BS Account Dimension (Financial Consolidation)

Return to Financial Consolidation Model Overview.

Elements in the BS Account dimension comprise account hierarchies in the financial statement for the balance sheet. You can configure the BS Account dimension to meet the reporting and planning requirements for the Financial Consolidation model.

The base elements of this dimension are either single ledger accounts or reporting positions. These elements aggregate into the hierarchy used to form the reports. Account numbers should be used as elements; readable names should be stored in the Name attribute. This simplifies the import and export of financial data, minimizes the impact of amendments of the readable names, and allows you to use localized translations of the accounts. The top most hierarchy generally comprises Total Assets and the Total Equity and Liabilities. You can set up parallel hierarchies to provide multiple views of balance sheet figures.

The BS Account elements can be configured through their attributes:

Attribute	Description
Name	Readable name of the account. Localized translations can be provided. This attribute is visible in the report. There is no hard-coded behavior implemented in this attribute (string).
ID_Name	Technical element name of the article as well as the readable name. If localized translations are provided `Name` attribute, this attribute will also become localized. This attribute is visible in the report. There is no hard-coded behavior implemented in this attribute (string, calculated).
Description	Long text description of the account. This attribute can contain a definition of the amounts booked to the account or instructions for the planners. Localized translations can be provided (string).
Type	Valid values are `Assets` and `Liabilities` (Liabilities represent both equity and liabilities).
Conversion Type	Defines which exchange rate is used during currency conversion. Valid values are base elements of the `Conversion Type` dimension, e.g. `Average`, `Month End`, `Month Start`, `Historic` and `~`. Balance sheet accounts usually use currency conversion with month end or historic rates. Use `~` to suppress the currency conversion, e.g. for statistical figures like number of heads (string). See Fact Cube Using Currency Conversion (Financial Consolidation) and Configuration of Conversion Types.
FXDiff Account	FXDiff (foreign exchange differences) is the difference between the amount converted at historic rates and the value in local currency converted at month end rate. The attribute applies only to accounts with the historic conversion type. The attribute value must refer to a base element in the `BS Account` dimension.
Movement Schedule	The movement schedule is the subset of elements of the `Transaction Type` dimension that are valid for the account.
Intercompany	Indicates whether the account contains intercompany relations. Valid values are: `0`: The account does not have intercompany relations. `1`: The account can have intercompany relations. This flag is currently not used by the `Financial Consolidation` model. Custom reports or interfaces may take advantage of this attribute (numeric).
Consolidation Rule	Consolidation rule by which this account is eliminated in the financial consolidation procedure. This must be a base element of the Consolidation Rule dimension which is defined by one of the elimination rule functions (`Elim.Assets`, `ElimX.Assets`, `Elim.Liabilities`, `ElimX.Liabilities`, etc.). Must be empty if the account is not eliminated at all or eliminated by a consolidation rule which uses a fact selector. When this attribute is populated, the Clearing Account attribute must be populated, too.
Clearing Account	Another balance sheet account or profit and loss account, to counterbook the amount from the balance sheet account to. Both sides of a consolidation rule must be the same clearing account, so the amounts from the reporting entity and the partner entity balance out on this account. Must be empty if the account is not eliminated at all or eliminated by a consolidation rule which uses a fact selector. When this attribute is populated, the Consolidation Rule attribute must be populated, too.
Format	Number format for this account to be driven by the database: database formatting to be implemented in the near future (string).
PCalculation	Defines the calculation for the element; only for planning versions.
PCalculationDependencies	Indicates which cube is the source of transferred data; only for planning versions.
PTargetRestriction	Slice within one or more of the business dimensions receiving transferred data; only for planning versions. Example: `Transaction Type':{'T111','T112'}`
ACalculation	Defines the calculation for the element; only for the `Actual` version.
ACalculationDependencies	Indicates which cube is source of transferred data; only for `Actual` version.
ATargetRestriction	Slice within one or more of the business dimensions receiving transferred data; only for planning versions. Example: `Transaction Type':{'T111','T112'}`
DCS Check Account	Used to refer to another `BS Account` to be checked for the condition specified with the `DCS Condition` attribute (see below). If `DCS Condition` is not set, this attribute should be empty, too (reserved for future use).
DCS Condition	Used to specify a calculated debit-credit-shift account. Valid values are empty, `>=0`, and `<0` (reserved for future use).
DCS Data Account	Used to refer to another base-level `BS Account` to define the value of the debit-credit-shift account if the `DCS Condition` is met. If `DCS Condition` is not set, this attribute should be empty, too (reserved for future use).
Separate Statement	Exposed on the separate financial statement reports.
Consolidated Statement	Exposed on the consolidated financial statement reports.
Separate Movement Schedule Report	Name of the detail report that shows the movement schedule for the consolidated financial statement for this account. Example: Reports/Financial Consolidation Separate Property, Plant and Equipment.wss. It is left empty, if this account does not have a movement schedule report. (string)
Consolidated Movement Schedule Report	Name of the detail report that shows the movement schedule for the separate financial statement for this account. Example: Reports/Financial Consolidation Separate Property, Plant and Equipment.wss. It is left empty, if this account does not have a movement schedule report. (string)

Please note: Make sure you do not delete the following elements:

All BS Accounts
~
Unassigned

The following accounts must be placed in account settings:

Account	Value	Description
bs_account_assets	100000	Top level account for reports. Must be an element from BS Account dimension (string).
bs_accounts_equity	210000	Top level account for reports. Must be an element from BS Account dimension (string).
bs_accounts_kpis	910000	Parent element of KPIs to be shown on reports. Must be an element from BS Account dimension (string).
bs_account_liabilities	200000	Top level account for reports. Must be an element from BS Account dimension (string).
business_combinations_transaction_type	BCmb.T999	Transaction on business combinations (string).

Additionally, they must conform to the sign standard (see full article for more detail).

If you do not meet the above constraints, the implementation relying on them may no longer fully work.

For more details on the PCalculation, PCalculationDependencies, PTargetRestriction, ACalculation, ACalculationDependencies and ATargetRestriction attributes see the KPI Calculations (by Version) for Balance Sheet and Balance Sheet (Segment) Cubes article.

Updated March 19, 2024