Investment Rule-Set
The Investment rule-set consists of two rules/journal detail lines.
This rule-set transfers current period Investments to Goodwill for all Intercompany partners representing siblings. The Goodwill entry will offset with the elimination of Owner's Equity from the partner, leaving a net Goodwill value (if any).
Data posted to the Investment in Subsidiaries ("FCCS_Investment in Sub") account must include an Intercompany partner representing the company in which the investment is held in order for this rule to execute. The account can be set as an "Intercompany" account through metadata maintenance but no "plug" account should be selected. If a "plug" account is entered to the Investment in Subsidiaries account, then both the Standard Eliminations and Investment rule will execute, doubling the elimination.
Table 18-8 Investment (Rule-set)
| Entry | Description |
|---|---|
| Condition( | (Entity Current Method = Holding Or Entity Current Method = Subsidiary Or Entity Current Method = Proportional And FCCS_Total Data Source < > 0 And Intercompany Consolidation > 0 Or Intercompany Consolidation % Change < > 0 Or Partner Current Method = Equity) |
| Factor | Current \ Entity Consolidation % |
| Dimension | Source POV |
| Account | "FCCS_Investment in Sub" |
| Intercompany | #Any partner that is a descendant of the current parent# |
| Movement | Base of "FCCS_ClosingBalance" Excluding "FCCS_OpeningBalance" |
| Data Source | Base of "FCCS_TotalDataSource" |
Table 18-9 Investment - Reverse Proportionalize (Rule)
| Entry | Description | Redirect Target Member |
|---|---|---|
| Condition | inherited | |
| Factor | inherited | |
| Processing Option | Subtract | |
| Dimension | Source POV | |
| Account | inherited | |
| Intercompany | inherited | |
| Movement | inherited | |
| Data Source | inherited | "FCCS_Intercompany Eliminations" |
Table 18-10 Investment - Goodwill Offset (Rule)
| Entry | Description | Redirect Target Member |
|---|---|---|
| Condition | inherited | |
| Factor | inherited | |
| Processing Option |
Add |
|
| Dimension |
Source POV |
|
| Account | inherited | "FCCS_Goodwill Offset" |
| Intercompany | inherited | |
| Movement | inherited |
IF: "FCCS_Total Movements" > "FCCS_Total Data Source" > 0 THEN: "FCCS_Mvmt_Acquisition_Input" ELSE: "FCCS_Mvmt Disposal_Input" |
| Data Source | inherited | "FCCS_Intercompany Eliminations" |