The group companies monitor 'KTKGES' is the central start application for all consolidation functions. After entering the selection parameters (group/subgroup, period, fact) in the header , IDL Konsis displays all companies allocated to the group/subgroup.The further details also refer to the 'sub-group report' (REPKTK).
The field ‘SortOption’ facilitates 8 different view variants. The Sort options can be classify into 2 categories:
Within the tree structure or the display as a list can be called various sorting options. Thus, both an alphabetical order by company number and order by investment level can be set . The start up data of the Sort option can be set in the application ‘Start up Data’ (VOR) .
If not all companies from the sub-groups (posting ex sub-groups) are allocated to the current group companies, the tree diagram displays an incorrect group structure in the tree-diagram, which facilitates a correction without changing the sort option. The missing companies are displayed in the message window.
Signification of columns in general:
You can display the extensive name of abbreviated captions in the table with the help of the "tool-tip" function, if you place the cursor on the respective cell. The individual columns show the status of the respective consolidation function.
Signification of individual columns in the table:
The application offers two possibilities for displaying the consolidation function status:
You can determine the setting via the options menu.
Signification of the colors/icons:
In the title line of the overview 'Group companies + monitor' (KTKGES) symboles are shown, which can perform certain actions directly without using the ‘Action menu'. The Tooltip function describes what action is behind the symbol.
With the pull-down menu 'action' you can activate the following actions or open the following applications:
[ Edit data ]: By activating this action you open the record 'KTKGESE' for inserting or editing a company.
[ Delete ]: deletes all previously marked companies from the group companies. This action is ‘light grey’, as long no company was marked before.
[ Mass copy]: At activating 'mass copy' all previously marked companies of the group companies are simultaneously copied to other keys (group, period and/or fact). Note: Due to a simplified handling, all companies with the consolidation method = K (no consolidation) are deleted at performing the application 'KTKGES'. For this reason the selection in the header has to be deleted (delete 'K' in the second entry field at consolidation methods), if you want to copy the complete group companies. If you do not perform this overall selection, the respective companies will be missing in the new 'KTKGES'.
The lists enable you to open both a global application (each action is allocated to a globe and you do not need to previously mark companies) or one of the listed applications of a company, if you have marked a company in advance. Applications with a half globe enable you to open an application for all companies or for one company you have previously marked.
Explanations of individual applications
[ Details ]: This action can only be performed after marking the parent company of a sub- group. It faciliates the direct branching to the sub-group list. Alternatively, a double-click on the green field ,E '(participation level) with the entry ‘1’ branches directly to the sub-group list
[ Group processing controls ]: The table 'Group processing controls' (KVERARB) gives detailed information about the status of each company (who, when, with what release, what type of data and previous period which has carried out the particular consolidation processing) In this table it is also possible to set a status manually on 'green' through the action 'Manual relaese'. E.g. this may be required if certain issues have to be posted deviating from the IDLKONSIS standard on demand of the financial auditor or if consolidation vouchers were not created by the IDLKONSIS function but rather were entered manually.
[ Group companies (Charts)]: This function provides the graphic display of the group structure. You can enable this function via short word "KTKGRAPH", by selection from the menu tree (resource tree or quick starter) in the branch "Group consolidation", or as a subsequent action of the list "Group-Companies and Monitor" (KTKGES) in the branch "Functions". The required keys are either transferred from the previous application or the start-up data of the user. This application offers two alternative representations "Group structure" and "Shareholder transactions". You can switch between them via action menu:
The nodes displayed in the graphics (groups, companies) offer an object menu (right mouse key) independent from the action menu, which supports the call of different subsequent applications for the respective object. It is required for this application to press the button <Options> in the IDL Konsis login panel and activate the entry "Activate JDBC driver" in the subsequent map (see above).
The sub-menu "Carry forward ..." combines the carry forward functions "Carry forward complete VK, KF, "Carry forward capital consolidation KF, "Carry forward else VK" s a menu item of its own), and "Check carry-forward new period".
Depending on if the carry forward should be carried out for the total group either with or without sub-group (Globe function! No company hast to be marked previously) or just for one company (will be displayed black if one or more companies are marked previously), the carry forward can be started.
Unlike the application 'PERKTK', which always performs the carry-forward for the entire group, the carry-forward function in 'KTKGES' can be selected for single companies. For details about the group carry-forward see GUIDE Create Group Carry-Forward.
All applications in 'functions' are applied globally, i.e. to all group companies. If you activate one of these applications, it is always performed for the whole group. It is not necessary to previously mark the companies.
[ Check + refresh participations]: For all companies in the group companies the application calculates the investment book value, the investment capital percentage (add. + mult.) as well as the investment voting and result percentages. Afterwards the values are displayed in the 'KTKGES'. For being able to calculate the participations, the investment capital percentages of the companies need to be maintained for the same fact and period in the application 'GESGES'. A message indicates, if a company is defined as parent company in more than one group or sub-group. If the application contains previously calculated investment capital percentages, they are deleted by the new calculation.
[ Check + refresh status information]: The status fields for the capital consolidation (KK, EK, KS,PS, KF, FF, EF) are initialized by the ‘check+refresh status information’: they become 'red', if you have to perform the consolidation function, they contain '-', if no consolidation function is required, and they contain a 'T', if a sub-group requires the consolidation function.
[ Display/check group/subgr.structure ]: This action calculates and checks the hierarchical structure of a group and its sub-groups and provides its view in a tree diagram.
[ Automatic consolidation function ]: This global action starts the application 'Automatic consolidation function'. This application creates a list with all consolidation functions for all companies of the group companies. Then you can select and perform consolidation functions by marking list lines.
If all previous conditions are fulfilled, the function is performed after marking the company and opening one of the consolidation functions.
With the help of the previously mentioned flags, the result of the calculation is then displayed in the respective fields. For the details of a correct execution please see the following guides:
All functions in this section should always be performed after completing all consolidation functions. The actions provided with a globe are again applied to the entire group and are thus performed for all companies in the group. Both actions without a globe can be performed individually for the previously marked companies.
[ Conversion Parallel Currency ] This actions converts all consolidation postings defined for the group, as well as the corresponding transactions in the group from the group currency to the parallel currency. This conversion is applied for all companies of the group/sub-group. After completing this action the application displays a status column 'CC' for the currency conversion of the consolidation postings into the parallel currency. This column is only displayed in the group line. For details about the currency conversion see Guide for Currency Conversion
[ Conversion Parallel Currency incl. subgroups] This action converts all consolidation postings defined for the group and sub-groups, as well as the corresponding group transactions for all companies of the group including all sub-groups from the group currency to the parallel currency.
[ Quotal clearing QU] This action controls the clearing of rounding differences of the annual result through the quotal conversion. In case the percentages in quotal companies change from one period to another, this action provides the correct presentation in the development transactions. For details please see GUIDE Final Functions Quotal Clearing QU.
[ Cash flow repostings FU] This function calculates the correct distribution of carry-forwards and current changes in automatically generated movements for the cash flow calculation in the group. The consolidation function 'cash flow repostings' (FU) facilitates the carry-forward of group data, which influence the companies' financial statement balances, to the subsequent period. It also ensures the analysis of the correct transaction data in the cash flow calculation of the subsequent period. For details please see GUIDE Final Functions - Cash flow repostings .
[ Calculation of check rule result ] With starting this application the group check rule results will be calculated. For details please see GUIDE Check rules .
If a consolidated financial statement is locked, it is completed and must not be changed anymore.
After 'lock consolidated financial stmt.' (global action), the application locks:
A reopened release only applies to the entered group/sub-group. The concerned companies' financial statements are not released in this case.
The release of a subordinate sub-group can only be reopened, if the superior group is not released (=locked).
The release is only displayed in a separate column, if it is arranged in a tree-diagram.
You can open the individual record application (KTKGESE) via 'action' - 'edit data', or by double-clicking on a company. The default value can then be overwritten or adopted.
Note:If the field contains the default "KonsArten <> K", a company, which is meant to be added to the group companies, may already be allocated to the group companies with the consolidation method 'K'. In this case the application will display a corresponding error message.
[ ParentCoTa ] Flag for those companies, which are to adopt the attribute 'parent company of the group/sub-group' (X). This attribute must only be allocated to one company of a group/sub-group. Otherwise the participations will not be calculated correctly. In case the company is no parent company, the field remains empty. You may also define 'G'= Equally ordered group parents, which are groups with several equal parent companies. 'G' can be allocated to several companies. The participations are calculated on the basis of all companies allocated to a 'G'. It is not allowed to combine 'X' and 'G'. If only one company is marked with a 'G', it has the same effect as an allocation to 'X'.
[ ConsMethod ] Consolidation method. The permitted specifications can be found in the Combo-Box. The here entered consolidation method affects the allowed consolidation functions. IDL Konsis contains four different consolidation methods:
[ AddComp ] In this field you have to enter the point of time, when the company was/is first included in the consolidation companies. The date entered here must match the addition date in the application 'GESGES '. Otherwise, no consolidation is performed. This also applies to non-consolidated companies. The date must then be adjusted for change in method of consolidation.
[ DisposComp ] the here entered date has to correspond with the transactions date of the application Shareholding/participations 'GESGES', provided that this application contains a disposal transaction with posting key 03. If the dates do not correspond, the application displays an error message during the deconsolidation and cancels the process. After completing the deconsolidation for this company and changing to the next period, this disposal date produces no change of the consolidation method 'K' for no inclusion in the next period.
[ Modif.MI ] If this field is marked with an 'X', the application does not calculate indirect minority interests for this company. For details please see GUIDE Minority Interests.
[ PostgExSubg ] The company is parent company of the here entered sub-group. All consolidation postings for the here entered sub-group are copied to the next higher sub-group or group. This means that all completed clearing postings, e.g. from the consolidation D+C, are directly copied without having to repeat the individual processes for the companies of this sub-group.
[ ValuatMeth ] In this field you can enter the valuation method for the consolidation. This field only serves the data documentation and is not regarded in any other function
[ NetIncl. ] If the field 'Net inclusion of fixed assets' is marked with an 'X' at performing the capital consolidation or recalculating the repostings after change of the company group, the depreciation carry-forwards are displayed as historical costs. Example: GUIDE Final Functions - Repostings after Change of the Company Group.
[ Cap%Quota ] In this field you can only enter a quotal percentage for quotal companies (consolidation method = Q). If a parent company of a sub-group is a quotal company, the companies of the sub-group have to be included in the financial statement as well. In this case you can enter a deviating quotal percentage in this field, which is used instead of the additive percentage for the calculation of quotal values in different applications.
If the group structure changes, e.g. as of 12.2006, and you want to generate an annual period report from 12.2005 to 12.2007, due to the changed structure the new group structure is then displayed in a real group for the report period 12.2006 to 12.2007. In this case in 12.2005 the structure has to be mapped in a sub-group report (REPKTK), which is specified as comparative group/sub-group.