Hierarchy
SAP_FIN (Software Component) SAP_FIN⤷
EC-CS (Application Component) Consolidation⤷
FC00_UC (Package) Cons: General consolidation (cannot be assign.to FC01-FC09)
Basic Data
| Data Element | FC_NIMERG |
| Short Description | Net Income Item for Merger |
Data Type
| Category of Dictionary Type | D | Domain |
| Type of Object Referenced | No Information | |
| Domain / Name of Reference Type | FC_ITEM | |
| Data Type | CHAR | Character String |
| Length | 10 | |
| Decimal Places | 0 | |
| Output Length | 10 | |
| Value Table | TF100 |
Further Characteristics
| Search Help: Name | ||
| Search Help: Parameters | ||
| Parameter ID | ||
| Default Component name | ||
| Change document | ||
| No Input History | ||
| Basic direction is set to LTR | ||
| No BIDI Filtering |
Field Label
| Length | Field Label | |
| Short | 10 | Item |
| Medium | 15 | Net Inc. Item |
| Long | 30 | Net Income Item for Merger |
| Heading | 10 | Item |
Documentation
Definition
Specifies the item for net income in a merger.
Use
In this field, you enter an item for the net income in a merger.
This item is part of appropriation of retained earnings. If you selected the Total Divestiture Due to Merger indicator for a specific consolidation unit in the hierarchy attributes of the consolidation group, the system posts the total divestiture for this consolidation unit as follows:
- The consolidation group change undoes protected items on the Net Income from Mergers item.
- The consolidation of investments suppresses the posting of divestiture gain in the income statement and uses the Net Income from Mergers item instead.
Using this item, you can identify those financial statement imbalances from the merger that need to be transferred without affecting net income. Therefore, for the acquiring company you should report the transfer of financial statement imbalances on the Net Income from Mergers item, as well.
Dependencies
You can define the special item Net Income from Mergers only if you have first activated the setting Merger Activities in the system utilization for consolidation of investments.
Example
History
| Last changed by/on | SAP | 20100310 |
| SAP Release Created in | 605 |
