10.3.3 Reporting Lines for Selected Balance-Sheet Balances

You may also wish to build up the reporting line Financial Elements for selected balance-sheet balances. Although you will not always be able to demonstrate a balanced balance sheet (For example, it is not meaningful to construct a balance sheet for a Product line or a Line of Business) if you build out selected balances. Those balances can be used in ratio analysis either within the OFS Profitability Analytics OBI application or within your own reporting tool. The OFS Profitability Analytics OBI application includes predefined cube definitions that generate ratios and formulas that use such balance-sheet balance reporting lines (for example, for risk-adjusted profitability ratios such as return on assets, risk-adjusted return on equity, net income after capital charge, and so on).