sap bpc 如何幫助集團型或上市櫃公司 遵循 ifrs 報...
TRANSCRIPT
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 2Internal
1.概覽
i. 集團公司財務合併報表過程中遇到的技術挑戰
ii. SAP BPC 解決方案概覽
2.BPC IFRS Demo 系統操作展示
i. 合併準備流程
ii. 資料收集流程
iii. 合併執行流程
大綱
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 3Internal
1.概覽
i. 集團公司財務合併報表過程中遇到的技術挑戰
ii. SAP BPC 解決方案概覽
2.BPC IFRS Demo系統操作展示
i. 合併準備流程
ii. 資料收集流程
iii. 合併執行流程
提綱
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 4Internal
集團公司遵循 IFRS 財務報表時遇到的挑戰
1. 平行報表( Parallel reporting)
2. 集團級的調整(Top-side adjustments)
3. 財報合併引擎和商務準則(Consolidation engine and
business rules)
4. 財報對外披露和其他注釋(Disclosures and commentary)
5. 易用的報表工具(Ease of report writing)
6. 與來源系統的整合(Integration with source systems)
7. XBRL數據互動(Interactive data (XBRL))
8. 內控流程自動化(Automated internal control processes)
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 5Internal
快速可靠的合規
內含財務專業知識以配合財務方面監管(包括財務合併中的最佳實踐)
對業務使用者而設的詳細流程講解和引導
動態配置功能,可根據不同會計準則要求,輕鬆做專門化的調整(e.g. Taiwan GAAP)
範圍全面
IFRS/GAAP 特定科目表
預定義的IFRS/GAAP合併規則、控制和計算工具
可以直接對外發佈的財務報表
IFRS Starter Kits of BPC
業務計畫和合併 – IFRS 應用包
確保IFRS合規
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 6Internal
SAP BPC 解決方案 – (1) 配合各國多種會計準則的平行報表
條件:在單一的資料庫儲存資料,避免重複
具備足夠的機制來進行資訊分類
多維度 Dimensionality
多層次 Hierarchical views
多結構 Structures
多貨幣 Currencies
IFRS 細節舉例
固定資產的重估與折舊
衍生工具和衍生工具資產及負債的對沖類型(Derivative, Hedging)
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 7Internal
SAP BPC 解決方案 - (2) 集團級的調整
具有處理複雜計算的能力,可以保存和執行多種合併,以及運用不同的格式產生報表
以本地的會計準則保存資料
創建會計分錄(journal entries)以生成 IFRS
特定報告(反之亦然)
計算自動化,並且保存多種調整彈性
全面的審計線索追蹤能力
IFRS 合併調整
在過渡期把過往的GAAP和現在IFRS數據作對比
在應用程式“內置”此等功能
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 8Internal
SAP BPC 解決方案 - (3) 財報合併引擎和準則
根據集團組織變更,輕鬆調整流程和處理方式
收購(Acquisition)
出售(Disposal)
內部合併(internal Merger)
組織以下的改變
股權百分比
合併比例
合併方式
對應IFRS 對集團架構的影響
比例計算方法(Proportional method ),等
可以根據財務人員的需要作設置、調整
針對新的法規要求,對財務合併時程的檔案和記錄要求也更為深入。
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 9Internal
SAP BPC 解決方案 - (4) 財報對外披露和其他附加資訊
配合客戶需求 - 在每一個儲存格中有附注功能
來源文字報告(Native text
reporting)
根據不同業務別的要求,產生具有保密功能的附件檔案。
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 10Internal
SAP BPC 解決方案 - (5) 易用報表工具
配合客戶需求 –在過渡期生成多個格式的報表:
報表配合不同會計準則間的核對
如:本地會計準則與 IFRS
IFRS報告的準則跟本地會計準則的分別
IAS 7 (現金流量表)不需要把淨現金流跟淨負債的改變做核對
具備同一個會計科目作不同命名的功能
IAS 1 要求的資產負債表條目命名跟現在本地會計準則有出入,如:
庫存: Stock = Inventories
固定資產: Fixed Assets = Property, Plant, and Equipment
彈性和強大的終端使用者報告功能,總部的財務合併團隊可以根據需要輕鬆生成和調整自身的報告/報表。
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 11Internal
SAP BPC 解決方案- (6) 與來源系統的整合
EPM 應用程式和來源系統的整合非常重要
在來源系統轉換到 IFRS 的過渡期內,提供高度的適應性和靈活性
在集團公司內部實現單一ERP或總帳系統難度較大
提供 flat files 或人工輸入之後,建立資料間的直接聯繫
加快上傳速度
避免錯誤
財務資訊管理軟體可以提供以下功能
商務用戶圖(Business user mapping)
原始資料追蹤(Drill back to origin)
全面審計線索跟蹤(Full audit trail)
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 12Internal
SAP BPC 解決方案 - (7) XBRL 互動數據
近期新規定:在美國上市公司,必須用XBRL生成財務報表
三年分階段的時間表 五百大公司(財年在2009年6月15號或以後結束)
所有其他大型企業(2010年開始)
所有其他企業(2011年開始)
XBRL出版將是IFRS過渡期的一個重要部分 很多專家認為:XBRL會幫助企業過渡IFRS
IFRS 相關最終裁決以前,要求上市公司把IFRS分類最終化(Finalized IFRS taxonomy anticipated)
但同時另一個挑戰是,XBRL的出版規定跟IFRS合規本身是分隔的
所以,提早考慮 XBRL 出版的要求,可以使IFRS 的過渡變得簡易,同時在過渡完成以後,可以減低後續維護成本。
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 13Internal
SAP BPC 解決方案 - (8) 內控流程自動化
內控流程自動化的好處:
• 嵌入財務合併和報告流程
• 代替人工作業
• 在及時和成本效益前提下符合合規的任務
• 優化運行效率
• “治理、風險與法規遵循”(GRC)應用程式提供一個以風險控制為基礎的方法
• 以上功能幫助減少合規總成本
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 14Internal
1.概覽
i. 集團公司財務合併報告過程中遇到的技術挑戰
ii. SAP BPC 解決方案概覽
2.BPC IFRS Demo 系統操作展示
i. 合併準備流程
ii. 資料收集流程
iii. 合併執行流程
提綱
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 15Internal
標準帳戶藍圖(Standard Chart of Account)
在財務帳戶裡面,您可以透過編碼的第一個字母迅速明白會計的分類,如:A for
assets (資產), E for equity (股權), L for liabilities (負債),以及 R for
result (net income) (結果 –淨收入)。帳戶的總和(Total)以編碼最後一個字母“T ”來表示。
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 16Internal
資料登錄表格 (Excel格式)
在匯報單位層面的資料登錄以手動輸入,或以資料載入,通過預定義的方式,動態輸入表格。表格座落於程式中的“Consolidation and Disclosures”欄內。
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 17Internal
合併準備流程
提供商業流程的圖表,以方便準備合併流程,同時引導各業務部門的終端使用者設置和改變自身的所有權和工作範圍。
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 18Internal
資料收集流程
引導各業務部門使用者使用資料收集流程,以及個別的資料登錄表格。
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 19Internal
合併執行流程
提供商務流程藍圖,方便合併執行,引導業務部門終端使用者執行合併流程,資料分析以及交付財務報表。
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 20Internal
IFRS 報告:損益表
Current selection CATEGORY: Actual from GL CONSOLIDATION
TIME: 2009 TOTAL
ENTITY: Total All Entities
Linked reports CONSOSCOPE: My Consolidation Scope
Breakdown by entity AUDITID: Total Adjusted
Breakdown by AuditID Income Statement
Income Statement by entity INDEX(DocNameTrans,2,MATCH(WorkLang,LangHeaders))
Income Statement by AuditId
<...>
YTD PERIODIC
YTD Periodic
R1100 Sales blk 0 0
R199T Sales blk 0 0
R2110 Cost of sales blk
R219E Intercompany eliminations (Cost of Sales) blk
R299T Cost of sales blk
R319T Gross margin blk 0 0 R329T Distribution costs blk
R339T Administrative expenses blk
R349T Other operating income and expenses blk (800) (800)
R399T Operating profit blk (800) (800)R419T Financial result blk 0 0
R4300 Share of profit of Associates blk
R499T Profit before tax blk (800) (800)
R519T Tax blk
R609T Profit from continuing operations blk (800) (800)
R619T Profit from discontinued operations blk
R709T Net profit blk (800) (800)
R899T Group income blk (800) (800)
R7110 Non-controlling interest income blk
4/8/2009R1100 Sales
Income Statement
22Depth level
Autofit columns
Hide Keys
GO
English
8
Indent Max.
level
found:
Refresh
Format by Style
Select by Style
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 21Internal
IFRS 報告:資產負債表
Current selection CATEGORY: Actual from GL CONSOLIDATION
TIME: 2009 TOTAL 12/1/2009
ENTITY: Total All Entities
Linked reports CONSOSCOPE: My Consolidation Scope
Breakdown by entity AUDITID: Total Adjusted
Balance Sheet by entity Balance SheetBalance Sheet by AuditID INDEX(DocNameTrans,2,MATCH(WorkLang,LangHeaders))
Balance Sheet by Flow
Debit - Credit Ledger
F00 F99
Opening position Closing position
A199T Non current assets 63,221,855 63,977,991
A299T Current assets 29,882,556 29,807,123
A3000 NC assets and disposal groups held for sale 1,800 2,000
A999T Total assets 93,106,211 93,787,114
E199T Capital and reserves 51,915,459 54,062,514
E299T Non-controlling interest NCI
E999T Total Equity 51,915,459 54,062,514
L399T Non current liabilities 20,999,618 21,287,231
L499T Current liabilities 20,190,634 18,436,869
L5000 Liabil. Incl. in disp. groups class. as held for s 500 500
L989T Total liabilities 41,190,752 39,724,600
L9E9T Total Equity and liabilities 93,106,211 93,787,114
A1122 Patents, trademarks and other rights,
Impair.
3
Go1
English
Depth level
Indent
Offset Liabilities
Hide Keys
Autofit columns
Max.
level
found:
Balance Sheet
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 22Internal
IFRS 報告:現金流
Current selection CATEGORY: Actual from GL CASHFLOW
TIME: 2009 TOTAL
ENTITY: Total All Entities
Linked reports CONSOSCOPE: My Consolidation Scope
Breakdown by entity AUDITID: Total Adjusted
Ledger Cash Flow Statement
CFS by entity INDEX(DocNameTrans,2,MATCH(WorkLang,LangHeaders))
<...>
<...>
YTD PERIODIC
YTD Periodic
C1109T Net income of the period 13,811,521 13,811,521
C1110 Elimination of income taxes 551,991 551,991
C1129T Elim. of depreciation and provisions (2,237,414) (2,237,414)
C1130 Elim. of income from associates (262,383) (262,383)
C1140 Dividends received from associates 131,191 131,191
C1145 Fair value gains / losses (65,044) (65,044)
C1159T Elimination of capital gains or losses 10,000 10,000
C1170 Interest charges 81,380 81,380
C1175 Interest and dividends income (4,094,809) (4,094,809)
C1180 Other revenues & exp. without effect on cash flow
C2299T Changes in working capital 8,614,741 8,614,741
C3099T Cash generated from operations 16,541,174 16,541,174
C3100 Income tax paid (2,930,910) (2,930,910)
C4999T Net cash from operating activities 13,610,265 13,610,265
C5110 Consolidated securities investment (2,099,063) (2,099,063)
C5115 Cash inflow due to incoming entities
C5120 Disposal of consolidated companies 4,051,603 4,051,603
C5125 Cash outflow due to outgoing entities (783,893) (783,893)
C5130 Effect of restructuring (merger) 783,893 783,893
C5140 Effect of change in consolidation method 414 414
C5145 Effect of change in consolidation percentage
C5199T Effect of changes in group structure 1,952,955 1,952,955
C5210 Purchase of intangible assets (net of receivables) (17,323,174) (17,323,174)
C5220 Purchase of PPE (net of receivables) (7,026,073) (7,026,073)
C5299T Purchase of tangible and intangible assets (24,349,247) (24,349,247)
C5305 Purchase of investment property
C5310 Purchase of financial assets (27,684,739) (27,684,739)
C5410 Disposal of intangible (net of receivables)
C5420 Disposal of PPE (net of receivables) 187,889 187,889
C5499T Disposal of PPE and intangible 187,889 187,889
C5505 Disposal of investment property
C5510 Disposal of financial assets 10,504,082 10,504,082
C5520 Sale of disposal groups
C5610 Changes in current investment (1,461,994) (1,461,994)
C5710 Interests received 711,450 711,450
C5810 Dividends received 3,383,359 3,383,359
C5999T Net cash from investing activities (36,756,245) (36,756,245)
C6100 Increase (decrease) in capital 14,400,576 14,400,576
C6200 Disposal (purchase) of treasury shares (net) (1,000) (1,000)
C6300 Proceeds from issue of long term debt 9,350,485 9,350,485
C6400 Repayments of long term debt (1,118,361) (1,118,361)
C6500 Changes in current debt
C6600 Interest paid (81,380) (81,380)
C6700 Dividends paid (680,078) (680,078)
C6999T Net cash from financing activities 21,870,242 21,870,242
C7100 Effect of foreign exchange rate change (1,214,464) (1,214,464)
C7200 Effect of change in accounting methods (59,686) (59,686)
C8999T Movement in cash and cash equivalents (2,549,889) (2,549,889)
C8100 Opening cash position 7,331,717 7,331,717
C8200 Closing cash position 4,781,828 4,781,828
Net Cash Variation (2,549,889) (2,549,889)
Difference 0 0
12/1/2009C5125 Cash outflow due to outgoing entities
Cash Flow Statement
GO
English
3
4
Depth level
Indent
Hide Keys
Autofit columns
Max.
level
found:
Refresh
Format by Style
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 23Internal
IFRS 報告:股權
Current selection CATEGORY: Actual from GL CONSOLIDATION
TIME: 2009 TOTAL
ENTITY: Total All Entities
Linked reports CONSOSCOPE: My Consolidation Scope
Breakdown by entity AUDITID: Total Adjusted
Ledger Consolidated Equity Statement
Contribution by entity INDEX(DocNameTrans,2,MATCH(WorkLang,LangHeaders))
<...>
<...>
F00 F05 F06 F10 F30 F40 F55 F60 F70 F80 FSCP F90 F98 F99
Opening
position
Net income
allocation N-1
Gross
dividends paidNet income Decrease
Subscription to
capital
inc./dec.
Fair value
Change in
accounting
policies
Restructuring
Foreign
exchange
gain/loss
Generic Scope
variation
Change in
consolidation
method
Outgoing
entitiesClosing position
E1110 Capital 7,622,451 770,444 8,392,895
E1210 Share premium
E1310 Revaluation and other reserves 6,679,560 7,335 80,000 (80,000) 6,686,895
E1320 Hedging reserves 131 131
E1330 Def. taxes recognized in equity
E1379T Other reserves 6,679,691 7,335 80,000 (80,000) 6,687,026
E1340 Cumul. transl. differences - reserves - Group 132 (14,542,262) 1 8 (14,542,121)
E1342 Cumul. transl. differences - income - Group (225,216) (1,568,609) 359 7 (1,793,459)
E139CR Cumul. translation difference - reserves - Total (1) (46,877) 306,102 0 259,224
E139CI Cumul. translation differences - Income - Total 109,877 46,877 (18,838) 43,759 (547) (36) 181,092
E1389T Translation differences (115,208) 0 (18,838) (15,761,010) (187) (21) (15,895,264)
E139T Other group reserves 6,564,484 (11,503) 80,000 (15,761,010) (187) (21) (80,000) (9,208,238)
E1410 Treasury shares (800)
E1500 Net income for the period 1,113,380 (177,840) 10,017,181 (809,793) (3,527) (122,220) 10,017,181
E150S Net income - Balancing account
E1510 Retained earnings 2,896,531 (152,445) (639,466) 2,104,620
E1520 Retained earnings - Group 27,440,318 1,143,605 (274,747) 3,241,283 8,640,346 (14,757) 134,058 (311,133) 1,311 (1,320) (1,555) 38,318,157
E159T Retained earnings 31,450,229 813,320 (274,747) 10,017,181 3,241,283 8,640,346 (14,757) 134,058 (311,133) (808,482) (644,313) (123,776) 50,439,958
E199T Capital and reserves 45,637,164 813,320 (274,747) 10,017,181 3,241,283 8,640,346 (11,503) (14,757) 214,058 (16,072,143) (808,669) 126,110 (203,776) 49,623,816
E2110 Non-controlling interest reserves and retained ear 18,352,318 (376,020) (405,331) 810,321 5,760,230 (22,136) 33,514 311,133 328 (328) (389) 24,043,829
E2120 Cumul. transl. diff. - Reserves - NCI 76 (6,877,248) (6,877,172)
E2122 Cumul. transl. diff. - Income - NCI 68,489 (812,542) 188 2 (743,863)
E2130 Revaluation and other reserves - Non-controlling i 1,669,890 4,890 20,000 (20,000) 1,674,780
E2140 Hedging reserves - Non-controlling interest 197 197
E2150 Def. taxes recognized in equity - Non-controlling
E2160 Treasury shares - Non-controlling interest (200)
E2170 Non-controlling interest income (342,526) 3,794,340 372,493 588 (30,555) 3,794,340
E299T Non-controlling interest NCI 19,748,444 (376,020) (405,331) 3,794,340 810,321 5,760,230 4,890 (22,136) 53,514 (7,378,657) 373,009 262 (50,944) 21,891,911
E1110 Capital
Go
English
7
Indent
Hide Keys
Autofit columns
Max.
level
found:
Format by style
Consolidated Equity Statement
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 24Internal
資產負債表條目細分分析(彙報單位和分單位等級分析)
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 25Internal
驗證報告(Validation Reports):資料一致性儀表板
資料一致性儀表板提供一個合併流程的全面概觀,包括主資產負債表和子公司之間交易的對帳控制。系統可以在集團層面,或從子公司層面抽出資料。另外,資料也可以在合併或本地層面匯出。
© 2016 SAP SE or an SAP affiliate company. All rights reserved. 26Internal
SAP BPC 合併小結
• 與SAP ERP系統的整合;財務合併與業務計畫能運行在同一平台
• 靈活的合併調整與模擬,滿足集團戰略發展與SBU組織結構的調整
• 內嵌標準的IFRS導入範本與流程,滿足合規要求,降低導入的成本與風險
• 友善且易用的操作介面與報表功能(類似 Excel操作)
© 2016 SAP SE or an SAP affiliate company. All rights reserved.
Thank you 與 SAP 台灣保持連結
免費諮詢專線: 0800-885-989#100
線上洽談: http://bit.ly/1I3Hgrr
加入 SAP 官方粉絲頁
訂閱 SAP Youtube 頻道
造訪 SAP 官方網頁