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Vipin ShivashankaranGlobalization Services
India Localization in Logistics
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1. India Localization : An Overview2. Cenvat3. VAT/Sales Tax4. Service Tax5. Others
Agenda
TDS localization
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India Localisation In Logistics : An Overview
Domestic Vendor Import Vendor Domestic Vendor
Mumbai Plant Chennai Plant
Panvel Depot
PondicherryDepot
Domestic Customer
OverseasCustomer
Subcontractor
6854654654
# Procurement of Raw Material# Interplant Stock Transfer# Subcontracting# Movement of Goods from Plant to Depot# Dispatch to Customer from Depot# Dispatch to Customer from Plant
Following Logistics Scenarios are involvedProcurement of Raw Material
Interplant Stock Transfer
Subcontracting
Movement of Goods from Plant to Depot
Dispatch to Customer from Depot
Dispatch to Customer from Plant
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India Localisation In Logistics : LegalFunctionality Supported
CENVAT
VAT
Local and Central Sales Tax
Service Tax
Following Logistics Scenarios are involvedProcurement of Raw Material
Interplant Stock Transfer
Subcontracting
Movement of Goods from Plant to Depot
Dispatch to Customer from Depot
Dispatch to Customer from Plant
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Release/Upgrade Strategy
CIN 2.0C
CIN 2.2B
CIN 2.1B
CIN 3.0 A
06/00 06/01 Q1/03
3.0F
3.1H
4.0B
4.6B
4.6C
4.70
CIN 4.0 A
India Localization for Logisticsis part of standard mySAP ERPfrom release SAP R/3Enterprise onwards
Key Benefits:India part of Global Roll-outUnicode CompliantTechnical co-existence with othercountry versions and IS Solutions
R/3 4.7 /ECC 5.0/6.0
All these SAP R/3 Releases can be used as startrelease for an upgrade to SAP R/3Enterprise.
NOTE: A smaller startrelease results into a higher effort of an upgrade project (eg. EnjoySAP from 3.1I to SAP R/3 Enterprise). Additional time for the upgrade project has to becalculated.
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Consulting and Release Notes
InstallationQueries :
Note 899086
Master NoteFor MM FAQs:Note 950976
Master noteFor SD FAQs:Note 950977
General Clarifications for CIN –SD : Note 952441
General Clarifications for CIN– MM : Note 952290
General clarifications for TaxProcedure TAXINN : Note952289
General Clarifications for RG1Goods : Note 951955
FAQ: Country Version India(CIN) General SD queries : Note535616
FAQ: Country Version India(CIN) General MM queries :Note 542862
FAQ: CIN Upgrade andObjects : Note 544471
Functionality not supported inCountry Version India: Note952287
FAQ: CIN Budget /Legal Change:Note 604695
FAQ: CIN Data andAuthorisations: Note544472
FAQ: CINInstallation andSPs: Note 532596
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1. India Localization : An Overview2. Cenvat3. VAT/Sales Tax4. Service Tax5. Others
Agenda
TDS localization
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Procurement of Domestic Materials
Domestic Vendor
GR at FactoryGate
Excise Invoice
Capture and Post
Deposit Rs.160 as Duty tothe Govt.
Price: 1000Qty : 10 PCDuty 16%
- 160
Excise Invoice
Excise Stock/Part I Register
ReceiptQty : 10 PC
CENVAT / Part IIRegister
ED Credit: Rs 160
# Definition of BED, Edn Cess and other duties# Maintenance of Part I and Part II registers forInputs and Capital Goods# Material Classification under various TariffHeadings# CENVAT Duty determination# Assessable Value definition# Facilitates set-off or inventorisation dependingon Material Type# Permits 50% credit for Capital Goods
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Imports Purchase
Import Vendor
GR at FactoryGate
Capture & Post
Commercial Invoice
Pay CVD ofRs. 160 to theCustomsHouse
Price: 1000Qty : 10 PCC Duty 16%
- 160
Commercial Invoice
Excise Stock/Part I Register
ReceiptQty : 10 PC
CENVAT / Part IIRegister
CVD Credit: Rs 160
Supports Additional Duty ofCustoms (ADC) for specified
goods
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SAP Transaction for Excise Invoice
First Line
Header Data
Item Data inTable Control
Detaileditem datafor one lineitem
A single screen SAP Enjoy Transaction is available for Excise Invoice Capture / Change/ Display / Cancel / Post.
Transaction ‘J1IEX’ is used to capture both Local Purchases as well as ImportPurchase, the difference being CVD duty instead of Excise duty.
The transaction has been segregated into four distinct operational areas.First Line : Available as dropdowns for selection of type of action for a reference document.
Header Data: The excise invoice header data is available in the form of easily navigable tabstripsnamely Excise Invoice, Total Duties, Miscellaneous, Additional Data, Part II
Item Data (Table Control): The user can enter the item data in a tabular form for ease of entry. All thefields of the table control are also available in the item detail tabstrip.
Item Data (Tabstrips): This is a detailed view of a single selected line item in the form of easilynavigable tabstrips with additional features that are not available in the table control. The availabletabstrips are Item, Quantities, Duty Rates, Duty Values, Reference Documents, Additional Data, Part I,Part II.
The Header data and the item data tabstrips can be collapsed for entry of data directly inthe table control only.
The correctness of the Excise Invoice can be checked by using the Check functionality.The error/warning messages are issued in the form of message logs.
There is now the possibility of field selection for certain fields via CIN customizing.Please refer to IMG document for further details.
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Subcontracting
Input
Annexure IVAnnexure V
Output
Challan
FACTORYSub contractor
# Quantity Re-conciliation of Materialissued to Subcontractor# Credit reversal on non-receipt of goodswithin specified period# Re-credit of credit reversed onsubsequent receipt
Challan FeaturesMultiple Challans w.r.t Onetransfer documentFiltering of non-excisablematerials during ChallanCreationFacility to capture additionalinformation such asIdentification marks etc inChallanPrinting of Challan on creation
Listing of challans provided giving details such as challans:due for reversal for a given period
that can be reaccredited
have been captured at the goods receipt but have not been reconciled
whose reference documents have been deleted or cancelled
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Stock Transports
GR at Recv.Plant
Excise Invoice
Capture and Post
Excise Stock/Part I Register
ReceiptQty : 10 PC
CENVAT / Part IIRegister
ED Credit: Rs 160
Supplying Plant
Deposit Rs.160 as Duty tothe Govt.
Price: 1000Qty : 10 PCDuty 16%
- 160
Excise Invoice
# Proforma Excise Reference createdwith respect to delivery# Excise computation at SupplyingPlant# Applicability of Excise for StockTransfer determined by whether Plantsare under different Excise Registrationand materials transported areExcisable
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Sale from Factory
Supplying Plant
Price: 1000Qty : 10 PCDuty 16%
+ 160
Excise InvoiceDispatch
Monthly utilization
CENVAT/Part II RegisterPLA Register
Debit:Rs. 160
ExciseDuty
PayableA/C
# Excise Invoice creation in the backgroundduring Billing# Provides for posting of Excise Invoice toprofitability segment# CENVAT Utilization:
# Immediate during Excise Invoice creation# Periodic Utilization
# Batch Creation of Excise Invoices supported
Separate Commercial Invoice and Excise invoiceProforma Excise invoice can be prepared and sent along with the goods.
The Proforma Excise Invoice serves as the basis for MODVAT utilization.
Single Commercial and Excise Invoice
The separation of excise invoice and commercial invoice allows for multiple excise invoices (throughsplit criteria) while invoicing the customer with a single commercial invoice.
Provision for concessional taxes based on tax classification fields
Supports Free SuppliesCan be combined with a normal order
Excise calculated and paid at the time of delivery but it is not charged to the customer.
Excise posting done
Cancellation of excise invoice made simple
Reversal of excise invoice without marking it for cancellation
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Sale from DepotDepot
Price: 1000Qty : 10 PCDuty 16%
+ 160
RG23D Register
Debit: Rs. 160Reduce qty by 10
InvoiceDispatch
Stock Transfer• Excise Invoice details fromFactory Invoice• Handles Loss in Transit• Multiple POs to one receipt• Item Details proposed forstock returns•Customizable Folio NumberGeneration
Depot Receipts
Direct Purchase• Individual Excise Invoicedetails from PO item• CVD Identification forImports• Multiple POs to one receipt• Customizable FolioNumber Generation
Supports A-Certificate ProcessSupplementary Receipts
Depot Sales• Provides for ExciseInvoice Selection fromavailable Invoices• No separate ExciseInvoice at Depot• Consolidation of ExciseValue (from selectedExcise Invoices) in theCommercial Invoice• Provision to create DepotInvoice based on Deliverydocument• Option to restrictincoming invoice selectionfrom same source ofsupply
Sales at DepotProvides for Excise invoice selection at depot to choose the lot from which to make the delivery.
There is no separate excise invoice at depot
Commercial invoice at depot picks total excise value from all selected excise invoices
Provision to create depot invoice before post goods issue based on delivery document.
Option to restrict incoming excise invoice selection from the same source of supply.
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Export Sale
Supplying Plant
Price: 1000Qty : 10 PCDuty 16%
+ 160
Invoice
Dispatch
Update Excisedatabase
Under Bond
Debit:Rs. 160
ExciseDuty
PayableA/C
No Bond
Monthly Utilization
CENVAT/Part II Register PLA Register
• Identification by Customer Country andCurrency• Proforma Excise Reference made againstDelivery• Optional tax calculation based on excisecalculation formula• Sales under bond identified for downloadof bond register• Supports Deemed Exports
Export SalesIdentified by Customer country and currency of order
Exchange rate for foreign currency will be as on date of transaction
Separate excise indicator to be maintained for export customers
Proforma Excise Reference made against Delivery
Optional Tax calculation based on excise calculation formula
CENVAT utilization done for sales under no-bond
Sales under bond identified for download of bond-register
Commercial invoice picks excise value from Proforma Excise Reference
Deemed Export SalesNo Amount utilization
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New Functionalities : Cenvat
Excise Invoice Capture wrt Inbound DeliveryBatch Split supported during Invoice CaptureAdditional Duty for Customs : ImportsDepot to Depot transfer : J1IG with respect to Depot Excise NumberNegative Balance in PLA allowed at the time of Immediate UtilizationExports : ARE1, ARE3 , Reversal, Bond Summary and Print LayoutData Archiving
Following Logistics Scenarios are involvedProcurement of Raw Material
Interplant Stock Transfer
Subcontracting
Movement of Goods from Plant to Depot
Dispatch to Customer from Depot
Dispatch to Customer from Plant
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Inbound Delivery : Note 1050025
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Additional Duty on Customs : Note 910681
1. Create Condition Type and Modify pricing procedure.
*AED should be active in Tax Code.
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Additional Duty on Customs (Cont’d)
2. Purchase Order Pricing and TAX Schemas.
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Additional Duty on Customs (Cont’d)
Subtransaction Type IP should be selected for ADC transactions.
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Depot To Depot STO
• Outgoing EI AgainstMultiple STO Delivery
• Referencing MultipleMother Invoices.
• Refer Outgoing ExciseInvoice at receiving Depot
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Exports : ARE1 and ARE3
• Bond/License maintenance
• ARE1/3 reversal
• Running Bond Summary
• Bond Summary Report
• License Summary Report
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Data Archiving : Note 850902
The Following CIN Tables are archived.
Opening/Closing balance table for RG1J_2IRG1BAL14
Opening/Closing balance table for Raw & Capital goodsJ_2IREGBAL13
Register Extraction DatesJ_2IEXDATE12
Opening/Closing a/c balance tableJ_2IACCBAL11
Data Extract table for Excise RegistersJ_2IEXTRCT10
Subcontracting Challans Cross ReferenceJ_1IGRXSUB9
Excise RG1 detailsJ_1IRG18
RG23 Summary of receipts and issuesJ_1IRGSUM7
RG23D register for the depotJ_1IRG23D6
Excise Part II detailsJ_1IPART25
Excise part I detailsJ_1IPART14
Goods Receipt to Excise Invoice Cross ReferenceJ_1IGRXREF3
Excise invoice line item detailsJ_1IEXCDTL2
Excise invoice header detailJ_1IEXCHDR1
Table DescriptionTable NameSL
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Data Archiving : Note 850902
There are 5 Archiving Objects created for CIN. Following is the order in which theyhave to be executed.
1. J_1I_P1GRX2. J_1I_RG23D3. J_1I_RG14. J_1I_EXDC5. J_1I_EXBL
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AchievementSmooth implementation of the legal change by amajority of our customersCertain customers were live on their majortransactions from day 1
Legal Change
New Cess introduced onFeb 28,2007Applicable on all taxesSHECess on Exciseapplicable with immediateeffect i.e. from Mar 1,2007Impact on all businesstransactions
Challenges
Finer details of law becameavailable only by eveningof Feb 28,2007All despatches from Mar1,2007 to account for thisnew cessNot all customers hadimplemented earlierreleased structure changes
Project Decision
Customers advised on Feb28,2007 to update systemswith structure changesCorrection instructionsreleased overnight fordespatch processSubsequent processchanges releasedsequentially24/7 support by SAP ActiveGlobal Support andDevelopment teams
Legal Change Handling for Secondary and HigherEducation Cess
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1. India Localization : An Overview2. Cenvat3. VAT/Sales Tax4. Service Tax5. Others
Agenda
TDS localization
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Procurement Processes and VAT
Input Tax CreditPosting
Tax code canbe edited ifrequired
mySAP ERP
Purchasing
InvoiceVerification
Good Receipt
Capital GoodsCredit
Utilization &Tax Payment
Master Data
Utilization ofInput Creditfor clearingOutput Taxliabilities atPeriod End
Input Creditof CG after“Put in Use”and as perState Act
Inventory Valuationbased on VAT ability ofMaterial (Tax codefrom Purchase Order)
Tax code %Tax and VATability
Plant Master
Material Master
Vendor Master
G/L Accounts
Condition Record
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VAT Implication in Sales Processes
mySAP ERP
Purchasing
InvoiceVerification
InventoryValuation
Delivery
VATAccounting
Sales OrderBilling
Utilization &Tax Payment
VATimpact
• Support of LST, CST and VAT where applicable• Configurable Determination of VAT/ Sales Tax• Smooth transition to a VAT Regime• Alternate method provided for G/L Accountdetermination• Support of Official Document Numbering• Flexible to handle state variances• Template report provided
The areas getting affected by VAT are the sales order in which the VAT taxesappear and the billing document where the accounts get posted. We are not coveringthe VAT utilization.
Alternate G/L account can be maintained based on:
Chart of accounts
Business Place
Transaction Key
Tax Code
Alternate G/L account can be used in the following business processes
Determination of Separate G/L Account for VAT and Non VAT States
Determination of Separate G/L Account for Deferral & Non-Deferral Plants by using BusinessPlace
Determination of Separate G/L Account for Standard and Sub-contracting Purchases
Any other Business requirements
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VAT Invoice : Official Document Numbering
Identify the countryof the customer. IN Export -BOSNo
YesDeemedExport - BOS
ExemptedSales - BOS
No
Check the VATRegistration No inthe CustomerMaster Tax codeField
No
Un Registeredcustomer’sSales - BOS
UnregisteredCustomer
Registeredcustomer’sSales – VATInvoice
Yes
Check forDeemed Export
Yes
Check forExempted Sales
Yes
C1
All the Logic for Determining the VAT or BOS has been written in the Data transfer routine 350 assigned tothe item category.The Tax code will be determined in UTXJ condition type.The Deemed Export tax code should be maintained in the Excise default table J_1iexcdef table. If thedetermined tax code is similar in the default table then it is a Deemed export sales and the Bill of Salesdocument class will be used.The Exempted tax code can be maintained in the view J_1iexmptcode. When the system find thedetermined tax code in this table then this sales will be treated as Exempted sales and Bill Of SalesDocument class will be determined.The VAT Registration number should be maintained in the Tax code 2 field of the customer master. Pleasenote that the VAT Registration number provided in the standard can not be used for CIN.For some of the state for the Unregistered Customer also the VAT Invoice should be issued. To handledthis the User exit J_1I7_CHECK_CUSTOMER_VAT can be used to change the document class as VAT.When the Customer country is in India and the tax code determined is not Deemed export Tax code andthe tax code is not Exempted sales and the customer is Registered then VAT Document class will bedetermined.All the VAT / BOS document class for the Plant Region and Document type of the Billing and Sales areawill be maintained in the view J_1IDCLSDET.
Slide 29
C1 OptionalC5029264, 03/Jan/07
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1. India Localization : An Overview2. Cenvat3. VAT/Sales Tax4. Service Tax5. Others
Agenda
TDS localization
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Service Tax
Service Provider(SP)
• Computation of Service tax andEducation Cess on services received andrendered• Cross utilization between Goods andServices• Transfer of Service Tax Credit from ISDto Other Plants through FI JVs• Transfer to Credit / Payable accountsubject to Payment/ Receipt respectively*
Customer
Value : 1000Ser. Tax:12%
+ 120
Value : 200Ser. Tax:12%
+ 24
Ser. Tax:20
Ser. Tax:100
Value : 2000Ser. Tax:12%
+ 240
Input Service Distributor (ISD)*
Mfg. Plant withO/p Services
Mfg Plant
Periodic Utilization and TaxPayment
Since service tax is to be used for availment of service tax or cenvat credit the serviceentry sheet/GR will not have any impact of these taxes. They will eventually be seen inLIV where it will be posted to the appropriate interim account till such time as the vendorpayment has been made. The transfer from interim to the final service tax credit accountwill then need to be done.
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Service Tax
Since service tax is to be used for availment of service tax or cenvat credit the serviceentry sheet/GR will not have any impact of these taxes. They will eventually be seen inLIV where it will be posted to the appropriate interim account till such time as the vendorpayment has been made. The transfer from interim to the final service tax credit accountwill then need to be done.
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Service Tax Solution : NOTE 921634
1. Create Condition Types for Service tax.
2. Use Access Sequence MWST for the Condition types (TAXINN)
3. Define Account Keys
4. Maintain Tax Procedure
Since service tax is to be used for availment of service tax or cenvat credit the serviceentry sheet/GR will not have any impact of these taxes. They will eventually be seen inLIV where it will be posted to the appropriate interim account till such time as the vendorpayment has been made. The transfer from interim to the final service tax credit accountwill then need to be done.
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Service Tax Solution : NOTE 921634
TAX Customizing
For each deferred tax code “target”tax code should be defined(transaction ftpx). In my example fordeferred tax code P2 target tax codePC is defined
Since service tax is to be used for availment of service tax or cenvat credit the serviceentry sheet/GR will not have any impact of these taxes. They will eventually be seen inLIV where it will be posted to the appropriate interim account till such time as the vendorpayment has been made. The transfer from interim to the final service tax credit accountwill then need to be done.
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Service Tax Solution : NOTE 921634
It is necessary to activate the following BTEs in 46c-ERP2004
• 00001025 IN J_1I_CREATE_DEFTAX_ITEM• 00001030 IN J_1I_SET_DEFTAX_ITEM• 00001040 IN J_1I_CREATE_DEFTAX_ITEM_REVERS• 00001050 IN J_1I_CREATE_DEFTAX_ITEM_MR1M
In releases higher than ERP2005 it is necessary to check that the following BTEsare active
• 00001025 CREATE_DEFTAX_ITEM• 00001030 SET_DEFTAX_ITEM• 00001040 CREATE_DEFTAX_ITEM_REVERS• 00001050 CREATE_DEFTAX_ITEM_MR1M
You can use for example the following tranasaction:FIBF->Settings->Process Modules-> ... of a customer
Since service tax is to be used for availment of service tax or cenvat credit the serviceentry sheet/GR will not have any impact of these taxes. They will eventually be seen inLIV where it will be posted to the appropriate interim account till such time as the vendorpayment has been made. The transfer from interim to the final service tax credit accountwill then need to be done.
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Service Tax Solution : NOTE 921634
Process :
• Post an invoice using deferred tax code.• Post a payment for the invoice using posting key with active check box "Paymenttransaction"• Run report J_1I_RFUMSV50 .
The report J_1I_RFUMSV50creates so-called tax transferdocuments. This document hastwo line items. The documentposts tax amount from deferredtax account to target tax account.The tax transfer document hasreference to the original invoice inthe header field Reference andreference to the payment in thesecond line item in the fieldAssignment
Since service tax is to be used for availment of service tax or cenvat credit the serviceentry sheet/GR will not have any impact of these taxes. They will eventually be seen inLIV where it will be posted to the appropriate interim account till such time as the vendorpayment has been made. The transfer from interim to the final service tax credit accountwill then need to be done.
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1. India Localization : An Overview2. Cenvat3. VAT/Sales Tax4. Service Tax5. Others
Agenda
TDS localization
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Other Features
Supports both Condition Based as well as Formula Based Tax ProcedureConfigurable Number Ranges for documents as per CENVAT rulesRG register maintenance and ReportingProvides for Credit Utilization as given below:
YYYYYYYYADC
YYS & H educ. Cess-ST
YYECESS ST
YYYYYYYYYYYService Tax
YYYYYYYYYYYCVD
YYS & H educ. Cess-GD
YYECESS-GD
YNCCD
YAED
YYYYYYYYYYYSED
YYYYYYYYYYYBED
Credit Utilization
ADC (4%)
S & Heduc.Cess-
ST
ECESS ST
Service Tax
CVDS & Heduc.Cess-GD
ECESS-GD
NCCDAEDSEDBEDDuty Payable-->
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Other Features (Cont’d)
Reporting Capabilities:RG23 A Part I and Part IIRG23 C Part I and Part IIRG 23DRG1ER 1Running Bond RegisterAnnexure IV
Detailed Documentation available at http://help.sap.com
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Thank you!
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