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SAPF100 - Foreign Currency Valuation
Vendor Master (General Section) (http://www.consolut.com/en/s/sap-ides-
access/d/s/doc/U-LFA1) Fill RESBD Structure from EBP Component Structure
(http://www.consolut.com/en/s/sap-ides-access/d/s/doc/Q-BBPP0001)
This documentation is copyright by SAP AG.
(http://ebook.espresso-tutorials.com)
Description
This program performs foreign currency valuation.
The following items/accounts are valuated:

Open items

G/L accounts that are managed in a foreign currency


In foreign currency valuation, you have the following options:

You can perform valuation in the local currency or a parallel local currency (for
example, group currency).

You can use different valuation methods (for example, HGB or US GAAP).
The result of the valuations can be stored per valuated document and posted to
adjustment accounts and P&L accounts.
Valuation process
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Selection

Open Items:
The customer, vendor, and G/L account open items on the key date are read and
balanced by account or group and currency.

G/L Accounts Balances:


Reconciliation accounts and accounts managed on an open item basis are not
valuated. P&L accounts are only valuated as required: See also: "FASB 52
Translation".
Grouping
The documents or balances are grouped together according to currency and account
(or by corporate group or valuation group). The exchange rate type for the valuation is
taken from the balance obtained for each grouping.
Valuation

Open Items:
The items that are untranslated at the key date are summarized per invoice reference
or account/group.
If the result does not correspond to the method selected (for example, if a profit
arises using the lowest value principle), no valuation difference is output.

G/L Account Balances


The balance is translated per currency and account/group using the exchange rate for
the key date. The valuation difference determined is compared with the valuation
method specified (for example, lowest value principle).
Posting
The valuation differences are posted in summarized form. The accounts are
determined using the valuation area selected.
The following postings may arise during open item valuation:

Valuation posting

Resetting all valuation postings if the valuation did not affect the financial
statements.

Always applies for GR/IR accounts

When using alternative valuation areas

Resetting old realized differences (open items already cleared, for example) for a
valuation that affects the financial statements.

Posting new realized differences (open items already cleared, for example) for a
valuation that affects the financial statements.
The balance valuation postings can be reversed if required.
Account Determination
The postings for accounts managed on an open item basis in the subledger and the
general ledger are posted to an adjustment account and a P&L account.
The postings to G/L accounts not managed on an open item basis are posted to
adjustment accounts if, as above, entries exist for this account. Otherwise, the
exchange rate difference key from the G/L account master record is used for account
determination.
Changing a document
The valuation differences are saved in the documents if the valuation performed affects
the financial statements.

For items that have already been cleared, the new realized difference determined is
saved in the document.

The difference is not saved for GR/IR accounts, since clearing does not reset the
valuation. A posting is only made if you use valuation areas here.
Requirements
Before you can perform foreign currency valuation, you have to make settings in
Customizing. You can find these settings in Customizing for Financial Accounting
under General Ledger Accounting -> Business Transactions -> Closing -> Valuate ->
Foreign Currency Valuation.

You need to have already defined your valuation method. To do this, choose Define
Valuation Methods .
Proceed (http://www.consolut.com)

You need to have defined the accounts for the expense and revenue from the
valuation. For receivables and payables accounts, you also need to have defined
the numbers of the financial statement adjustment accounts. To do this, choose
Prepare Automatic Postings for Foreign Currency Valuation.
Proceed (http://www.consolut.com)
Check also that you have made the following settings:

Check whether you have defined an exchange rate for each foreign currency.

Check whether you have defined the posting keys for the adjustment postings.

If you want to use an alternative valuation area, check whether the following settings
exist:

Check whether you have defined the alternative valuation area.

Check also whether you have defined account determination for the
alternative valuation area.

When you are valuating tax accounts and then making postings, you have to post
using a tax key. This tax key, however, should not appear in the reporting for tax on
sales/purchases. To do this, use the assignment "Company Code -> Non-Taxable
Transactions".
Output
The output is in three lists:

List of valuated line items or G/L account balances

List of postings, or postings proposed

List of messages (separate spool file)


To accelerate the program, you can save the lists to the database and display them
separately. To do this, use the program Display Logs (FAGL_PROT). On the selection
screen, enter the program name SAPF100.
Example
Example of valuation postings
An invoice for 100 USD is posted in the local currency as 170 DEM.
On the key date, this item is valuated using an exchange rate of 1.50. A valuation
expense of ( 150 - 170 ) 20 DEM arises. This is posted as follows:
Debit expense account Credit B/S adjustment account On key date
230010 140099 20 DEM

Valuation that affects the financial statements


For a valuation that affects the financial statements, the valuation difference is noted
in the item. The valuation difference is cleared when the invoice is cleared.

A valuation that does not affect the financial statements


For a valuation that does not affect the financial statements, all postings are reversed
at the reversal date. You can also enter a special period as the reversal period.
Debit expense account Credit B/S adjustment account On key date
230010 140099 20 DEM
Reversal
140099 230010 20 DEM
Example: Valuation of an invoice that has already been cleared
(affects financial statements)/without alternative valuation area.
If the item was cleared after the key date, the valuation postings for these items are
adjusted by the program:

The realized exchange rate difference is reset

The new difference is posted to the expense/revenue account for realized exchange
rate differences.
Background
The total saved for realized and unrealized differences is required by the subsequent
programs (SAPF180, SAPF181).
Invoice 100 USD 160 DEM (RDIFF = 3-DEM)
Payment 100-USD 160 DEM Customer
100 USD 157 DEM Bank
3 DEM Realized exchange rate difference
Valuation at 1,56
Valuation posting 4 DEM Valuation loss
Valuation posting 4-DEM Adjustment account
Reversal posting 3 DEM Adjustment account to
Reversal posting 3-DEM Realized exchange rate difference expense
Reversal posting 1 DEM Adjustment account to
Reversal posting 1-DEM Realized exchange rate difference revenue
The new realized difference (+1) is noted in the item in the "RDIFF" field
Field BDIFF displays the valuation difference (-4).
Further Information
Performing the Translation in Accordance with FASB 52
Valuation in local currency
In the first step, the foreign currency items and balances are valuated and posted to
P&L accounts in the local currency. In addition, the valuation difference is translated
into the group currency and posted.
The parameter "Carry Out Translation" is selected.
Open items
The local valuation difference is saved per item,
and the difference translated in the group currency
is stored in an additional valuation area.
G/L Account Balances
Valuate all accounts (including P&L accounts) in local currency.
For depreciation accounts, only valuate the current period.
Currency Translation
In the second step, the valuated local currency amount is translated into the group
currency.
Define where
the valuated local currency amount comes from; either from
the currency type, or from a valuation area.
The parameter "Carry Out Translation" is selected.
The local currency amount is translated in the group currency.
Example for open items:
Three valuation areas are used.

RE FC valuation - currency type 10. This is used for the foreign currency valuation
account determination and storing the local difference.

RT Difference in group currency (30). This saves the translation difference from the
translation from local into group currency from the first step (foreign currency
valuation).

TR Translation - currency type 30. This is used for account determination and can -
but does not have to - contain the translation differences.
Process
1) Invoice: 1000 FRF 290 DEM 181.25 USD (exchange rate DEM/USD 1.6)
2) Valuation of 1000 FRF results in a
Valuation difference
of 10 DEM and 6.25 USD (10 DEM translated into USD)
Post in valuation area RE 10 DEM and 6.25 USD
Save 10 DEM in valuation area RE
Save 6.25 USD in valuation area RT
3) Translation: Valuation of valuated local
currency amount
in group currency
Local balance: DEM 300 (290 DEM + 10 DEM
from valuation area RE)
Group balance: USD 187.50 ( 181.25 USD + 6.25 USD
from val. area RT)
Valuation at 0.5 results in a difference of 37.50 USD
( 150 USD - 187.50 USD = 37.50 USD)
Transaction in first local currency DEM
Receivables 290 DEM
Adjustment account 10 DEM
Exchange rate gain -6.25 USD
Transaction in second local currency, USD
Receivables 181.25 USD
Adjustment account 43.75 USD
Exchange rate gain -10 USD
Equity +37.50 USD
Addresses (Business Address Services) (http://www.consolut.com/en/s/sap-ides-
access/d/s/doc/U-ADRC) SUBST_MERGE_LIST - merge external lists to one
complete list with #if... logic for R3up (http://www.consolut.com/s/sap-ides-
zugriff/d/e/doc/E-SUBST_MERGE_LIST)
This documentation is copyright by SAP AG.
(http://www.facebook.com/consolut)
Length: 12848 Date: 20140627 Time: 191914 sap01-206 ( 61 ms )
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