E-Bilanz Content by SAP® Configuration description

Transcrição

E-Bilanz Content by SAP®
Configuration description
E-BILANZ CONTENT BY SAP®
Copyright
CONTENT OVERVIEW
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CONTENT OVERVIEW
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These materials are subject to change without notice. These materials are provided by SAP
AG and its affiliated companies ("SAP Group") for informational purposes only, without
representation or warranty of any kind, and SAP Group shall not be liable for errors or
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Legal
Disclaimer
No part of these E-Bilanz templates may be reproduced or transmitted in any form or for any
purpose without the express permission of SAP AG. The information contained herein may
be changed without prior notice.
Some software products marketed by SAP AG and its distributors contain proprietary
software components of other software vendors.
The information in these E-Bilanz templates is proprietary to SAP. No part of these E-Bilanz
templates’s content may be reproduced, copied, or transmitted in any form or for any purpose
without the express prior permission of SAP AG. These E-Bilanz templates are not subject to
your license agreement or any other agreement with SAP. These E-Bilanz templates contains
only intended content, and pre-customized elements of the SAP® product and is not intended
to be binding upon SAP to any particular course of business, product strategy, and/or
development. Please note that these E-Bilanz templates are subject to change and may be
changed by SAP at any time without notice. SAP assumes no responsibility for errors or
omissions in these E-Bilanz templates. SAP does not warrant the accuracy or completeness
of the information, text, pre-configured elements, or other items contained within these EBilanz templates.
SAP DOES NOT PROVIDE LEGAL, FINANCIAL OR ACCOUNTING ADVICE OR
SERVICES. SAP WILL NOT BE RESPONSIBLE FOR ANY NONCOMPLIANCE OR
ADVERSE RESULTS AS A RESULT OF YOUR USE OR RELIANCE ON THE E-BILANZ
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CONTENT OVERVIEW
TEMPLATES. THESE E-BILANZ TEMPLATES ARE PROVIDED WITHOUT A WARRANTY
OF ANY KIND, EITHER EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE
IMPLIED WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR
PURPOSE, OR NON-INFRINGEMENT. SAP SHALL HAVE NO LIABILITY FOR DAMAGES
OF ANY KIND INCLUDING WITHOUT LIMITATION DIRECT, SPECIAL, INDIRECT, OR
CONSEQUENTIAL DAMAGES THAT MAY RESULT FROM THE USE OF THESE E-BILANZ
TEMPLATES. THIS LIMITATION SHALL NOT APPLY IN CASES OF INTENT OR GROSS
NEGLIGENCE.
The statutory liability for personal injury and defective products (under German law) is not
affected. SAP has no control over the use of pre-customized elements contained in these EBilanz templates and does not endorse your use of the E-Bilanz templates nor provide any
warranty whatsoever relating to third-party use of the SAP E-Bilanz solution.
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CONTENT OVERVIEW
CONTENTS
FOREWORD ............................................................................................................................................... 6
COMMON CONFIGURATION PRINCIPLES................................................................................................ 7
Color coding ................................................................................................................................................ 7
Protected areas ........................................................................................................................................... 7
Best practices .............................................................................................................................................. 8
Formula Errors............................................................................................................................................. 8
MASTER DATA..........................................................................................................................................10
Introducing document and entity information ...............................................................................................10
ERP / manual interface ...............................................................................................................................10
Explaining the master data ..........................................................................................................................10
BILANZ ......................................................................................................................................................16
Manual adjustments ....................................................................................................................................17
Account reclassifications .............................................................................................................................18
Detailed information for account balances ...................................................................................................20
GEWINN- UND VERLUSTRECHNUNG (GUV) ...........................................................................................21
Account reclassifications .............................................................................................................................23
STEUERLICHE GEWINNERMITTLUNG ....................................................................................................26
ERGEBNISVERWENDUNG .......................................................................................................................29
ANHANG ....................................................................................................................................................32
KONTENNACHWEIS .................................................................................................................................34
KONTROLLEN ...........................................................................................................................................35
VALIDATION..............................................................................................................................................36
APPENDIX .................................................................................................................................................37
ERP query interface ....................................................................................................................................37
Data formatting ...........................................................................................................................................37
Query worksheets .......................................................................................................................................37
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CONTENT OVERVIEW
FOREWORD
The E-Bilanz content by SAP® is a set of four Excel templates which deliver business logic for the
electronic transmission of tax-based accounting data to the German fiscal administration:
1- SAP E-Bilanz Vorlage Kerntaxonomie 1.0.0.0.xlsx: this Excel workbook implements the
GCD (Global Common Data) taxonomy version 5.0 and the German GAAP taxonomy
version 5.0. It is intended to be used by most commercial and industrial legal entities in
Germany.
2- SAP E-Bilanz Vorlage Bankentaxonomie 1.0.0.0.xlsx: this Excel workbook implements
the GCD taxonomy version 5.0 and the German accounting taxonomy for banks version
5.0. It is intended to be used by legal entities whose main area of activity is banking.
3- SAP E-Bilanz Vorlage Versicherungstaxonomie 1.0.0.0.xlsx: this Excel workbook
implements the GCD taxonomy version 5.0 and the German accounting taxonomy for
insurances version 5.0. It is intended to be used by legal entities whose main area of
activity is insurance. This includes pension funds.
4- SAP E-Bilanz Vorlage Branchentaxonomie 1.0.0.0.xlsx: this Excel workbook implements
the GCD taxonomy version 5.0 and the German GAAP taxonomy version 5.0 for branches.
It is intended to be used by housing industry (JAbschlWUV), Agriculture and Forestry
(BMELV pattern completion), hospitals (KHBV), care provider (OIP), or carriers
(JAbschlVUV) legal entities.
These files enable the taxpayers to collect master data (document and entity information) and to
report financial statements and tax computation details to the tax office. All templates are designed
to work with the SAP® E-Bilanz solution. Powerful control mechanisms allow the user to detect
consistency issues on the fly while entering data.
This document explains how to configure the templates with either manually entered data or data
populated from ERP backend systems, and how this interface can accelerate the implementation
of your electronic filing process to the German tax administration.
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CONTENT OVERVIEW
COMMON CONFIGURATION PRINCIPLES
Color coding
The spreadsheet cells of the Excel templates apply the following color coding conventions:
Cell appearance
Description
Black font on white background
Data entry cell
0,00
BOLD black font on white background
Editable cell with aggregated amount
0,00
Black font on light grey background
Not editable cell (labels, calculated amounts…)
0,00
Red font on light grey background
Information cell
Summenmussfeld
Bold white font on dark grey background
Not editable cell with calculated amount
0,00
No value with dark grey background
Not editable cell corresponding to an abstract
element or a tuple parent.
Black label on yellow background
Hidden row / column
Regel
Orange label on black background
Column to be tagged
Auswahl
Bold white font on red background
Control cell returning an error
-1,00
Protected areas
The Excel workbook and all worksheets are protected so only the cells that are unlocked (which background
color is white) can be updated by the end-user.
Hidden rows or columns are accessible by the end-user - for information - but should never be deleted
otherwise the SAP® E-Bilanz solution might not work correctly.
Default Excel range names are defined in the templates:
XBRL* range names are used for the tagging of the data and the generation of the XBRL instance
document
The other range names are used to maintain the internal logic of the templates (for instance,
DROPDOWN* to manage the content of all selection lists inside the workbook).
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CONFIGURATION OVERVIEW
Best practices
Layout change
If a row is added or removed somewhere in the templates, the SAP® E-Bilanz solution might not run properly
anymore.
If a column is inserted or removed somewhere in the templates, the SAP® E-Bilanz solution might not run
properly anymore.
It is recommended that the end-user performs side calculations on separate sheets or at least, on rightmost
columns of existing sheets.
Copy-Paste
You should use copy-pasting of cells with extreme cautious, except for two precise cases where it is
recommended:
Add rows in the Gesellschafter table
Add rows in the Kontennachweis table
Rounding
Rounding issues can be detected through small inconsistencies in the “Kontrolle” columns of the financial
statements: Bilanz, GuV, Steuerliche Gewinnermittlung, Ergebnisverwendung and Anhang. However, in the
current version of the templates, the end-user may need to fix them manually.
Formula Errors
Excel performs error checking rules on all formulas of the workbook. In case of error, a green arrow is
displayed in the top left corner of the spreadsheet cell and an exclamation point invites you to take action:
either ignore or solve the error.
You can remove the “Unprotected Formula” messages by protecting the worksheet - if not already done.
Other error notifications might not be relevant: ‘Formula Refers to Empty Cells”…
So you are invited to go to the Excel Options, then choose the Formulas pane and disable Error checking
rules as shown in the dialog box below:
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9
MASTER DATA
Introducing document and entity information
Before providing any accounting and tax data, you should enter all information regarding the company and
the current filing in the first worksheet named “Stammdaten” of the Excel template. This information is
described in the GCD taxonomy version 5.0 downloadable from the web site of the tax regulator:
http://www.esteuer.de
Depending on the master data, the SAP® E-Bilanz solution will not generate the same accounting positions
in the final instance document and different help information will be displayed in the financial statements.
ERP / manual interface
First, select whether the GCD data is to be populated manually or from the ERP system. In the dropdown
menu located in the G3 cell of the “Stammdaten” worksheet, choose the corresponding choice.
If you select “Manuelle Eingabe” from the dropdown list, the cells of the H column turn to white background
color and are made available for entering data.
If you select “Werte ERP System”, the cells of the G column turn to white background color and the master
data will be populated from the BD1 worksheet which contains GCD data fetched from the ERP system.
Explaining the master data
The Stammdaten worksheet includes all tuple or item concepts documented as mandatory in the version 5.0
of the GCD taxonomy.
There are several kinds of data required for the configuration of tax filing:
Items: unitary text, number or date information, this corresponds to regular spreadsheet cells
Single choice tuple: this corresponds to a dropdown list, you can select only one value
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Multiple choice tuple: each cell is like a check box where you can select an option by entering the
value “X”
Multiple occurrence tuple: this corresponds to a table where you can insert zero to multiple
structured rows
Erstellungsdatum
This is the tax filing date. This date must be greater than the 31st of December, 2011
Art des Berichts
This is the report type. Only the value Jahresabschluss is authorized.
Fertigstellungsstatus des Berichts
This is the report status. Only the value Endgültig (closing) is authorized.
Status des Berichts
This is the revision status. By default, the value is Erstmalig (first submission)
Berichtsbestandteile
This is the list of elements to be reported to the tax office (multiple choice tuple in the GCD taxonomy). Put
an ‘X’ value in order to choose among the following reports:
Bilanz
Kapitalkontenentwicklung für Personenhandelsgesellschaften
Eröffnungsbilanz ohne GuV
GuV
Ergebnisverwendung
steuerliche Überleitungsrechnung
steuerliche Gewinnermittlung
steuerliche Gewinnermittlung bei Personengesellschaften
Kontensalden zu einer oder mehreren Positionen
It is required to select “Kontensalden zu einer oder mehreren Positionen“ in order to report detailed
information for account balances (Kontennachweis).
Bilanzart
This is the statement type. The default value is Jahresabschluss (Financial statements).
Bilanzart steuerlich bei PersG / Mitunternehmerschaften
This is the statement type for tax reporting at joint-venture or personal companies. There is no value by
default (kein Wert).
Bilanz enthält Ausweis des Bilanzgewinns
This boolean indicates whether the Income Statement ends with the balance profit. Choose TRUE or FALSE
from the dropdown list. There is no value by default.
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Bilanzierungsstandard
This is the Accounting Standard. By default, the value is deutsches Handelsrecht (German trade law).
Branchen
This selection box corresponds to the taxonomy or subset of taxonomy applied for the current template.
In the Core template, only the value Kerntaxonomie is authorized.
In the Bank template, only the value RechKredV is authorized.
In the Insurance template, only the value RechVersV is authorized.
In the Branches template, select the branch value from the dropdown list. By default, the value PBV is
selected.
Warning: the current version of the Branches template only supports single choice, although the tax regulator
accepts multiple choices. This is not supported in the current version.
Depending on the selected branch, the column “zulässig für Branche” (allowed for industry) of all financial
statements will display or not an ‘X’ symbol to indicate whether accounting and fiscal data are allowed for
each position.
GuV Format
This is the Income Statement format.
In the core template, if you select GesamtKostenVerfahren (Total Cost), then only the positions which
UKV/GKV column value is “GKV” or “neutral” will be tagged by the SAP® E-Bilanz solution.
In the core template, if you select UmsatzKostenVerfahren (Cost of Sales), then only the positions which
UKV/GKV column value is “UKV” or “neutral” will be tagged by the SAP® E-Bilanz solution.
Konsolidierungsumfang
This is the consolidation range. Only the value nicht konsolidiert / Einzelabschluss (not consolidated /
individual financial statements) is authorized.
Bericht gehört zu
This structure contains the fiscal entity identifiers and is only to be filled in when the filing entity is a
participant of another company (Gesamthand).
The entity identifiers in this tuple are also part of the „Gesamthand“, not of the filing entity.
Name Gesamthand: enter the name of the company
Unternehmenskennnummern: this cell is not editable as this corresponds to an abstract node
13stellige Steuernummer: enter the 13-numerical digit fiscal identifier of the company
4stellige Bundesfinanzamtsnummer: enter the 4-digit federal tax office number. Usually, this
corresponds to the 4 first digits of the 13stellige Steuernummer field (see above).
Abschlussstichtag , Gesamthand: enter the reporting date of the company. This date must be greater
than the 31st of December, 2011
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Beginn des Wirtschaftsjahres
This is the fiscal period start date. This date must be greater than the 31st of December, 2011
Ende des Wirtschaftsjahres
This is the fiscal period end date. This date must be greater than the 31st of December, 2011
Bilanzstichtag
This is the Balance Sheet closing date. This date must be greater than the 31st of December, 2011.
Beginn des Wirtschaftsjahres (Vorjahr)
This is the previous fiscal period start date. This date must be greater than the 31st of December, 2010
Ende des Wirtschaftsjahres (Vorjahr)
This is the previous fiscal period end date. This date must be greater than the 31st of December, 2010
Bilanzstichtag (Vorjahr)
This is the Balance Sheet previous closing date. This date must be greater than the 31st of December, 2010.
Name des Unternehmens
Enter the company name.
Rechtsform
Select the legal form of your company from the dropdown list. Aktiengesellschaft (public company) is the
default value.
The template internally assigns the chosen legal status with its corresponding types based on the following
hidden table:
Rechtsform
Art
Aktiengesellschaft
KSt
Societas Europaea
Gesellschaft mit beschränkter Haftung
KSt
KSt
Komplementär GmbH
Offene Handelsgesellschaft
KSt
PG
Kommanditgesellschaft
Kommanditgesellschaft auf Aktien
PG
KSt,PG
GmbH & Co Kommanditgesellschaft
Aktiengesellschaft & Co Kommanditgesellschaft
PG
PG
Eingetragene Genossenschaft
Versicherungsverein auf Gegenseitigkeit
Betriebsstätte/Niederlassung eines ausländischen
Versicherungsunternehmens
Europäische wirtschaftliche Interessenvereinigungen
KSt
KSt
EU,KSt,PG
KSt
Einzelkaufmann
Einzelunternehmen
EU
EU
Gesellschaft bürgerlichen Rechts
Eingetragener Verein
PG
KSt
Partner
Partnerschaftsgesellschaft
EU,KSt,PG
PG
Stiftung (bürgerlichen Rechts)
Handelsrechtlich andere Juristische Person
KSt
KSt
Sonstige juristische Person des privaten Rechts
Bergrechtliche Gewerkschaft
KSt
KSt
13
Seerechtliche Gesellschaft
Öffentlich-rechtliches Versicherungsunternehmen
EU,KSt,PG
KSt
Körperschaft des öffentlichen Rechts
atypisch stille Gesellschaft
KSt
PG
Sonstige / ausländische Rechtsform Typ Einzelunternehmen
Sonstige / ausländische Rechtsform Typ Körperschaft
EU
KSt
Sonstige / ausländische Rechtsform Typ Mitunternehmerschaft
PG
A legal form can be associated to several types separated by commas.
KSt means Körperschaften (corporations)
PG means Personengesellschaften (partnerships)
EU means Einzelunternehmen (individual companies)
Based on the corresponding type, the column “zulässig für Rechtform” (allowed for legal status) of all
financial statements will display or not an ‘X’ symbol to indicate whether accounting and fiscal data are
allowed for each row.
Firmensitz
Principal address of the company.
Straße, Firmensitz: street
Hausnummer, Firmensitz: number
Postleitzahl, Firmensitz: postal code
Ort, Firmensitz: city
Land, Firmensitz: Land code or country code if foreign private filer
For example: NRW corresponds to Nordrhein-Westfalen
Unternehmenskennnummern
(see above)
Gesellschafter
The shareholders table is defined in a separate worksheet called “Gesellschafter”. By default, it is populated
with data from the BD2 worksheet (ERP query) or you can enter shareholders information manually.
Warning: By default, the worksheet contains 100 rows. To extend the Gesellschafter table, DO NOT insert
any row but rather copy-paste existing rows so the formulas and the dropdown lists will be present in the
newly added rows.
Each row corresponds to the description of one shareholder:
Name des Gesellschafters (text field) : shareholder name
lfd. Nummer aus (text field): shareholder internal number
13stellige Steuernummer des Gesellschafters: 13-digit fiscal identifier
steuerliche IDNr: tax identifier
natürliche Person – Privatvermögen: select “X“ if the shareholder is a private person, so the share(s)
is(are) private asset(s)
natürliche Person – Betriebsvermögen: select “X“ if the shareholder is a business entity, so the
share(s) are business asset(s)
Personengesellschaft: select “X“ if the shareholder is an individual company
Körperschaft: select “X“ if the shareholder is a corporation
Zähler: numerator of the share divide key
Nenner: denominator of the shareholder divide key
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Sonderbilanz benötigt? (Is a special balance required?) Select TRUE or FALSE
Ergänzungsbilanz benötigt? (Is an extension required?) Select TRUE or FALSE
15
BILANZ
Each row corresponds to a position of the Balance Sheet.
In the “Beschreibung” column or B Excel column, the indented short (terse) label of each position is
displayed.
In the A Excel column, the indentation level of each position as defined in the presentation view of the
German GAAP taxonomy is displayed.
In the column with header “XBRL”, the concept name of each position is displayed as defined in the German
GAAP taxonomy.
The “Aggregation” column (E Excel column here) provides the calculation links for this report. If a position
takes the value “+” or “-“, this means that the position will be aggregated (added or subtracted) with other
sibling positions in order to get the amount of the parent position (subtotal).
Note that the parent positions defined in the presentation view correspond to subtotal positions in the Core
and the Branches templates whereas this is not the case in the bank and the insurance templates.
For bank and insurance templates, as subtotals and parent positions do not match, you will need to read in
the subtotal formulas of the “manuelle Anpassung” column how amounts are aggregated to one another.
The right most three columns of the sheet contain additional information regarding each position of the
Balance Sheet:
“Meldepflichthinweis”: this corresponds to the field “fiscalRequirement” of the German GAAP
taxonomy (reference linkbase)
“Unzulassig für”: this corresponds to the field “notPermittedFor” of the German GAAP taxonomy
(reference linkbase)
“zulässig für Rechtsform”: this boolean value is calculated from the fields “legalForm*” of the German
GAAP taxonomy (reference linkbase) and the type corresponding to the legal status selected in the
Stammdaten.
16
In the branches template, there is in addition a “zulässig für Branche” column in order to indicate whether
data is allowed for each position considering the branch selected in the Stammdaten worksheet.
Manual adjustments
ERP
data
Manual
F+G
Adjustements (tagged)
The columns F to H contain currency amounts to manage manual adjustments and the I column is for
consistency check.
All cells of the “ERP-Wert” column are not editable. Cell formulas fetch data from the BD3 tab which is the
result of the query for accounting data.
The “manuelle Anpassung” column contains editable cells where you can manually enter adjustments. By
default, subtotals are calculated and appear in bold font.
Finally, the “angepasster ERP-Wert” column contains the adjusted values to be tagged which is the sum of
the columns “ERP-Wert” and “Manuelle Anpassung”. Values will appear in this column only if:
There is an ERP amount OR (there is a manual adjustment amount AND it is different from zero)
AND the sum of the ERP data and the manuel adjustement is different from zero AND the value of
the “unzulässig für” column is “steuerlich” (not allowed for tax).
The “angepasster ERP-Wert” column will be tagged by the SAP® E-Bilanz solution and disclosed in the
XBRL instance document.
The control column (here the I Excel column of the Bilanz worksheet) checks the consistency of the adjusted
values from the previous column. In case of inconsistency, the control cell is highlighted in red color and the
computation gap is displayed. For instance:
-1,00
indicates that there is a gap of 1,00 Euro between the subtotal and the children positions. When the gap is
so small, this usually indicates a rounding issue in the financial statement.
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Account reclassifications
The account reclassifications consist of translating trade positions from the ERP system into positions
accepted by the fiscal administration.
The columns J to O contain data to manage account reclassifications and the P column is for consistency
check.
Tagged Reclassifications
H+M+N
Only the columns “Auswahl”, “aktuelle Periode” and “Vorperiode” will be tagged and sent to the tax office.
The “Steuerbilanz-Wert” column is just for computation and double-checking by the end-user.
The Kontrolle column is designed for consistency check. It checks whether entered values are consistent,
but does not check whether values are mandatory or required for the selected legal form.
This area corresponds to the following Tuple elements of the German GAAP taxonomy:
Single choice Tuple
Sequence Tuple
OR
Sequence Tuple
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The “Auswahl” column enables you to select the kind of reclassification to be applied. By default, there is no
reclassifciation (“keine”).
3 kinds of reclassifications are allowed:
Wertberichtung (Änderung der Wertansätze): only change of value
Umgliederung: reclassification
Wertberichtigung und Umgliederung
reclassification with change of value
(Umgliederung
mit
Änderung
der
Wertansätze):
The aggregation rules defined in the calculation view of the taxonomy also apply for this selection, i.e. the
template will automatically update the subtotal with the value selected for the child accounts. If the
reclassification for a child account is “Wertberichtung” and it is “Umgliederung” for the sibling account, then
the reclassification for the parent subtotal position will be automatically updated “Wertberichtung und
Umgliederung”.
Example of reclassification:
Warning: it is possible to force the selected value in the Auswahl column for a subtotal position. In this case,
you break the inheritance rules and the templates switches to manual mode so you have to define the kind of
reclassification for the whole hierarchy.
In the “aktuelle Periode” column, enter the change value if any for the current period.
In the “Vorperiode” column, enter the change value if any for the previous period.
Automatically, the template will sum-up the values into the parent positions as defined in the calculation
linkbase of the taxonomy.
Warning: in version 5.0 of the German GAAP taxonomy, there might be errors in the calculation linkbase
which have been fixed in the templates.
You can visualize in the “Steuerbilanz-Wert” column the final values of the positions after manual adjustment
and reclassification. These not editable values are not included in the tax filing as they can be easily
calculated by the tax regulator from the other columns.
The second “Kontrole” column checks the consistency of the position values after reclassification. If all cells
are equal to 0.00 or no value, this means that there is no consistency error otherwise one or several
controlling cell are highlighted in red color and the computation gap is displayed for the subtotal. For
instance:
-95 000,00
19
Detailed information for account balances
The “Kontennachweis” column of the Balance Sheet (Bilanz worksheet) allows you to tick all positions for
which there is one or several account details. Detailed information for account balances are data related to
the source of a position in the ERP system (account number, account description, amount) and they are
provided in the table of the “Kontennachweis” worksheet.
Several accounts of the ERP system can be aggregated to report an XBRL position.
If there is an adjusted amount for the current position AND at least one account detail for the current position
has been found in the “Kontennachweis” table (see “Kontennachweis” worksheet), then the cell of the
“Kontennachweis” column turns to white background color so you can select an “X” value.
Only if you select an “X” value, then all the detailed information for the position will be tagged and reported
inside the instance document sent to the tax office.
20
GEWINN- UND VERLUSTRECHNUNG (GUV)
Each row corresponds to a position of the Income Statement.
In the “Beschreibung” column, the indented short (terse) label of each position is displayed.
In the column with header “XBRL”, the concept name of each position is displayed as defined in the German
GAAP taxonomy.
The “Aggregation” column (E Excel column here) provides the calculation links for this report. If a position
takes the value “+” or “-“, this means that the position will be aggregated (added or subtracted) with other
sibling positions in order to get the amount of the parent position (subtotal).
Note that the parent positions defined in the presentation view correspond to subtotal positions in the Core
and the Branches templates whereas this is not the case in the bank and the insurance templates.
For bank and insurance templates, as subtotals and parent positions do not match, you will need to read in
the subtotal formulas of the “manuelle Anpassung” column how amounts are aggregated to one another.
The “UKV/GKV” column (F Excel column here) indicates whether the position is neutral, i.e. always reported,
or GesamtKostenVerfahren (GKV), i.e. only reported for total cost format of income statement, or
UmsatzKostenVerfahren (UKV), i.e. only reported for cost of sales format of income statement.
The three right most columns contain additional information regarding each position of the Income
Statement:
taxonomy (reference linkbase)
(reference linkbase)
21
Stammdaten.
In the branches template, there is an additionnal “zulässig für Branche” column in order to indicate
whether data is allowed for each position considering the branch selected in the Stammdaten worksheet.
Manual adjustments
ERP
data
Manual
Adjustements
G+H
(tagged)
The columns “ERP-Wert”, “manuelle Anpassung” and “angepasster ERP-Wert” contain currency amounts to
manage manual adjustments and the “Kontrolle” column is for consistency check.
the columns G+H. Values will appear in this column only if:
AND the sum of the ERP value and the manual adjustment is different from zero AND the value of
the “unzulässig für” column is “steuerlich” (not allowed for tax).
The control column (J Excel column of the GuV worksheet here) checks the consistency of the adjusted
values from the “angepasster ERP-Wert” column. In case of inconsistency, the control cell is highlighted in
red color and the computation gap is displayed. For instance:
-1,00
22
Account reclassifications
The account reclassifications consist of translating trade positions from the ERP system into positions
accepted by the fiscal administration.
Here the columns K to O contain data to manage manual adjustments and the P column is for consistency
check.
Tagged Reclassifications
J+N
The “Auswahl” and “aktuelle Periode” columns provide details regarding account reclassification, which will
be tagged and sent to the tax office.
The “Steuerbilanz-Wert” column is for computation and double-checking.
The Kontrolle column is designed for consistency check. It checks whether entered values are consistent,
but does not check whether values are mandatory or required for the selected legal form.
This area corresponds to the following Tuple elements of the German GAAP taxonomy:
Single choice Tuple
Sequence Tuple
23
The “Auswahl” column enables you to select the kind of reclassification to be applied. By default, there is no
reclassifciation (“keine”).
3 kinds of reclassifications are allowed:
Wertberichtung (Änderung der Wertansätze): only change of value
Umgliederung: reclassification
Wertberichtigung und Umgliederung
reclassification with change of value
(Umgliederung
mit
Änderung
der
Wertansätze):
The aggregation rules defined in the calculation view of the taxonomy also apply for this selection, i.e. the
template will automatically update the subtotal with the value selected for the child accounts. If the
reclassification for a child account is “Wertberichtung” and it is “Umgliederung” for the sibling account, then
the reclassification for the parent subtotal position will be automatically updated “Wertberichtung und
Umgliederung”.
Example of reclassification:
Warning: it is possible to force the selected value in the column “Auswahl” for a subtotal position. In this
case, you break the inheritance rules and the templates switches to manual mode so you have to define
manually the kind of reclassification for the whole hierarchy.
In the “aktuelle Periode” column, enter the change value if any for the current period.
Automatically, the template will sum-up the values in the parent positions as defined in the calculation
linkbase of the taxonomy.
Warning: in version 5.0 of the German GAAP taxonomy, there might be errors in the calculation linkbase that
have been fixed in the templates.
In the “Steuerbilanz-Wert” column, you can visualize the final position values after manual adjustment and
reclassification. These are not editable amounts and they are not included in the tax filing as they can be
easily calculated by the tax regulator from the other columns.
The second “Kontrole” column checks the consistency of the position values after reclassification. If all cells
are equal to 0.00 or no value, this means that there is no consistency error otherwise one or several
controlling cell are highlighted in red color and the computation gap is displayed for the subtotal. For
instance:
-95 000,00
24
The “Kontennachweis” column of the Income Statement (GuV worksheet) allows you to tick all positions for
which there is one or several account details. Detailed information for account balances are data related to
the source of a position in the ERP system (account number, account description, amount) and they are
provided in the table of the “Kontennachweis” worksheet.
If there is an amount for the current position AND at least one account detail for the current position has
been found in the “Kontennachweis” table (see “Kontennachweis” worksheet), then the cell of the
“Kontennachweis” column turns to white background color so you can select an “X” value.
25
STEUERLICHE GEWINNERMITTLUNG
This financial report contains 3 tables to determine the tax profit:
Steuerlicher Gewinn / Verlust (tax gain / loss): starts from the Net Income then applies tax
deductions and additions
Bei Personengesellschaften (for partnerships): applies deduction / addition / correction due to
partnerships
Für besondere Falle (for special cases): determines special taxable income for profit organizations or
vessels merchants. You should comment your entries.
Each row corresponds to an XBRL position.
displayed.
In the “XBRL” column (C Excel column), the concept name of each position is displayed as defined in the
German GAAP taxonomy.
The “Aggregation” column (E Excel column) provides the calculation links for this report. If a position takes
the value “+” or “-“, this means that the position will be aggregated (added or subtracted) with other sibling
positions in order to get the amount of the parent position (subtotal).
The columns L to O contain additional information regarding each position:
taxonomy (reference linkbase).
(reference linkbase).
26
Stammdaten.
Manual adjustments
ERP
data
Manual
Adjustements
F+G
(tagged)
Except for the positions:
fpl.deductions.InvestmentDeductionEStG7g.comment,
DeterminationOfTaxableIncomeSpec.forProfitOrganization.determinationOfTaxableIncome,
and DeterminationOfTaxableIncomeSpec.merchantVessels.determinationOfTaxableIncome,
where the end-user should enter text information, the columns F to H contain currency amounts to manage
manual adjustments and the I column is for consistency check.
the columns F+G. Values will appear in this column only if:
AND the sum of the “ERP-Wert” and “manuelle Anpassung” columns is different from zero AND the
value in the “unzulässig für” column is “steuerlich” (not allowed for tax).
27
The control column (I Excel column of the Bilanz worksheet) checks the consistency of the adjusted values
from the H column. In case of inconsistency, the control cell is highlighted in red color and the computation
gap is displayed. For instance:
-1,00
The “Kontennachweis” column (or Q Excel column) of the Steuerliche Gewinnermittlung worksheet allows
you to tick all positions for which there is one or several account details. Detailed information for account
balances are data related to the source of a position in the ERP system (account number, account
description, amount) and they are provided in the table of the “Kontennachweis” worksheet.
been found in the Kontennachweis table (see Kontennachweis worksheet), then the cell of the
Kontennachweis column turns to white background color so you can select an “X” value.
28
ERGEBNISVERWENDUNG
This financial report provides a detail of all gains during the fiscal year. Each row corresponds to an XBRL
position.
The Ergebnisverwendung report is only for the Core and the Branches templates.
displayed.
The columns K to M contain additional information regarding each position:
taxonomy (documentation in the reference linkbase)
(documentation in the reference linkbase)
GAAP taxonomy (documentation in the reference linkbase) and the type corresponding to the legal
status selected in the Stammdaten.
29
Manual adjustments
ERP
Data
Manual
Adjustements
E+F
(tagged)
The columns E to G contain currency amounts to manage manual adjustments and the H column is used for
consistency check.
All cells of the “ERP-Wert” column contain non editable formulas which fetch data from the BD3 worksheet
(ERP query for accounting data).
the columns E+F. Values will appear in this column only if:
The control column (H Excel column of the Ergebnisverwendung worksheet) checks the consistency of the
adjusted values from the G column. In case of inconsistency, the control cell is highlighted in red color and
the computation gap is displayed. For instance:
-1,00
Warning: due to a bug in the German GAAP taxonomy version 5.0, the following positions:
incomeUse.gainLoss.additionRevenReserves.ownSharesRes
incomeUse.gainLoss.releaseRevenReserves.ownSharesRes
which “unzulässig für” value is steuerlich
should not contain any adjusted amount in the angepasster ERP-Wert column. In case a value is retrieved
from the ERP ((ERP-Wert column), you should insert an adjustment in the “manuelle Anpassung” column so
30
there is no value to tag in the angepasster ERP-Wert column. Otherwise, ERiC (Elster Rich Client) would
throw an error message.
The “Kontennachweis” column (or I Excel column) of the Ergebnisverwendung worksheet allows you to tick
all positions for which there is one or several account details. Detailed information for account balances are
data related to the source of a position in the ERP system (account number, account description, amount)
and they are provided in the table of the “Kontennachweis” worksheet.
As you can notice in the above screenshot, all Kontennachweis cells are not editable (dark grey back ground
color). This means that no detail was found in the Kontennachweis table (next worksheet) or there is no
amount for the positions.
been found in the Kontennachweis table (see Kontennachweis worksheet), then the cell of the
Kontennachweis column will turn to white background color so you can select an “X” value.
31
ANHANG
This is an appendix document for the Bank template only.
displayed.
The columns K and L contain additional information regarding each position:
(documentation in the reference linkbase)
GAAP taxonomy (documentation in the reference linkbase) and the type corresponding to the legal
status selected in the Stammdaten.
Manual adjustments
The columns F to H contain currency amounts to manage manual adjustments and the I column is used for
consistency check.
All cells of the “ERP-Wert” column contain editable cells to add supplementary data.
the columns F+G. Values will appear in this column only if:
32
The control column (I Excel column of the Anhang worksheet) checks the consistency of the adjusted values
from the G column. In case of inconsistency, the control cell is highlighted in red color and the computation
gap is displayed.
33
KONTENNACHWEIS
This table contains detailed information for account balances. By default, it is populated with data from the
BD4 worksheet (ERP query) or you can enter detailed information manually.
Warning: By default, the worksheet contains 5 000 rows. To extend the Kontennachweis table, DO NOT
insert any row but rather copy-paste existing rows so the formulas and dropdown lists will be present in the
newly added rows.
For reporting of Kontennachweis, you must select the “Kontensalden zu einer oder mehreren Positionen”
option in the Stammdaten worksheet by entering an “X” value. After doing so, you will be able to report
detailed information for the positions of the Bilanz, GuV, Steuerliche Gewinnermittlung and
Ergebnisverwendung statements by entering “X” in the column “Kontennachweis”.
In reverse case, if you do not want to report Kontennachweis, simply do not select the ‘Kontensalden zu
einer oder mehreren Positionen’ option in the Stammdaten worksheet. Remove also all ‘X’ from the
Kontennachweis column, otherwise the positions will be taken for reporting detailed information and
validations error might be raised by ERiC (Elster Rich Client).
Each row corresponds to the description of one detailed information linked to a position, there can be several
details for the same position so the amounts will be aggregated:
Name der position (text field) : shareholder name
Kontonummer (text field): internal account number
Kontobeschreibung (number): internal account description
Kontosaldo: internal account amount
Sample Kontennachweis worksheet:
Corresponding tuple in the German GAAP taxonomy:
Only if you select an “X” value in the Kontennachweis column of the financial statement, then all the detailed
information for the position will be tagged and reported inside the instance document.
34
KONTROLLEN
The Kontrollen worksheet enables to get a quick overview of the data consistency in your E-Bilanz workbook
before generating the electronic tax filing. This dashboard interface can significantly accelerate the
implementation of your electronic filing process to the German tax administration by reducing the time to fix
consistency issues. It is customizable so you can add your own controls.
The list of controls is organized by worksheet. The status can be OK or Falsch. The F Excel column provides
explanations on how to get valid status for each control of the workbook.
There can be several individual controls for one status: for instance, the consistency checks in the financial
statements (Konzistensprüfung…) consists of verifying that all values in the Kontrolle columns are OK (0 or
no value).
By clicking the label of the control, you are redirected to the location of the corresponding data inside the
workbook.
35
VALIDATION
During the validation process, the preview or the sending of an E-Bilanz filing with the SAP® E-Bilanz
solution, an action pane control shows the validation log from ERiC (Elster Rich Component).
There are 3 kinds of messages: the errors, the warnings and the information.
By clicking on a message, you will be redirected to the spreadsheet cell to be corrected.
For more information, see SAP Note N°1749904.
36
APPENDIX
ERP query interface
The SAP® E-Bilanz Excel content enables the end-users to have a flexible and automated fiscal reporting
solution in order to cover the needs of all industries. With these templates, there is no need to tag data as the
ERP queries just need to comply with a predefined format. The format of the ERP queries is the same for all
templates: Core, Bank, Insurance and Branches.
Data formatting
All values are in text format.
The date values are formatted following the German format MM.DD.YYYY.
The “X” value corresponds to TRUE and no value corresponds to FALSE.
Query worksheets
BD1 worksheet
The BD1 worksheet contains the master data part 1 fetched from the ERP system. Here is a sample BD1
worksheet:
The A column with header “NS” contains the namespaces of the positions.
The B column with header “NODETAG” contains the concept names of the positions
The C column with header “NODEVALUE” contains the values of the concepts.
Each master data is identified by the concatenation of the namespace in column A and the position name in
column B which provide the Qualified Name (or QName) of the XBRL concept. As all master data concepts
37
have the same namespace (de-gcd), a lookup with the position name is used to fetch each value of the
Stammdaten worksheet in the current version of the templates.
BD2 worksheet
The BD2 worksheet contains the list of shareholders (master data part 2) fetched from the ERP system.
Here is a sample BD2 worksheet:
In the current version of the templates, only data from the following columns are used to populate the
shareholders table:
The B column with header “NAME” contains the shareholders’ names.
The C column with header “CURRENTNUMBER” contains the shareholders’ internal numbers.
The E column with header “TAXNUMBER” contains the shareholders’ 13-digit fiscal identifiers
The F column with header “TAXID” contains the shareholders’ tax identifiers
The L column with header “LEGALSTATUS_NPP” contains data to populate the “natürliche Person –
Privatvermögen” column of the Gesellschafter table
The M column with header “LEGALSTATUS_NPB” contains data to populate the “natürliche Person –
Betriebsvermögen” column of the Gesellschafter table
The N column with header “LEGALSTATUS_PG” contains data to populate the “Personengesellschaft:”
column of the Gesellschafter table
The O column with header “LEGALSTATUS_KOER” contains data to populate the “Körperschaft” column of
the Gesellschafter table
The Q column with header “SDKEY_NUM” contains the numerator of the share divide keys
The R column with header “SDKEY_DENOM” contains the denominator of the share divide keys
The S column with header “SPECIALBALANCE” indicates whether special balance is required
The T column with header “EXTENSION” indicates whether extension is required
All shareholders in the Gesellschafter table are ordered by row from the BD2 worksheet.
38
BD3 worksheet
The BD3 worksheet contains the account balances fetched from the ERP system. Here is a sample BD3
worksheet:
In the current version of the templates, only data from the following columns are used to populate the Bilanz,
the GuV, the Steuerliche Gewinnermittlung, the Ergebnisverwendung, and the Anhang worksheets:
The A column with header “BSPL_S_DATA_XBRL-NODETAG” contains the position names.
The B column with header “BSPL_S_DATA_XBRL-BALANCE” contains the amounts for each position.
The U column with header “BSPL_S_DATA_XBRL-NS” contains the namespaces of the positions.
Each accounting data is identified by the concatenation of the namespace in column U and the position
name in column A which provide the Qualified Name (or QName) of the XBRL concept. For performance
reasons, a lookup on the QName is used to fetch value only for positions who have the same name and
different namespaces (de-gaap-ci and de-bra) otherwise the position name in column A is the key.
If the J column with header "BSPL_S_DATA_XBRL-CCODE" is empty, this is because you have selected
data for more than one company code out of SAP ERP. The SAP® E-Bilanz solution aggregates the values
of all available company code, if data selection is not restricted to one company code.
BD4 worksheet
The BD4 worksheet contains the detailed information for account balances (Kontennnachweis) fetched from
the ERP system. Here is a sample BD4 worksheet and the corresponding Kontennachweis table:
39
In the current version of the templates, only data from the following columns of BD4 are used to populate the
“Kontennachweis” table:
The A column with header “%FA00000” contains the position names. Several rows can have the same
position name.
The B column with header “%FA00001” contains the amounts for each ERP account.
The E column with header “BSPL_S_DETAILS_XBRL-RACCT” contains the ERP account code.
The F column with header “%FA00002” contains the long description of the ERP account (usually the
concatenation of the code and the label)
The detailed information listed in the Kontennachweis worksheet is ordered by row from the BD4 worksheet.
40
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