Posting Journal Instructions

Return to Financial Consolidation Model Overview.

Consolidation rules apply consolidation measures by processing data into automated journal entries posted to the fact cubes of the Consolidation or the Segment Consolidation ledger. The consolidation rule lines query or transform values for version, period, scope, and ledger for which the consolidation procedure is executed combined with pairs of a reporting entity and partner entity.

The posting journal instructions define how these datasets are converted into automated journal entries. The following header fields of the journal entry can be defined:

  • PJ.Name

  • PJ.Description

  • PJ.Balance Constraint

Each consolidation rule line (and each line detail) has its own posting journal instructions. If the consolidation rule line is a parameter or an intermediate result that should not be included in the journal entry, the instructions for this line can be left empty.

The instructions define the following line fields:

  • Description

  • Legal Entity

  • Partner Entity

  • Cube

  • Account

  • Transaction Type

The values from the rule lines (and line details) are debited or credited depending on the source data and the Factor parameter of the consolidation function (Eliminate or Recognize).

Any value can be transformed into a single or two journal entry lines. The optional second journal entry line uses the value with a flipped sign (a debit value becomes credit and vice versa). This is useful to reclassify values, e.g., from one account or transaction type to another.

Keywords

Many posting journal instructions can use keywords and regular text to define the header or line fields. When the journal entry is created, these keywords are automatically replaced by data from the consolidation rule or from the consolidation function.

  • NAME: Name of the consolidation rule

  • SCOPE: Element name of the current scope

  • HOLDING: Element name for the current scope's holding entity

  • LEGAL_ENTITY: Element name of the legal entity

  • PARTNER_ENTITY: Element name of the partner entity

  • LEGAL_ENTITY_ID_NAME: ID_Name attribute of the legal entity

  • PARTNER_ENTITY_ID_NAME: ID_Name attribute of the partner entity

  • BS_ACCOUNT: Element name of the BS Account dimension as defined by the consolidation rule line detail.

  • PNL_ACCOUNT: Element name of the PnL Account dimension as defined by the consolidation rule line detail.

  • ACCOUNT: Element name of the account dimension as defined by the consolidation rule line detail.

  • CLEARING_ACCOUNT: Element name of the account dimension as defined by the Clearing Account attribute of the eliminated account.

  • TRANSACTION_TYPE: Element name of the transaction type dimension.

The following table shows which keywords can be used in which fields:

Keyword Header Field Line Field
PJ.Name PJ.Description Description Legal Entity Partner Entity Account Transaction Type
NAME ✔ ✔ ✔        
SCOPE ✔ ✔ ✔        
HOLDING ✔ ✔ ✔ ✔ ✔    
LEGAL_ENTITY ✔ ✔ ✔ ✔ ✔    
PARTNER_ENTITY ✔ ✔ ✔ ✔ ✔    
LEGAL_ENTITY_ID_NAME ✔ ✔          
PARTNER_ENTITY_ID_NAME ✔ ✔ ✔        
BS_ACCOUNT           ✔  
PNL_ACCOUNT           ✔  
ACCOUNT           ✔  
CLEARING_ACCOUNT           ✔  
TRANSACTION_TYPE             ✔

Updated November 4, 2024