Description
This report groups the receivables and payables according to a requiredlist, for example, the "EU Guideline No. 4", and carries out transferpostings.
Additional adjustment postings are necessary in the following cases:

• Customers with credit balances and vendors with debit balances


• Changed reconciliation accounts or partner (affiliated company)


• Display of investments

All accounts that are managed on an open item basis are taken intoaccount.
Sorting of items
The decision as to whether an account is sorted according toreceivables or payables depends on the financial statement value of anaccount. This is the balance of the account per reconciliation accountand remaining life. If several accounts are connected by the sametrading partner, the joint financial statement value of the accountgroup created determines the type of sorting. If the balance ispositive, the account is sorted according to receivables, if thebalance is negative, the account is sorted according to payables. Youdefine the sort methods required in Customizing.
Alternatively, several accounts can be summarized in a group whosejoint balance is used for sorting. The definition for the corporategroup is used as group definition for customers and vendors. For G/Laccounts, there is a separate field in the G/L account master record.
For credit memos with an invoice reference, the due dates are takenfrom the invoice.
Vendors with debit balances and customers with credit balances aredetermined separately for each point in the sorted list, since onlyitems with virtually the same remaining life may be balanced with eachother.
The documents are totaled under the current reconciliation account ofthe customer or vendor master record. If the reconciliation account ischanged, the amounts are transferred from the old reconciliationaccount to the new reconciliation account.
Investments
In some countries (for example, France), investments must be displayedseparately. You use parameters to select this additional display. Theinvestments are then displayed as a total per reconciliation accountand transferred.
Postings
For every transfer posting created, a reverse posting is also enteredin the session. For reconciliation accounts in the customer or vendorarea, postings are also made to an adjustment account.
If you use a target company code, all items are summarized under thetarget company code and then processed. The company codes selected mustbe managed in the same currency however (for example, local currency,group currency).
If you use an alternative valuation area, account determination for thetransfer posting is carried out from the valuation area selected.Processing is carried out in the currency of the valuation areaassigned (for example, US GAAP in group currency USD).

Precondition
If sorting is to be carried out taking into account foreign currencyadjustments, you must first carry out the foreign currency valuationwith program SAPF100. The field "Valuation for financial statementpreparation" must be selected.
You require a sort method to sort open items. Maintain a method.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF
In order for program SAPF101 to carry out the adjustment postingsrequired, you have to define the adjustment accounts, and the accountsfor displaying the receivables and payables according to remaininglife, as well as the customers with credit balances and the vendorswith debit balances in the system.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF
Where reconciliation accounts have been changed, check the accounts forthe transfer posting.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF
If the investments are to be displayed and posted separately, you alsohave to define the appropriate accounts.
IF &DEVICE& = 'SCREEN'
Proceed
ENDIF
The posting keys required are already contained in the standard system.

Output
The items that have been read and sorted are displayed in the mainlist.
The posting list displays the postings that have been entered in thebatch input session.
The notification lists informs you of errors and other incidents.