Oracle Financials for Brazil Documentation Update Note, Release 12

Last Updated: March 05, 2010 See Change Record This documentation update note applies to Oracle Financials for the Americas / Brazil, Release 12.0.5 and above, and includes information about the Brazilian Accounting SPED (Public System of Digital Bookkeeping):

Patch Information Environment Pre requirements Brazilian Accounting SPED (Public System of Digital Bookkeeping) Brazilian Accounting SPED Solution Overview Brazilian Accounting SPED Enhanced Windows and Page Flows Brazilian Accounting SPED Setup Required Brazilian Accounting SPED Concurrent Programs

Appendix Appendix I Upgrade Considerations (Release 11i to Release 12) Appendix II - Code Hook Extensions for Legacy Subledger Sources Appendix III Balance Sheet and Income Statement examples

Patch Information
This section is going to be updated after patch release. This feature is available through patches # 8824610:R12.JL.A (R12.0.5) # 8692514:R12.JL.B (R12.1.1) Please refer to patch Readme for the pre-requisites and post-Installation steps.

Environment Pre Requirements

Users should be on Oracle Applications Release 12.0.5 and above before applying the patch.

Brazilian SPED (Public System of Digital Bookkeeping)

The Brazilian SPED is a federal project that aims the modernization of the tributary administration and consists in the implementation of new processes supported by information systems, IT and logistic infrastructure. Electronic files will replace the fiscal and accounting bookkeeping as well as other auxiliary obligations in paper. The Accounting SPED is part of a project comprised of the following initiatives:

Federal Electronic Invoice (notes R11i 741078.1 / R12 753705.1) Fiscal Books (notes R11i 741078.1 / R12 753705.1) Accounting Books (notes R11i 786498.1 / R12 878922.1)

The Accounting SPED, also known as Escriturao Contabil Digital ECD, replaces several accounting books by a single text file, which can be delivered in a monthly or yearly basis. NOTE: Oracle supports monthly generation of SPED text file. The Brazilian Accounting SPED solution allows companies to report their accounting transactions and transactional information from sales and purchases operations to comply with the Accounting SPED requirements. From business standpoint, the Brazilian Accounting SPED replaces the following Brazilian accounting books: Daily Book Major Book Supplier Auxiliary Daily Book Supplier Auxiliary Ledger Book Customer Auxiliary Daily Book Customer Auxiliary Ledger Book

This initiative replaces the following Global Accounting reports available in R12 for Brazil: Global Daily Journals Report Brazilian Daily Journals Report with Opening and Closing Pages Book Binding Global Account Analysis Report Global Third Party Detail and Balances Report

The SPED text file is comprised of blocks, registers and fields. The file is generated for a given bookkeeping type. Depending on the bookkeeping type, certain registers may become mandatory or optional. The SPED text file structure and format is presented at the end of this note.

Oracle Financials for the Americas (Brazil) Release 12.0.5 and above is going to be updated to allow users to generate the Accounting SPED text file related to the company bookkeeping records. The following bookkeeping types will be supported: Bookkeeping Type G o This is the preferred bookkeeping type by Federal Tax Authority o It is applicable when company stores detailed accounting in GL Bookkeeping Type R o This bookkeeping type is applicable when company summarizes accounting data in GL and keeps the accounting details in the subledgers. Bookkeeping Type A o This bookkeeping type is the detailed accounting for bookkeeping types R or B. Oracle Financials will drill down and retrieve detailed accounting information from AP and AR subledgers. Bookkeeping Type B o This bookkeeping type is specific for Financials Institutions such as Banks. It requires additional registers to be reported. This book may also have auxiliary bookkeeping type A associated.

NOTE: For Additional Information related to legal requirements: Please refer to the Federal Tax Authority SPED Web Site at http://www1.receita.fazenda.gov.br/sped

Brazilian Accounting SPED Solution Overview

Users will be able to generate the final text file with information available in Oracle eBusiness Suite Release 12.0.5 and above for Bookkeeping types G, R, A and B as described above. To improve performance and allow users to generate the text file as many times as needed, the solution splits the process into two phases: The first one extracts the data (i.e. extracts and saves the data in a temporary table) and the second one generates the report output (i.e. reads from the temporary table and generates the text file) in the format required. The solution has following two new concurrent programs, which can be invoked separately or the text file generation program can be submitted via data extract program: Brazilian Accounting SPED Data Extract Program Brazilian Accounting SPED Text File Generation Program

NOTE: Users can run the Data Extract Program in Centralized or Decentralized mode. When running in Centralized mode, user can choose whether to run it for a Legal Entity or for an Establishment (in case the establishment represents a company). When running in Decentralized mode, user will have to run it for the Primary Establishment and for each Secondary Establishment.

In addition, there is one more new concurrent program as part of this solution. Brazilian Accounting SPED Financial Statements Data Extraction

This program is for extracting the FSG reports information. Data extract program will submit this program automatically when it is required.

Based on the parameters provided such as Legal Entity, Establishment, Period, Bookkeeping Type, etc. the data extract concurrent program accesses the required information from the various setup and accounting tables and saves the data into a temporary table where its rows and columns represent the SPED registers and fields.

IMPORTANT: In addition to period, company, etc., the accounting data (eg. journal entries and balances) will be extracted based on the relationships defined for the Legal Entity or for the Establishment. For example, a Legal Entity might be associated to a Ledger (Exclusive mode), or to one or more Balancing Segments (Shared mode). An Establishment can be associated to one or more Balancing Segments. The information is erased from the temporary table if another run is made for the same company (or establishment) and period (in preliminary mode). The text file generation program has a report parameter called Report Mode with the following values: Preliminary Final Reprint

Once the user runs the report in final mode, data is purged from the actual table and data is moved to history table. User can generate the text file in Reprint mode as many times as needed. The Reprint mode report reads the data from history table. The text file generation program reads the information from the temporary table and ultimately generates the output text file. The following is a list of activities to be considered/executed in order to generate accounting SPED text files: General Ledger Setup: Set the GL: Ledger Name (Profile: GL_SET_OF_BKS_NAME) Define the Referential Chart of Accounts Map the Referential Chart of Accounts w/ Primary COA via Chart of Accounts Mapping functionality Associate the new SPED Account Type qualifier to the Natural Account segment and enter respective values for the required accounts Define FSG Reports (with XML Output) o Balance Sheet Report o Income Statement Report

NOTE: The above setup steps can be performed prior to patch application.

Brazilian General Ledger Setup: Define Participants Define Participant Relationships Define Bookkeeping Types

Legal Entity Setup: Use the Legal Entity flow to enter SPED related information, such as: o Inception Date o IBGE City Code o Entity Responsible for Primary COA Use the Legal Registrations flow to define: o Legal Registrations (eg. CNPJ) o Commercial Registrations (eg. NIRE) o Institutions Registrations (by institution code) o Conversion Date NOTE: User will change the registration date to the new conversion date and the original registration date will be stored in the history tables and can be viewed from the UIs. Use the Tax Registrations flow to define State and Municipal Tax Registrations Use the Contact Information flow to define Contacts and respective Contact Council Number and Legal Roles (DNRC Codes)

Establishment Setup: Use the Establishments flow to enter SPED related information, such as: o Inception Date o IBGE City Code o Entity Responsible for Primary COA Use the Legal Registrations flow to define: o Legal Registrations (eg. CNPJ) o Commercial Registrations (eg. NIRE) o Institutions Registrations (by institution code) Use the Tax Registrations flow to define State and Municipal Tax Registrations Use the Contact Information flow to define Contacts and respective Contact Council Number and Legal Roles (DNRC Codes)

Other Setup: New Profiles Setup o Participant Types (JLBR_SPED_PARTIC_TYPES) o Agglutination Codes Source (JLBR_SPED_AGGLU_SOURCE) Lookup Codes Setup (User-Definable) o Special Situation Indicator (JLBR_SPED_SPEC_SIT_IND) o Accounting Type (JLBR_SPED_ACCTG_TYPE) o Institutions Responsible for Entities Registry (JLBR_SPED_INSTIT) o Account Type Associated to Natural Accounts (JLBR_SPED_ACCT_NATURE) o Entities Responsible for Referential Chart of Accounts (JLBR_SPED_COA_ENTITIES) o Participant Relationship Types (JLBR_SPED_PARTIC_REL_TYPE) o Brazilian Central Bank Country Codes (JLBR_CBANK_COUNTRY_CODES) o DNRC Codes (XLE_CONTACT_ROLE)

General Ledger Journal Entry: Enter RTF attachments to journals Assign Participant Code (GDF) to journal headers or lines

Concurrent Programs: Brazilian Accounting SPED Data Extract Program o Can be submitted for a Legal Entity or Establishment, Period and Bookkeeping Type Brazilian Accounting SPED Financial Statements Data Extraction o Submitted automatically when running the SPED Data Extract program for a Closing Period Brazilian Accounting SPED Text File Generation Program o Three Reporting Modes (Preliminary, Final and Reprint) o Will generate the text file as per SPED file structure requirements

Brazilian Accounting SPED Enhanced Windows and Page Flows

The Brazilian Accounting SPED solution also requires entering additional information in new form windows or enhanced page flows to be used by Oracle solution or by Partners solution if you are using one of our Certified Partners. The new windows and attributes are located in the following places:

Enhanced Form Windows Participants Participant Relationships Bookkeeping Types Enhanced Page Flows Legal Entities Establishments Legal and Tax Registrations Contacts Information Account Type Qualifier New Profiles JLBR: SPED Participant Types JLBR: SPED Agglutination Code Source New Lookups (Seeded and User-Definable) User-Definable o Special Situation Indicator o Companys Accounting Type as per SPED table o Institutions Responsible for Entities Registry o Account Type Associated to Natural Accounts o Entities Responsible for Referential Chart of Accounts o Participant Relationship Types o Brazilian Central Bank Country Codes o DNRC Codes Seeded (non user-definable) o Pre-defined list of Entities which can Represent Participants in EBS o Bookkeeping Types o Agglutination Codes Sources in FSG o Accounting Statements Identification o Subledger Sources for the Preparation of the Auxiliary Books

New Global Descriptive Flexfields JL.BR.GLXJEENT.PCPCODE(JG_GL_JE_HEADERS) JL.BR.GLXJEENT.PCPCODE(JG_GL_JE_LINES_INFO) Accounting Reporting Balance Sheet and Income Statement

Enhanced Form Windows: Participants Navigate to this window as follows: Brazilian General Ledger> Brazilian Localization: Accounting SPED: Participants Companies will be able to setup participants within Oracle Ebusiness Suite. Companies will be able to classify any accounting segment as a participant and also a Third Party or Third Party Sites. The new attributes supported at this window are the following: Ledger Participant Type Supplier Name Supplier Site Name Customer Name Customer Site Number Segment Type Segment Value Participant Code Country State Inscription Number (CNPJ, CPF and Others) NIT State Inscription State Inscription Substitute IBGE City Code Suframa Inscription Number Municipal Inscription

Participant Code should be unique. Each participant should have only one active participant code assigned to it. Participants should be active and it should have at least one active relationship in a given period for reporting. This functionality allows companies to report Participants information as part of register 0150.

Participants Relationships Navigate to this window as follows: Brazilian General Ledger> Brazilian Localization: Accounting SPED: Participant Relationships This window will be used to setup relationships with Participants. The attributes supported at this window are the following: Legal Entity Establishment (optional) Participant Code Participant Type Participant Name Relationship Effective From Effective To

A company (Legal Entity or Establishment) can have multiple relationships with a given participant, AS LONG AS the dates from and to do NOT overlap. For decentralized reporting, the associations are done at Legal Entity level only. This functionality allows companies to report Participants Relationship information with company as part of register 0180. Note: Participant Codes that have active relationship for a given period, will be considered as active participant codes.

Bookkeeping Types Navigate to this page flow as follows: Brazilian General Ledger> Brazilian Localization: Accounting SPED: Bookkeeping Types This window should be used to setup the bookkeeping type and the auxiliary books when required: The new attributes supported are the following: Legal Entity Establishment (optional) Bookkeeping Type Book Name Book Number Auxiliary Books for Bookkeeping Type A o Auxiliary Book Source o Book Name o Book Number

Auxiliary Books must be defined only for bookkeeping A. NOTE: Oracle will be seeding a single Auxiliary Book Source for both AP and AR called Combined Supplier/Customer Auxiliary Daily Book IMPORTANT: Oracle solution supports drilldown to AP and AR subledger sources only. Any other legacy source must be handled through customization.

Enhanced Page Flows Define Legal Entities new attributes Navigate to this page flow as follows: Legal Entity Manager > Legal Entities Legal Entity information will be enhanced to support new data elements. The new attributes supported are the following: Inception Date IBGE City Code Entity Responsible for Primary COA

Define Legal Entity Registrations Navigate to this page flow as follows: Legal Entity Manager > Legal Entities > Registrations Use the Legal Registrations page flow to define: Legal Registrations (such as CNPJ) Institutions Registrations (by institution code) Conversion Date NOTE: User will change the registration date to the new conversion date and the original registration date will be stored in the history tables and can be viewed from the UIs.

Defining Jurisdictions

Defining Institutions Registrations

Use the Tax Registrations page flow to define: State Registrations Municipal Registrations

NOTE: Tax Registrations such as State Inscription (ICMS) and Municipal Inscription (ISS) can also be defined through Oracle E-Business Tax flows. There are parameters in the data extract program where user can indicate from where the system must extract those registrations from: Legal Entity or EBusiness Tax setup.

Define Legal Entity Contact Information Navigate to this page flow as follows: Legal Entity Manager > Legal Entities > Contact Information Use the Contact Information flow to define Contacts, including Name, CPF (Person ID), Contact Council Number and Legal Roles (DNRC Codes)

Note: SPED text file requires at least two contacts to be provided, one accountant (DNRC Code equal to 900) and one non-accountant contact. This functionality allows companies to report company contacts information in J930 register. IMPORTANT: Please make sure that DNRC Codes are defined as numeric lookup codes (under XLE_CONTACT_ROLE lookups) and assigned as Legal Roles to the Legal Contact. The data extract program will extract all Legal Roles that have numeric codes, and report them as DNRC Codes.

Define Establishment new attributes Navigate to this page flow as follows: Legal Entity Manager > Legal Entities > Establishments Establishment information will be enhanced to support new data elements. The new attributes supported are the following: Inception Date IBGE City Code Entity Responsible for Primary COA

NOTE: Users can run the Data Extract Program in Centralized or Decentralized mode. When running in Centralized mode, user can choose whether to run it for a Legal Entity or for an Establishment (in case the establishment represents a company). When running in Decentralized mode, user will have to run it for the Primary establishment and for each Secondary establishment. In Decentralized mode, the information entered for primary and secondary establishments will be displayed under register 0020.

Define Establishments Registrations Navigate to this page flow as follows: Legal Entity Manager > Legal Entities > Establishments > Registrations Use the Registrations page flow to define: Legal Registrations (such as CNPJ) Institutions Registrations (by institution code) Conversion Date NOTE: User will change the registration date to the new conversion date and the original registration date will be stored in the history tables and can be viewed from the UIs. Use the Tax Registrations page flow to define: State Registrations Municipal Registrations

Define Establishments Contact Information Navigate to this page flow as follows: Legal Entity Manager > Legal Entities > Establishments > Contact Information Use the Contact Information flow to define Contacts, including Name, CPF (Person ID), Contact Council Number and Legal Roles (DNRC Codes)

Note: SPED text file requires at least two contacts to be provided, one accountant (DNRC Code equal to 900) and one non-accountant contact. This functionality allows companies to report company contacts information in J930 register.

Account Type Qualifier Companies are required to classify their Chart of Accounts with 6 account types (Register I050, field 3). To comply with this requirement a new Account Type Qualifier called SPED Account Type will be seeded and users will have to associate this new account type qualifier to their Natural Account segment. The new values to be supported are the following: C- Complementary T- Other N - Not applicable

NOTE: SPED Account Type values such as Complementary and Other can be assigned to some Assets and/or Liability type accounts for internal control purposes only. Please consult with your Accounting dept before assigning SPED Account Type values to your natural accounts.

Steps to Associate SPED Account Type Qualifier to Accounting Flexfield and Setup Values at Natural Account Segment Level: Step 1: First user has to ensure that, lookup type JLBR_SPED_ACCOUNT_TYPE has been created after installing SPED patch:

Step 2: Search for the Accounting Flexfield structure and then click on Qualifiers button.

Step 3: Go to the Natural Account Segment flexfield qualifier. Here the Segment Qualifiers section is a child section. User has to create a new qualifier Brazilian SPED Account Type (new record)

Step 4: Manually associate the SPED Account Type segment qualifier to the Natural Account flexfield qualifier Derived Column should be selected only from the columns REFERENCE1, REFERENCE2,REFERENCE4, REFERENCE5 whichever is available from the List of Values. QucikCode Type: should be selected as JL_BR_SPED_ACCOUNT_TYPE (lookup seeded by Oracle). Default Value: Should be selected as Not Applicable (One of the lookup values).

Step 5: Manually associate the SPED Account Type segment qualifier to the Natural Account values Manually setup a SPED Account Type value to all applicable Account values, whenever applicable. If not defined, it means the SPED Account Type is Not Applicable to the account (which is the default value).

New Profiles: JLBR: SPED Participant Types Site level profile used to setup the entity(ies) that will define Participants in the installation. The profile will be based on the JLBR_SPED_PARTIC_TYPES lookup type, and the possible values that can be selected are: Code ACCOUNTING FLEXFIELD SEGMENT SUPPLIERS SUPPLIER SITES CUSTOMERS CUSTOMER SITES SUPPLIERS AND CUSTOMERS SUPPLIER SITES AND CUSTOMER SITES Description Any Segment from the Accounting Flexfield Structure Associated to the SOB Suppliers Supplier Sites Customer Customer Sites Suppliers and Customers Supplier Sites and Customer Sites

JLBR: SPED Agglutination Code Source Site level profile used to specify what defines the agglutination codes in FSG. The profile will be based on the JLBR_SPED_AGGLU_SOURCES lookup type, and the possible values that can be selected are: Code FSG_LINE FSG_LINE_ITEM Description FSG Line Defines the Agglutination Code FSG Line Item Defines the Agglutination Code

New Lookups: The following is a detailed list of lookups required by Oracle Accounting SPED solution. Some are user-definable and some have pre-seeded values (i.e. not user-definable): Special Situation Indicator Lookup Type: JLBR_SPED_SPEC_SIT_IND The Special Situation Indicator allows companies to submit the Accounting SPED txt file in a monthly fraction, please, see register 0000 at the legal Accounting SPED layout: This lookup type is reference by Data Extract Report Parameter: Special Situation Indicator. The following are the values from this lookup: Code 0 1 2 3 4 Description Opening Secession Fusion Incorporation Extinction

NOTE: The above lookup codes are user-definable but also seeded (Oracle will be seeding the values listed above).

Companys Accounting Type as per SPED table Lookup Type: JLBR_SPED_ACCTG_TYPE The companys accounting type is used to report the accounting model, please see register 0020. This lookup type is used as report parameter. The following are the values from this lookup: Code CENTRALIZED DECENTRALIZED Description Centralized Decentralized

NOTE: The above lookup codes are user-definable but also seeded (Oracle will be seeding the values listed above).

Institutions Responsible for Entities Registry Lookup Type: JLBR_SPED_INSTIT This lookup type is referenced by the Institutions Registrations flow and is used to report the institutions responsible for the entity register, please see register 0007. Users just need to define the following values as lookup codes: Code 01 02 03 04 00 Description Banco Central; Superintendncia de Seguros Privados - Susep; Comisso de Valores Mobilirios CVM; Agncia Nacional de Transportes Terrestres ANTT; Without inscription in any State Tax Departments (SEFAZ), or equivalent

NOTE: The above lookup codes are user-definable (not seeded).

Account Type Associated to Natural Accounts Lookup Type: JLBR_SPED_ACCOUNT_TYPE This Lookup is used in the SPED account Type in order to associate segments to specific Natural Accounts, please see register I050, field 3. The following are the values from this lookup: Code C T N Description Complementary Other Not Applicable

NOTE: The above lookup codes are user-definable but also seeded (Oracle will be seeding the values listed above).

Entities Responsible for Referential Chart of Accounts Lookup Type: JLBR_SPED_COA_ENTITIES This lookup is used in the Legal Entities flow in order to report the entity responsible for the referential chart of accounts, please see register I051. The following are the values from this lookup: Code Description

10 20

10 Secretaria da Receita Federal 20 Banco Central do Brasil (Cosif)

NOTE: The above lookup codes are user-definable (not seeded).

Participant Relationship Types Lookup Type: JLBR_SPED_PARTIC_REL_TYPE This lookup is used to define the participant relationship types, please see register 0180.

The following are the values from this lookup: Code 01 02 03 04 05 06 07 08 09 10 11 Description Parent company in a foreign country Establishment, including branch or dependency in a foreign country; Related company; Controlled Controlled (except subsidiary) Subsidiary Jointly Controlled Specific purpose entity (defined by CVM); Business Group participant, following Agency normative Related following law 9.430/96 , article 23 Located in a country with favored taxation following law 9.430/96 , article 24

NOTE: The above lookup codes are user-definable (not seeded). DNRC Codes Lookup Type: XLE_CONTACT_ROLE This lookup is used in the Contact Legal Roles to define the DNRC qualification code associated to the Accounting SPED signatory, please see register J930. The following are the values from this lookup: Code 203 204 205 206 207 220 222 223 226 309 312 313 315 801 900 999 Description Diretor Conselheiro de Administrao Administrador Administrador de Grupo Administrador de Sociedade Filiada Administrador Judicial - Pessoa Fsica Administrador Judicial - Pessoa Jurdica - Profissional Responsvel Administrador Judicial/Gestor Gestor Judicial Procurador Inventariante Liquidante Interventor Empresrio Contador Outros

NOTE: These lookup codes are user-definable (not seeded).

Pre-defined list of Entities which can Represent Participants in EBS Lookup Type: JLBR_SPED_PARTIC_TYPES This lookup is used in the new profile to define what represent a participant in E-business Suite based on customer requirements. The following are the values from this lookup: Code ACCOUNTING FLEXFIELD SEGMENT SUPPLIERS SUPPLIER SITES CUSTOMERS CUSTOMER SITES SUPPLIERS AND CUSTOMERS SUPPLIER SITES AND CUSTOMER SITES Description Any Segment from the Accounting Flexfield Structure Associated to the SOB Suppliers Supplier Sites Customer Customer Sites Suppliers and Customers Supplier Sites and Customer Sites

NOTE: The above lookup codes are seeded (Oracle will be seeding the values listed above) and not user-definable.

Bookkeeping Types Lookup Type: JLBR_SPED_BOOK_TYPES This lookup is used to define the company bookkeeping type at the report parameters. The following are the values from this lookup: Code G R B A/R A/B Description Daily Book (Complete, without auxiliary bookkeeping) Daily Book with Summarized bookkeeping (with auxiliary bookkeeping) Daily Balance books and Balances (applicable for Banks and other institutions) Auxiliary daily book with Summarized bookkeeping (to support bookkeeping type R) Auxiliary daily book with Summarized bookkeeping (to support bookkeeping type B)

NOTE: The above lookup codes are seeded (Oracle will be seeding the values listed above) and not user-definable.

Accounting Statements Identification Lookup Type: JLBR_SPED_ AGGLU_SOURCE This lookup is used to define Agglutination code within FSG. The following are the values from this lookup: Code FSG_LINE FSG_LINE_ITEM Description FSG Line Defines the Agglutination Code FSG Line Item Defines the Agglutination Code

NOTE: The above lookup codes are seeded (Oracle will be seeding the values listed above) and not user-definable.

Subledger Sources for the Preparation of the Auxiliary Books Lookup Type: JLBR_SPED_BOOK_SOURCES This lookup is used in the Bookkeeping Types window to define auxiliary daily books when bookkeeping type R is used. The following is the seeded value for this lookup: Code AP/AR Description Combined Supplier/Customer Auxiliary Daily Book

NOTE: The above lookup code is seeded (Oracle will be seeding the value listed above) and not user-definable.

Accounting Statements Identification Lookup Type: JLBR_SPED_ACCTG_STAT The Following are the values from this lookup. Code 1 2 Description Accounting Statements from the company Consolidated Accounting Statements or from other companies

NOTE: The above lookup code is seeded (Oracle will be seeding the value listed above) and not user-definable

Central Bank Country Codes Lookup Type: JLBR_CBANK_COUNTRY_CODES Users can go and create the association between existing country codes and central bank country codes, for example:

Code BR CL

Meaning 1058 1589

Description Central Bank Country Code for Brazil Central Bank Country Code for Chile

NOTE: These lookup codes are user-definable (not seeded).

Brazilian Period Types JLBR_SPED_PERIOD_TYPES

Code Description 01 Not a Closing Period 02 Closing Period with Separate Adjustment period NOTE: The above lookup codes are seeded (Global Dev will be seeding the values listed above) and not user-definable

New Global Descriptive Flexfields The following Global Descriptive Flexfields will be used to capture participant codes when entering manual journals. JL.BR.GLXJEENT.PCPCODE This Global Descriptive Flexfield is located at Journal Header (GL_JE_HEADER). JL.BR.GLXJEENT.PCPCODE This Global Descriptive Flexfield is located at Journal Line (GL_JE_LINES). Note: The value for this segment should be defaulted from parent level GL_JE_HEADERS.

Accounting Reporting The Accounting SPED requires from companies to report their Balance Sheet and Income Statement within the text file. The code used to group analytical accounts is called Agglutination codes. Agglutination Codes Oracle solution is going to use standard FSG (Financial Statement Generator) definition to extract the agglutination codes used to group analytical accounts that are displayed in the Balance Sheet and Income Statement financial reports. Either the Line or the Line Item core columns (from Report Row Set definition) can be reported as the Agglutination code. User has the choice to set up a site level profile (JLBR: SPED Agglutination Code Source ) that will determine whether to use Line or Line Item as the source from where to retrieve the agglutination codes.

Balance Sheet and Income Statement User has to define two reports, one for Balance Sheet and one for Income Statement. A complete report definition involves, defining rows, row sets, columns, column sets and finally defining reports using defined row set and column set. FSG Definition Recommendations: Make sure the Row Description (Line Item) is unique for the Row Set Define account ranges for analytical accounts only (do not use summary accounts) Define Activity as Net Do not use minus to exclude account sub-range(s)

Create Balance Sheet and Income statement with standard lines without changing sign (do not flag change sign) Do not mix Expense and Revenue account types within the same account range when building Income Statements

Additional Information: See: Financials Reporting, Oracle General Ledger Users Guide.

For centralized reporting, the FSG reports and respective account ranges have to be defined for a Legal Entity, or establishment (when the latter represents a company). For decentralized reporting, the FSG reports have to be defined for the respective accounting balancing segment value (BSV) that represents Establishments. After defining the FSG reports, user has to submit FSG reports (Balance Sheet and Income Statement) with XML output mode manually before running the SPED Data Extract program. Once the FSG reports completes successfully, user has to select those FSG requests ID when running SPED Data Extract for a closing period. The parameters Balance Sheet Request ID and Income Statement Request ID have an LOV that will display all FSG reports that were submitted in XML output and completed successfully. The SPED Data Extract program submits the Brazilian Accounting SPED Financial Statements Data Extraction program automatically based on request ids provided. For more details on extract program please refer Brazilian Accounting SPED Financial Statements Data Extraction section.

Brazilian Accounting SPED Setup Required

Referential Chart of Accounts x Company Chart of Accounts The SPED report requires journal entries to be reported using the original accounts from primary chart of accounts. The referential chart of accounts needs to be reported (just the structure) in register type I051. Users will define the SPED Referential Chart of Accounts by using standard Oracle Accounting Key Flexfield functionality to define Chart of Accounts. Afterwards, users will map the primary chart of accounts with the referential one by using standard Oracle General Ledger functionality called Chart of Accounts Mapping. To be able to define the Referential Chart of Accounts and perform the Chart of Accounts mapping, users need to setup a dummy SOB, and assign the referential chart of accounts to it. They need to assign same local currency and calendar as the ones assigned to primary SOB. The following steps describe how to define the Chart of Accounts Mapping: Step 1: Define Dummy SOB SOB Name: SPED Currency: BRL (Brazilian Real) Calendar: <Same as Primary SOB> Step 2: Define Chart Of Accounts: Accounting Flexfield Structure: One Segment Only Segment Name: SPED Account Note: The recommendation is to create all SPED account levels under the same/unique segment and associate the values via parent/child account relationship. Example: Referential Account 1 1.01 1.01.01 1.01.01.01.00 1.01.01.02.00 Comments Ativo Circulante (Child of 1) Disponibilidades (Child of 1.01) Caixa (Child of 1.01.01) Bancos (Child of 1.01.01)

Step 3: Map Accounts from Referential Chart of Accounts to Primary Chart of Accounts using Chart of Accounts Mapping

Mapping Scenarios: Child Account Values: (from Primary/Subsidiary SOB) Parent Account Values: (from Parent/Referential SOB)

One to One: (Allowed)

Many to One: (Allowed)

` One to Many: (NOT Allowed)

In case one source value is mapped to two or more target values, it will be necessary to create as many target accounts as necessary and perform the one to one allocation.

Define the Charts of Accounting Mapping Menu: Setup -> Accounts -> Charts of Accounting Mapping

Field Values: Source: <Primary SOB> Target: <Dummy SOB created to hold the Referential COA>

Define Segment Rules (form button) This is the recommended option:

Select the Account segment from Target (Referential) SOB Set action as Use Rollup Rules From (recommended option) In the Rollup Rules block, select the Target Segment Detail Value (referential account value). Set Transfer Level to Detail and Using as Detail Ranges (recommended option) Finally enter (map) Low and High account values (from primary COA) in the Source Segment Ranges block. NOTE: You can enter a single value where Low and High are the same (1:1 mapping), or as many ranges of values as necessary (1:N mapping) as demonstrated below:

NOTE: The Referential Chart of Accounts mapping is defined for the account segment values between the account segments from the two Chart of Accounts. For that, the Segment Rules mapping is the recommended approach.

There is another mapping option called Account Rules, which allows mapping at individual account code combination (CCID) level. That option is extremely extensive and NOT recommended for this purpose because each and every account combination from both Chart of Accounts needs to be mapped.

Additional Information: See: Global Consolidation System, Oracle General Ledger Users Guide.

Steps to Define and Retrieve Financials Statements from FSG Step 1: Define Row Set (Report > Define > Row Set) Define one for the Balance Sheet and another one for the Income Statement

For each row, define applicable account range values. Each row represents one register line (J100 for Balance Sheet and J150 for Income Statement) in the SPED file.

After defining the Row Sets and Columns Sets for Balance Sheet and Income Statement, User has to define Reports, one for the Balance Sheet and another for Income Statement using Row Sets and Column Sets. Step 2: Define Report (Report > Define > Report) While submitting the data extract program, user has to provide these report names one for Balance Sheet and one for Income Statement through report parameters Balance Sheet and Income Statement. Data extract program submits these FSG Reports programmatically and reads generated XML output and populates SPED temp table with required information. Oracles Development Recommendation while defining the Rows Set: Line and Line Item should set properly. The reason for this, these are the sources for the agglutination codes information. Indent field to define the appropriate indentation level for each row starting from 1 (1, 2, etc.). (Refers in J100 Field3 and J150 Field3) Oracles Development Recommendation while defining the Column Set:

As the report (text file) is specific to period, user can define only one column and the Amount Type should usually be set to set to YTD Actual, considering that Financial Statements are usually required for closing periods. Other possible values are PTD-Actual and QTD Actual. Important: User needs to make sure the Row Description (i.e. Line Item) is unique for the Row Set Register Type J800 Users can attach an RTF (Rich Text Format) file (converted into text) to a journal header. This is turn can be reported under register J800. Steps for converting the rtf file to text is as below. 1. Create a RTF file, save and Close it 2. Open the RTF file with notepad and save as file.txt 3. File.txt should attach with required journal Users will have to inform the Journal Header Name that holds the RTF/text file as part of SPED Generation parameters.

Brazilian Accounting SPED Concurrent Programs Submit these programs as follows: Brazilian General Ledger: Brazilian Localization: Other: Requests

1. Brazilian Accounting SPED Data Extract Program Parameters:

Accounting Type (Centralized / Decentralized) Legal Entity Establishment (Optional for Centralized mode / Required for Decentralized) State and Municipal Registration Source (Legal Entity or E-Business Tax) State Inscription Legal Registration Code Municipal Inscription Legal Registration Code State Inscription Tax State Inscription Registration Type Municipal Inscription Tax Municipal Inscription Registration Type Bookkeeping Type (G, R, B, A) Period Type (Default Value equal to Regular Period) Period

Adjustment Period (Enabled if Period Type is equal to Closing Period) Report Mode (Preliminary, Final, Reprint) Special Situation Indicator o Special Situation Date From o Special Situation Date To Participant Type o Accounting Segment (required if participant type is accounting segment) Referential Chart of Accounts Mapping Hash Code (Enabled for Bookkeeping Types R or B) Balance Sheet Request ID (Enabled for Closing Period only) Income Statement Request ID (Enabled for Closing Period only) Agglutination Code Source (Enabled for Closing Period only) Journal Source for RTF/Text File (Enabled for Closing Period only) Accounting Statements Identification (Enabled for Closing Period only) Accounting Statements Header (Enabled for Closing Period only)

Legal Entity and Establishment level reporting: The SPED Data Extract program can be submitted only for one Legal Entity or one Establishment at the time. Legal Entity is a mandatory parameter and user must choose it from the list of values. NOTE: Users can run the Data Extract Program in Centralized or Decentralized mode. When running in Centralized mode, user can choose whether to run it for a Legal Entity or for an Establishment (in case the establishment represents a company). When running in Decentralized mode, user will have to run it for the primary establishment and for each secondary establishment. Period and Data Range: The SPED Data Extract program can be submitted only for a closed period (Accounting Calendar Period) except special situations. In case of Special Situation, user would enter start and end date, which belongs to same period. Data extract verifies the entered started date and end date and errors out in case the entered dates do not belong to the same period. Period Type (Regular Period vs. Closing Period with Adjustment Period): There are basically two period types supported: Regular Period and Closing Period w/ Adjustment Period. When Regular Period is selected, user must select a regular period in the Period parameter. When Closing Period w/ Adjustment Period is selected,

user must select an adjustment period in the Adjustment Period parameter. These two parameters are mutually exclusive. NOTE: Registers I052, I350, I355, J005, J100, J150 and J800 are only applicable to closing periods and therefore will not be generated when SPED is run for regular periods.

Subledger Drilldown in case of Bookkeeping type = A: Subledger drilldown is supported only for subledger sources AP and AR if the below conditions are met: 1) Auxiliary Books are defined for combined source AP/AR 2) The system is able to reference back to the subledger source if such references exist in the system. For that, users must ensure that standard setup regarding Import Journal Sources is checked for all sources required: Setup > Journal > Sources Import Journals Source checkbox must be checked for all sources required NOTE: Please contact Oracle Brazil Consulting in case drilldown to other subledger sources are needed, such as Integrated Receiving. Using Generate SPED Text File parameter, user can optionally generate SPED text file. Once extract process is completes, it automatically submits the SPED text file generation program if the parameter value is set to Yes. Data extract program submission for bookkeeping types B and R, would be allowed only after submission for bookkeeping types A/B and A/R respectively. Data extract validates few of the rules, which are not taken care by report logic, and displays the rule and rule description in the data extract output in case that rule fails.

2. Brazilian Accounting SPED Text File Generation Program Period Parameter LOV displays Data Extract program parameters information of successfully submitted requests. The information would be like Legal Entity, Establishment, Bookkeeping Type, Period, Data Extract Request ID, Special Situation Indicator, Start and End date.

Report Mode Parameter LOV displays values Preliminary, Final and Reprint. Option Reprint is available only after Final submission. After Final submission, options Preliminary and Final are no longer available. Report can be submitted in Preliminary and Reprint mode as many times as needed. Final mode is a one-time process. NOTE: Once the text file is generated in Final mode, it is not possible run the Data Extract program again for the same Legal Entity/Establishment, Bookkeeping Type and Period. So, any changes made after final submition of text will not be reported.

3. Brazilian Accounting SPED Financial Statements Data Extraction Before running the data extract program, user has to submit the FSG reports (one for balance sheet and one for income statement) in XML format manually. Once the reports completes, user has to note down the request ids of both the reports and need to pass the request ids to SPED Data extract program. Once the data extract program is submitted, it will call the Brazilian Accounting SPED Financial Statements Data Extraction program automatically to read the FSG outputs in XML. The program extracts the XML output information for given Balance Sheet and Income Statement request ids, reads the rows and columns (amounts) information and populates the SPED Temporary table.

NOTE: User does not need to submit this program manually.

SPED File Structure (Blocks, Registers, Fields) Blocks Composition

Block Description 0 I J 9 Opening, Identification and References Accounting Journals Accounting Statements Control and Flat File Closing.

Observations: a) The flat file is composed of information blocks; each block has its opening register, data registers and closing register; b) After the block 0, opening, the presentation classification of the other block is the sequence stated in the Block Tables section. c) Except when otherwise specified, all the blocks are mandatory and its opening record indicates the presence or absence of data informed. Blocks Registers The flat file can be composed with the following registers: Table Registers: Block Description 0 Flat file Opening and company identification 0 Block 0 opening 0 Others company inscriptions 0 Decentralized Accounting Bookkeeping 0 Participant table Registration 0 Participant Relationship Identification 0 Block 0 Closing I Block 1 Opening I Accounting bookkeeping Identification I Daily Auxiliary Books I Accounts id from Summarized bookkeeping referred to the auxiliary bookkeeping. I Additional Fields I Opening term I Chart of Accounts I Referential chart of accounts Register Level Occurrence 0000 0 1 0001 1 1 0007 2 V 0020 2 V 0150 2 V 0180 3 1:N 0990 1 1 I001 1 1 I010 2 1 I012 3 1 or V (*) I015 4 1:N I020 I030 I050 I051 3 3 3 4 V 1 V 1:N

Block Description I Agglutination code indicator I Standard Historic Table I Cost Centers I Periodic Balances Period Identification I Periodic Balances Details I Accounting Journal I Journal Entry Lines I Daily Balance Date Identification I Daily Balance details I P/L Accounts Balances before closing Date Identification. I P/L Accounts details Balances before closing I Auxiliary General Ledger Book Printing / Visualization Parameters with Configurable layout I Auxiliary General Ledger Book fields definition with configurable layout I Auxiliary General Ledger Book details with configurable layout I Auxiliary General Ledger totals with configurable layout I Block I Closing J Block J Opening J Accounting Statements J Balance Sheet J DRE Income Statement J Other Information J Closing Term J Bookkeeping Signatories Identification J Block J Closing 9 Block 9 Opening 9 File Registers 9 Block 9 Closing 9 Flat File Closing

Register Level Occurrence I052 4 1:N I075 3 V I100 3 V I150 3 V I155 4 1:N I200 3 V I250 4 1:N I300 3 V I310 4 1:N I350 3 V I355 I500 4 3 1:N 1

I510 I550 I555 I990 J001 J005 J100 J150 J800 J900 J930 J990 9001 9900 9990 9999

3 3 4 1 1 2 3 3 3 2 3 1 1 2 1 0

V V V 1 1 V 1:N 1:N 1:1 1 1:N 1 1 V 1 1

Observations: The register presentation is sequential and ascending; The opening and closing registers within each block are mandatory. Also all registers with indication mandatory register are mandatory.

The indication Occurrence - one (per file) should be presented only once in the flat file. Registers which contains table items, totals, documents (and others) could be presented once or several times within the file by the situation type. These registers have the following indication Occurrence Several (per file), Occurrence one (per period), Occurrence Several (per period), etc.. The Parent Register type could occur several times in the file with the following indication Occurrence Several per file; The child register details the principal register with the following indication: Occurrence 1:1, meaning that there is only one child register for the respective parent register; Occurrence 1:N, meaning that there are several child registers for the respective parent register; The flat file generation requires the existence of at least one Parent Register when there is a Child Register (*) It depends of the bookkeeping type.

Blocks Composition (Mapping of Block Registers vs. Bookkeeping Types)

BOOKKEEPING TYPE (FOLLOWING REGISTER 1010) Register G R A B 0000 M M M M 0001 M M M M 0007 M M M M 0020 O O O O 0150 O O O N 0180 O(1) O(1) O(1) N 0990 M M M M I001 M M M M I010 M M M M I012 N M M O

Z M M M O O O(1) M M M M

Register Level 0 1 2 3 4 FLAT FILE OPENING AND COMPANY IDENTIFICATION BLOCK 0 OPENING OTHER COMPANY TAX REGISTRATION DECENTRALIZED ACCOUNTING BOOKKEEPING PARTICIPANT REGISTRATION TABLE PARTICIPANT RELATIONSHIP IDENTIFICATION BLOCK 0 CLOSING BLOCK 1 OPENING ACCOUNTING BOOKKEEPING IDENTIFICATION AUXILIARY DAILY LEDGER BOOK SUMMARY ACCOUNTING BOOKKEEPING
IDENTIFICATION RELATED TO AUXILIARY BOOKKEEPING.

I015 I020 I030 I050 I051 I052 I075 I100

N O M M O (4) O O O

M O M M O (4) O O O

O O M M O O(4) (4) N O O N O O

M O M M

M N M O O (4) N O O

ADDITIONAL FIELDS OPENING TERM CHART OF ACCOUNTS REFERENTIAL CHART OF ACCOUNTS AGGLUTINATION CODES STANDARD HISTORIC TABLE. COST CENTERS

BOOKKEEPING TYPE (FOLLOWING REGISTER 1010) Register G R A B I150 I155 I200 I250 I300 I310 I350 I355 M M M M N N O M M M M N N O O O(3) M M N N O M M N N M M O

Z O O(3) N N N N O

Register Level 0 1 2 3 4 PERIODIC BALANCES - PERIODIC IDENTIFICATION PERIODIC BALANCES DETAILS ACCOUNTING JOURNAL JOURNAL ENTRY LINES DAILY BALANCES DATE IDENTIFICATION DAILY BALANCE DETAILS P/L ACCOUNTS BALANCE BEFORE CLOSING DATE IDENTIFICATION P/L ACCOUNTS DETAILS BEFORE
CLOSING

O(2) O(2) O(2) O(2) O(2)

I500

I510

I550

I555 I990 J001 J005 J100 J150 J800 J900 J930 J990 9001 9900 9990 9999

N M M O O O O M M M M M M M

N M M O O O O M M M M M M M

N M M N N N N M M M M M M M

N M M O O O O M M M M M M M

O M M N N N N M M M M M M M

AUXILIARY GENERAL LEDGER BOOK PRINTING / VISUALIZATION PARAMETERS WITH CONFIGURABLE LAYOUT AUXILIARY GENERAL LEDGER BOOK FIELDS DEFINITION WITH CONFIGURABLE LAYOUT AUXILIARY GENERAL LEDGER BOOK DETAILS WITH CONFIGURABLE LAYOUT AUXILIARY GENERAL LEDGER TOTALS WITH CONFIGURABLE LAYOUT BLOCK 1 CLOSING BLOCK J OPENING ACCOUNTING STATEMENTS BALANCE SHEET INCOME STATEMENT OTHER INFORMATION CLOSING TERMS BOOKKEEPING SIGNATORIES IDENTIFICATION BLOCK J CLOSING BLOCK 9 OPENING FILE REGISTRIES BLOCK 9 CLOSING FLAT FILE CLOSING

(1) = Mandatory, if there is register 0150 (2) = Mandatory, if there is register I350 (3) = Mandatory, if there is register I150

(4) = Mandatory defined by the agency in charge of the referential chart of accounts support

Appendix I Upgrade Considerations (Release 11i to Release 12)

Company Upgrade Overview An Organization defined as GRE/LE in 11i, will be migrated as Legal Entity plus a corresponding Primary (Main) Establishment in R12. A Company defined in the Brazilian Company Info form in 11i (where the primary key is Set of Book + Balancing Segment), will be migrated as a Secondary Establishment belonging to the above legal entity. Upon migration, and if user decides to change the migrated definitions for legal entities and/or establishments, it is recommended to consult the Legal Entity Manager users guide for proper information and guidance. NOTE: Establishments defined under Company Information in Release 11i (for decentralized reporting purpose) will not be migrated into Release 12. They will require new implementation in R12, based on the new Legal Entity model. IMPORTANT: The migration logic described above is part of standard Legal Entity Manager product migration. For more information, please refer to the Legal Entity Manager manuals and guidelines.

SPED Upgrade Overview Once the legal entity / establishment definition are migrated and settled, release 11i customers that have implemented Accounting SPED are encouraged to verify the SPED related setup to ensure they have been migrated properly or to identify whether some setup changes are needed: Below are the main setup areas that require verification:

Under Legal Entity Manager Verify Legal Entity additional SPED related attributes and registrations Verify Legal Entity Contact Information Verify Establishments additional SPED related attributes and registrations (if applicable) Under Brazilian General Ledger Verify Participants definitions Verify Participant Relationships definitions Verify Bookkeeping Types definitions

Under core General Ledger Verify Charts of Accounting Mapping Verify SPED Account Type Qualifier Verify FSG Definitions

Appendix II - Code Hook Extensions for Legacy Subledger Sources

Code Hook Information In order to support Integrated Receiving (IR) data or any other legacy system data, Standard Accounting SPED solution complements the following code hooks. Using this code hooks, user can populate SPED temporary table with required information for registers I200, I250 and I015 .JL_BR_SPED_DATA_EXTRACT_PUB.register_I200_I250 Register I200: Accounting Journal & Register I250: Journal Entry Lines Will be called for bookkeeping types G,R and A Reason for the hook : (i) Deriving Participant Code for the legacy journals in case of third party or third party site is not possible.(For all bookkeeping types) (ii) In case of bookkeeping type 'A', it is not possible to drill down for getting detail level information for the legacy journals. JL_BR_SPED_DATA_EXTRACT_PUB.register_I015 Accounts ID from Summarized Bookkeeping referred to the auxiliary bookkeeping Will be called for bookkeeping types R,B and A. Reason for the hook : (i) It is not possible to find the summary journal lines from IR or any other legacy system. (ii) Standard code process the account belongs Standard Payables and Receivables only. To make use of these code hooks, user has to fill the lookup type 'JLBR_SPED_LEGACY_SOURCES' with required source values. The source value same as what value being used while transferring the trx data to GL from legacy system. For example, in case of Standard Payables and Receivables, source (GL_JE_HEADERS.je_source) value is equal Payables and Receivables respectively. After entering the lookup values, standard code completely ignores the journals from legacy or IR system based on the source value entered in the lookup. The code hooks will be called, whenever and where it is required. For example in case of register_I200_I250 being called, after standard procedures register_I200 and register_250 got executed for standard journals. register_I015 will called after standard procedure register_I015 got completed.

Note: There are recommendations mentioned in the code hook, which user needs to follow while writing the code.

NOTE: Please contact Oracle Brazil Consulting for technical information about these code hooks / extensions.

Appendix III - Balance Sheet and Income Statement examples

FSG Examples (Income Statement and Balance Sheet) validated in PVA In the next pages you are going to see 2 detailed FSG examples for an Income Statement (DRE) and Balance Sheet created during Oracle internal tests and validated with success in the PVA program: The following examples were created just to illustrate the FSG setup and do not follow a real balance sheet and income statement. The numbers reported are fictitious and do not represent any company data.

Setup option: The Agglutination code was set as FSG_LINE_ITEM in the JLBR_SPED_AGGLU_SOURCES profile The Federal Tax Authority does not provide a closed format to create these accounting reports. Companies are able to define their own level of details for these reports. In order to run these reports with success it is important to notice that the Income Statement must be run over the closing period without closing journals, otherwise the Income Statement will show 0 values for the expense and revenue accounts. The Balance sheet must be run on top of the Adjustment Period in order to show the results of the adjustments closing journals. In our example we used December/08 as the closing period and ADJ-08 as the adjustment period: Income Statement > December/08 Balance Sheet > Adjustment Period

The first FSG report was build to report the Income Statement as follows: Report Income Statement

Columns Income Statement and Balance Sheet In this example, we have the same Column set for both reports

Although we are required to create 2 FSG columns (FSG standard), Accounting SPED program reads values set only in the first column. In our example we used YTD Actual as the first column.

Rows Income Statement Each FSG row represents one line in the txt output, Register J150.

1 Line - This code may represent the Agglutination code when profile JLBR_SPED_AGGLU_SOURCES is set as FSG_LINE. This code defines the line order in register J100 (Balance Sheet) and J150 (Income Statement) 2 Line Item The line item code represent the agglutination code when profile JLBR_SPED_AGGLU_SOURCES is set as FSG_LINE_ITEM. 3- Indent This code represents the Agglutination level.

The following is the output generated for this FSG report (Income Statement) for Books G, R and B (Accounting Statements are not applicable for Book A):
|J150|RECEITA OPERACIONAL LQUIDA|1|RECEITA OPERACIONAL LQUIDA|11200,00|P| |J150|3114 - IMPOSTOS|2|3114 - IMPOSTOS|1500,00|R| |J150|RECEITA DE VENDAS|2|RECEITA DE VENDAS|9700,00|P| |J150|3111 - RECEITA DE VENDAS INTERNAS|3|3111 - RECEITA DE VENDAS INTERNAS|44700,00|R| |J150|RECEITA DE EXPORTAO|3|RECEITA DE EXPORTAO|35000,00|N| |J150|CUSTO DOS BENS E SERVIOS VENDIDOS|4|CUSTO DOS BENS E SERVIOS VENDIDOS|35000,00|N| |J150|5114 - COMPRAS DE INSUMOS|5|5114 - COMPRAS DE INSUMOS|35000,00|D| |J150|3112 - ESTOQUE NO FINAL DO PERODO DE APURAO|1|3112 - ESTOQUE NO FINAL DO PERODO DE APURAO|31500,00|R| |J150|RECEITAS OPERACIONAIS|1|RECEITAS OPERACIONAIS|203421,54|N| |J150|OUTRAS RECEITAS OPERACIONAIS|2|OUTRAS RECEITAS OPERACIONAIS|203421,54|N| |J150|DESPESAS OPERACIONAIS|3|DESPESAS OPERACIONAIS|203421,54|N| |J150|8000 - JUROS PAGOS A FORNECEDORES|4|8000 - JUROS PAGOS A FORNECEDORES|1000,00|D| |J150|5121 - OUTRAS DESPESAS OPERACIONAIS|4|5121 - OUTRAS DESPESAS OPERACIONAIS|203421,54|D| |J150|8004 - MULTAS|4|8004 - MULTAS|1000,00|R| |J150|LUCRO ANTES DOS IMPOSTOS|1|LUCRO ANTES DOS IMPOSTOS|160721,54|N|

The next section provides an example for the Balance Sheet Report Balance Sheet

Columns Income Statement and Balance Sheet (In this example, we have the same Column set for both reports)

Although we are required to create 2 FSG columns, Accounting SPED program reads values set only in the first column. In our example we used YTD Actual as the first column.

Rows Balance

The following is the output generated for this FSG report (Balance Sheet) for Books G, R and B (Accounting Statements are not applicable for Book A):
|J100|1000 - Assets|1|1|1000 - Assets|69990,00|D| |J100|1100 - Current Assets|2|1|1100 - Current Assets|76500,00|D| |J100|1110 - Cash|3|1|1110 - Cash|76500,00|D| |J100|1150 - Banks|2|1|1150 - Banks|131175,45|D| |J100|1151 - Brasil Bank|3|1|1151 - Brasil Bank|102475,45|D| |J100|1155 - HSBC Bank|3|1|1155 - HSBC Bank|28700,00|D| |J100|1200 - Customers|2|1|1200 - Customers|57040,00|C| |J100|1210 - Brasil Customers|3|1|1210 - Brasil Customers|52000,00|D| |J100|1289 - Latin America Customers|3|1|1289 - Latin America Customers|40000,00|C| |J100|1292 - USA Customers|3|1|1292 - USA Customers|69040,00|C| |J100|1300 - Fixed Assets Total|2|1|1300 - Fixed Assets Total|26000,00|C| |J100|1320 - Fixed Assets|3|1|1320 - Fixed Assets|26000,00|C| |J100|1500 - Investiments & Stocks|2|1|1500 - Investiments & Stocks|54645,45|C| |J100|1510 - Investments|3|1|1510 - Investments|112500,00|C| |J100|1724 - Loans|3|1|1724 - Loans|57854,55|D| |J100|2000 - Liability|1|2|2000 - Liability|69990,00|C| |J100|2100 - Current Liabilities|2|2|2100 - Current Liabilities|188490,00|C| |J100|2113 - Suppliers|3|2|2113 - Suppliers|187545,00|C| |J100|2119 - Loans|3|2|2119 - Loans|945,00|C| |J100|2200 - Tax & Others|2|2|2200 - Tax & Others|419301,54|C| |J100|2211 - Tax|3|2|2211 - Tax|700201,54|C| |J100|2424 - Others|3|2|2424 - Others|280900,00|D| |J100|2900 - Owner Equity|2|2|2900 - Owner Equity|537801,54|D| |J100|2980 - Owner Equity|3|2|2980 - Owner Equity|537801,54|D|

Change Record
Date 08/07 08/12 08/14 Description Document Created Document Updated Document Updated

03/05/2010 Document Updated

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