Description
This report takes on the task of carrying forward the balance of thebalance statement items, including those that have resulted fromstandardizing and consolidation entries. On request, the other itemswill be carried forward.
In the standard financial statement item table, additional items (forexample, P&L items) can be stored with the VTR identifier so they willbe carried forward also.
The carrying forward of level 3 postings in the consolidation ofinvestments especially guarantees that the results of a firstconsolidation are automatically available for subsequent financialstatements without these postings having to be repeated. Theconsolidation of investments is restricted in the following years tothe performance of the depreciation postings affecting net income or torestriction of shares of external companies in the changes in capitalof the fiscal years.
For the elimination of intercompany payables/receivables andrevenue/expense, level 2 postings could be deleted after balances arecarried forward if you want to enter the closingbalances of the payables and receivables with trading partners onthe new key date respectively again in full level and not as a changecompared to the previous key date.
For standardizing entries of level 1, it appears advisable, however, tosupply only the changes of the following period and to take thebeginning balance from the balance carried forward.
The report cannot be repeated at will. It must be repeated ifsubsequent changes were carried out in the previous year and balancestatement items were affected by these changes. The balance carriedforward should be deleted before running the report.