PnL Account Dimension (Financial Consolidation)

Return to Financial Consolidation Model Overview.

Elements in the PnL Account dimension comprise account hierarchies in the financial statements for the profit and loss statement, the total comprehensive income statement. It also contains the breakdown for non-controlling interests. t. You can configure the PnL Account dimension to meet 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 hierarchies 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. Usually there is at least one hierarchy with the profit or balance sheet result as its topmost aggregation. You can set up parallel hierarchies to provide multiple views of the profit or loss. The financial consolidation model computes Profit (loss), attributable to owners of parent by subtracting the non-controlling interests portion from the profit or loss.

The PnL 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 on this name. (string)
ID_Name	Technical element name of the account 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 on this name. (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 `Income` and `Expenses`. If other values are stored, such as statistical figures or KPIs, then this attribute must be empty. (string)
Conversion Type	Defines which exchange rate is used curing currency conversion. Valid values are base elements of the `Conversion Type` dimension, e.g. `Average`, `Month End`, `Month Start`, 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.
Intercompany	Indicates whether the account contains intercompany relations. Valid values are: `0`: The account does not have intercompany relations `1`: The account may 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.Income, ElimX.Income, Elim.Expenses, ElimX.Expenses, 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 that 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	Indicates which rule is implemented on 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
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.
Aggregation Type	Semi-additive measure behavior. (string) Valid values are: (empty): Regular additive behavior `First`: First child `Last`: Last child `Avg`: Average of children
Separate Statement	Exposed on the separate financial statement reports.
Consolidated Statement	Exposed on the consolidated financial statement reports.
Segment Statement	Exposed on the Operating financial statement reports.
Region Statement	Exposed on the Geographical financial statement reports.

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

All PnL Accounts
~
Unassigned

The following accounts must be placed in configuration folder in settings:

Account	Value from sample configuration	Descrition
pnl_account_1	305000	Top level account for the profit and loss statement in reports. Must be an element from from PnL Account dimension (string).
pnl_account_2	330000	Parent element of "Profit (loss), attributable to" to be shown on reports. Must be an element from from PnL Account dimension (string).
pnl_account_3	405000	Top level account for the total comprehensive income statement in reports. Must be an element from from PnL Account dimension (string).
pnl_account_4	420000	Parent element of "Comprehensive income attributable to" to be shown on reports. Must be an element from from PnL Account dimension (string).
pnl_account_5	510000	Parent element of KPIs to be shown on reports. Must be an element from from PnL Account dimension (string).
pnlandbs_account2	PnL.300000	Entry element for DynaRange in report Cash-Flow Mapping depending on selection of pnlandbs_account_regex1 (string).
pnlandbs_account_regex2	^(?!BS.Unassigned\|BS.~\|BS.Check\|BS.900000\|BS.910000\|BS.Debit Credit Shift Accounts\|BS.~\|BS.[A-Z]\|PnL.Unassigned\|PnL-~\|PnL.500000\|PnL.510000\|PnL.~).*$	Regex for DynaRange in report Cash-Flow Mapping (string).

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

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

Updated September 27, 2024