The Scope of Consolidation report shows business relations within the Scope of Consolidation cube, allowing you to view and customize these relations, adapting them to your financial consolidation structure as it grows and develops. The upper two tables in the scope of consolidation report are scope-neutral (their content stay the same regardless of scope), while the tables below them are scope-specific (their content changes based on their specific scope).
The report heading updates dynamically as various reporting options are selected. Below it shows the scope for
The logo can be changed in Administration; see Configuring Design Elements for more on report design.
You can select your base elements in the ComboBoxes below the report heading:
Version dimension separates actual figures from planning figures, see full article. The
Month_YTD dimension accumulates float values from the beginning of the calendar year to the current date, while respectively holding the final figure for stock values. The
Copy From button gives you the possibility to copy the parameters from a previous
Month_YTD element, i.e.
Direct Ownership Rate
The rows and columns display the same business entities. The rows show the entities in the role of investors; the columns show the entities in the role of investees. The intersecting cells show the relationship of the two business entities in terms of direct ownership.
The following diagram uses the sample data to explain different parts of the report:
In terms of direct business ownership, we can see that
90 (Bikers Best) has 100% direct ownership over business entities
13, and 50% direct Ownership of
16 (Bikers Best Nippon). Read more about different business relations here. Business entity
17, in turn, owns 80% of business entity
12. This means the holding company
90 indirectly owns business entity
12 at a rate of 80%. You can read more about business relationships under the scope of consolidation here.
The next table shows the tax rate for each business entity:
A 30% tax rate is given as an example for all entities above. It is important to note, however, that each cell containing a tax rate percentile is an independent input field. The key user inserts a figure estimating the tax withholdings for each business separately. These figures may vary from one business entity to the next and only serve as an approximation of the final taxes that will be withheld.
The Total Group table depicts the full scope of consolidation. Click on the Holding cell to open the drop-down menu from which you can select the holding company.
The rows in the table correspond to the five measures of the scope dimension (read the details about them here). They are described below:
|Direct Ownership Rate||Percentage of business owned directly by the holding (read only).||Any value stored in the
|Indirect Ownership Rate||Percentage of business owned indirectly, through other business relations.||Any value stored in the
|Total Ownership Rate||Combined direct and indirect ownership rate (read only).||The aggregation of the direct and indirect ownership values stored in the
|Holding||Only applies to the total holding company and is always 100% (read only).||Value stored in the
Signifies how a specific entity is included in the scope (read/write). Clicking the cell reveals a drop-down menu with four options:
|Value stored in the
The subgroup table(s) will follow the same principles of the Total Group with a more limited scope. You will therefore likely see a reduction in columns. The sample data depicted in the diagram have two subgroups
EU. The table for
AMER is shown below:
You can see that it corresponds with the diagram (Holding
11 with a 70% direct ownership of