Implementation Guide for S/4HANA for Group ReportingFor SAP S/4HANA Cloud 1902February 2019

CUSTOMER

Core Module - Consolidation (FIN-CS)

Table of Contents

1 Introduction 31.1 Purpose 31.2 Release Information 3

2 Implementation Guidance 52.1 Global Settings 5

2.1.1 Ledger 52.1.2 Global System Settings for S4HGR 6

2.2 Master Data 62.2.1 Consolidation Units, Groups and Their hierarchies 62.2.2 Consolidation Chart of Accounts (CoA) 62.2.3 FS Item Attributes and Attribute Values 72.2.4 Breakdown Categories 72.2.5 Subitem Categories and Subitems 82.2.6 Consolidation Master Data Fields 82.2.7 Document types 92.2.8 Selections 9

2.3 Data Monitor 102.3.1 Task Group 102.3.2 Validation 102.3.3 Currency Translation 10

2.4 Consolidation Monitor 112.4.1 Task Group 112.4.2 IC Eliminations 112.4.3 Consolidation of Investments (CoI) 14

2.5 Reporting 162.5.1 Reports with Reporting Rules 162.5.2 Data Source for Consolidation Reporting 172.5.3 Reports 18

2.6 Data Migration 202.7 Authorization 20

2.7.1 Predefined Configuration 202.7.2 Customer Configuration 21

3 Summary 22

4 Appendix 234.1 SSCUIs 234.2 Expert Service 234.3 Reclassification Parameters 23

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1 Introduction

1.1 PurposeThis document provides some additional information for implementing the core module “Consolidation” (FIN-CS) of the S/4HANA for Group Reporting” (S4HGR) solution in SAP S/4HANA Cloud 1902. It also lists the preconfigured content (scope item 1SG and 28B) and explains in addition to the 1902 online help how customers can make changes for their own business requirements. Note: The shown best practice content is based on the actual release (here 1902). If scope activation of 1SG and 28B was made in a lower release you must add the missing content manually (e.g. scope activation was made in 1805, that means the new CT method S0904 must be maintained manually if needed.)The target audience for this document is anyone who wants to understand the preconfigured SAP Best Practices content and how to change part of the pre-configurations, for example, customer key users, consultants, etc. The implementation guide is no substitute for the online help in SAP Help Portal, which is mainly for users who want to know how to use the S4HGR. This implementation guide is more about configuration settings.

1.2 Release InformationThe implementation guide is created for the following S/4HANA Cloud releases: 1711, 1805, 1808, 1811, and 1902.

The preconfigured content is updated for each release, which can be found in the respective sections. The table shows the most important content changes that are in line with new development topics.

Topic Description Release Info

Matrix consolidation / group structure

New group reporting logic is introduced. For new 1902 customers, the usage of the new group structure is mandatory.Customers upgrade from the prior release should continue using the legacy apps for consolidation group hierarchy maintenance and reporting.

as of 1902

Currency translation (CT) method

New CT method is created S0904  as of 1811Validation rules As of 1811, new validation rules are delivered with 7

digits. The validation rules delivered for previous releases are not available for 1811 net new customers. Customers upgrade to 1811 will still have the delivered validation rules prior to 1811.

 as of 1811

New attribute in financial statement (FS) item = Role

A new FS item attribute (=role) is delivered in FS item master data. This attribute is used for some configuration settings in methods (e.g. CT and interunit elimination)

  as of 1811

FS item maintenance FS item hierarchy node XC is no longer used any more, method configuration for CT, Elimination will take by using selections

 as of 1808

Breakdown category Set in Maximum value is replaced by Selection as of 1808Validation New validation engine as of 1808. Customers need to

switch it on via expert service if needed.as of 1808

Currency translation Replace sets by selections in CT as of 1808ANI: derivation of operational chart of

Enables balance carryforward of GL account ANI to the retained earnings prior year

as of 1808

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accounts -> Master data maintenance - FS Item

The FS item hierarchy and the FS item master data can be maintained via Fiori app

as of 1808

Master data maintenance – other master data

Other master data and hierarchies can be maintained using the Fiori app (refer to FS item maintenance)

as of 1808

FI integration The integration to FI is made via a Fiori app and not more in master data of GL account

as of 1808

Flexible upload of RFD The file driven flexible upload method are used as of this release.

as of 1805

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2 Implementation GuidanceS4HGR is a Software-as-a-Service (SaaS) application and an integral part of SAP S/4HANA Cloud. With the preconfigured content, S4HGR provides out-of-the-box features for users. Customers can also make their own configuration settings based on the content delivered by SAP, which will accelerate the implementation process.

In general, there are three ways for customers to create new configuration content or change the preconfigured content.

Apps in the SAP Fiori launchpad

Users can change or create settings by using consolidation-related Fiori apps, for example, changing consolidation units/groups and their time-dependent hierarchies. These changes are done directly in the productive (P) system and not to be transported.

SSCUIs (Self-Service Configuration User Interfaces)

Users can make further configuration settings by using SSCUIs. These settings are usually changed less often than those made via Fiori Apps. Also, they might require upfront testing in the quality (Q) system before transporting to the P system. Please refer to the Appendix to view the list of available SSCUIs.

For more information, see online help: Self-Service Configuration UIs.

SAP Expert Service Center

Users can request configuration changes based on the expert service portfolio. Please refer to the Appendix to view the list of available expert services.

For more information, see SAP Activate Methodology for SAP S/4HANA Cloud.

Note: For SSCUI and expert services, namespace restriction is applied on the ID fields for customer-specific configuration. Customers can only create entries other than the following reserved namespace for SAP-predefined configuration. See SAP Note 2326112: Namespace restriction in SSCUI.

S, Q, R, X, P, Y for alphanumeric fields 5, 6, 7, 8, 9, 0 for numeric fields

2.1 Global Settings

2.1.1 LedgerThe consolidation ledger serves two purposes:

- Defining group currency- Defining valuation (especially for the FI accounting integration for which the accounting source

ledger is assigned to the consolidation ledger)Each ledger has only one group currency. The ledger is assigned to consolidation groups and set as a global parameter. Note that the same ledger must be assigned to consolidation groups consistently (all groups should carry the same ledger in one version) and needs to be in line with the one in the global parameters. Otherwise some of the data listings might display wrong results.The reference ledger specifies the source ledger of the universal journal in accounting. The integrated values are taken from the reference ledger.Summary:

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Every ledger needs a single version assignment, that means no process control is applied via ledger. Every version should only be used in one single ledger.Consolidation Group attribute “ledger” should be the same in one version for all required consolidation groups.

2.1.1.1 Predefined Configuration The following consolidation ledgers are predefined and delivered in the S4HGR solution.Ledger Description Currency Reference ledgerY1 Consolidation Ledger EUR 0LY2 Consolidation Ledger USD USD 0L

2.1.1.2 Customer ConfigurationCustomers can create and define their own ledgers via SSCUI “Define Consolidation Ledgers”, using the IDs starting with leading “C”. Don't change the predefined consolidation ledgers.The ledger can be assigned to consolidation groups and must be set as a global parameter. Note that the ledger property in the consolidation group master data is version dependent. Hence, for multiple group currencies, the respective versions must be created (one per group currency).

2.1.2 Global System Settings for S4HGRCustomers with an initial installation release lower than SAP S/4HANA Cloud 1808 have the following switch options:Please refer to online help: Optional Steps for Upgrade.In 1902 there is a new option: New Group Reporting Logic. This option can be used for new customers of release 1902 only. Customers with the initial release SAP S/4HANA Cloud 1811 or lower have to wait until a migration scenario for new group reporting logic is provided. Please refer to online help: Consolidation Groups.

2.2 Master Data

2.2.1 Consolidation Units, Groups and Their hierarchies Please refer to online help: Organizational Units.

2.2.2 Consolidation Chart of Accounts (CoA)The consolidation chart of accounts is an essential element for running the consolidation process and reporting.

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2.2.2.1 Predefined ConfigurationThe consolidation chart of accounts in S4HGR is fixed and the technical ID is Y1. This means that the ID cannot be changed, nor currently this ID cannot be replaced by a custom ID.

2.2.2.2 Customer ConfigurationSetting up a customer-specific ID for a chart of accounts is not supported. In case the pre-delivered consolidation CoA (Y1) does not fulfill the customer requirements, customers can create or change the FS items contained in Y1. There are several steps you need to complete in the customer system. These steps are described in the how-to guide “1902_How-to_Guide_Replace_Financial_Statement_Items”, which can be found in SAP Roadmap Viewer.

2.2.3 FS Item Attributes and Attribute ValuesPlease refer to online help: FS Item Attribute

2.2.3.1 Predefined Configuration Please refer to note 2659672.

2.2.3.2 Customer ConfigurationDefining additional customer-specific FS item attributes is not supported in this release. To define attribute values for the predelivered attributes, use the SSCUI “Define FS Item Attribute Values”.

2.2.4 Breakdown Categories Please refer to: breakdown categories

2.2.4.1 Predefined ConfigurationPlease refer to note 2659672.

2.2.4.2 Customer ConfigurationCustomers can change the predefine breakdown categories via the SSCUI "Define Breakdown Categories".

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2.2.5 Subitem Categories and SubitemsRefer to online help

2.2.5.1 Predefined ConfigurationPlease refer to note 2659672.

2.2.5.2 Customer ConfigurationCustomers can create their subitems by using the SSCUI "Define Subitem Categories and Subitems". Subitem categories can only be changed, but no creation of a new one.

2.2.6 Consolidation Master Data FieldsRefer to online help

Dual usage of functional area- Functional area can either be used in subitem as a subassignment (as delivered in content)

and/or in master data for consolidation fields as the field functional area.- Functional area used as an additional field in master data for consolidation fields has

hierarchies; subitem has no hierarchies.Limitations

- Functional area as an additional field cannot be used in breakdown category or enhanced consolidation functions such as CT, reclassification and so on.

- Subitem does not support hierarchies yet. Consistency in write function

- If both fields area used, the system keeps consistency of both fields in the write module, i.e. if subitem has a functional area, it will always overwrite the additional field.

Note for the additional master data RFAREA (Functional Area) field, ensure the values are consistent with subitems under the subitem category 2 (Functional Area). In case of inconsistency, the functional areas defined as subitems take precedence. This is same for the subitems/additional field RMVCT (Transaction Type). Please also be aware of the limitation that the values defined in these additional master data fields cannot be used in breakdown category definition or consolidation functions such as currency translation, reclassification, etc.

2.2.6.1 Predefined Configuration Please refer to note 2659672.

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2.2.6.2 Customer ConfigurationCustomers can use the SSCUI “Define Consolidation Master Data Fields “ to choose which system fields from the list above they want to enable as input fields and/or master data fields by selecting "Enable Inputs", "Enable Master Data", and/or “Enable Hierarchy”.

If one field is enabled for inputs, their input information will be displayed in the relevant consolidation context, for example, journal entry detail page of the Fiori app "Post Group Journal Entries".

If one field is enabled as master data field, it will have respective input values checked against the master data. The master data can be maintained in the Fiori app “Define Master Data for Consolidation Fields” if not available from accounting side. Accounting and consolidation master data values are combined for the use in S4HGR.

If one field is enabled for hierarchy, user can define its hierarchy by using the app “Manage Global Accounting Hierarchies”.

2.2.7 Document typesRefer to online help: Document Types and Posting Levels.

2.2.7.1 Predefined Configuration Please refer to note 2659672.

2.2.7.2 Customer ConfigurationUsers cannot change the settings for the document type.

2.2.8 SelectionsRefer to online help:

2.2.8.1 Predefined ConfigurationPlease refer to note 2659672.

2.2.8.2 Customer ConfigurationUsers can change selections by using the app Define selections.

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2.3 Data Monitor

2.3.1 Task Group

2.3.1.1 Predefined Configuration Please refer to note 2659672.

2.3.1.2 Customer ConfigurationUsers cannot change the settings for the task group.

2.3.2 Validation Refer to online help: Validation Settings.

2.3.2.1 Predefined Configuration Please refer to note 2659672.

2.3.2.2 Customer ConfigurationUsers can change the settings for validation.

2.3.3 Currency Translation Refer to online help:

2.3.3.1 Predefined Configuration Please refer to note 2659672.

2.3.3.2 Customer ConfigurationUsers can change the settings for validation.

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2.4 Consolidation Monitor

2.4.1 Task Group

2.4.1.1 Predefined Configuration Please refer to note 2659672.

2.4.1.2 Customer ConfigurationUser cannot change the task group.

2.4.2 IC EliminationsIntercompany elimination (also known as interunit elimination) is implemented by the reclassification function.In S4HGR, you can use Reclassification function:

To adjust the financial data reported by consolidation units to meet the group's requirements (standardizing entries)

To reclassify the consolidated data To post elimination entries for interunit eliminations and consolidation of investments.

In detail, reclassification supports functions of Posting to the triggering consolidation unit, partner unit or other consolidation unit

By default, the system posts the reclassification entries at the triggering consolidation unit.When reclassifying at posting level 20, you can determine that the reclassification entries are posted at the partner unit instead of the triggering consolidation unit. Alternatively, when reclassifying at posting level 30, you can determine that the reclassification entry is posted at any other consolidation unit.When you define that the source item or the destination item is posted to the partner unit, the system assigns the triggering consolidation unit as the partner unit.If you want to post the reclassification entries (at posting level 30) at any consolidation unit, you can choose any consolidation units for the triggering item as well as the source and destination item.

Restriction of reclassifications to parent units and subsidiary unitsIn a reclassification with posting level 30, the system by default posts the entries for all relevant consolidation units of the consolidation group.However, you can define the methods to also restrict the entries to parent units or subsidiary units.

Percentage ReclassificationIf you want to reclassify only a portion of an item's value, you can define a fixed percentage rate for the reclassification.When eliminating investment income and you want to automatically reclassify income taxes, instead of setting a fixed percentage rate you can determine that the percentage rate be set to the tax rate for investment income that has been defined in the master data of the triggering consolidation unit. The tax entry is posted within a reclassification task that precedes the elimination of investment income. A prerequisite for the percentage reclassification is that dividend payments and the investment income tax are each posted to separate items.

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Unit A

APAR Clearing Acct.

APAR Clearing Acct.

500 500

Elimination entry for AElimination entry for B

Unit BAPAR

500

500 500

500

Unit A

100 100

Elimination Entry

Unit B

Variances in Inventory

Sale of goods

100

From the group perspective, reciprocal payables and receivables, income and expense, sales revenue and costs, generated by internal transaction between consolidation units should be eliminated. A simple example of two-sided IC elimination:

The blue and orange journal entries are IC elimination entries generated. And the clearing account should be balanced to 0 at the group level.

2.4.2.1 Predefined Configuration Please refer to note 2659672.Example:

This configuration will create a one-side IC elimination-alike entry as below:

First, the system parses the trigger items, looking up below selection and FS Item master data.Selection Master Data:

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Selection Y-IUE-PL-GP (IC ELIM Gross Profit Trigger)

Field Name Field Desc. Value

From Value To

Attribute ID

Attribute Desc.

Attribute Value ID

Attribute Value Desc.

RITCLG Cons. Chart/Acct Y1

RITEM FS Item 1 Elimination IUE_PL_GP Sale of goodsRBUPTR Partner Unit 0 ZZZZ

ZZSITYP Subitem

Category 2

DOCTY Document Type 0 1Z

DOCTY Document Type 2Z 3Z

FS Item master data:FS Item Description Breakdown Category Elimination Attribute

Value411100 Sale of goods 2A10 IUE_PL_GP412100 Changes in

Inventory2A00

After parsing selection Y-IUE-PL-GP, the trigger item is:Field Name

Field Description Value From Value To

RITCLG Cons. Chart/Acct Y1

RITEM FS Item 411100RBUPTR Partner Unit 0 ZZZZZZSITYP Subitem

Category 2DOCTY Document Type 0 1ZDOCTY Document Type 2Z 3Z

Next, based on the trigger items, the system filters out the record as shown in first row of the below table, and create two new records (in blue) based on Source Item, Destination Item and Settings in the reclassification method.

Cons Unit

Cons

CoA

Doc TYP

E

Posting

LevelFS

ItemPartner Unit

Subitem

Cate.Subitem

Cons Group

Currency

Group Currency Amount

A Y1 0F 00 411100 B 2 YBXX USD -100

A Y1 2G 20 411100 B 2 YBXX USD 100

B Y1 2G 20 412100 A 2 YB20 USD -100

For the first generated record, because the source item is blank (meaning same as the trigger) in the rule, the system creates a record same as the trigger record with a reversed sign and the specified doc type. Posting Level is derived from doc type definition.

For the second generated record, the FS item is replaced with the destination item specified in the rule. Additionally, because of the setting “Post destination item to partner”, Cons Unit and Partner Unit of the record are swapped based on the trigger item. Posting Level is derived from doc type definition.

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2.4.2.2 Customer ConfigurationUsers can change reclassification methods by using the SSCUI “Define Reclassification Methods”. In the existing methods, customers can add a “reclassification” step that does not serve elimination purpose but for “real” reclassification.

2.4.3 Consolidation of Investments (CoI)Predefined reclassification rules are delivered for the following activities: first consolidation, subsequent consolidation, and total divestiture. System posts documents automatically based on the reclassification rules defined.

2.4.3.1 Predefined Configuration

2.4.3.1.1 CoI MethodsTo make sure that the reclassification works properly, customers must assign the correct consolidation of investment (CoI) methods to each consolidation unit in the app "Accounting Method Assignment - Change". The assignment of accounting technique in CoI method is a trigger in the reclassification method.

Method: 10 (Purchase method)Field Name ValueAccounting technique

Purchase method

Acquisitions Group sharesGoodwill Extraordinary

amortizationNegative goodwill Extraordinary

amortization

Method: 20 (Equity method)Field Name ValueAccounting technique

Equity method

Acquisitions Group sharesGoodwill Extraordinary

amortizationNegative goodwill Extraordinary

amortization

The Equity method has the following limitations: The system does not integrate reported data for the consolidation unit in the Integrate Data into

Consolidation Group task in the Consolidation Monitor. In other words, reported financial data will not be shown using reporting logic.

The automatic reclassification rules cannot process this accounting method yet. You can post the adjustments using the manual posting function available in the Post Group Journal Entries app.

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2.4.3.1.2 Reclassification Methods for CoIFollowing predefined reclassification methods are delivered for CoI. Method Description Doc Type Posting Level Assigned to Monitor

TaskS2100 Investments/Equity

Elim. (1805) 3A 30 (group-dependent) Investments/Equity Elimination

S2180 Total divestiture (1805) 3Z 30 (group-dependent) Total Divestiture

S2030 Dividends elimination (1805) 2H 20 (not group-

dependent) Dividends EliminationThe reclassification methods leverage the following settings:

Percentage: o Percentage Periodic: the calculation considers the periodic value from the FS item where

the percentage is recorded.o Percentage Complementary: the percentage recorded on the FS item is not directly

used, but its complement to one hundred is used instead.o Selection for Percentage on the Percentage tab of a method: include the FS items and

the document types that are used to input the group share.Note that the group share must be entered by using the task 2140 (Enter group shares) on the relevant group level (posting level 30). If a consolidation unit is consolidated in multi-level groups with different group shares, the percentage recorded on each group must be entered incrementally. Example: A unit is consolidated in the subgroup SPAIN for 80% and in the top group EUROPE for 90%. The corresponding group share percentage must be posted on the group SPAIN for 80%, and in the group EUROPE for 10%. The FS item S00001 (Group Share (%)) and the document type 39 (Group Share) must be used to record the group share.

CoI Activity: Depending on the activity selected (first consolidation, subsequent consolidation, etc.) and the first and last consolidation year/period of the consolidation unit (maintained in the consolidation group assignment), the reclassification steps apply accordingly.

Accounting Technique: The reclassification steps only apply when the accounting technique in the step definition is identical to the accounting technique in the CoI method of the consolidation unit. (=1 for purchase method technique)

Activity/Accounting Technique for Trading Partner: Selecting this checkbox to indicate that the settings of CoI activity and accounting technique apply to the partner unit instead of the consolidation unit.

The three predefined reclassification methods are explained in more details as follows:1. Method S2100 includes the following steps: Steps 010 – 061: defined for the First Consolidation (CoI Activity 01) and therefore only apply to

those consolidation units for which the first consolidation year/period equals to the current year/period.

After first consolidation, the difference amount between Investment and Equity (Goodwill) is posted to item 316000 (Retained earnings). The posting to a special goodwill item (e.g. 163100) itself and the goodwill depreciation must be posted manually.

Steps 100 – 140: defined for the Subsequent Consolidation (CoI Activity 02) and therefore only apply to those consolidation units for which the first consolidation year/period is before or equal to the current year/period, and the divestiture period is equal to or after the current year/period.

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Steps 210 – 241: defined for Increase in Capitalization with Unchanging Shares (CoI Activity 13 = Reclassification of treasury stock). The main trigger for these steps is the subitem (transaction type 940 – Capital increase/decrease). The selection of the CoI Activity 13 ensures that these steps apply only between the first and last consolidation. The posted document of the increase in capitalization is formally the same as the document of the first consolidation (repetition of step 010-041).

Steps 350-427: defined for the Increase in Capitalization with Rising Shares (CoI Activity 13 = Reclassification of treasury stock). Only if there is a rising share, these steps will be used as a trigger. The rising share has to be entered as a manual document that is entering group shares.

2. Method S2180 includes all the steps defined with the CoI Activity 11 (Total divestiture) and therefore only apply to those consolidation units for which the divestiture year/period equals the current year/period. This method reverses all the consolidation postings of posting level 30 since the first consolidation of the divested consolidation unit. Please note that the as of release 1805 only automated posting of total divestiture is supported. Partial divestiture and other CoI activities which are not described in this document must be posted manually.

3. Method S2030 records dividends elimination and has no CoI activity. Both the trigger and source item are FS item 603000 (Dividends), and the elimination postings are posted to retained earnings. The posting will be made by a document which uses posting level 20.

You can refer to COI example in SAP help documentation for more information.

2.4.3.2 Customer ConfigurationCustomers can change reclassification methods by using the SSCUI “Define Reclassification Methods”. CoI methods can be assigned to individual consolidation units via the Fiori app “Accounting Method Assignment - Change”.

2.5 Reporting There are two types of reports in the solution: reports with and without reporting rules.

2.5.1 Reports with Reporting Rules The use of reporting rules enables flexible structuring of FS items, and therefore fulfills various reporting requirements.

2.5.1.1 Predefined ConfigurationThe following reports have defined reporting rules and they are predelivered.

P&L by Function of Expenses (Local & Group) Cash Flow Statement (Local & Group) Statement of Comprehensive Income Statement of Changes in Equity

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Interunit Reconciliation (Local & Group)

2.5.1.2 Customer ConfigurationCustomers can define their own reporting rules with the app “Define Reporting Rules” and assign the rule variant to a version with the app “Assign Reporting Rules to Version”.You can also upload reporting rules via App “Define Reporting Rules” . download existing report and use the file as a template.

2.5.2 Data Source for Consolidation Reporting Cube CDS Views

Three cube-type CDS views are released to customers to provide data sources for customized reports or data visualization.

Name Technical Name PurposeGroup Journal Entries Cube

I_ConsolidationJournalEntryC Contains local data without reporting rules. Provides data for local balance sheets and local P&L

(by nature of expense) reports.Group Reporting Data Cube

I_ConsolidationGroupReportC Contains group data without reporting rules. Provides data for consolidated balance sheets and

consolidated P&L (by nature of expense) reports.Enhanced Group Report Data Cube with Reporting Rule

I_ConsolidationGroupRptEnhcdC

Contains group data with reporting rules. Provides data for rule-based group reports, such as

group cash flow statements and group P&L (by function of expense).

Group Data Analysis Cube

I_MatrixConsolidationReportC Provides data for consolidated balance sheets and consolidated P&L (by nature of expense) reports.

New reporting logic implemented.Rule-Based Group Data Analysis Cube

I_MatrixConsolidationRptEnhcdC

Provides data for rule-based group reports, such as group cash flow statements and group P&L (by function of expense).

New reporting logic implemented.

For more information about the above CDS views, see online help: CDS View for Transaction Data.

QueriesSAP delivers the following queries for SAP Analytics Cloud (SAC) reports. Customers can also use these queries to directly build customized Design Studio reports.

SQL View Name Query ID Report

CCSBSRPT10Q C_CONSOLIDATIONGROUPRPT10Q Consolidated Balance Sheet

CCPLRPT20Q C_CONSOLIDATIONGROUPRPT20Q Consolidated P&L

CCRULEBSDGRPT01Q C_CNSLDTNRULEBSDGRPRPT01QConsolidated Cash Flow Statement and other consolidated reports with reporting rules

 CCGOV20Q  C_CONSOLIDATIONGROUPOVRVIEW20Q Periodic Overview - Profit & Loss

 CCGOV30Q  C_CONSOLIDATIONGROUPOVRVIEW30Q Periodic Overview - Profit & Loss (with Cost of Sales)

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 CCGOV10Q  C_CONSOLIDATIONGROUPOVRVIEW10Q Periodic Overview - Balance Sheet

 CCGOV30Q  C_CONSOLIDATIONGROUPOVRVIEW30Q Periodic Overview – Cash Flow Statement

 CCGAC20Q  C_CNSLDTNGRPACTLCOMPRN20Q Actual Category Comparison - Profit & Loss

CCGAC30Q   C_CNSLDTNGRPACTLCOMPRN30Q Actual Category Comparison - Profit & Loss (with Cost of Sales)

 CCGAC10Q  C_CNSLDTNGRPACTLCOMPRN10Q Actual Category Comparison - Balance Sheet

 CCGAC30Q  C_CNSLDTNGRPACTLCOMPRN30Q Actual Category Comparison - Cash Flow Statement

 CCGFC20Q  C_CNSLDTNGRPFCSTCOMPRN20Q Forecast Category Comparison -Profit & Loss

 CCGFC30Q  C_CNSLDTNGRPFCSTCOMPRN30Q Forecast Category Comparison - Profit & Loss (with Cost of Sales)

 CCGFC10Q  C_CNSLDTNGRPFCSTCOMPRN10Q Forecast Category Comparison - Balance Sheet

 CCGFC30Q  C_CNSLDTNGRPFCSTCOMPRN30Q Forecast Category Comparison - Cash Flow Statement

2.5.3 Reports

2.5.3.1 Predefined Configuration There are two types of reporting tools in S4HGR.

Design Studio : an embedded analysis tool in SAP S/4HANA Cloud.All core reports for S4HGR are Design Studio reports, which can be found under “Local Reports” and “Group Reports” groups in Fiori launchpad.

The following reports are pre-delivered:

Local ReportsReport Title SubtitleConsolidated Balance Sheet By consolidation

unitsConsolidated Balance Sheet By MovementsConsolidated Balance Sheet Year ComparisonConsolidated P&L by Nature of Expense

By consolidation units

Consolidated P&L by Nature of Expense

Year Comparison

Consolidated P&L by Nature of Expense

By Functional Areas

Consolidated P&L by Function of Expense

By consolidation units

Consolidated P&L by Function of Expense

Year Comparison

Cash Flow Statement By consolidation units

Cash Flow Statement Reserve Analysis

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Report Title SubtitleCurrency Translation Difference AnalysisData Analysis

Group ReportsReport Title SubtitleConsolidated Balance SheetConsolidated Balance Sheet By SubgroupsConsolidated Balance Sheet By MovementsConsolidated Balance Sheet Year

ComparisonConsolidated P&L by NatureConsolidated P&L by Nature By SubgroupsConsolidated P&L by Nature Functional

AreasConsolidated P&L by Nature Year

ComparisonConsolidated P&L by FunctionConsolidated P&L by Function By SubgroupsConsolidated P&L by Function Year

ComparisonCash Flow StatementStatement of Comprehensive IncomeStatement of Changes in EquityData Analysis Reporting Logic

SAP Analytic Cloud (SAC): a next-generation SaaS solution that offers all analytics functionalities for all users in one product. It is built on SAP Cloud Platform and consists of BI, Planning and Predictive.The following SAC reports on planning analysis are delivered for S4HGR:

ID FS Items Comparison Type1 P&L Periodic Overview2 P&L Actual Category Comparison3 P&L Forecast Category Comparison4 P&L by Function of

ExpensePeriodic Overview

5 P&L by Function of Expense

Actual Category Comparison

6 P&L by Function of Expense

Forecast Category Comparison

7 Balance Sheet Periodic Overview8 Balance Sheet Actual Category Comparison9 Balance Sheet Forecast Category Comparison10 Cash Flow Statement Periodic Overview11 Cash Flow Statement Actual Category Comparison12 Cash Flow Statement Forecast Category Comparison

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SAP also provides the following consolidated reports for actuals data in SAC which includes:ID

Report Name

1 Consolidated Balance Sheet Statement

2 Consolidated Profit & Loss Statement3 Consolidated Cash Flow Statement4 Consolidated P&L by Function of

Expenses5 Changes in Equity Statement6 Comprehensive Income Statement

For the detailed information about these SAC reports, see https://rapid.sap.com/bp/scopeitems/2K6

2.5.3.2 Customer ConfigurationThe general procedure to build customized reports that consume CDS views is as follows:

1. Search for the required CDS views released by SAP in the app "Custom CDS Views". See section 2.5.2 for the released CDS views.

2. Create and customize the CDS View by selecting the fields and data sources.3. Create analytical queries based on the created CDS views in the app "Custom Analytical Queries".4. Consume the created queries with the reporting tool Design Studio or SAC.

For more information, see configuration guide in https://rapid.sap.com/bp/#/scopeitems/2P6.

2.6 Data MigrationAll the configuration settings are valid from the period 12/2010, which is the oldest period that can be used in S4HGR. Data migration in general requires repeating the closing for the earlier periods. Detailed explanation: The common situation is, especially for legal consolidation, customers must repeat the previous closing which was made using other solutions such as MS Excel or other consolidation programs, to make sure that there is no difference between previous closing and that in S4HGR. In some cases, it might be necessary to execute closing for previous periods in S4HGR too. To fulfill the requirements, the consolidation process must be stepwise, period by period, executed till the beginning of the migration period.

2.7 Authorization

2.7.1 Predefined Configuration The predefined business role SAP_BR_CONSLDTN_SPECIALIST is delivered for S4HGR. It includes the following business catalogs. No. Business Catalog Description1 SAP_FIN_BC_CCON_CNFGFXD_PC Consolidation - Basic Configuration2 SAP_FIN_BC_CCON_PRDTPRE_PC Consolidation - Data Preparation3 SAP_FIN_BC_CCON_GRDC_PC Group Reporting Data Collection (SAP Cloud Platform

App)

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4 SAP_FIN_BC_CCON_REPORT_PC Consolidation - Group Reports5 SAP_FIN_BC_CCON_LC_REPORT_PC Consolidation - Local Reports6 SAP_FIN_BC_CCON_MDFSITM_PC Consolidation - Master Data Financial Statement

Items Management7 SAP_FIN_BC_CCON_MDORG_PC Consolidation - Master Data Organizational Unit

Management8 SAP_FIN_BC_CCON_PERIDPRE_PC Consolidation - Period Preparation9 SAP_FIN_BC_CCON_PROCESS_PC Consolidation - Process10 SAP_FIN_BC_CCON_CNFGRLS_PC Consolidation - Rules Configuration11 SAP_FIN_BC_VE_RULE Consolidation - Validation Rule Definition12 SAP_FIN_BC_VE_METHOD Consolidation - Validation Method Management

Note that the business catalogs assigned to the role SAP_BR_CONSLDTN_SPECIALIST have the complete write and read access to all restriction types. You need to create your own roles and assign to users according to their job responsibilities by using the Fiori apps "Maintain Business Roles" and "Maintain Business Users".To perform configuration activities via SSCUIs, users must be assigned to the role SAP_BR_BPC_EXPERT additionally.

2.7.2 Customer ConfigurationGenerally, authorizations in SAP S/4HANA Cloud work in the following way: users are assigned with a business role. Each role has one or more assigned business catalogs, which define the permission to a certain group of apps and the read or write access to certain objects (aka restriction types/fields). In other words, authorization restrictions are applied via business catalogs that are assigned to business roles and thereafter to users. The administrative user with the role SAP_BR_ADMINISTRATOR can change, define and assign business roles. The following example shows how to assign authorizations. To authorize users to execute the tasks within the data monitor for the consolidation unit S001 in consolidation group CG20 and to run local reports:

- Use the app Maintain Business roles.- Select SAP_BR_CONSLDTN_SPECIALIST and copy to create a new role.- Rename the new role SAP_BR_CONSLDTN_SPECIALIST to CONSLDTN_DATA for example. - In the new role, exclude the business catalogs 2, 3, 5, 6, 7, 8, and 9, leaving only 1 and 4.- Save the settings.- Edit the new role by defining write or read access to objects for each business catalog. In our case,

grant write access to the consolidation unit S001.- Save the settings.- Assign the new role to the business user.

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3 SummaryIn this guide, we describe in detail the configuration delivered by SAP and what customers can or cannot configure for S4HGR. It is recommended to use this guide along with the product help documentation by following the path http://help.sap.com/s4hana_ce_1902-> Product Assistance -> Finance -> Accounting and Financial Close -> Group Reporting.

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4 Appendix

4.1 SSCUIs For more information, please refer to online help: Self-Service Configuration UI.

4.2 Expert Service Following expert services are available for the release 1902.

Expert Service Short Description SAP

Configuration Guide

Transaction Code

Define / Change document type

 If there is a need to change the settings of a document type or if there is a need to create a new document type with different settings than pre-delivered

1TS CXE1

Define / Change task group

 If there is a need to add an additional task to task group (e.g. additional sign dependent reclassification) you have to define a new task group which can be assigned to the version as of specific year / period or the existing standard task group might be changed.

1TU CXE0

Define default value for subassignments

 The default values for subassignment are pre-delivered. If there is a need to using different default values for subassignments you need to use this expert service.

1TS CX0AA

Assign document type to manual posting task

 If there is a need using more than pre-delivered document types for manual posting you have to create new document types (expert service) and assign them to the pre-delivered manual posting task.

1VV CXP5

Define period categories

Grouping of accounting periods that share the same requirements for data collection (that is, the level of detail and type of collected data) and consolidation processing in the system.

1VV CXC9

Balance carryforward (BCF) - FI account assignment for FS item in new FY

In the Consolidation solution, FI account 33000000 (Retained Earnings) is set for carrying balances into the new year data record. If there is another FI account taken as a Retained Earnings account, you need to change the FI account assignment for BCF in consolidation via expert service.

CX8BCF_RACCT

The expert services are not included in the general “Expert Configuration Template”. If customers want to request any above services, they must contact the product experts or create an incident using the component FIN-CS.

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4.3 Reclassification ParametersTab Field UsageSettings

Periodic Reclassification

You can specify that not the entire item value is reclassified, but only the value of the periods that are in the current range of the consolidation frequency.Periodic treatment is particularly useful when the triggering item is not the same as the "from" item.

Consolidation Frequency

An indication of the number of consolidated financial statements to be prepared per year. Monthly, Quarterly, Semi-annual, Annual.

Cumulative document

If this indicator is activated, reclassifications generate cumulative documents instead of one document for each triggering item (subitem/partner).

For document types with posting level 30, a document is generated for each consolidation group.

For document types with posting levels 01 or 10, a document is generated for each consolidation unit.

For document types with posting level 20, a document is generated for each consolidation unit and partner unit.

Post to partner unit

If this flag is activated, the reclassification is posted at the partner unit instead of at the triggering consolidation unit. In this case, the triggering unit is used for the partner assignment.This function is only available for reclassifications at levels equal to or greater than 20.

Percentage Rate This lets you reclassify only a certain percentage of the item's value. This is a static value in one Sequence.

Tax on inv. Income

If this flag is selected, the tax rate for investment income of the master record for the triggering consolidation unit is used instead of the fixed percentage rate of reclassification customizing.Select this flag if you want an automatic reclassification of income taxes within the elimination of investment income. The tax is posted in a reclassification task that precedes interunit elimination (of investment income).

Percentage periodic

You can specify that the reclassification, when selecting transaction data for the percentage, does not take the cumulated values into account, but only the values of the periods within the current interval of the consolidation frequency instead.If required, define the periodic selection of the transaction data for the percentage. When posting reclassifications with a posting level less than 30, you must also specify the consolidation frequency that is valid for the periodic treatment.When posting reclassifications with posting level 30, the consolidation group applies.

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Tab Field Usage

Percentage complementary

If you set this indicator, the reclassification does not use the specified percentage or the percentage determined from master- or transaction data, but its complement to a hundred.Example: In the settings for reclassification, you specify a value of 80 for the percentage and set the indicator. The system then uses a percentage of 20 for the triggering data.

Incl. parent/ subsidiary

This flag lets you restrict the method to the parent or the subsidiary units.The parent/subsidiary relationship is defined for each group. Therefore, setting this flag generally is only helpful when dealing with posting level 30.If a group is also specified as a triggering characteristic, level 30 entries always generate an automatic reversal in the higher-level group.

Sign-triggered reclassification

If a debit/credit sign is entered, reclassification is only performed if the value of the triggering FS item (or item set) matches this sign.However, note that the reclassification logic being applied here differs from that of standard reclassifications: The value of the triggering FS item is not reclassified. Instead, the value of the "From" item is (a) cleared using a reversed sign against the "From" item, and (b) reclassified to the "To" item.

You might define that the value of an FS item is to be reclassified to another FS item whenever the sign of the value switches from "+" to "-".

You might define that receivables and payables are to be cleared against each other. Depending on its sign, the balance would be reclassified to either the receivables or the payables item. In this case, you would need two reclassification rules for the "-" sign and the "+" sign.

Partner inclusion

With this indicator, you can change the logic for partner selection at posting level 30, so that•only partners are selected, which are in the group, or•only partners are selected, which are NOT in the group.Selection at posting level 30 occurs independently of the partner assignment as standard.

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Tab Field Usage

COI Activity

At runtime for the reclassification, the system checks the feasibility, depending on the transaction, as follows:•If you specify the First Consolidation transaction, the reclassification deals only with the consolidation units whose time (year, period) of first consolidation in the current consolidation group is the same as that of the current task execution.•If you specify the Subsequent consolidation transaction, the reclassification deals only with the consolidation units whose time (year, period) of first consolidation in the current consolidation group is before that of the current task execution.•If you specify the Reclassification of Own Proportionate Share transaction, the system prevents posting of the reclassification up to and including the time of first consolidation as well as after the time of divestiture accounting of the respective consolidation unit in the current consolidation group.•If you specify another transaction, the system prevents postings of the reclassification outside the consolidation interval (that is, before the time of first consolidation as well as after the time of divestiture accounting) of the respective consolidation unit in the current consolidation groupSpecifying a transaction for consolidation of investments only makes sense for group-dependent reclassifications, that is, for postings with one document type for consolidation entries (on posting level 30).

Accounting Technique

At runtime for the reclassification, the system checks the feasibility by evaluating the consolidation of investments method. Reclassification deals only with the consolidation units for which the accounting technique in the current consolidation group matches the accounting technique that you specified in the reclassification method.Specifying an accounting technique only makes sense for group-dependent reclassifications, that is, for postings with one document type for consolidation entries (on posting level 30).

TriggerSelection for Trigger

The selection that triggers the reclassification from the source account assignment to the destination account assignment. The following reclassification logic is applied:•A standard reclassification reclassifies the value of the triggering selection using a reversed sign from the source account assignment item to the destination account assignment.•With a debit/credit sign-triggered reclassification, the debit/credit sign of the value of the triggering selection decides if reclassification occurs. If triggered, the value of the source account assignment is reclassified to the destination account assignment.

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Tab Field Usage

Source-Destination

Source and Destination of Reclassification could be specified here.The following characteristics could be used:•the standard subassignments (subitem, partner unit, subitem category; and subitem, transaction currency, acquisition year, acquisition period, unit of measure)•several standard characteristics, such as consolidation unit, document type and posting level.

Percentage

You can specify FS Item where percentage are maintained to reclassify item value here. This is a dynamic value which could be maintained by user.

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