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Purpose
Provide an overview of everything to consider when automating a statement of cash flows in HFM
Not teach you all detailed steps surrounding building of metadata, artifacts and business rules. This
would simply take too much time.
Provide some explanation and thought process behind the metadata, artifacts and rules included in
this presentation
There is no such thing as a statement of cash flows that is 100% automated. Some manual
intervention will always be required
Definitions
Metadata Members and structures defined in HFM Metadata Manager used for the purpose of
storing data that is both submitted and calculated (i.e. scenarios, years, accounts and customs 1-4
Business Rules A form of Visual Basic defined in HFM Rules Editor used for the purpose of
calculating results
Artifacts Data Forms, Data Grids and Reports defined in HFM Web used for submission and
validation of data and reporting of results
Custom Dimension
To be used for all Balance Sheet roll forward activity
Dimension members include: Beg Balance, Additions, Retirements, Transfers
Top member of Custom Dimension structure is assigned to all Balance Sheet accounts
Process creates a valid intersection of each Balance Sheet account with each roll forward member
Account Dimension
All accounts are defined as Expense type
Purpose is to capture changes on all Balance Sheet accounts
Total number of accounts in this structure is less than the number of accounts in the Balance Sheet
structure
Lowest level base accounts only go down as far as changes that need to be captured
Use naming convention of CHT_ for parents and CH_ for base members
Custom Dimension
Includes members for changes in Beg Balances, changes in End Balances and changes in Activity for
3 key levels of value dimension (<Entity Currency>, <Parent Currency>, [Elimination])
Assigned as top member for all Changes in Balance Sheet accounts
Can be in same Custom Dimension used to capture Balance Sheet roll forward activity
Top member assigned to all CHT_ and CH_ accounts
Rule [Elimination]
Rule populates beginning and ending balances on [Elimination]
Rule populates using proper signage depending on whether account is an asset or liability type
Rule
Rule calculates on 3 levels of value dimension (<Entity Currency>, [Elimination], <Parent Currency>)
Rule uses conditional statements to populate ECCH activity, ELCH activity, and PCCH activity
Rule populates using proper signage based on previous business rule
Account Dimension
Accounts used for presentation and
calculation of each line item that appears on
the St. of Cash Flows
All accounts are defined as Expense type
The hierarchy of the account structure
models how the report should be displayed
(i.e. Operating, Financing and Investing
sections).
Custom Dimension
Includes members for CFS_Total, CFS_Calc and CFS_Input
Assigned as top member for all Cash Flow Statement reporting accounts
CFS_Calc member used for calculations and CFS_Input used for input adjustments (i.e. manual
input for off Balance Sheet item)
Account Dimension
The St. of Cash Flow reporting line items that do
translate (i.e. not calculated after currency
translation) will use the EOM_YTDAVG rate
account (or end of month YTD average)
Rule uses a special Average function that
calculates this rate as the sum of each periods
EOM rate / number of periods in year (aka a
straight line average)
Custom Dimension
The total FX effect (calculated in previous rule)
could be a fairly large number that is initially
calculated as a plug
Auditors often want to know what makes up this
plug
It is possible to use HFM to prove this plug
Define metadata by expanding the cash flow
structure in custom dimension to include a
FX_Cashflow roll up that includes: FX_BB (FX
effect of beginning balance at <Parent Currency>
and FX_ACT (FX Effect of activity at <Parent
Currency>)
Account Dimension
Used for cash flow purposes
Used to copy prior year EOM and AVG rates to
current year
Account Dimension
Used for cash flow purposes
Used to store calculated FX effect in
specific CFS accounts used on St.
of Cash Flow
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