Purpose
According to SFAS 133 - Accounting for Derivative Instruments andHedging Activities - balance sheets must be prepared to the marketvalue for open values in certain sales documents. Any changes to themarket value must be taken into account in as far as this affects netincome.
SAP has provided report SDFAS133 to support selection of the documentsconcerned.

Integration
A further report SDFASDTA enables a comparison ofthe document lists which were selected at different times. The datasaved (see below) can be deleted using the reportSDFASDEL.

To start report SDFAS133, you must make the following three entries:
Key date of balance sheet preparation
Own functional currency
Vendor's functional currency

The report selects all sales orders, scheduling agreements, returns andcredit and debit memo requests with the following characteristics:
The document currency (transaction currency) is different to bothfunctional currencies of the contract partner.
The open value of a document item is greater than zero.
The item is relevant for billing.
No reason for rejection is set for the item.
The selection conditions entered on the start screen are filled (seebelow).

The following entries can be used to limit the selection:
Minimum Sales Order Value
Minimum Validity Period
Document Number
Document Currency
Document Date
Sales Organization
Sold-To Party
Sales Document Type
Sold-to Party
Sold-To Party Country
Billing Company Code
Material
Material Group
Flag: 'only documents with billing plan'

The list of selected documents contains the following entries:
Document Number
Document Item
Billing Company Code
Document Date
Billing Date
Billing Plan Number (if available)
Billing Plan Date (if billing plan is available)
Billing Value for Billing Plan Date (if billing plan is available)
Billing Value Currency (if billing plan is available)
Billing Rule (if billing plan is available)
Net Value of Item in Local Currency
Open Value of Item in Local Currency
Local Currency
Exchange Rate from Local to Document Currency
Net Value of Item in Document Currency
Open Value of Item in Document Currency
Document Currency
Total Order Value in Document Currency
Own Functional Currency
Functional Currency of Sold-To Party
Sold-To Party
Sold-To Party Country
Trading Partner
Material
Material Description
Material Group
WBS Element
Day of Balance Sheet Preparation

Own Functional Currency:
The report offers three possible selections:
Local Currency (local currency is determined from company code data.)
Group Currency (group currency is determined from client data.)
Manual Entry

Functional Currency of Sold-To Party:
The report offers two possible selections:
The national currency (in this case, the report determines thefunctional currency of each sold-to party from the national currency ofthe sold-to party.)
Manual entry (manual entry of a currency only makes sense when theselection is limited to certain sold-to parties.)

Auftraggeber:
The sold-to party has the partner role'AG'. Other partner roles aredisregarded.

Calculation of the open value:
The open value is calculated as the difference between the net valuewhich has already been billed and the total net value of the item. Assoon as a billing document is created, the billed value fixed andtherefore no longer relevant for FAS 133.
Payment conditions are disregarded.

Minimum Order Value:
If you enter a minimum order value, the system only determinesdocuments for which the order value (see below) is greater than theminimum order value.

Minimum Validity Period:
If you enter a minimum validity period, the system only determinesdocuments for which the validity period exceeds the minimum validityperiod.
The validity period is determined as follows:
If a validity period start and end is entered in the document header,the system determines a minimum validity period from these entries.Otherwise, the system calculates the period from the difference betweenthe creation date of the sales document and the billing date found atheader level on the sales document.

Material / Material Group:
These values should only be used as selection conditions for controlpurposes. If, for example, you limit the selection to a certainmaterial, only items with this material are selected. This causesproblems, as, in SFAS 133, the entire contract is always relevant. Theentries 'minimum order value' and 'minimum validity period' also referonly to the current item and not to the entire document.

Order Value:
The order value corresponds to the entire document volume. If you entera minimum order value on the initial screen, the order value isdetermined in the same currency in which the minimum order value isgiven. Otherwise, the order value is determined in the transactioncurrency.

European Currencies:
Currencies participating in the Euro scheme are treated as Euros (i.e.if both contract partners have the functional currency EUR, documentswith the currency DEM are not selected.)

Saving Data:
You can save data in the INDX Cluster database. When saving, the systemwill ask for the name of a data cluster. You can enter any value up to22 characters long here (for example FAS133_01.01.02). If the clusteralready exists, the system will ask if you would like to add the dataor overwrite the existing data. The data is saved under the territoryindicator 'SD'.
Please note the following:
Table INDX is not assigned to any specific applications. Variousapplications can save data under the same identification. Each timethis takes place, the data is overwritten.
It is possible, that the system reorganizes the INDX and causes all thedata to be lost.
No reports for data transfer are available, therefore, if the system ischanged, a back up of the data should be saved to a local file.