Supplemental Schedule - Balance Sheet Adjustments

Oracle Hyperion Tax Provision provides the ability to use supplemental schedules to automate book-tax differences to the deferred tax rollforward. It provides a supplemental schedule to document and calculate the ending book-tax difference based on the Balance Sheet adjustments by legal entity. You manually input data into the form.

The form contains the following RollForward members (across):

• TBOpening—Trial Balance Opening Balance—Automatically populated with the beginning of the year account balances per the book balance sheet.

• Tax Opening—Prior Year Tax Data—Automatically populated with the beginning of the year tax balances per the tax basis balance sheet.

• BookTaxDiffOpening—Prior Year Book-Tax Difference—Automatically populated with the prior year end cumulative book-tax difference.

• TBClosingTotal—Trial Balance Closing Balance—Automatically populated with the current period ending account balances per the book balance sheet.

• TaxClosing—Current Year Tax Data (Book Accounts)—Manually input with the current year tax basis for book accounts.

• TaxClosing—Current Year Tax Data (Tax Accounts)—Manually input with the current year tax basis for Tax accounts.

• BookTaxDiffClosing—Closing Book versus Tax Difference—The sum of TBClosingTotal, TaxClosing—Current Year Tax Data (Book Accounts), and TaxClosing—Current Year Tax Data (Tax Accounts). The amount is the current year end cumulative book-tax difference for the balance sheet account. This amount can be automated to the temporary difference rollforward so that the end of period book-tax difference equals this schedule.