貨幣類型和外幣評(píng)估

貨幣類型和外幣評(píng)估一.ControlAreaCurrencyTypeTcode:OX06|OX19|OKKP圖1是OX06的一個(gè)畫面,只要稍微做過COIMG的讀者都會(huì)非常熟悉.:Assignmentcontrol可選1->Controllingareasamesascompanycode和2(Cross-companycode).如果選1,Currencytype只能是10->公司代碼貨幣,這樣在接下來的OX19分配公司代碼給該控制區(qū)域時(shí),所以的公司代碼必須滿足三個(gè)條件:Currency所有公司代碼的本位幣(設(shè)置:OBY6)必須相同，顯然對(duì)于一個(gè)跨國(guó)集團(tuán)在全球各地都有業(yè)務(wù)可能永遠(yuǎn)不會(huì)使用Assignmentcontrol1.ChartofAccounts,運(yùn)營(yíng))會(huì)計(jì)科目表(設(shè)置:OB13)必須相同.Fiscalyearvariants(設(shè)置:OB29)的Period數(shù)必須相同(通常我們會(huì)使用相同的會(huì)計(jì)年度變式，盡管SAP似乎是說只要期間數(shù)相同就可以，意思是公司代碼A可使用Z1,12+4期間,445型的，公司代碼B使用Z2,也是12+4期間,SAP提供的K4),關(guān)于會(huì)計(jì)年度變式更詳細(xì)請(qǐng)參考本書的FI配置.如果選2,則分配到該控制區(qū)域的公司代碼只要滿足兩個(gè)條件就行:(1)科目表相同(2)會(huì)計(jì)年度變式相同(期間數(shù)相同,同1).[2]⑶:Currencytype通常選30(groupcurrency又稱Clientcurrency),Currency使用集團(tuán)貨幣，比如一家USA公司在全球有分公司，只使用一個(gè)控制區(qū)域，在此Currency設(shè)置USD.為什么通常不選比如20(Controllingareacurrency,通常)或其它Currencytype呢，這是因?yàn)镃urrencyandvaluationprofile(圖1*])我們可能會(huì)使用Groupcurrency作為ML平行評(píng)估的currencytype(我們知道ML可同時(shí)啟動(dòng)法定利潤(rùn)中心集團(tuán)三種評(píng)估你可為每種評(píng)估設(shè)置CurrencyType,詳細(xì)請(qǐng)參考ML配置).附加幾點(diǎn):⑴在ML配置時(shí)，你還可使用8KEQ改變CurrencyType和分配Currencyandvaluationprofile.對(duì)一個(gè)全國(guó)各地有分公司的大型國(guó)企，法定I利潤(rùn)中心I集團(tuán)評(píng)估都可使用RMB,對(duì)一跨國(guó)集團(tuán)可能涉及多種幣種,業(yè)務(wù)就會(huì)變得復(fù)雜得多,接下來會(huì)仔細(xì)討論.Assignmentcontrol有業(yè)務(wù)數(shù)據(jù)就不可隨意更改.二?FI和CO可使用的CurrencyType.:ControllingAreaCurrencyType注意圖2和圖1的區(qū)別，在圖2中‘Currencytype是20,同30不同的是,30的currency只能是clientcurrency(TcodeSCC4:跨Client的StandardCurrency,就是說在此設(shè)置的clientcurrency對(duì)整個(gè)client有效,你簡(jiǎn)單認(rèn)為:Clientstandardcurrency=groupcurrency),而20的Currency理論上是可隨意定義的，在圖2中是HKD,這樣CO憑證中的COAreacurrency就是HKD.圖2-[2]顯示了COarea可使用的6種CurrencyType.為了加深讀者對(duì)這些Currency的理解，我們看Co的兩個(gè)重要表(Tcode:SE16)⑴COSP:ExternalPosting,典型的數(shù)據(jù)是從FIposting過來.(2)COSS:InternalPosting,CO內(nèi)部過帳數(shù)據(jù),比如工單的作業(yè)確定，分?jǐn)傊剡^帳等．這樣一個(gè)case,companycode5100的本位幣HKD,OX06定義COAreacurrencytype30withUSD,現(xiàn)在使用RMB在第4期間支付一筆56元RMB某成本中心的服務(wù)費(fèi)用(該費(fèi)用科目建立了成本要素).在此涉及3種貨幣..記帳貨幣RMB,在SAP中又稱Transactioncurrency,Documentcurrency對(duì)應(yīng)COSP的WTG001-WTG016(對(duì)應(yīng)16期間)..公司代碼貨幣，通常所說的Localcurrency,公司級(jí)的報(bào)表貨幣，對(duì)應(yīng)WOG001-WOG016,Objectcurrency,它和Companycodecurrency有什么關(guān)系呢？.COAreacurrency對(duì)應(yīng)OX06定義的Currencytype30和CurencyUSD.對(duì)應(yīng)WKG001-WKG016.OB08exch.Rate定義:7HKD=1USD,8RMB=1USD(Exch.TypeM,USD是參考貨幣:OB07中設(shè)置).FIposting后同時(shí)產(chǎn)生CODoc(KSB1IKSB5可查看)查看COSP表.我們可看到圖3的畫面.Transactioncurrency金額56RMB,Objectcurency金額49HKD,COareacurr.金額7USD.圖3-[1]還顯示了Version是0(Actualversion).

DataBrowserrTabZeCOSPSelect.Entries 圖3i1'図遢Checktable... gQ站舒菲禹畫9冬段茲1更畫茴團(tuán)LEDOBJNRWRTTP'^ERSNKSTARVRGNGTWAERWTG004WOG004WKG0040KSCCGCCTR1401155021409COINRMB56.0043.007.00CO憑證使用了3種currency,TransactioncurrencylObjectcurrencylCOarecurrency.Objectcurrency和companycodecurrency的關(guān)系，SAP幫助上說：Ifallcompanycodeswhicharerelatedtoonecontrollingareaareusingthesamecurrencyas■thecontrollingarea,theobjectcurrencycanbefreelychosenbytheuser.所有companycode的local.Curr.和COareacurrency相同，可隨意定義ob：currency,請(qǐng)讀者思考在哪定義這objectcurrency?Ifthecompanycodesareusingdifferentcurrenciesasthecontrollingarea,theobjectcurrency■isfixlinkedtothecompanycodecurrency.如果分配到同一Oarea的companycodes的localcurr各異，Objectcurr.=Comp.Co.Curr.Anytransactionmayinvolvedifferentcurrenciesforeach.Exchangeratevaluationsaremadeatthetimeofthetransaction.回到上面付56RMB的實(shí)例COdoc.是從FIposting過來的OBA7定義FIdoc,Ex.ratetypeforforgncrncydocs為空表示默認(rèn)使用所謂的平均匯率xch.RateM,COdoc也就使用Exch.RateM,如果想更改COdoc.的exch.Rate,您會(huì)如何整？OK,COdoc表格也說了，Currencytype也講了，實(shí)例也舉了，問題也提了，如果你還不了解就不大應(yīng)該了.Sihiri:.ufiCjfjiiri: 山」乜2COArea1COArea2□*-e2除非一個(gè)超大的跨國(guó)集團(tuán)實(shí)在需要，我覺得一個(gè)中型跨國(guó)公司十幾個(gè)compaycode使用一個(gè)controllingareaSihiri:.ufiCjfjiiri: 山」乜2COArea1COArea2□*-e2除非一個(gè)超大的跨國(guó)集團(tuán)實(shí)在需要，我覺得一個(gè)中型跨國(guó)公司十幾個(gè)compaycode使用一個(gè)controllingarea最好,OBYC自動(dòng)科目設(shè)置都簡(jiǎn)化了.COArea1匚口」匚QJ己3Chsiri: ‘ClientClient:FICurrencyTypeSE16:V_T001A設(shè)置并行貨幣(圖4),盡管SAP說可以說設(shè)置倆Additionalcurrency,大都數(shù)情況下我們只能設(shè)置一個(gè)附加本位幣，使用TcodeOBS2看看所謂的standardledgerILegalledger的currency設(shè)置就知道(forFI-SPL,TcodeGCL2),實(shí)際看GLT0表(forSPL表是相關(guān)SPL的summarytable)，只有TSL01-TSL16->fortransactioncurrency,HSL01-HSL16->forlocalcurrency,KSL01-KSL16->forgroupcurrency默認(rèn)就這三組字段，而且從字段名稱看，SAP似乎鐵定是推薦你的parallelcurrency使用groupcurrency了.圖4,FI可使用的Currencytype5種.

1stlocal匸urrency匚「匚￥Type10匚ompany匚ode匚urren口匚urren匚yHKDValuationoLegalValuationERTypeMStandardtranslationataveragerateSrcecurr.1Translationtakingtransactioncurren匚yasabasisTrsDtetyp3Translationdate匚onnpany匚ode匚匚|門匚匚ird匚ameraHKLimited510030iGroupcurrency匚ljrrmn匚￥USD2ndI□匚ml匚urren匚丫匚「匚￥TypeValuationL』氣1WVfWFlKW件L』氣1WVfWFlKW件■HRil碼K冊(cè)IERType$ RestrictionsSrce匚urr.TrsDtetyp^ThTh]tslaTTailCrcyTyShorttext3rdI□匚ml匚urren匚yCrcyTypeValuation10304050605I匚ompany匚ode匚urren匚yGroupcurren3rdI□匚ml匚urren匚yCrcyTypeValuation1030405060讀者仔細(xì)看看圖4-⑴[2][3][4]⑸的意思,按F1就可,在設(shè)置FIledger(包括Ledger0->SE16:V_T001A和SPL->GLC2)的并行貨幣時(shí)我們默認(rèn)我們只能設(shè)置一個(gè)Additioinalcurrency,并且valuation也只是valuation0,SAP說可以使用2個(gè)additionalcurrency,估計(jì)是又要打啥補(bǔ)丁或通過SPL.當(dāng)我們?cè)噲D看FIdoc的行項(xiàng)目表時(shí)，我們又能發(fā)現(xiàn)BSEG-DMBE3確實(shí)是用來保存thirdcurrency數(shù)據(jù)的，所以要想使用3rdcurrency,SummarytableGLT0要update一下.BSEG-DMBTR:AmountinlocalcurrencyBSEG-WRBTR:AmountindocumentcurrencyBSEG-DMBE2:AmountinSecondlocalcurrencyBSEG-DMBE3:AmountinthirdcurrencyBSEG-PSWBT:AmountforupdatinginGeneralLedger您可以試著將圖4-[2]的valuation選1,或設(shè)置3rdlocalcurrency保存后用FB50記一筆帳,看有什么錯(cuò)誤出現(xiàn)？:SAP涉及的CurrencyType.你使用OMX6(更改CurrencyType文本)，該用的CurrencyType基本上集聚在這了.OperatingConcernCurrency圖5是KEA0的一個(gè)畫面.

BOB2United苗D￥孕□」EnvconmentIDataStructureAttributesCT疔Name10匚口BOB2United苗D￥孕□」EnvconmentIDataStructureAttributesCT疔Name10匚口mpanycodecurrency12 匚口171匚|,匚cdeGreyer匚trvaluationStatusCompanycodecvnencyOpCcnrerncrqf;ftCtrv^tjadonComp.CDd&crcy,PrCtr旳MonOperatingconcerncurrency0口匚口門匚eincrcyjPrCtrvaluationCanocrdGroupOperatingConcainCCCP在此啟動(dòng)了2個(gè)currencytype(最多可使用4currencytype),Operatingconcerncurreny和companycodecurrency這樣，產(chǎn)生PAdoc會(huì)有兩條記錄，一條currencytype是BO,一條是10,這樣的好處是你將OCcurrency設(shè)成集團(tuán)貨幣可以根據(jù)groupcurrency分析,同時(shí)又根據(jù)companycodecurrency分析各公司的利潤(rùn).啟動(dòng)更多的currencytype意味著數(shù)據(jù)量的成倍激增.(5)Profitcentercurrency圖6是0KE5的一個(gè)畫面‘valuationview是legalvaluation,使用的currencytype是30,profitcenterlocalcurreny是USD(Profitcenter可看成是”特殊的”SPL,ledger8AI8Z).女口果在ML要使用profitcentervaluation,此處valuationview要選2profitcentervaluation.一個(gè)問題：0legalvaluationllgroupvaluationl2Profitcentervaluation,究竟是什么意思，和currencytype有什么密切關(guān)系？(6)MLcurrencyOB07：OBBS：OB08：OBA1->KDF|OB09LocalCurrency(companycode)TransactionCurrencyGroup(client)CurrencyGlobalCompanyCurrencyHardCurrency(countrylevel)IndexCurrency(countrylevel)美元國(guó)際貨幣作用取決于美國(guó)的強(qiáng)大政治軍事實(shí)力,國(guó)際投資地位和對(duì)外償債能力,所以跨國(guó)集團(tuán)愿意使用USD作hardcurrency(針對(duì)高通貨膨脹的某國(guó)branch)，據(jù)報(bào)道中國(guó)已有數(shù)千億美金的外幣儲(chǔ)備,老美那些鳥人只要關(guān)門印刷鈔票就能發(fā)財(cái),太不公道了,什么世道?MaintainCurrencyandValuationProfileCompanycodecurrency(10)inlegalvaluation(0)Groupcurrency(30)incorporatevaluation(1)Companycodecurrency(10)inprofitcentervaluation(2)當(dāng)有業(yè)務(wù)數(shù)據(jù)時(shí)，想更改controllingarea的currencytype，ML的currencytype會(huì)變的復(fù)雜，如何更改?如果還未上線，慢慢執(zhí)行下面的tcodes吧，業(yè)務(wù)數(shù)據(jù)全給整沒了.OBY6|SE16:V_001_C0BR1:選上DeleteCOData,OKC3:刪除COdataOKC5:刪除CostElementOKC4:刪除CostCenterOKC6:刪除ActivityTypeOKO5:刪除OrderKKPV刪除COobjectKKE5:刪除BasePlanningObjectKEC3:DefineCurrencyTranslationKey(CO-PA)ForML,只好SE38執(zhí)行SAPRCKMJX程序DeactivatematerialLedger.匯率與外幣評(píng)估匯率設(shè)置:OC47IOBO7,OBO8IOC41,SE16:V_TCURF

圖1顯示了幾個(gè)exch.Rate,如圖1-[2],Exch.RateM使用了參考貨幣(Ref.ccry)USD，假設(shè)甲公司的本位幣是HKD,計(jì)RMBQB08維護(hù)了1RMB=0.98HKD,1RMB=0.12000USD,1HKD=0.12500USD,則在甲公司用RMB記帳,RMB->HKD一定是使用USD做參考,RMB->HKD的exch.Rate是0.12000/0.12500而不是直接的0.98.使用參考匯率的好處在集團(tuán)公司大大減少匯率的維護(hù)工作和避免沖突,每個(gè)分公司只要維護(hù)各自對(duì)參考貨幣的匯率就行.不使用參考貨幣的匯率可能是網(wǎng)狀分布的,使用參考貨幣就是以參考貨幣為中心分布的.幾個(gè)常遇的exch.Rate問題.1.能否更改FI記帳的匯率?OBA7各FIdoctype的defaultexch.Ratetype為空(Exch.RateM),如果你想某doctype使用另外的exch.Rate可以在Ex.ratetypeforforgncrncydocs欄位輸入.2.CK11N能否使用另外的匯率.CK11N的Version是0,你只要在OKEQN設(shè)置P就行，估計(jì)影響一大片.

你也可在OKYD專門針對(duì)某costingvariant設(shè)置exch.Ratetype.SE16:V_TCURFCurrently，bothinthesalesorderandbillingdocumentalwaystaketheexchangeratevaluefromexchangeratetypeEURXinsteadofM.ThisisbecausetheFIconfigurationsettingalwaysdefaulttotheEURXexchangeratetypeforEUR<->USD，thusitneedtobechangedsoitcantaketheratewiththeexchangeratetypeM.Inthecurrentsetting，theEURXhasbeendefinedinthecurrencytranslationratioforexchangeratetypeM.TheEURXneedtoberemovedfromcolumn"Alt.ERT"forexchangeratetypeMforcurrencytranslationfromUSD<->EUR.就是說不使用EURX做EUR<->USD而是使用Mexch.Ratetype就是說不使用EURX做EUR<->USD而是使用Mexch.Ratetype，該死的Exch.RateEURX.1 細(xì) 外幣評(píng)估:OB59,OBA1->KDFIOB09注意Z001/Z002使用的exch.Rate是C,Z002選上了BalanceValuat選擇.TMD這個(gè)破Balancevalut.是蔑意思?看SAP的幫助Ifyouselectthisparameter,openitemsarebalancedperaccountorgroupandcurrency.Thebalanceisvaluatedaccordingtothevaluationmethod.Thevaluationdifferenceispostedasanexpenseorrevenue(peraccount,onlyrevenueORexpense).Ifyoudonotselectthisparameter,theopenitemsaresummarizedandvaluatedperreferencenumber.Ifthereisnoreferencenumber,eachlineitemisvaluatedindividually.Thedifferencesthatarisearepostedasanexpenseorrevenue(peraccount,expenseANDrevenue).Example:3lineitems:A,BandCAReferencenumber1100USD190BReferencenumber130-USD50-CNoreferencenumber10USD15Nobalancevaluation,lowestvalueprinciple,spotexchangerate1.8TotalfromA+B70USD140DEMValuationdifference14-DEM(70*1.8=126126-140=-14)C10USD15DEMNovaluation,duetolowestvalueprincipleBalancevaluation,lowestvalueprinciple,spotexchangerate1.8TotalA-C80USD155DEMValuationdifference=11-DEM(80*1.8=144-155=-11)Thetotalispostedasanexpense.Nobalancevaluation,revaluationanddevaluation,spotexchangerate1.8(70*1.8=126126-140=-14)C10USD15DENvaluationdifference+3DEMPostings,expense14DEM,revenue3DEMZ004同Z003唯一不同的是Z004的BalanceValuat選上了,Z003和Z004是專門重置外幣評(píng)估的方法外幣評(píng)估F.05通常分成2類評(píng)估以外幣記帳的客戶/供應(yīng)商/總帳未清項(xiàng)（D/K/S）->對(duì)所有的未清項(xiàng)進(jìn)行評(píng)估（余額雖為0，但有未清項(xiàng)）以外幣記帳的資產(chǎn)負(fù)債表科目（即科目貨幣非本位幣）->對(duì)外幣余額進(jìn)行評(píng)估確定評(píng)估差異有兩種方法：在資產(chǎn)負(fù)債表出表日確認(rèn)并在下月1日沖銷在資產(chǎn)負(fù)債表出表日確認(rèn)并更新被評(píng)估的未清項(xiàng)，不沖銷未清項(xiàng)的評(píng)估是在外幣的匯率有變化時(shí)，對(duì)有涉及外幣未清項(xiàng)的科目按統(tǒng)馭科目或科目類型、按幣種、分借貸分別進(jìn)行統(tǒng)計(jì)其由于匯率變化產(chǎn)生的差額，將變化額按科目類型和幣種進(jìn)行帳務(wù)調(diào)整。f-03、f-28、f-32你是在做這些記賬操作的時(shí)候，item中出現(xiàn)valuationaccount嗎？是的，去查出現(xiàn)此種情況的原會(huì)計(jì)憑證科目Openitem的moredata中均有valuationdiff金額。外幣評(píng)估簡(jiǎn)單操作.也就是OpenItemBSEG的這個(gè)破BDIFF字段評(píng)估后有了差異（如下圖）.Cluster^able bseg ActiveShortD丞匚ription A匚匚ountingD□匚umeritSegmentAttributes(DeliveryandMaintena門匚e FieldsLEntryhelp/匚heck(Curren匚y/Qua門tit^Fields?CBl 妤囤陰仝 SrchhelpBuilt-intype 38/306FieldKeyInitiDataelementDataT...LengthDe匚im...|shortDbecriptionQSSHE：□□QSSHBCT_W132WithholdingTaxBaseAmountKURSR□□ECURSRDEC95HedgedE)｛匚hangeRateGBETR□□GBETRCUfiP.132HedgedAmountinForeign匚urren匚yBDIFF□1BDIFFCURR132Valu.atioriDifferenceBDIF2□BDIF2CURR132Valu.3tionDifferencefortheSe匚ondL□匚制匚urrencyLIS5I-FI-IncorrectExchangeRatedeterminationinForeignCurrencyValuationinF.05TheEuroLoanisvaluatedmonthlyinCCcurrencyaswellasGroupCurrency.ThedifferencedenotedtheforeignExchangeGon29/01/05.Butthedifferenceappearstobetoohigh.wondertheformulainstep1whichistorevaluateforeigncurrencytoclosingmonthendrateisnotright.Inmeastep2saysUS$10Mgain?Pleaseinvestigate.G/LAccountNo. 30010010STBankDebt-HongKongFactorlngCompanyCode 5100■PKAm(DocumentNoTypeDoc.DatCurr|Amountindoc.curr.LCurrAmountin1ocalcur.LCur29810000049ZA0731200450HKD95,343,935.00-HKD95,343,935.00-USD100010500SA0210200550HKD1,379,934.00-HKD1,379,934.00-USD100018523Sft1002200450HKD1,379,934.00-HKD1,379,934.00-USD100013525SA1002200440HKD1,379,934.00HKD1,379,934.00USD100010501SA0210200540HKD1,379,934.00HKD1,379,934.00USD100018524Sft1002200440HKD1,379,934.00HKD1,379,934.00USD100013526SA1002200450HKD1,379,934.00-HKD1,379,934.00-USD600001222TA1030200450HKD0.00HKD0.00USD600001393TA1030200440HKD0.00HKD0.00USD100019800Sft1225200450USD1,315,304.35-HKD10,227,872.08-USD600001756TA0101200550HKD0.00HKD0.00USD100017200SA0102200540HKD95,343,935.00HKD95,343,935.00USD100017239Sft0102200550EUR10,000,000.00-HKD10,000,000.00-USD100019809SA1225200440USD1,315,304.35HKD10,227,872.08USD100021853SA0102200540EUR10,000,000.00HKD10,000,000.00USD100021854Sft0102200550EUR10,000,000.00-HKD95,343,935.00-USD600001946TA0101200540HKD0.00HKD0.00USD'600002097TA0129200550EUR0.00HKD91,630,065.52-USD600002239TA0129200540EUR0.00HKD0.00USDAHKD106,932,000.52-USDItisnecessarytoinvestigateandclosethisissueASAPasmonthlyclosingisheldupforthis.F.05EstimatedMan-dayIfwehaveacloselookatGL30010010forCC5100wefindthatanumberofentrieshavebeenpostedonabackdate.Pls.see

DocumentNoAmountindoc.curr.Curr.Amountinlocalcur.LCurrAmountinloc.curr.2LCur2PostgDate9810000049-95,343,935.00HKD-95,343,935.00HKD-12,223,092.47USD07/31/100018500-1,379,934.00HKD-1,379,934.00HKD-176,908.00USD10/02/1000185011,379,934.00HKD1,379,934.00HKD176,908.00USD10/03/100018523-1,379,934.00HKD-1,379,934.00HKD-176,907.54USD10/02/1000185241,379,934.00HKD1,379,934.00HKD176,907.54USD10/03/1000185251,379,934.00HKD1,379,934.00HKD176,907.54USD10/02/100018526-1,379,934.00HKD-1,379,934.00HKD-176,907.54USD10/03/6000012220.00HKD0.00HKD-28,603.18USD10/30/6000013930.00HKD0.00HKD28,603.18USD10/31/100019888-1,315,304.35USD-10,227,872.08HKD-1,315,304.35USD12/25/1000198891,315,304.35USD10,227,872.08HKD1,315,304.35USD01/02/6000017560.00HKD0.00HKD-28,603.18USD01/01/10001728895,343,935.00HKD95,343,935.00HKD12,223,092.47USD01/02/100017289-10,000,000.00EUR-10,000,000.00HKD-12,223,092.47USD01/02/10002185310,000,000.00EUR10,000,000.00HKD12,223,092.47USD01/02/100021854-10,000,000.00EUR-95,343,935.00HKD-12,223,092.47USD01/02/6000019460.00HKD0.00HKD28,603.18USD01/02/Valueason03/21/2005-10?000?000.00HKD-12,223,092.47USD6000020970.00EUR-91,638,065.52HKD-11,748,000.00USD01/29/6000022890.00EUR0.00HKD10,941,092.47USD01/29/6000021770.00EUR91,638,065.52HKD11,748,000.00USD01/306000024640.00EUR0.00HKD-10,941,092.47USD01/3010001820110,000,000.00EUR102,447,388.93HKD13,144,000.00USD02/01/100019715-92,447,388.93HKD-92,447,388.93HKD-920,907.53USD02/01/10002185785,343,935.00HKD85,343,935.00HKD0.00USD02/01/100022305910,662.79USD7,103,453.93HKD910,662.79USD02/26/100022306-910,662.79USD-7,103,453.93HKD-910,662.79USD02/27/6000026090.00EUR-7,103,453.93HKD-910,662.79USD02/26/6000028100.00HKD0.00HKD10,244.74USD02/26/6000028110.00EUR0.00HKD-10,244.74USD02/26/6000026910.00EUR7,103,453.93HKD910,662.79USD02/27/6000029900.00HKD0.00HKD-10,244.74USD02/27/6000029910.00EUR0.00HKD10,244.74USD02/27/NowwhentheTransactionF.05wascarriedouton03/21/2005,thepositionoftheGLwasthatTheEURvaluewas10MEUR,thelocalCurrencyvaluewasalso10MHKDwhiletheUSDvaluewas12,223,092.47allincredit.Atthispoint,thesystemtriedtovaluate10MEUROintoHKDasstep1.ItfoundtheexchangeratefromEURtoHKDusingUSDasreferencecurrencytobe10.16381.Thusthevaluationcameto101.638MHKD.Thebalanceinbookswas10M.soitpostedadifferenceof91.638Mincreditsignifyinganactualliabilityof101.638Mintotal(Documentno.600002097).WhileitvaluatedinHKD,italsocarriedoutavaluationinGroupcurrencywhichwasasimpleconversionofHKDtoUSDattheCrateexistingonthatdate1HKD=0.12820USD.i.e.HKD91,638,065.52HKD*0.12820=11,748,000.00.Thisitpostedasaliability.SonowthetotalliabilityinUSDcameto11,748,000.00+originalliability12,223,092.47=23,971,092.47USDor23.971M.Sowhenittriedtodoagroupvaluationinstep2itfoundtheactualliabilitytobe10,000,000EUR*1.30300(Exchangeratefor1EURto1USD)=13,030,000or13.030MUSD.ButtheGLvaluewas23,971,092.47USD.Soitpostedadebitof23,971,092.47-13,030,000=10,941,092.47or10.941MUSD.Fromthesystempointofviewthereisnomistake.ItcalculatedvaluesasperBalancesexistinginthesystemonaparticulardate.HencethevariationinGain/LossAccount.FIChangeF.05Step1andStep2variantsCurrentlyeachentitiesusesthefollowingvariantswhenrunningF.05/XXXX_STEP1and/XXXX_STEP2whereXXXXisreplacedbytheapplicablecompanycode.ThesevariantsareprotectedsothattheycanonlybechangedbyuserDANIELLEB.GlennhasrequestedthatGLaccountsbeginningwith14and20beexcludedfromthevariants.AdditionallytheseGLaccounshouldberemovedfromtheconfiguraitonwhichisusedinF.05(thiswouldpreventthemfromeverbeingvaluated).Attachedistheexistingsetupforboth/XXXX_STEP1and/XXXX_STEP2FIChangeF.05Step1andStep2variantsCurrentlyeachentitiesusesthefollowingvariantswhenrunningF.05/XXXX_STEP1and/XXXX_STEP2whereXXXXisreplacedbytheapplicablecompanycode.Thesevariantsareprotectedsothattheycanonly