read and understand below SOP.

	



	
	
 

      

	
		
GA FA 		

Desktop Procedure 
	
for
IFRS 16 related activities MCC BG	





 
2025-05-23	

Table of Contents	
1.	GENERAL DOCUMENT DESCRIPTION	5
2.	GENERAL PROCESS DESCRIPTION (SIPOC TABLE)	6
3.	PROCESS PRESENTATION ON T-ACCOUNTS	8
4.	DETAILED STANDARD PROCESS DESCRIPTION (CASE STUDY)	10
4.1.	 Check if the request is received	11
4.1.1.	Data for contracts maintenance delivery.	11
4.2.	 Analysis of provided request and definition of action.	12
4.2.1.	Check provided request	12
4.3.	Send request back to Local FI	13
4.4.	Maintenance of leasing contracts.	13
4.4.1.	Find contract number in SAP RE-FX	14
4.4.2.	 Reverse already posted valuation.	16
4.4.3.	Perform cost center change.	21
4.4.4.	Early termination of the contract.	27
4.4.5.	Change condition amount.	32
4.4.6.	Create new contract.	38
4.5.	 Check contract completeness and activation.	50
4.5.1.	Check status of Valuation rule and Valuation process.	50
4.5.2.	Check if valuation process is executed for all relevant contracts.	52
4.5.3.	Check contract activation status for the new created contracts.	56
4.6.	  Run simulation of valuation	57
4.7.	Post valuation in SAP RE-FX.	64
4.8.	Perform posting in SAP FI-CO.	65
4.9.	 Perform reconciliation of SAP RE-FX with SAP FICO	73
4.10.	 Perform reconciliation in SAP FICO for all P&L accounts reported under Tagetik accounts.	83
4.11.	Perform liability maturity split.	85
4.11.1.	Reports before posting maturity split.	85
4.11.1.1.	Report from SAP FICO - Financial Statement.	85
4.11.1.2.	Report from SAP RE-FX - DISPLAY CONTRACT VALUATION.	88
4.11.2.	Postings of maturity split.	91
4.12.	Perform disclosure notes preparation.	96
4.12.1.	Monthly notes.	98
4.12.1.1.	Liability from lease agreements – 4121160000.	99
4.12.1.2.	Total of fixed lease payments – 4121182000.	109
4.12.2.	Quarterly notes.	111
4.12.2.1.	Contractual maturities lease liabilities (nominal) - 4121185110/20/30 – <=1Y/>1<=5Y/>5Y.	112
4.12.2.2.	Potential future cash outflows due to not reasonably certain - 4211186200 – extension/termination option.	116
4.12.3.	Inform LFI that notes are ready.	119
4.13.	Inform LFI about postings.	119
5.	APPENDIX	120
5.1.	Glossary (Including abbreviations)	120
5.2.	  Controls	121
5.2.1.	On-going controls	121
5.2.2.	Detective controls (sample checks)	121
5.3.	  Checks	121
5.4.	Communication Rulebook	122
5.5.	Attachments & Paths	122
5.6.	Document approval	123



















1.	General Document Description
This document defines the flow of a business process by describing all activities that have to be executed in order to reach the aim of the process.
In order to have a clear definition of responsibilities and the resources necessary to execute the business process reliably, the activity descriptions are detailed by:
	Examples
	Responsible roles
	Resources (Input and output objects, documented knowledge, application systems)
Symbols that are used in this document are described in detail in document Desktop Procedure Creation & Management System.

 
2.	General Process Description (SIPOC table)
Supplier
(Requesting department)	MCC BG LFI – General Accounting Department
Inputs
	SAP
Transactions (HS1/A01)	HS1(2016):
YRE00FIEXPORT, RECEISRULECN, RECN, YRE00FIEXPORTMIP, RECEISRECLASSIFY, RECEEP, RECESH, RECEPR, YSDI, YRE00GLCNCCSUM    
A01(2016):
SM35, FB03, FAGLL03,  S_ALR_87012284, F-02
	Other Inputs	Excel templates
Process	Who?	GSC FA Clerk
	How?	In special SAP module (used among others for maintenance of leasing contracts) called RE-FX on dedicated HS1 line, postings of contracts valuation are performed. Those postings are monthly posting of contracts as well as termination and new contract addition.
Data from HS1 is posted in SAP module (used among others for all accounting purposes of local books) FICO.
After both postings data is reconciled between both systems RE-FX and SAP to assure compliance of data.
When above activities are finished, notes for reporting purpose can be calculated and sent to LFI.
	Why?	To post IFRS 16 related transactions in both in SAP RE-FX and Local SAP FICO and calculate notes for Group Reporting.
	When?	Maintenance and postings and other activities are to be done on -1WD EOB
Reconciliation deadline is to be done on 1 WD EOB
Deadline for Notes calculation is 4WD EOB.
Outputs	Documents	Monthly check files
Reconciliation file
	Results of action	Posted IFRS 16 in SAP RE-FX and SAP FICO
Customer	MCC BG LFI – General Accounting Department

 
3.	Process presentation on T-accounts
Since posting is done in two modules: SAP RE-FX and SAP FICO and both postings should reflect each other (the only difference is that they use different accounts) below example shows posting from local books (SAP FICO).
Right of use account		Lease liability ST		Depreciation account
2037541100		2331155000		2035806000
Dr	            Cr		Dr	            Cr		Dr	           Cr
1) 29403			3) 11000	29403 (1		4) 9801	
				1764 (2			
				12000 (5			
							
Interest expenses account		Clearing lease expenses account		Amortization right of use account
2932177000		2764520000		2739501000
Dr	           Cr		Dr	            Cr		Dr	           Cr
2) 1764				11000 (3			9801 (4
							
							




							
Lease liability LT						
2251310000						
Dr	            Cr						
5) 12000							
							
							
							
							
								
								
								
								
								
1) Posting of capitalization	
2) Posting of interest expenses	
3) Posting of lease clearing	
4) Posting of depreciation	
5) Posting of maturity	
 
4.	Detailed Standard Process Description (Case Study)
IFRS 16 is an International Financial Reporting Standard (IFRS) promulgated by the International Accounting Standards Board (IASB) providing guidance on accounting for leases. IFRS 16 was issued in January 2016 and is effective for most companies that report under IFRS since 1 January 2019. IFRS 16 has a substantial impact on the financial statements of lessees of property and equipment – requiring that leases be placed on-balance sheet by recognizing a ‘right-of-use’ asset and a lease liability.
The aim of this procedure is to describe the process of posting the effects of IFRS 16 leasing standard in SAP RE-FX and SAP FICO. Leasing contracts are maintained in a separate SAP module: RE-FX. 
   
Below table presents MCC BG Company Code used in SAP RE-FX and the respective Company Code in SAP FICO.
SAP RE-FX (HS1)	SAP FICO (A01)
2016	2016
4.1.	 Check if the request is received 
4.1.1.	Data for contracts maintenance delivery.
All changes on the contracts/creation of new contracts are AWAYS performed based on LFI request. Each day, GSC FA clerk checks in the Inbox under following address: 
https://mwfk2designer.metrogroup-networking.com/Runtime/Runtime/Form/Metro.MSIT.Form.StartForm/
if the request is received via MSIT, or in case MSIT is not working properly, through emergency workflow, which is common mailbox (mgscpl-bgfa@metro-gsc.pl). How to open MSIT and check the request find in the Manuals under following path: 
https://metro.sharepoint.com/sites/MSIT2
If the request is received follow the chapter 4.2.1.	Check provided request. When request is received by e-mail - e-mail from MCC BG is received on common mailbox, which describing what kind of activities need to be done on the leases by BG entity. The way of communication is described in the Communication Rulebook, which can be found under the link:
Service Excellence for business - Communication Rulebook file://dus30fsrb010-smb.r2.madm.net/MSRV/TranPL/KZ/90. Communication Rulebook
 After receiving the request, the GCS FA clerk first analyzes the received data with the information that currently exists in the SAP RE-FX system.
4.2.	  Analysis of provided request and definition of action.
4.2.1.	Check provided request
When the new file is sent by LFI regarding the request, files are stored in folder IFRS16 contracts maintenance in SAP RE-FX: file://dus30fsrb010-smb.r2.madm.net/MSRV/TranPL/DE_MAG/0055 Hospitality HoReCa/IFRS16/source data 
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\01. IFRS16 contracts maintenance in SAP RE-FX 
The file that is to be used to prepare checks or create/change contracts is copied to folder for current month.  The file sent by LFI can content next data:
	NEW CONTRACT that are to be created with all the information provided by LFI in the request.
	CONTRACTS THAT NEED TO BE CHANGED with all the information provided by LFI in the request.
	PREVIOUS/CURRENT END DATE – dates marked are to be changed in the contract in SAP RE-FX. PREVIOUS END DATE is already in the system and should be changed by CURRENT END DATE in the table. For example, contract needs to be prolonged from 16.05.2020 to 16.05.2022.
	PREVIOUS/CURRENT MONTHLY AMOUNT – amounts are to be changed in the contract in SAP RE-FX. Previous amount is already in the system and should be changed by current amount in the table. When contract will be finished earlier, the current amount will be 0 in the file.


4.3.	Send request back to Local FI
In case of any questions/inaccuracies, local organization should be contacted. There are two ways of contacting local organization:
	Via MSIT using option REWORK,
	In case MSIT in not working, via emergency flow which is e-mail (using common mailbox: MGSC PL - BG FA mgscpl-bgfa@metro-gsc.pl)
Data of all contact persons can be found in rulebook, to which path can be found in chapter 5.4. Communication Rulebook of this document.
In case of technical problems contact Service Desk:
	Via MSIT (For more details regarding interaction tool see procedures under the following path:
https://jira.metrosystems.net/servicedesk/customer/portal/251/create/310
	Via mail (using common mailbox: <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS>).
4.4.	Maintenance of leasing contracts.
Based on request analysis described in subchapter  4.2.1. Check provided request, different actions can be requested:
1)	When change request contains periods that are already posted, reverse of posted valuation is to be done before the changes are performed go to 4.4.2. Reverse already posted valuation.
2)	In case contract was early terminated go to 4.4.3.	Early termination of the contract
3)	In case there is a change of amount go to 4.4.5. Change condition amount, in case there is a change of cost center go to 4.4.4. Perform cost center change,
4)	In case new contract needs to be created go to 4.4.6. Create new contract
4.4.1.	Find contract number in SAP RE-FX
In case contract number is not provided by LFI, or LFI need all numbers of the contracts, process like below described steps. 
1.	To find contract number in SAP RE-FX go to transaction RECEISRULECN - INFORMATION SYSTEM: VALUATION RULES 

 
  
1)	COMPANY CODE - fill in 2016.
2)	CONTRACT VALIDITY - enter last day of current month. Alternatively, leave this field empty to display all contracts in the company. 
3)	VALUATION RULE enter IFRS16_M.
4)	Click EXECUTE.
2.	After new window will appear click on: 
 
1)	EXPORT.
2)	SPREADSHEET.

3.	Next new window will appear press ENTER.
 
4.	Save file under below path (e.g. for December 2022) as ALL CONTRACTS 2016.XLSX
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\01. IFRS16 contracts maintenance in SAP RE-FX 
 
Process further regarding the needs – use this file for checks or send to LFI when such data is requested.  
To check if contract already exist in the system check column D – NAME – perform analyses – usualy there are the plate numbers of the cars.  
 
4.4.2.	 Reverse already posted valuation.
In case change request contains periods that are already posted, reverse of posted valuation is to be done before the changes are done.
1.	Start transaction  RECN - PROCESS CONTRACT 

 
 
1)	COMPANY CODE – Company code in which contract exists: 2016 for MCC BG.
2)	CONTRACT – contract number, press ENTER.

2.	Next window appears: 
 
1)	Go to tab VALUATION.
2)	Click on CANCEL VALUATION and the last valuation will be removed.
3.	New window will appear:
 
1)	Fill in FISCAL YEAR in which reversal take place.
Fill in period in which reversal take place.
1)	When there are more than one period to be reversed, REVERSE LAST RUN ONLY should be unchecked.
2)	SIMULATION mode is chosen.
3)	Choose REVERSAL IN CLOSED PERIOD for reversal reason, in case posting is from closed period, for current period - choose REVERSAL IN CURRENT PERIOD.
4)	Fill first day of current month for POSTING DATE, or another day proposed by LFI in the request.
5)	Tick USE GRID CONTROL.
6)	Click EXECUTE.
 	NOTE: ALWAYS remember to first use MODE SIMULATION before posting the reversal of valuations

4.	 Below window will appear, check status of the simulation:
  
1)	Status of the simulation is green, which means that reversal can be done without errors.
2)	When there are red dots, click on ERROR LOG to investigate the issue.

5.	For example: In case reversal date is not correct (before the initial posting date), when the simulation is run, red dots for errors are generated with related description. 
  
Errors need to be investigated in the particle contracts, corrected, and simulated one more time.
6.	Go back to previous window. Change MODE to UPDATE RUN and press F8 to proceed with the reversal.
  
System will post simulated values.
4.4.3.	Perform cost center change.
1.	Start transaction RECN - Process Contract and fill in following fields:
 
1)	COMPANY CODE – Company code in which contract exists: 2016 MCC BG.
2)	CONTRACT – contract number, provided in LFI request. Press ENTER.
2.	On the new opened window: 
 
1)	Go to tab OBJECTS.
2)	Click on CHANGE BETWEEN DISPLAY CHANGE to start change mode.
3)	Click on the icon    to see all available cost centers.
3.	New window opens, click on ENTER to confirm:
  
4.	Choose the new cost center provided by the LFI from the list by clicking on it: 
 
5.	Cost center will be changed:
  
6.	After COST CENTER change
 
1)	Go to tab VALUATION PARAMETERS.
2)	Click on CUT TIME SLICE.
7.	New window will appear:
 
1)	VALID FROM – fill in the first day of the month from which change will take place. If it’s not given by the LFI in the excel file or in the email fill in first day of current month.
2)	Click on CONTINUE.
8.	Continue the changes in the same tab, as presented below:
 
1)	Click on RULE COMPLETE.
2)	Click on SAVE.
3)	Go to tab VALUATION.
9.	Run valuation:
 
1)	Click on PERFORM VALUATION.
2)	In pop up window PERFORM VALUATION click on CONTINUE.
10.	Window with simulation of VALUATION RESULT will appear:
 
1)	Go to tab DEPRECIATION.
2)	Check that from selected month depreciation values are simulated on new cost center.
3)	Click on SAVE.
4.4.4.	Early termination of the contract.
1.	Start transaction RECN - PROCESS CONTRACT and fill in following fields:
 
1)	COMPANY CODE – Company code in which contract exists: 2016 for MCC BG.
2)	CONTRACT – contract number, from the LFI request. Press ENTER.
2.	New window will appear:
 
1)	Go to tab VALUATION PARAMETERS.
2)	Click on CHANGES BETWEEN DISPLAY <--> CHANGE.
3)	Click on CUT TIME SLICE.
3.	New window will appear:
 
1)	VALID FROM – fill in the first day of the month from which change will take place (first day of current month).
2)	Click on CONTINUE.
4.	In the same tab
 
1)	Click on NEXT ENTRY to move to the current time slice.
2)	PROBABLE END – fill in date of contract termination, provided by LFI in the request. 
5.	Continue data changes in the same tab, as presented below: 
 
1)	Click on RULE COMPLETE.
2)	Click on SAVE.
3)	Go to VALUATION tab.
6.	In the VALUATION tab
 
1)	Click on PERFORM VALUATION.
2)	In window PERFORM VALUATION click on CONTINUE.
7.	Window with simulation of VALUATION RESULT will appear:
 
1)	The line with results of our changes is appear – GSC FA clerk can see what kind of changes in the contract are going to be done after posting the valuation. 
2)	Go to the tab CLEARING.
8.	Scroll down the list:
 
1)	Check if the last valuated month (or the part of month) is the same as requested by LFI. In case of any discrepancy from the request repeat all the steps to remove the difference.
2)	Click SAVE.
4.4.5.	Change condition amount.
1.	Start transaction RECN - PROCESS CONTRACT AND fill in following fields:
 
1)	COMPANY CODE – Company code in which contract exists: 2016 for MCC BG.
2)	CONTRACT – contract number, to find contract number by name follow steps 1-3 from chapter 4.4.1. Find contract number in SAP RE-FX.
Press ENTER.
2.	In the below window:
 
1)	Go to tab CONDITIONS.
2)	Click on CHANGES BETWEEN DISPLAY <--> CHANGE.
3)	Click on ADD CONDITION.
4)	Mark condition type for this case - V100. Choose condition according to contract type. When the contract is for cars, select V100-CREDIT SIDE BASIC RENT, and when the contract is for buildings and lands select V200-INDEX RENT. For other cases, inform the LFI and ask condition type.
5)	Click on APPLY.
3.	Fill in next field: 
 
1)	VALID FROM – fill in the start date from which the amount is to be posted (usually first day of month) taken from the LFI request.
2)	UNIT PRICE – fill in new amount of monthly payment from the requests. 
3)	VALID TO - the end date of the previous condition is automatically filled in – the date before VALID FROM date. 
Press ENTER
4.	Next step is to create time slice:

 
1)	Go to tab VALUATION PARAMETERS.
2)	Click on CUT TIME SLICE.
5.	New window will appear:
 
1)	VALID FROM – fill in the first day of the month from which change will take place (usually first day of current month).
2)	Click on CONTINUE.
6.	In the same tab:
 
1)	Click on RULE COMPLETE.
2)	Click on SAVE.
3)	Go to tab VALUATION.
7.	In the VALUATION tab:
 
1)	Click on PERFORM VALUATION.
2)	In pop up window PERFORM VALUATION click on CONTINUE.
8.	Below window will appear:
 
1)	Go to tab CLEARING.
2)	Check if value of monthly posting has been changed from selected month. If not, repeat the steps from this chapter to find the reason and complete the task.
3)	Click on SAVE.
4.4.6.	Create new contract.
Before creating a new contract, check if the contract already exists in HS1 by following the steps in chapter 4.4.1 Find contract number in SAP RE-FX. If contract exists inform LFI and ask for further instruction. If not, the following steps for contracts creation must be processed.
To create new contract in SAP RE-FX, follow below steps: 
1.	Start transaction RECN – PROCESS CONTRACT:
 

1)	Click on CREATE OBJECT.
2)	Select CONTRACT TYPE from drop down list. In this case contract type is CAR – most contracts in MCC BG. Contract type can be chosen from the drop list: 
 
 	NOTE: In case of other type of contracts needs to be created, LFI provide the contract type in the MSIT request. For example, there was created contract for “Banknote deposit machine” – in this case contract type ME06 OTHER MACHINES & TECH. EQUIPM. was used. 
3)	COMPANY CODE – fill in Company code for which contract should be created: 2016 for MCC BG
4)	Click on CONTINUE.
2.	In the new window:
 
1)	CONTRACT START – fill in start date of contract taken from request. When contract starts before current FY – choose first day of current FY as a start date of contract.
2)	TO – fill in end date of contract.
3)	CONTRACT NAME – fill in contract name from the request.
4)	Go to the tab OBJECTS.
 	NOTE: All the dates mentioned above should be given by the LFI in the excel file sent by MSIT tool or in the email.
3.	Next step is in tab OBJECTS:
 
1)	Go to tab OBJECTS.
2)	Click on ASSIGN to add new object to the contract.
3)	Double click on COB CONTRACT OBJECT.
4.	Next step in the same tab:
 
1)	CONTRACT OBJECT - when new object is added fill the same CONTRACT NAME and add  CAR NUMBER/NAME copied from the LFI request.
2)	ACCOUNT ASSIGNMENT – fill in cost center in format CTR 0100/COST CENTER provided by LFI request.
3)	Go to tab POSTING PARAMETERS.
5.	In the new tab POSTING PARAMETERS 
 
1)	FREQUENCY – is selected.
2)	The data is filled in automatically - in contracts usually frequency of payments is 1 per months paid in advance. 
6.	In the next new tab CONDITIONS:
 
1)	Click on INSERT CONDITION.
2)	Choose CONDITION TYPE – V100 for cars. Choose condition according to contract type. When the contract is for car, select V100-CREDIT SIDE BASIC RENT, and when the contract is for buildings and lands, select V200-INDEX RENT. For other cases, inform the LFI and ask condition type via mail MSRV PL - BG FA <PRESIDIO_ANONYMIZED_EMAIL_ADDRESS> according to the Communication Rulebook, which can be find under the link: 
Service Excellence for business - Communication Rulebook
3)	Click on APPLY.
7.	New condition will be added:
 
1)	VALID FROM – system by default fills in the same date as contract start.
2)	UNIT PRICE – fill in value of monthly payment provided by LFI.
ENTER is clicked. 
8.	Next step:
 
1)	Go to tab VALUATION PARAMETERS.
2)	Click on CREATE TERM.
3)	Choose IFRS 16.
4)	Select line with created object COB 0010.
9.	In the same tab:
 
1)	Click on flag to set status to complete.
2)	Click on SAVE to save the contract.
3)	Click on ACTIVATE to activate the contract.
10.	 Click on YES to continue.
 

11.	 System will automatically open first tab GENERAL DATA:
 
1)	Message STATUS WAS CHANGED appears.
2)	SYSTEM STATUS – field value was automatically changed to ACTV REL, which means that contract is active and will generate postings.
3)	CONTRACT – contract number was automatically assigned.
12.	 In the VALUATION tab:
 
1)	Click on PERFORM VALUATION.
2)	When new window PERFORM VALUATION will pop up, click on CONTINUE.
13.	 System will display window with VALUATION RESULT:
 
1)	Go to tab CLEARING.
2)	Check if contract ends with the date given in the excel file. If not, repeat the steps from this chapter to find the issue and correct the contract. 
3)	Click on SAVE.
14.	 To check the correctness of the creation, go to tab OVERVIEWS: 
 
1)	From the tab OVERVIEWS.
2)	Choose VALUATION CASH FLOW from the list for OVERVIEW.
3)	Check if at the end of the contract the amount for clearing (green column) and for depreciation (orange column) ends with tick. That means that contract will get to 0.
15.	 Creation of contract is finished, now print screens are done and saved in .word file for future internal control checks. Save the .word files under the location: 
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\01. IFRS16 contracts maintenance in SAP RE-FX\Print screen from changing contracts, new contracts 

4.5.	 Check contract completeness and activation.
After all necessary changes for current period were implemented in SAP RE-FX - HS1 and checked for correctness, Month End Closing activities should be started.
4.5.1.	 Check status of Valuation rule and Valuation process.
This report displays valuation rules for the contracts. Make sure that the RULE STATUS and VAL. STATUS is marked as COMPLETE. Those contracts which are not marked as COMPLETE must be revised.
As soon as the master data, terms, payment frequency, conditions are up to date, the flag must be set to COMPLETE. The column VAL.STATUS demonstrates whether valuation has been already performed for the valuation rule. After the next step ERROR! REFERENCE SOURCE NOT FOUND is completed, both flags – RULE ST. and VAL. STATUS – should be marked as completed. 
 
1.	Go to transaction  RECEISRULECN - INFORMATION SYSTEM: VALUATION RULES. 
 
1)	COMPANY CODE – type 2016 for MCC BG.
2)	CONTRACT VALIDITY – first day of closing month.
3)	LAYOUT type /CHECK CONTR.  
4)	Click on EXECUTE.

2.	Next window appears:
 
1)	Check status of Valuation rule – it should be completed with white and black flag. Those contracts which are not marked as COMPLETE must be revised.
2)	Check status of Valuation – it should be completed with white and black flag. Those contracts which are not marked as COMPLETE must be revised.
3.	Continue the next chapter.
4.5.2.	Check if valuation process is executed for all relevant contracts.
1.	Start transaction RECEPR - PERFORM CONTRACT VALUATION. 
This program carries out the leasing valuation for contracts and displays the results in a list. In case of any error messages, the contracts must be revised on a single contract level.  
 
1)	COMPANY CODE – write 2016 for MCC BG.
2)	CONTRACT VALIDITY – first day of closing month.
3)	EXECUTION MODE – choose SIMULATION mode.
4)	Click on EXECUTE. 

 	NOTE: Valuation status shows completeness of new valuation calculation. In case changes in master data were made but no new valuation was calculated, the system will continue to post data based on previous valuation.

 	NOTE:  Valuation rule shows completeness of insertion of master data parameters in the contract like START/END DATES, object existing, condition, and confirming it with creation of term. In case status is incomplete probably changes in master data were made but flag was not set to complete.

2.	In the new window:
 
1)	Check STATUS – it should be green for all contracts.  
2)	In case there are contracts which need new valuation (marked with red dots) go back.
3.	In PERFORM CONTRACT VALUATION window:
  
1)	Change EXECUTION MODE to UPDATE RUN.  
2)	Press EXECUTE (F8) to proceed with the valuation.

4.	Here in the screen below (for example), status is with errors as for this contracts master data is incomplete and valuation cannot be performed yet, normally green dots should appear.
 
5.	Contracts with red dot status need to be revised and have completed valuation, like on the screen below: 
 
In case all contracts have been already calculated, valuation system will show message CONTRACTS WITHOUT OPEN VALUATION RULE.
4.5.3.	Check contract activation status for the new created contracts. 
1.	Use transaction YRE00CNSTATUS - INACTIVE/ACTIVE CONTRACTS - this report displays all reports which are currently not active / active in SAP RE-FX. All IFRS 16 relevant contracts must be activated in SAP RE-FX containing corresponding valuations. Inactive contracts cannot be posted. To perform check, click on transaction to start it:
 
2.	Fill in the next fields: 
 
1)	COMPANY CODE – 2016
2)	INACTIVE CONTRACTS – selected
3)	click on EXECUTE 
3.	The list of unactive contracts is displayed: 
 
Perform analyses if there is contracts in the list – if they are new created, but nit activated – activate them. 
4.	When all contracts have completed valuation rule and all new created contracts are activated, go to next step.
4.6.	  Run simulation of valuation
1.	Go to transaction RECEEP - POST VALUATION FOR CONTRACTS 
Make sure that the preceding steps are finished. Otherwise, the contract cannot be posted. All relevant cash flow entries, i.e., capitalization, interest, clearing journals for the current month will be posted within this step. Adjust company code and the posting period, if necessary. Please note that only IFRS16_M valuation rule should be posted.
  
1)	COMPANY CODE – type 2016 for MCC BG.
2)	VALUATION RULE – IRFS16_M.
3)	POSTING DATE and DOCUMENT DATE – choose end date of current month.
 	NOTE: Remember to ALWAYS use MODE SIMULATION first.
4)	POSTING RUN MODE – choose SIMULATION.

5)	Press EXECUTE (F8) to proceed with the simulation.

2.	Valuation for contract simulation is displayed:
 
1)	System will display simulation of posting. 
2)	In case there are any errors they will appear as an icon   ERROR LOG at the top of display. 
3.	Click on icon   ERROR LOG to check the log. 
 
1)	All contract numbers which appear next to red dots has an error and need to be checked.

4.	After all errors are resolved or explained, process of posting should be continued.
 
5.	From the simulation window prepare data for export in Excel file:
 
1)	Click on   CHOOSE LAYOUT.
2)	Choose layout MIRA.
3)	Click Enter to confirm your choice.  
6.	Export data to Excel file using EXPORT to SPREADSHEET.

 
7.	Exported data save in the file “H1_posting proposal MM_YYYY” saved under the link:
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\02. IFRS16 monthly posting in SAP FI-CO 
 
8.	Set filter in file: 
 
1)	Set filter in COLUMN E - PROCEDURE 
2)	leave only CLEARING IFRS16 
9.	Copy and paste the visible cells only to the next sheet, rename it CLEARING POSTINGS
  
10.	 Prepare the file for the check:
 
1)	From the COLUMNS A and B take data to prepare COLUMNS O and P
2)	In COLUMN O leave only contract number – without zeros.  In COLUMN P leave only contract numbers – without dates. For contracts 7000003 and 70000004 copy contract number from the previous period file. 
3)	In COLUMN Q there is formula, which is taking the values from tab INVOICE (=VLOOKUP(P4;invoice!A:F;6;0))
4)	In COLUMN R there is comparison between values from COLUMN Q and COLUMN (C =C4-Q4)
11.	 Check if the difference between simulated values for posting and values from invoices are 0 in COLUMN R. In case there are some differences not 0 – contact LFI and inform for this, to find the reason, maybe the Excel file needs to be updated with new contracts or other information. Make screen from the excel and paste it in the file with screens saved under the location: 
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\02. IFRS16 monthly posting in SAP FI-CO\Print screen from monthly postings 
When all differences are 0 go to the next step. 
 
4.7.	Post valuation in SAP RE-FX.
When simulation run has no errors, it is time to make the posting in SAP RE-FX.
1.	In case all errors are solved go back to transaction screen and change posting mode:
  
1)	Change POSTING RUN MODE to UPDATE RUN.
2)	Click on EXECUTE.
2.	System will post simulated values. Continue with next step to export data to excel.
 
4.8.	Perform posting in SAP FI-CO.
1.	To transfer of postings from HS1 system (RE-FX) to A01 system (FI-CO) follow steps described in this chapter. 
Start transaction YRE00FIEXPORTMIP - RE-FX: CREATE POSTING FLAT FILE.  
  
 
1)	COMPANY CODE –2016 for MCC BG.
2)	POSTING DATE – from first until last day of closing month.
3)	INTERFACE - 2016_REFX_OUT.
4)	Click on EXECUTE.
2.	Make print screen and saved it in the file SM35_MONTH_2023 under the location: 
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\02. IFRS16 monthly posting in SAP FI-CO\Print screen from monthly postings 
On the print screen there MUST be visible information about number of the records (on the bottom of the page) and executed transaction (from the right bottom of the page) as it is on example below: 
 
3.	After transferring postings to A01 system, message will appear at the bottom of the page. 
 
4.	 Go to transaction YSDI – SDI – SYSTEM FOR DATA INTERFACES in HS1 system:
 
1)	CALENDAR YEAR – fill in current calendar year,
INTERFACE – fill in 2016_REFX_OUT
DATE OF ARRIVAL – fill in range of posting month – from first to last day. Press ENTER.
5.	Report will appear and transfer will be visible. Status needs to be “Step 2 finished.” Make screen from the window and paste it in word file with name: SM35_FEBRUARY2022 saved under the link: \\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\02. IFRS16 monthly posting in SAP FI-CO\Print screen from monthly postings 
 
6.	Go to transaction SM35 – BATCH INPUT, SESSION OVERVIEW in A01 line SAP system to check if packages were transferred without errors.
 
7.	Follow next steps:
 
1)	SESSION: - fill in 2016_REFX* and press ENTER.
2)	Icon is NEW   it means that some action MUST be performed. 
3)	Click on the PROCESS.
8.	In case there is error in the STATUS column will appears  
 
9.	To resolve errors, go to the new window
 
1)	Choose DISPLAY ERRORS ONLY.
2)	Click on PROCESS.
SAP will show up the error. In case the error can’t be solved by GSC clerk, inform LFI. Inform LFI about each error/posting. How to inform LFI is described under chapter 4.13. Inform LFI about postings from this Procedure. 
10.	When errors are solved, STATUS is changed:
 
STATUS – PROCESSED   icon means that postings were transferred without any errors.
Make screen from the window and paste it in a word file with name: SM35_FEBRUARY2022 saved under the link: \\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\02. IFRS16 monthly posting in SAP FI-CO\Print screen from monthly postings
11.	 The number of the posting documents need to be archived.
 
1)	Mark the row with the posting for the closing period
2)	Click on LOG  
12.	 Next window opens:
 
1)	Mark the row with the posting for the closing period
2)	Click on DISPLAY  
13.	  Next window opens:
 
1)	Take the first number of the document from the opened spool.
2)	Scroll down using the scroll bar to find the last document number.
14.	 Save the first and the last document number of the postings in the file where screen shots are saved:
 
After postings are performed, go to the next chapter to do reconciliation. 


4.9.	 Perform reconciliation of SAP RE-FX with SAP FICO
After performing posting in both systems (SAP RE-FX and SAP FICO), it is necessary to prepare comparison of postings performed in both modules. For this purpose, reconciliation between two systems is prepared.
1.	Open the folder with current FY and create new folder for current period by copying the previous period folder, for example period 4 FY 2023. The files are saved under the location:
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\03. IFRS16 SAP RE-FX vs SAP FI-CO reconciliation\FY2023 
 
2.	Rename the file from previous period with current period, as on the example below: 
 
3.	Open the Excel file:
  
The main sheet “RECO” content pivot table with data from HS1 SAP RE-FX system and screen shot with totals of amounts on accounts related to IFRS16 bookings from A01 SAP FICO System. Second sheet “HS1” shows report with amounts posted and downloaded from SAP RE-FX. Last sheet “MAPPING ACCOUNTS” contains mapping of Tagetik and SCOA accounts. 
4.	To filled in data in sheet HS1 from SAP RE-FX report needs to be generated. Login in SAP RE-FX to generate the report.
 
5.	To generate report, start transaction YRE00FIEXPORT - EXPORT FI DOCUMENTS by clicking on it.
 
6.	New window opened, filled in next fields: 
 
1)	COMPANY CODE - Fill in 2016. 
2)	POSTING DATE – last date of closing period.
3)	Click EXECUTE – to generate the report.
7.	After report is generated export in excel file format: 
 
1)	Click on LIST=>EXPORT=>SPREADSHEET.
8.	Confirm export in Excel file: 
  
9.	Save file with name EXPORT_MONTH_2023.xlsx in the folder for closing period, as on the screen below:
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\03. IFRS16 SAP RE-FX vs SAP FI-CO reconciliation\FY2023\04_2023 
  
10.	 After exporting report from SAP REFX – copy and paste the data to the Reconciliation file in sheet HS1 starting from COLUMN D.  
Check if the data from previous report is fully cover by new one. In case there is less rows from the new report – delete the one from the old report. In case there is more rows in the new report, make sure the formulas from COLUMN C covers all rows.
11.	 The next step is to copy G/L ACCOUNTS from the new pasted data from COLUMN BS and pasted it in the COLUMN B
 
12.	 COLUMN C will be filled in automatically - there are formulas, which are taking accounts from account map in sheet MAPPING ACCOUNT. Copy COLUMN C to COLUMN A as a hard copy, the pivot is taking data from COLUMN A
 
13.	 To filled in data in screen shot from SAP FICO - one report needs to be generated using the accounts from COLUMN A highlighted in the tab RECO. Login in SAP FICO – A01 to generate the report.
 
14.	 To generate report, start transaction FAGLL03 - GENERAL LEDGER -> ACCOUNT -> DISPLAY/CHANGE ITEMS by clicking on it.
 
15.	 New window opened, fill in next fields: 
 
1)	G/L ACCOUNT– click on MULTIPLE SELECTION.
2)	Fill in in the SINGLE VALUE – accounts taken from COLUMN A RECO sheet described in point 11 this chapter. 
3)	Click EXECUTE – to confirm your input.
4)	COMPANY CODE - Fill in 2016. 
5)	ALL ITEMS POSTING DATE - first and the last date of the reporting period.
6)	LAYOUT - /SHORT.
7)	Click EXECUTE – to generate the report.
16.	 After report is generated:

 
1)	Click on LAST PAGE.
2)	Click on two stars at the end of the page to get TOTALS.
17.	 Next view will appear: 
 
18.	 Make printscreen and paste it in the sheet RECO in Reconciation file, as it is below: 
 
19.	 Refresh the data in the pivot table: 
 
1)	Click somewhere on the pivot table to make it active.
2)	Click on PIVOTTABLEANALYZE.
3)	Click on REFRESH ALL.
20.	 When pivot table is refreshed and screen with total amounts of the accounts from SAP FICO pasted, check if amounts for every account are the same in the pivot table and screen shot.  
 
Check the posting key – in case it is 50 – the sign of the amount on the screen is minus; in case it is 40 – the amount has positive sign. When the comparison between numbers from the pivot and the screen shows some differences – the posting needs to be checked and corrections are to be done. GSC FA clerk must contact the LFI (as it is described in chapter 4.13. Inform LFI about postings) concerning undetermined differences.
4.10.	 Perform reconciliation in SAP FICO for all P&L accounts reported under Tagetik accounts.
1.	Use transaction FAGLB03 - DISPLAY BALANCES 
 
2.	Fill in the next fields:
 
1)	Choose multiple selection for ACCOUNT NUMBER.
2)	Fill in select single values with accounts: 1761110000, 1761510000, 2764520000.
3)	Click on EXECUTE. 
4)	COMPANY CODE – 2016.
FISCAL YEAR – current FY.
5)	Click EXECUTE.
3.	Balance of the account must be 0,00 for the closing period. 
  
4.	If balance is 0,00 make screen from the SAP and paste it in the Word file with name, for example for February: LE011_account_February_2023 saved under the location:
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\02. IFRS16 monthly posting in SAP FI-CO\Print screen from monthly postings , If not (balance is not 0,00), inform LFI.
4.11.	Perform liability maturity split. 
Maturity split of liabilities is calculated and posted quarterly. Deadline is –1 WD. Files related to this activity are saved under below path in folders for respective fiscal year and quarter:
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\04. IFRS16 lease liability maturity split 
File name is 01_2023 MATURITY SPLIT 2016 MCC BG_31.01.2023. To prepare file for current quarter, copy it from previous quarter and save in new folder for current quarter under the same location.
4.11.1.	Reports before posting maturity split.
4.11.1.1.	Report from SAP FICO - Financial Statement.
1.	Go to SAP FICO (A01) to transaction S_ALR_87012284 – FINANCIAL STATEMENT.
 

2.	Follow next steps:
 
1)	COMPANY CODE – 2016 for MCC BG.
2)	ALV GRID CONTROL – selected.
3)	FURTHER SELECTION:
FINANCIAL STATMENT VERSION – TCTA
REPORTING YEAR – current fiscal year
REPORTING PERIOD – from 1st to current period of FY
4)	G/L ACCOUNT go to MULTIPLE SELSCTION FOR G/L ACCOUNT and filled in accounts: 2331155000, 2251310000, 2251320000 in SELECT SINGLE VALUES filed. 
5)	Confirm with COPY  
6)	EXCECUTE
3.	The report is generated: 
 

4.	Make a screen and paste it in the file to sheet Trial Balance.
 
5.	In the 1st sheet POSTING fill in the values from the report FINANCIAL STATEMENT for every account in the cells C2-C4:
 


4.11.1.2.	Report from SAP RE-FX - DISPLAY CONTRACT VALUATION.
To prepare maturity split follow next steps:
5.	In HS1 SAP RE-FX system start transaction RECESH - DISPLAY CONTRACT VALUATION  by double clicking it.
 
6.	To generate data, fill in next fields:
 
1)	COMPANY CODE – 2016 for MCC BG.
2)	VIEW – CASH FLOW.
3)	EXCECUTE.

7.	After report is generated, export on excel file: 
 
1)	Use EXPORT => SPREADSHEET.
8.	Save the report in temporary location.
 

9.	Copy the whole data from the exported report to the sheet RECESH to the main file mention in the chapter 4.11. Perform liability maturity split to the columns started with COLUMN B to COLUMN AA:

 
10.	 Update COLUMNS AD, AE and AF as it is described in the sheet RECESH in the file:
 
11.	 Go to the sheet RECESH PIVOT from the same file: 
 
1)	Click somewhere on the pivot table to make it active.
2)	Click on PIVOTTABLEANALYZE.
3)	Click on REFRESH ALL.
12.	 After pivot table is refreshed, the data is taken by formulas to the sheet POSTING and filled in the cells D2 – D4.
 
13.	 In the cells E2-E4 there are formulas, with are showing differences between how split supposed to be and how is. These differences need to be booked on the accounts in SAP FICO, as it is described in the next step. 
  
4.11.2.	Postings of maturity split. 
After all reports are generated, amounts are fill in in the pivot table and calculations are done by formulas in sheet POSTING, posting of maturity split can take place in SAP FICO (A01 line).
1.	For the posting of maturity split data from sheet POSTING, ROW 13 and 14 is used. 
 
2.	To perform posting open transaction F-02 - FINANCIAL ACCOUNTING -> GENERAL LEDGER -> POSTING -> GENERAL POSTING:
 
3.	Fill in next fields:
 
1)	DOCUMENT DATE – fill in last day of the current period.
TYPE - fill in SA.
COMPANY CODE -fill in company code 2016 for MCC BG.  
POSTING DATE – fill in last day of the current period. 
PERIOD - fill in fiscal period corresponding with posting date.
CURRENCY/RATE – BGN.
2)	REFERENCE – MO 01 2023
DOC. HEADER TEXT – Adjustment maturity IFRS16.
3)	PSTKY - fill in 50 
ACCOUNT – fill in account number - (take it from the cell C14, sheet POSTINGS, file Maturity split 2016 MCC BG)
Press ENTER to continue. 
4.	First side of the posting will be displayed:
 
1)	AMOUNT - fill in the amount (take it from the cell E14, sheet POSTINGS, file Maturity split 2016 MCC BG)
PROFIT CENTER - fill in profit center from the cell G14, sheet POSTINGS, file Maturity split 2016 MCC BG.
2)	ASSIGNMENT – Closing Jan 2023 (fill in the current month and FY) 
TEXT - Adjustment maturity split IFRS16-DDMMYYYY.
3)	PSTKY - fill in 40. 
ACCOUNT - fill in account number (take it from the cell C15, sheet POSTING, file Maturity split 2016 MCC BG).
Press ENTER to continue. 
5.	 Second side of the posting will be displayed:
 
1)	AMOUNT – fill in the amount (take it from the cell E15, sheet POSTING, file Maturity split 2016 MCC BG)
PROFIT CENTER - fill in profit center from the cell G15, sheet POSTING, file Maturity split 2016 MCC BG.
2)	ASSIGNMENT – Closing Jan 2023 (fill in the current month and FY) 
TEXT - Adjustment maturity split IFRS16-DDMMYYYY. 
3)	Go to the simulation to simulate the posting.
6.	 New window opens:
 
1)	Check if is balance of the posting is zero.
2)	Click on SAVE. 
7.	 Next window will appear.
  
1)	The information about posting result and accounting document number will be displayed at the bottom of the page. Copy the posting number since it will be necessary to archive accordingly the document.

4.12.	Perform disclosure notes preparation.
Notes related to IFRS 16 are calculated by GSC. Deadline for this activity is 4 WD.
GSC need to constantly update their information about notes required by the Group Accounting following the instruction in METRO GROUP GUIDLINE which can be find under the link: 
https://metro.sharepoint.com/sites/intranet-mag-Lease-Engine-IFRS-16/SitePages/Disclosure%20Notes%20Reporting.aspx

	
 
Some of the notes needs to be calculated each month, some only for quarterly closing. All files related with this process can be found in location below: 
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\07. IFRS16 disclosure notes 
Folder is divided by periods. Files for notes calculation presented in this procedure can be found under this location: 
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\07. IFRS16 disclosure notes\05.2023\_FEBRUARY 2023_IFRS16 notes calculation_MCC BG.xlsx All notes are calculated in file MMMM 2023_IFRS16 notes calculation MCC BG.xlsx. MMMM stands for the name of current closing month. File for period shown in this procedure will be named FEBRUARY 2023_IFRS16 notes calculation MCC BG.xlsx.
Process of calculation always start with coping of the calculation file from previous period into folder for current closing period. Calculation file contain:
 
1)	Sheet with summary where results for each note is shown.
2)	Sheet for .csv file creation for future upload the Notes.
3)	Sheet for calculation of note 4121186200. 
4)	Sheet for calculation of note 4121182000.
5)	Sheet for calculation of notes 4121185110/4121185120/4121185130.
6)	Sheets for calculation of notes 4121160000.
 	NOTE: Sheets in this file are grouped by colors. Color of the sheet is related to color that can be seen in column VALUE in sheet CALCULATION.
4.12.1.	Monthly notes.
Notes that need to be calculated each month are:
	4121160000-L00 - Liability from lease agreements – Opening balance.
	4121160000-L30 - Liability from lease agreements – Unwinding of discount.
	4121160000-L40 - Liability from lease agreements – Addition.
	4121160000-L50 - Liability from lease agreements – Disposal.
	4121160000-L52 - Liability from lease agreements – Payment.
	4121182000 - Total of fixed lease payments.
4.12.1.1.	Liability from lease agreements – 4121160000.
1.	Use transaction YRE00FIEXPORT – EXPORT FI DOCUMENTS in HS1.
 
2.	Fill required cells.
  
1)	COMPANY CODE – enter 2016.
2)	POSTING DATE – from the begging of current fiscal year to last day of current closing period. 
3)	G/L – ALWAYS 2330770000.
4)	LAYUOT - /NL LIAB.
5)	Click on EXECUTE or press F8.
3.	Export generated data. Click on LIST->EXPORT->SPREADSHEET…
  
4.	New window will appear. Click on continue.
  
5.	New window will appear. Save file in location with calculation file. 
 
1)	Save file in location with calculation file.
2)	Name file LIABILITIES SAP REFX FEBRUARY.xlsx.
3)	Click on SAVE.
6.	Report will open itself immediately. 
 
7.	Open calculation file and go to sheet LIABILITIES. Copy all data from exported report into calculation file – columns A-K.
 
8.	Go to sheet “Pivot” and refresh pivot. 
  
1)	Go to sheet LIABILITIES PIVOT.
2)	Right-click on pivot.
3)	Choose REFRESH from the list (no need for checking the source data for pivot as it is based on columns).
9.	On the beginning of new year there is need to manually enter value that will be reported with Variation L00 – Opening Balance. Opening balance will be sum of amounts that was reported on note 4121160000 with all variations at the end of previous FY. That value should be entered in cell B4.
 
10.	 Note is calculated based on Mapping below provided by the Group Accounting. Variation of liabilities is related to Flow Type from SAP REFX.
Flow type	Variation Liabilities
I100	L40
I101	L40
I102	L50
I300	L30
I301	L30
I302	L30
I400	L52
I401	L52
I402	L52
I430	L40
I435	L50
11.	 Value of calculated notes is checked with data from FICO. Accounts that need to be checked are in sheet LIABILITIES PIVOT in cells L18, L19.
 
12.	 Use transaction FAGLL03 - GENERAL LEDGER -> ACCOUNT -> DISPLAY/CHANGE ITEMS in SAP line A01.
 
13.	 Fill required cell and click on EXECUTE.
  
1)	G/L ACCOUNT – choose MULTIPLE SELECTION.
2)	Enter account numbers from check file – 2331155000, 2251310000.
3)	Click on EXECUTE or press F8.
4)	COMPANY CODE – company code for which notes are calculated – in this case 2016.
5)	OPEN ITEMS – fill the last date of closing period.
6)	LAYOUT - /SHORT.
7)	Click on EXECUTE or press F8.
14.	 Report will appear. Set subtotals on column ACCOUNT NUMBER.
 
1)	Click on header of the column G/L ACCOUNT NUMBER.
2)	Click on SUBTOTALS.
15.	 Go to the bottom of report and click on COLLAPSE SELECTION.
  
16.	 Make print-screen of summary. 
 
17.	 Paste into check file and check the sum from the screen with sum of notes.
 
1)	Paste screen into check file.
2)	Enter the sum of all accounts to cell G35.
3)	Check if there is the difference in cell G17.
18.	 If difference is equal to 0,00 notes are done. If it is not equal to 0,00 verify that all activities from this chapter was performed correctly. In case it continues to appear, there is no need to change amount of the notes. Small differences are acceptable. When there are big differences inform LFI. Notes should be reported based on data from SAP REFX. In case of any doubts contact LFI will information and ask for instruction how to proceed.
19.	 Go to sheet CALCULATION. Note is ready.
 

4.12.1.2.	Total of fixed lease payments – 4121182000.
1.	Use transaction YRE00GLCNCCSUM - DISPLAY OF CUMULATIVE GL AS PER CONT.
 
2.	Fill required cells:
 
1)	COMPANY CODE – ALWAYS 2016.
2)	POSTING DATE - from first day of FY to last day of current closing period. 
3)	G/L - G/L account starting with 376* (all clearing accounts).
4)	Click on EXECUTE or press F8.
3.	Click on totals while marking column Amount in local currency:
 
4.	Make screen from the report:
 
1)	Go to sheet TOTAL OF FIXED LEASE PAYMENT.
2)	Paste screen from the SAP RE-FX.
3)	Enter the sum to cell T41.
5.	Go to sheet CALCULATIN. Note is ready.
 

4.12.2.	Quarterly notes.
Notes that need to be calculated quarterly are:  
	4121185110 - Contractual maturities lease liabilities (nominal) <=1Y.
	4121185120 - Contractual maturities lease liabilities (nominal) >1<=5Y.
	4121185130 - Contractual maturities lease liabilities (nominal) >5Y.
	4211186200 – Potential future cash outflows due to not reasonably certain extension/termination option.
4.12.2.1.	Contractual maturities lease liabilities (nominal) - 4121185110/20/30 – <=1Y/>1<=5Y/>5Y.
1.	To prepare those notes go to HS1 system and use transaction RECESH - DISPLAY CONTRACT VALUATION
 
2.	To generate data, fill in next fields:
 
1)	COMPANY CODE – 2016 for MCC BG.
2)	VIEW – CASH FLOW.
3)	EXCECUTE.
3.	After report is generated, export on excel file: 
 
1)	Use EXPORT => SPREADSHEET.

4.	New window will appear. Click CONTINUE.
 
5.	Save the file in the same location as calculation template:
 
1)	Save file in location of calculation file.
2)	Name file RECASH_DD.MM.YYYY.
3)	Click on SAVE.
6.	Saved file will open itself immediately, select all data. 
 
7.	Paste the data into calculation file, into sheet RECESH column B-AA.
 
8.	Update COLUMNS AD, AE and AF as it is described in the sheet RECESH in the file:
 
9.	Go to the sheet RECESH PIVOT from the same file: 
 
1)	Click somewhere on the pivot table to make it active.
2)	Click on PIVOTTABLEANALYZE.
3)	Click on REFRESH ALL.
10.	 After pivot table is refreshed, the data is taken by formulas to the sheet CALCULATION and filled in the cells G8 – G10.
 
11.	 Values will appear in sheet summary automatically. Note is ready.
 
4.12.2.2.	Potential future cash outflows due to not reasonably certain - 4211186200 – extension/termination option.
1.	To calculate this note, go to BT1 and use transaction LEASE ENGINE
 
 	NOTE: Before using LEASE ENGINE make sure that all excel files are closed. 
2.	New excel file will open. Window with information about insecure connection will appear. Press CONTINUE.
 
3.	Prompts window will appear. Fill required cells and click on OK.
 
1)	SELECTION DATE – last day of current quarter.
2)	COMPANY CODE – ALWAYS +MCCBG
3)	Click on OK.
4.	Generated data look like below:
 
5.	Open notes calculation file and go to sheet ONEBW LEASE ENGINE REPORT. Paste new data from BT1 report into notes calculation file starting from 2nd row. 
 
6.	Go to sheet CALCULATION. Note is calculated automatically.
 
7.	After all notes are prepared go to sheet .CSV, copy data from there, and paste it in Excel file with .csv format. 
 
Save the file in the same folder with the name: 2016_IFRS16 notes upload_ddmmyyy.csv.

4.12.3.	Inform LFI that notes are ready.
After notes are ready inform LFI about it. Person responsible for IFRS 16 notes on LFI side can be found in Communication Rulebook under path below:
Service Excellence for business - Communication Rulebook

4.13.	Inform LFI about postings.
After monthly postings and reconciliation are done, inform LFI in accordance with the communication rulebook:
Service Excellence for business - Communication Rulebook
about it via e-mail, together with attachments for monthly booking. 
Use common e-mail box to contact LFI: MGSC PL - BG FA mgscpl-bgfa@metro-gsc.pl for all topics related to the IFRS16 postings, liabilities maturity split, disclosure notes, when issues or other lack of clarity topics appears. 










5.	Appendix
5.1.	Glossary (Including abbreviations)
DEP - Depreciation
EOB – End of Business
FA – Fixed Assets
FICO – Finance Controlling
FY – Fiscal Year
GSC – Global Solution Center
IASB - International Accounting Standards Board
IFRS - International Financial Reporting Standards
BG - Bulgaria
LFI – Local Finance
MCC - Metro Cash&Carry
SAP – Systems Applications and Products
SIPOC – Supplier, Input, Process, Output, Customer
WD – Working Day
5.2.	  Controls 
5.2.1.	On-going controls
Control name 	GPM Control number	How to be documented? 	Error handling	Control details are described in chapter:
Analysis of provided request and definition of action	N/A	Copy of request with GSC comments	Contacting with LFI, correct the errors	4.2.	 Analysis of provided request and definition of action
Control simulation of valuation	N/A	Output data saved as excel on shared drive	Reversing valuation posting 	4.7.	 Post valuation in SAP RE-FX
Check after postings	N/A	Output data saved as excel on shared drive	Contacting with LFI, correct the errors	4.9. Perform Reconciliation of SAP RE-FX with SAP FICO 
Check after postings	N/A	Output data saved as excel on shared drive	Contacting with LFI, correct the errors	4.10.	 Perform reconciliation in SAP FICO for all P&L accounts reported under Tagetik accounts.
5.2.2.	 Detective controls (sample checks)
Control name 	GPM Control number	How to be documented? 	Error handling	Control details are described in:
N/A	N/A	N/A	N/A	N/A
5.3.	  Checks
Nature of check	Relevant process	Check introduced by	Valid from
Request received check	4.1.	 Check id the request is received	FA Clerk	13.03.2023
Reversal check	4.4.2.  Reverce already posted valuation	FA clerk	13.03.2023
Check before postings	4.5.	 Check contract completeness and valuation	FA clerk	13.03.2023
5.4.	Communication Rulebook
Service Excellence for business - Communication Rulebook 
5.5.	Attachments & Paths
	Folder with templates
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\01. IFRS16 contracts maintenance in SAP RE-FX 
	Folder with source data
\\Dus30fsrb010-smb.r2.madm.net\MSRV\TranPL\BG\09. IFRS 16\02. IFRS16 monthly posting in SAP FI-CO 









 
5.6.	Document approval
General information	Approvers
Procedure
Version	Date – when GSC Approval was initiated	Change description	Procedure Author	Gate Keeper	Local Finance 
1.0	13.03.2023	I version of the procedure
	Daniela Stecyk-Opatowicz	Walid Saad	Bonka Mihaylova
2.0	13.01.2025	Update of link regarding Communication Rulebook	Daniela Stecyk-Opatowicz	Natalia Jesiak	n/a
3.0	23.05.2025	New note was added to the chapter 4.4.6. Create new contract	Daniela Stecyk-Opatowicz	Magdalena Dajnowska	n/a