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Handling Balance Sheetsand P&L Statements in SAP BW 3.0Jie Deng, Product Management BISAP AG
© SAP AG 2005, Jie Deng / 2
Agenda
What is new for Balance Sheets and P&L Statements in SAP BW 3.0B
How does SAP support Balance Sheets and P&L Statements
How does the Architecture look at first sight
What do you need to know about the detailed Data Modeling
How to implement your own content for Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 3
Agenda
What is new for Balance Sheets and P&L Statements in SAP BW 3.0B
How does SAP support Balance Sheet and P&L Statements
How does the Architecture look at first sight
What do you need to know about the detailed Data Modeling
How to implement your own content for Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 4
Definition of Balance Sheets and P&L Statements
Balance Sheets and P&L statements represent a picture of the financial position of a company at a point in time (typically, at the end of a reporting period)
The resources (assets), both financial and property, are displayed on the left-hand side of the balance sheet
Claims (liabilities and equity) against those resources are displayed on the right-hand side of the balance sheet
To balance, the assets of the company must be equal to the claims (liabilities and equity) against those resources
The profit and loss statement summarizes the revenues generated and expenses incurred for a specific period
© SAP AG 2005, Jie Deng / 5
Balance Sheets and P&L Statements in SAP BW
View and analyze Balance Sheets and P&L statements as of BW 3.0B Support Package 18
Include balance-dependent position of accounts (Contra items) and the calculation of retained earnings in the balance sheet/P&L structure
Contra item: The balance of certain financial statement items should be reversed It is necessary to show the value on the other side of the balance sheetWithin a consolidation chart of accounts, you can assign to suchFS items an FS item of the other side of the balance sheet, a so-called contra item
© SAP AG 2005, Jie Deng / 6
Balance Sheets and P&L Statements in SAP BW 3.0B
Contra Item
© SAP AG 2005, Jie Deng / 7
Balance Sheets and P&L Statements in SAP BW 3.0B (cont.)
Contra Item
© SAP AG 2005, Jie Deng / 8
Agenda
What is new for Balance Sheets and P&L Statements in SAP BW 3.0B
How does SAP support Balance Sheets and P&L Statements
How does the Architecture look at first sight
What do you need to know about the detailed Data Modeling
How to implement your own content for Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 9
How SAP BW Supports Balance Sheet and P&L Statements
Balance Sheet and P&L statements are available starting withSAP BW 3.0B Support Package 18
Period Accounting and Cost of Sales Accounting (for US GAAP) are supported by the standard Business Content
InfoCube:0FIGL_VC1: General Ledger : Financial Statements0FIGL_VC2: Cost of Sales Ledger : Financial Statements
Queries: 0FIGL_VC1_Q0001 Balance Sheet and P&L: Actual/ActualComparison0FIGL_VC2_Q0001 Balance Sheet and P&L (Cost-of-SalesAccount): Actual/Actual Comparison
Different structures for balance sheets or profit & lossstatements can be uploaded from the source system and used as display hierarchies
© SAP AG 2005, Jie Deng / 10
Agenda
What is new for Balance Sheets and P&L Statements in SAP BW 3.0B
How does SAP support Balance Sheets and P&L Statements
How does the Architecture look at first sight
What do you need to know about the detailed Data Modeling
How to implement your own content for Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 11
Architecture in a Quick View
Function module:RS_BCT_FIGL_DATA_GET
Virtual InfoCubewith Services
Hierarchy Table0GLACCEXT
General Ledger: Financial Statements
Cost of Sales Ledger: Financial Statements
General Ledger: Transactional Figures
Cost of Sales Ledger: Transactional Figures
Basis InfoCube
By using Virtual Cubes with Services the problem of displaying balance-dependent positions of accounts (Contra Items) has been solved!
© SAP AG 2005, Jie Deng / 12
Virtual InfoCube with Services as a Kind of InfoProvider in SAP BW 3.0B
Rep
ortin
g O
nly
Con
tain
ing
Dat
a
Master Data
Basic InfoCube
MultiProvider
InfoSet
ODS Object
Virtual InfoCube
InfoProvider Interface
OLAP Engine
BusinessExplorer
© SAP AG 2005, Jie Deng / 13
Virtual InfoCube with Services
OverviewDoes not have its own physical data storage in SAP BWA user-defined function module is used as a DataSourceThe properties of the DataSource can be defined more precisely with a number of options
UseA virtual InfoCube with services can be used if you want to display data from non-BW data sources in SAP BW without having to copy the data to the SAP BW structuresThe "classical" SAP RemoteCube via SAPI is also mapped into a virtual InfoProvider with services, with the default options of “NO SID support,” “NO navigational attribute support,” and “convert restrictions”The data can be either local or remote You can also change the data with your own calculations before passing it to the OLAP processor
© SAP AG 2005, Jie Deng / 14
Agenda
What is new for Balance Sheets and P&L Statements in SAP BW 3.0B
How does SAP support Balance Sheets and P&L Statements
How does the Architecture look at first sight
What do you need to know about the detailed Data Modeling
How to implement your own content for Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 15
Balance-Dependent Position
Balance-dependent position of accounts (Contra Item) in thebalance sheet hierarchy
Conditional exception aggregation (“balance sheet aggregation”) is done by Service Function Module
Valid for the characteristic Balance Sheet/P&L statement Item (0GLACCEXT)
The used balance sheet hierarchy needs a special attribute: Balance Dependency of a Hierarchy Node (0BAL_DEPEND)
Fixed text table for InfoObject 0BAL_DEPEND:No Balance dependency (“ ”):Suppress Balance if positive (“1”)Suppress Balance if negative (“2”)
© SAP AG 2005, Jie Deng / 16
Balance Sheet Structure: Balance-DependentAssignment of G/L Accounts
Bank Account 4713
Bank Account 4712
Bank Account 4711
10000-100000
Payables Bank 1
80000-800000
-50000500000
40000-400000
40000-400000Payables
Bank Account 4713
Bank Account 4712
Bank Account 4711
Credit Bank 1
Capital
Current Assets
Fixed Assets
-120000-140000-260000
-80000-180000-260000Liabilities
-10000010000
-500000-50000
1000000100000
60000060000
60000060000
20000180000200000
80000180000260000Assets
DifferenceFiscal Year1999
Fiscal Year 2000Balance Sheet StructureTotal of these
accounts is positive, then these accounts should be displayed on the side of Assets
Total of these accounts is negative, then these accounts should be displayed on the side of liabilities
© SAP AG 2005, Jie Deng / 17
Master Data: Balance Sheet/P&L Statement Item
Balance Sheet/P&L statement item: InfoObject 0GLACCEXTContains G/L account or functional areaHierarchy Balance Sheet and Profit & Loss Structure
Key composition of InfoObject 0GLACCEXT
Chart of Accounts(4 Char) G/L account or
Functional area (12 Char)Position Indicator (1 Char)1 Account is assigned to Assets2 Account is assigned to Liabilities´ ´ Default
Type (1 Char):A G/L accountF Functional area
E.g.
INT 000000113100 A1
Conversion Exit ACCEX: internal external representationExample: INT 000000113100 1A INT/113100
© SAP AG 2005, Jie Deng / 18
Attribute 0BAL_DEPEND
The balance sheet hierarchy uses the attribute 0BAL_DEPEND. Thishas three different values:
Normal aggregation (default value): The accounts are fixed either on the assets side or on the liabilitiesside of the balance sheet – this is valid for the most accounts
Some accounts need to be flexibly displayed in the hierarchy, dependent on their current state. For these, the following two valuesare relevant:
Aggregation only with debit sign (“1”):The leading sign of the accounts sum will be checked – if it ispositive, the accounts will be aggregated to the leading node and displayed on the assets sideAggregation only with credit sign (“2”):The leading sign of the accounts sum will be checked – if it isnegative, the accounts will be aggregated to the leading node and displayed on the libilities side
© SAP AG 2005, Jie Deng / 19
Hierarchy: Balance Sheet and Profit & Loss Structure
Assets
Attribute 0BAL_DPEND = 1
Attribute 0BAL_DPEND = 2
Liabilities
© SAP AG 2005, Jie Deng / 20
Transaction Data
2 Virtual InfoCubes:General Ledger Accounting (0FIGL_VC1) for Period Accounting
Cost-of-Sales Ledger (0FIGL_VC2) for Cost of Sales Accounting (US GAAP)
These two Virtual InfoCubes contain no data. Queries basedon them are supplied by the implemented services with datafrom the appropriate BasisCubes 0FIGL_C01 and 0FIGL_C02
To allow the balance dependent positioning of the nodes in the balance sheet hierarchy, a special function modulecalculates the data from the BasisCube on the fly and showsthe result in the query
© SAP AG 2005, Jie Deng / 21
Transaction Data FlowCost of Sales LedgerGeneral Ledger (Period Accounting)
Business Logic:Balance DependentAssignment of G/L Accounts
Virtual Data: Calculated at Query Runtime
Basic InfoCubePersistent Data:Loaded from R/3
GLT0 SAP R/3 Table
0FIGL_C01Characteristics0CHRT_ACCTS0GL_ACCOUNT …
Key figures0DEBIT, 0CREDIT0BALANCE
0FIGL_C02Characteristics0CHRT_ACCTS0GL_ACCOUNT0FUNC_AREA …Key figures0DEBIT, 0CREDIT0BALANCE
Function Module RS_BCT_FIGL_DATA_GET• Read Data from Basic InfoCube• Read Presentation Hierarchy of Financial Statement Item• Key Composition of 0GLACCEXT Determine position indicator ‘ ‘,’1’,’2’
Virtual InfoCubeswith Services
0FIGL_VC1Characteristic0GLACCEXT …Key figures0VAL_FLOW0VAL_STOCK
GLFUNCT
0FIGL_VC2Characteristic0GLACCEXT …Key figures0VAL_FLOW0VAL_STOCK
Hierarchy Table0GLACCEXT
© SAP AG 2005, Jie Deng / 22
Query Using Balance Sheet/P&L Statement Item and theAppropriate Hierarchy
Financial Statement Item (InfoObject 0GL_ACCEXT) should be defined in row in Query Designer
Any structure for Balance Sheets or Profit & Loss Statements can be selectedas display hierarchy
Fiscal year variant (InfoObject 0FISCVARNT) should be defined as the filter to determine the right fiscal period
© SAP AG 2005, Jie Deng / 23
Example: Deutsche Bank 1997 on the Assets Side
INT as display hierarchy
Contra Items with Balance Dependency = ‘1’
Total of these contra items is calculated on the fly!
© SAP AG 2005, Jie Deng / 24
Example: Deutsche Bank 1996 on the Liabilities Side
Contra Items with Balance Dependency = ‘2’
© SAP AG 2005, Jie Deng / 25
Balance Sheet and P&L in SAP BW Web Applications
Important Note:
If you want to present the Balance Sheet and P&L Statement in SAP BW Web applications, pleaseimplement note 707830
With BI Content 3.3 Add-on (available in October2003) the Balance Sheet and P&L Statement isautomatically available for SAP BW Web Applications
© SAP AG 2005, Jie Deng / 26
Agenda
What is new for Balance Sheets and P&L Statements with SAP BW 3.0B
How SAP Supports Balance Sheet and P&L Statements
Architecture in a quick view
What do you need to know about the detailed Data modeling
How to implement your own content for Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 27
How to Implement Your Own Content
Implementation steps in SAP BW:Define a Basis InfoCube which contains the transactional data fromR/3. This Basis InfoCube should contain InfoObject 0GLACCEXT and 0FISCVARNT.
Create a function module (the virtual Cube with services), whichshould be copied from RS_BCT_FIGL_DATA_GET_VC1 or RS_BCT_FIGL_DATA_GET_VC2.
Define a Virtual InfoCube with services containing the appropriate function module
Analyze transactional data by creating Queries based on the Virtual InfoCube. InfoObject 0GLACCEXT and 0FISCPER should be included in the definition of the query.
© SAP AG 2005, Jie Deng / 28
Mandatory InfoObject 0GLACCEXT
Financial Statement Item (0GLACCEXT) is a central object for this solution
Only the Hierarchy of 0GLACCEXT has the hard coded attribute 0BAL_DEPEND. No other hierarchy has this attribute!
Function module for Virtual InfoCube with Services (RS_BCT_ FIGL_DATA_GET_VC1/VC2) is hard coded for InfoObject0GLACCEXT. No other InfoObject will work for this function module!
If you would like to use this solution to display the Balance Sheets and P&L Statements in SAP BW …
Please do not create your own InfoObject for financial statement item instead of 0GLACCEXT!
Also, please do not copy this InfoObject to the customer name space e.g. ‘Z*’!
© SAP AG 2005, Jie Deng / 29
Consideration of Performance Aspect
When you analyze the transactional data in BEX Analyzer or the Web, the function module (Virtual InfoCube with Services) will be executed every time when you drill-down, filter, or perform any other navigation. So the performance aspect is very important inthis case.
By using the Virtual InfoCube with Services in this solution, you need to consider the following potential performance degradation:
When Basis Cube contains too much dataIf Virtual InfoProvider function module does not support navigational attributes, the OLAP engine will still support it, but may result in a performance problemWhen performing complex restrictionsHandling of compound characteristicsHandling of exclude conditionsNot able to use OLAP Cache
© SAP AG 2005, Jie Deng / 30
Important SAP Notes (1)
Documentation:Regarding the Documentation of Balance Sheets in SAP BW, please refer to SAP Note 673564.
Content activation:Since 0FIGL_C01 and 0FIGL_C02 is not in the dataflow for VirtualInfoCube 0FIGL_VC1 and 0FIGL_VC2, you need to activate these two Basis InfoCubes before you activate Virtual InfoCubes. Please see SAP Note 616899 for further details.
Display Balance Sheet /P&L Statements on Web:Implement SAP Note 707830 to display Balance Sheets and P&L statements in SAP BW Web Applications if you have SAP BW release which is lower than BI Content 3.3 Add-on.
© SAP AG 2005, Jie Deng / 31
Important SAP Notes (cont.)
Restrictions with standard Business Content:For technical reasons, we can not currently deliver transfer rules for hierarchies. You must create transfer rules manually after you activate the standard business content. Please see SAP Note 663945for further details.
Reporting:Regarding the standard delivered Business Content, error occurs if the reporting and comparison time periods overlap or if reporting and comparison time periods are identical. This is a program error. Please see SAP Note 703761 for further details.
© SAP AG 2005, Jie Deng / 32
Agenda
What is new for Balance Sheets and P&L Statements in SAP BW 3.0B
How does SAP support Balance Sheets and P&L Statements
How does the Architecture look at first sight
What do you need to know about the detailed Data Modeling
How to implement your own content for Balance Sheets and P&L Statements
Summary
© SAP AG 2005, Jie Deng / 33
SAP Developer Network – sdn.sap.com
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High quality of technical resourcesArticles, how-to guides, weblogs, collaborative areas, discussion forums and downloads, toolkits and code-samples
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SAP experts from customers, partners and SAP
SDN is powered by SAP NetWeaver™Built on the SAP Enterprise PortalFeaturing collaboration capabilities of SAP Knowledge Management
© SAP AG 2005, Jie Deng / 34
Additional Resources
Public Web:www.sap.com/biSAP Customer Services Network: www.sap.com/services/Related SAP Education Training Opportunitieshttp://www.sap.com/usa/education/
© SAP AG 2005, Jie Deng / 35
4 Key Points to Take Home
As of SAP BW 3.0B Support Package 18, it is possible for you to view and analyze Balance Sheets and P&L statements in SAP BW queries where the display hierarchy is based on any Balance Sheet/Profit&Loss statement structure
Balance-dependent positions of accounts in the Balance Sheet/P&L structure are now included in the view as well as the calculation of retained earnings
With the function of Virtual InfoCubes with services it is possible to calculate the data from the BasisCube on the fly and show the result in the query
SAP-delivered Standard Business Content for this solution. InfoObject0GLACCEXT (financial statement items) is delivered as a central and mandatory Object to display Balance Sheets and P&L Statements inSAP BW
© SAP AG 2005, Jie Deng / 37
Copyright 2005 SAP AG. All Rights Reserved
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