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Report Consolidation of Investment (COI)

Application Database > Navigation Panel > Processes > select process > Report > Consolidation of Investments

IMPORTANT:To display the data, you have to select a consolidation area and a Child Entity belonging to it.

Introduction

The Consolidation of Investment (COI ) report is a data lineage tool that enables the analysis of the elimination process of financial investments between Entities within the same group, in the context of statutory consolidation.

The report, starting with the data contributing to the consolidated data, allows the following actions:

  • View the intermediate processing steps.
  • Consult the initial data that generated the consolidation.
  • Access information on consolidation criteria and percentages, based on the financial investment relationships between group's Entities.

Consolidation Information

For the selected child Entity, the following information is displayed:

  • Consolidation method
  • information on the percentages used in the consolidation process that take into account all the financial investment relationships between Entities within the consolidation area.

The 'Information' icon provides access to the same information for the previous period and the opening scenario.

Contribution The section shows the development of values on F.I. and net equity accounts by category. The table initially displays the amounts on Entity categories (Amount and Entity type categories), followed by the impact of the Consolidation journals.

Financial investments elimination journals

The section displays the F.I. elimination journals generated by the elimination rules from ownership structure register.

The report displays the data on the original scenario and its evolution in the following types of amounts:

  • Proportional
  • Converted
  • Consolidable.

Owner

The section displays the list of Entities within the consolidation area that currently have or previously had a F.I relationship as an Owner entity of the selected Entity. The current Owner entities are shown in detail, along with those that were Owners in the previous period or in the opening scenario.

Ownership structure register

The section displays the events in the ownership structure register between the selected Entity and the Owner entities within the consolidation area.

After selecting an event, the values of the financial investment and net equity are shown in the central area.

Along with net equity amounts, the system displays:

  • The FX rate applied.
  • The amount converted to the currency of the owner company.

The FX rates displayed and used to calculate the converted value follow this logic:

  • The FX rate of an account, if available.
  • Alternatively, the generic FX rate associated with the event.

IMPORTANT:The events displayed are exclusively those of the launch period based on the period length defined for the selected scenario/period.

Balance Sheet - Financial Investments

The section displays the contribution data of the Owner entities. The data displayed refer to balance sheet balances and Entity journals for the Financial Investment accounts.

If the Entity is owned by several Entities, it is possible to filter the data of a single Owner entity. The report shows the figure on the original scenario and its evolution on the proportional, converted and consolidable amount types.

Balance Sheet - Net equity

The section displays the contribution data of the Owned entities. The data displayed refer to balance sheet balances and Entity journals for the Net Equity accounts.

The report shows the figure on the original scenario and its evolution on the proportional, converted and consolidable amount types.

Show Structure

This section displays the hierarchy of Entities, showing the connection between the owned entity and the relevant owner entities (direct and indirect). Connections are traced back to the last owner entity in the chain.

The following information is provided for each entity displayed:

  • Entity name
  • Reference currency
  • Consolidation method
  • Direct ownership percentage

Restrictions

  • The report does not process data from processes with a relationship type other than Entity.
  • The report displaying the original data does not apply the category and account filters applied to the consolidation scenario.