of generic term templates to use as the starting point for term detail defaults for variable rent agreements. The user will select a generic term template then, if necessary, make a copy with changes specific to the agreement.

4.1.1.26. Processing by Property

Property has been added as a parameter to the concurrent process for calculation of variable rent so that users can now select agreements by property for batch calculation.

4.1.1.27. Improved Variable Rent Report

An improved report has been introduced for reporting calculated variable rent.

4.1.1.28. Early Termination of Rent Increase Agreements

The user can now end rent increase agreements as of any date, either directly or by terminating a lease. The system will create adjusting and/or reversing items as necessary.

4.1.1.29. Extension of Rent Increase Agreements

The user can now extend the length of rent increase agreements, or have the system extend the agreement automatically when a lease is extended.

4.1.1.30. Month-to-Month Roll Forward

If a lease is in Month-to-Month status, the user can choose to automatically extend the rent increase agreement with each monthly roll-forward of the Month-to-Month extension.

4.1.1.31. Index Multiplier

Users can now specify a multiplier to be applied for rent increases based on an index value. The amount specified is multiplied times the calculated change in the index amount and the rent is changed by the resulting value rather than by the actual index change percentage.

4.1.1.32. Proration

The system will now prorate constraints on rent increase for partial years.

4.1.1.33. Term Length

One compounding rent increase calculation method has been changed so that rent increase terms are created only for the length of the assessment period rather than to the end of the lease. This is appropriate for this method so that users now do not need to manually change the term lengths.

4.1.1.34. Include/Exclude Option

A system option has been introduced that controls how terms are selected to form the basis for rent increases. With previous functionality, all terms of the selected type were selected by default for inclusion and users would deselect terms as appropriate. An organization now can choose whether terms are included or excluded by default. Users will still have complete control at the individual agreement level.

4.1.1.35. Recurring Backbill Terms

An option has been introduced that controls whether backbill terms are created as one-time terms or as recurring terms. If they are created as recurring terms, the transaction date for all resulting schedules is set to the same date, which is the date that the term was approved.

4.1.1.36. Rent Increase Report

An improved report has been introduced for reporting calculated rent increases.

4.1.1.37. Create Operating Expense Agreement

Users can create an operating expense agreement for any lease clause governing the payment of rent based on landlord operating costs or common area maintenance costs. The agreement captures the key aspects of these agreements in a structured way that enables consistent recording of agreements across the portfolio and also supports the consistent and accurate reconciliation and ‘desktop audit’ of landlord reconciliation statements. Aspects of agreements that can be recorded in a structured way include:

• All common ways of determining the pro rata basis for expense recovery, such as occupied area with floor

• Multiple pro rata bases within a single agreement • Administration fees and anchor contributions • Rules governing recovery of different expense groups or pools, within a single

agreement, such as whether a type of expense is subject to fees or cap • All common methods for calculating caps and minimums • Different reconciliation frequencies • Whether rent is subject to tax • Stop amounts • How reconciliation credits can be applied • Standard expense group naming, for cross-portfolio comparisons • Critical date rules, such as audit period and statement and payment due dates • Extensive notes, by category.

4.1.1.38. Enter and Maintain Estimated Payment Terms

If the agreement requires the tenant to make estimated payments based on landlord budgets, the user can create the payment term through the Operating Expense Agreement. Estimated payment amounts are often adjusted by landlords annually or at other intervals. The user can enter new amounts through the Agreement and the system will create the appropriate term, including a catch-up term if needed. A history of the changing amount is thus captured and displayed, with percent change.

4.1.1.39. Reconciliation

Reconciliation is created for each agreement for each reconciliation period. The user can record information from the landlord reconciliation statement and use the reconciliation screens as a ‘workbench’ for doing a desktop audit of the reconciliation statement. Features include:

• Key entry, from the landlord reconciliation statement, of information not available to the user from other sources, such as actual landlord expenses.

• Optional entry of the same items, in an ‘Expected’ column, if the user has information that conflicts with the values presented by the landlord.

• Presentation by the system of information that is known based on the Operating Expense Agreement, previous payments, and prior reconciliations, such as calculated cap amount, agreement fee percentage and amount already paid as estimated payments.

• Optional entry of the same items in the ‘Statement’ column, if the amounts on the landlord statement are not the same as expected.

• Detailed presentation of the operating expense obligation calculation, in side-by-side layout, showing the values from the landlord statement next to the values expected by the user. The calculation includes caps, fees, contributions, occupancy adjustments and stops, pro rata share calculation, and prior payment amounts.

• Presentations of the percent change over the prior period for each expense group, the total landlord expense, and the tenant share of expenses.

• Printable version of the detailed reconciliation analysis with side-by-side comparison.

• Simple creation of reconciliation payment term based on the bottom line of the reconciliation analysis, or simply the payment due amount on the landlord reconciliation statement.

• Flexible expense year dates, or reconciliation period dates, so that reconciliations can be done at irregular intervals if needed.

• Reconciliation notes and direct access to notes related to the agreement and to prior reconciliations.

• Maintenance of critical dates specific to each reconciliation, such as audit period end date.

• Tracking of reconciliation and audit status, and users responsible for each. • Preservation of prior versions of a single reconciliation.

4.1.1.40. Operating Expense Agreement Dashboard

A dashboard presents agreements, reconciliations, and related payment terms that are likely to need attention, based on user-configurable selection criteria. The dashboard also has advanced query capability for searching for agreements, reconciliations and/or payment terms.

Users can select existing objects for view or update, or can initiate creation of new agreements, reconciliations or payment terms from the dashboard.

4.1.2. Release 12.1.3+

4.1.2.1. Business Event Workflow and Status Update

A new business event approval workflow integrated with approvals manager and lease status update is now available. A new approval 'Submitted' status has been introduced to prevent the lease from being updated when the approval workflow has been initiated but not yet approved or rejected.

4.1.2.2. Lease and Terms APIs

Lease and Terms API’s are now available to programmatically convert legacy system leases and update existing leases details and payment terms into Oracle Property Manager.

4.1.2.3. Variable Rent and Breakpoint APIs

The variable rent API’s provide a standard and consistent integration mechanism with customer’s legacy variable rent systems. The API’s provide users with the ability to

create new or update existing variable rent agreements, to generate periods and breakpoints, abatements and constraints for Variable Rent.

4.1.2.4. Index Rent APIs

New Index Rent API’s are available to create new or update existing index rent agreements. Based on parameters provided by the user, the APIs will generate the index rent details and periods for new and existing agreements.

4.1.2.5. Operating Expense Support for Advance Payments

Tenants create payments for operating expenses through the Oracle Property Manager Operating Expense Dashboard to prevent duplicate payments and validate compliance with the operating expense agreement terms. Now they can process one-time advance payments to the landlord for prepaid expenses, such as estimated tax and insurance premiums.

4.1.2.6. Normalization Support for Multiple Amendments and Partial Periods

Property Manager renormalizes lease terms when changes are made using either the edit or amend functions. When users need to amend lease payments mid-month, Property Manager prorates the normalized amount for the partial month using the selected proration rule.

4.1.2.7. Variable Rent Agreement Invoice Date Derivation

A new profile option PN: Variable Rent Billing Date enables you to select the desired logic to derive the billing period start date. This profile option applies only if you select GL Calendar for a variable rent agreement. You can set the profile option to one of the following:

Invoice Period Start Plus 30 Days: This options is the default value and it derives the billing date as the invoice period start date plus 30 days. You can also leave the profile option blank to use this option.

Last Date of Calendar Period: This option generates the billing date on the last date of calendar period.

4.1.2.8. GL Date Derived from Period Name

You have options to derive GL date using the Transfer Normalized Lines to GL concurrent program. Use the default value, Due Date, to derive the GL Date based on the due date of the payment schedule. Optionally, you can select Period Name to derive the GL Date based on the period name associated to the payment schedule.

4.1.2.9. Rent Normalization for Mid-Month Proration

Oracle Property Manager prorates normalized lease payments when the amendment commencement date is in the middle of the month. For example, when your payments are monthly and the lease begins mid-month, Property Manager applies the proration rule you selected in the Details window to prorate the normalized amount for that month.

4.1.3. Release 12.2

4.1.3.1. Override Variable Rent Calculations Client Extensions

The Override Variable Rent Calculation Client Extension provides users the ability to update and/or override the variable rent amount calculated by Oracle Property Manager.

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