This Step executes the proportionalization of the L08 TBs in the layer 09.
Set Selections
The Selections are Saved as L09 and Opening Select (please refer to Overview Section).
In the following steps the Proportionalization happens as a*b where a is the Conso Value cube (refer to L08) and b is the Consolidation (%) RU cube that has been calculated in the Definition of Consolidation Area and Method Step.
RUs at EXIT method are zeroed : the assumption is that no TBs are imported in the current FY if the RU is in the current FY consolidated at EXIT Method (that means that the Ownership% at EoPFY (End of Previous Fiscal Year) is 0.
Nevertheless if for reporting purposes some residual balances must be loaded these will be zeroed during L09 calculation.
NOT Movement Accounts
ZNA Accounts and CLO Movement are selected.
TBs are proportionalized or zeroed (please see above) using the Current FY Consolidation %.
Movement Accounts proportionalization (Step 1)
MOV and STM Accounts and MOVs are selected.
> OPE and PAL are excluded since they must not be proportionalized : remember that OPE is the CLO of the PFY !! and the PAL is calculated upon it
> CCA and OCV are excluded since they are recalculated later in the same procedure
MOVs are proportionalized (red cells) using the Previous FY Consolidation %
CCA and OCV Calculation (step 2)
- CCA Mov is calculated as SUM(Movs+EDs-PAL) * (CFY Consolidation% - PFY Consolidation%)
- OCV Mov is calculated as SUM(OPE+PAL) * (CFY Consolidation% -PFY Consolidation%)
TBs The intent is to highlight, using two different movements (CCA and OCV), the effect of the change in scope on Opening Balances (OPE and PAL) which are the result of the PFY actions, and on all the other Movements which are occurring during CFY.
Attention ! CCA for RU @Exit is zeroed. All the change of scope effect is highlighted on OCV as -(OPE)
CLO Calculation (step 3)
ClO Movement is re-calculated as OPE + MOVs