Return to Financial Consolidation Model Overview.
Elements in the Transaction Type dimension explain all transitions throughout a period, beginning with the opening balance, over movements and foreign exchange differences, and ending with the closing balance.
The Balance Sheet cube features multiple ways to store data: Storage of opening balance and changes, Storage of end-of-period values, and Movement Schedules.
Storage of opening balances, movements, and foreign exchange differences
The opening balance at the beginning of the fiscal year is stored in the T000 (Opening) element. All movements are stored in several elements in the range T001 - T799. There is a special series of elements responsible for the storage of foreign exchange differences called FXDiff elements. Those are T805 for foreign exchange differences between opening and closing balance, T806 for foreign exchange differences between movements and closing balance, and T807 for foreign exchange differences between historic amounts and closing balance. These elements are rule calculated and sum up to T801. The T999 (Closing) element shows the aggregated closing balance at the end of each period.
The same values can also be stored separately in a more detailed way for the assets schedule.
In this case, the opening balances are stored additionally in T002 (Gross carrying amount, opening), T003 (Accumulated depreciation and amortisation, opening), and T004 (Accumulated impairment, opening). The movements are stored in T852 (Gross carrying amount, movements) descendants, T853 (Accumulated depreciation and amortisation, movements) descendants, and T854 (Accumulated impairment, movements) descendants. Foreign exchange differences are stored in T811 (Gross carrying amount, FXDiff, opening), T812 (Gross carrying amount, FXDiff, movements), and T813 (Gross carrying amount, FXDiff, historic) summing up to the total T802. The closing elements are T999 (Closing), T992 (Gross carrying amount, closing), T993 (Accumulated depreciation and amortisation, closing), and T994 (Accumulated impairment, closing).
If the changes are not available by individual movements but only as a netted change, this can be stored in T299 (Increase (decrease) through other changes).
Manual input of end-of-period values
Transaction Type Dimension offers the possibility to input end-of-period values directly. For this purpose, T998 (Closing (entry)) element is used. Based on the input, movements are calculated from T000 (Opening) and written to T851 (Delta from Closing (entry)).
Example:
All movements are available simultaneously and can be mixed with one another. The dimension contains the following elements:
|
Element |
Definition |
|
|
Stored opening balance at the beginning of the fiscal year. (numeric) |
range T001 - T099 |
Reserved for the Financial Consolidation model to store consolidation results near the beginning of the fiscal year. |
|
range |
Usable for custom configuration. |
|
|
Foreign exchange differences on converted currencies, this element has been renamed to |
T801 FXDiff
|
This is a consolidated element showing the total amount of foreign exchange differences. This element replaced the former T800. |
T805 FXDiff, opening
|
Foreign exchange differences between opening and closing balances for all accounts with non-historic conversion type. This is rule calculated. |
T806 FXDiff, movements
|
Foreign exchange differences between movements and closing balances for all accounts with non-historic conversion type. This is rule calculated. |
T807 FXDiff, historic
|
Foreign exchange differences between historic and closing balances for all accounts with historic conversion type. This is rule calculated. |
|
|
Subtotal of all movements increasing the balance from bookings of the general ledger. It should always be a positive amount. (aggregated, numeric) |
T829 Total increase (decrease)
|
Subtotal of all movements, which may either increase or decrease the balance from general ledger bookings. It can be a positive or a negative amount. (aggregated, numeric) |
|
|
Subtotal of all movements decreasing the balance from general ledger bookings. It should always be a negative amount. (aggregated, numeric) |
T850 Movements
|
Total of all transactions from |
T851 Movements from Closing (entry)
|
Changes between the current and previous period calculated from the values on |
T855 Movements Transactions
|
Total of all transactions from |
|
range |
Reserved for the Financial Consolidation model to store consolidation results near the ending of the fiscal year. |
T997 Closing (information purposes)
|
Storage to submit a closing balance in addition to opening and movements. This does not affect any of the other elements but can be used for plausibility checks. |
T998 Movements from Closing (entry)
|
Stored end-of-period values. (numeric) |
T999 Closing
|
Closing balance at the end of each period. (aggregated, numeric) |
T002 Gross carrying amount, opening
|
Stored gross carrying an opening balance at the beginning of the fiscal year. (numeric) |
T852 Gross carrying amount, movements
|
Total of all transactions from T852 descendants Movements Transactions |
T802 Gross carrying amount, FXDiff
|
This is a consolidated element showing foreign exchange differences on gross carrying amount. |
T811 Gross carrying amount, FXDiff, opening
|
Foreign exchange differences on gross carrying amount between opening and closing balances for all accounts with non-historic conversion type. This is rule calculated. |
T812 Gross carrying amount, FXDiff, movements
|
Foreign exchange differences on gross carrying amount between movements and closing balances for all accounts with non-historic conversion type. This is rule calculated. |
T813 Gross carrying amount, FXDiff, historic
|
Foreign exchange differences on gross carrying amount between historic and closing balances for all accounts with historic conversion type. This is rule calculated. |
T992 Gross carrying amount, closing
|
Gross carrying a closing balance at the end of each period. (numeric) |
T003 Accumulated depreciation and amortisation, opening
|
Stored Accumulated depreciation and amortisation opening at the beginning of the fiscal year. (numeric) |
T853 Accumulated depreciation and amortisation, movements
|
Total of all transactions from T853 descendants of T853 Accumulated depreciation and amortization, movements. |
T803 Accumulated depreciation and amortisation, FXDiff
|
This consolidated element shows foreign exchange differences on accumulated depreciation and amortisation. |
T814 Accumulated depreciation and amortisation, FXDiff, opening
|
Foreign exchange differences on accumulated depreciation and amortisation between opening and closing balances for all accounts with non-historic conversion type. This is rule calculated. |
T815 Accumulated depreciation and amortisation, FXDiff, movements
|
Foreign exchange differences on accumulated depreciation and amortisation between movements and closing balances for all accounts with non-historic conversion type. This is rule calculated. |
T816 Accumulated depreciation and amortisation, FXDiff, historic
|
Foreign exchange differences on accumulated depreciation and amortisation between historic and closing balances for all accounts with historic conversion type. This is rule calculated. |
T993 Accumulated depreciation and amortisation, closing
|
Gross carrying the closing balance at the end of each period. (numeric) |
T004 Accumulated impairment, opening
|
Stored Accumulated impairment opening at the beginning of the fiscal year. (numeric) |
T854 Accumulated impairment, movements
|
Total of all transactions from T853 descendants of T853 Accumulated depreciation and amortization, movements. |
T804 Accumulated impairment, FXDiff
|
This consolidated element shows foreign exchange differences on accumulated impairment. |
T817 Accumulated impairment, FXDiff, opening
|
Foreign exchange differences on accumulated impairment between opening and closing balances for all accounts with non-historic conversion type. This is rule calculated. |
T818 Accumulated impairment, FXDiff, movements
|
Foreign exchange differences on accumulated impairment between movements and closing balances for all accounts with non-historic conversion type. This is rule calculated. |
T819 Accumulated impairment, FXDiff, historic
|
Foreign exchange differences on accumulated impairment between historic and closing balances for all accounts with historic conversion type. This is rule calculated. |
T994 Accumulated impairment, closing |
Accumulated impairment, closing balance at the end of each period. (numeric) |
IntA.T999 Intangible assets and goodwill at end of period and descendants
|
Used for reporting purposes; shows Intangible assets and goodwill at the end of the period. It can be depicted on the top level (IntA.T999) or separately for Balance at the end of the period (IntA.T992) and Accumulated depreciation/impairment, Balance at the end of the period (IntA.T993 + IntA.T994) |
InvP.T999 Investment property at end of period and descendants
|
Used for reporting purposes; shows Investment property at the end of the period and descendants. It can be depicted on the top level (IntP.T999) or separately for Balance at the end of the period (IntP.T992) and Accumulated depreciation/impairment, Balance at the end of period (IntP.T993 + IntP.T994) |
PPE.T999 Property, plant and equipment at end of period
|
Used for reporting purposes; shows Property, plant, and equipment at the end of the period. It can be depicted on the top level (PPE.T999) or separately for Balance at the end of the period (PPE.T992) and Accumulated depreciation/impairment, Balance at the end of the period (PPE.T993 + PPE.T994) |
The transaction type 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 |
The technical element name of the account as well as the readable name. If localized translations are provided |
|
Label |
The short version of the name, e.g., column heading. Localized translations can be provided. This attribute is visible in the report. There is no hard-coded behavior implemented on this name. (string) |
|
Conversion Type |
Defines which exchange rate is used during currency conversion. Valid values are base elements of the |
|
Aggregation Type |
Semi-additive measure behavior. (string) Valid values are:
|
See Fact Cube Using Currency Conversion (Financial Consolidation) and Configuration of Conversion Types.
Movement Schedules
Valid combinations between the Transaction Type dimension and the BS Account dimension are defined through movement schedules. Our sample data comes with five such movement schedules.
The five sample movement schedule are described below:
| Hierarchy | Name |
| SoCE.T999 | Changes in equity |
| BCmb.T999 | Business combinations |
| PPE.T999 | Property, plant and equipment |
| Prop.T999 | Property, plant and equipment |
| IntA.T999 | Intangible assets |
| InvP.T999 | Investment property |
Each movement schedule in the Transaction Type dimension is implemented as a parallel hierarchy. Each hierarchy is made from parent-child relations. The base elements in these hierarchies must be stored in the range T000 - T998. By sharing these base elements, the movement schedules are reduced to valid transaction types that re-use the same data as the T999 (Closing) element.
The consolidated elements in these hierarchies represent the reporting lines revealed on the reports. The lowest consolidated element should have only one child, which remains hidden from the report. This allows schedule-specific naming of the lowest reporting lines (e.g., Goodwill at the beginning of Period) while still sharing the data of the base elements (e.g., T000 (Opening)).
The Financial Consolidation model comes with an assortment of movement schedules. You may use these as is, modify them, or create new ones. Removing one of the above hierarchies will break its corresponding report.
Updated September 27, 2024