ICE for investments template

When you complete the ICE for Investments template with appropriate account information, this rule eliminates investments that a holding company has in subsidiaries. The rule makes elimination adjustments that differ according to the characteristics of the parent-entity relationship.

Note

In the following tables, the word eliminate means to remove a transaction from the aggregated total. When a rule eliminates a transaction value, the consolidation process makes a corresponding adjustment to the Elimination member of the Business Process dimension. For more information, see the topic About the Business Process dimension.

For examples that show more about how to customize this template, see the topic Examples: Customized consolidation rule templates.

For information about how Planning Business Modeler determines values for percent consolidation (PCON), see About measure groups for shares calculation and consolidation.

Prerequisites

The following list shows the tasks that are prerequisite for a rule that you create with this template:

• You built a model that is appropriate for shares calculation. For more information, see the topic How do I set up a model for shares calculation and consolidation?

• You ran a shares calculation job for this model that calculated direct and indirect ownership percentages. For more information, see the topic About Shares Calculation jobs.

Placeholder substitution requirements

To use the ICE for Investments template to make a business rule, you must substitute actual account values for the placeholders in the template. For information about how to substitute values, see the topic Filling a placeholder in a rule template.

The placeholder substitutions required by the template vary according to the ownership characteristics of the intercompany partner. For specific placeholders required by this template, see the tables in the following sections.

IC partner is holding company or subsidiary

The template segment described in this section applies when the intercompany (IC) partner is either the holding company or a fully consolidated subsidiary (ICMethod (PEL) = #Holding# or #Full#)

The following table describes the placeholder substitutions that you must make for IC transactions of this kind. In addition, the table describes the adjustments that this rule performs when these values are supplied.

When flow member for cell has Flow type	Placeholder substitutions required	Rule action
Prior year adjustment (PY Adj)	Equity clearing account	Eliminates the investment by multiplying the value by percent consolidation for prior year (POWN_1) Multiplies the investment value by POWN_1, and posts the result in Equity Clearing
Other than PY Adj	Equity clearing account	Eliminates the investment by multiplying the value by percent consolidation (PCON) Multiplies the investment value by PCON, and posts the result in Equity Clearing

Parent entity has control of IC partner

The template segment described in this section applies when the parent entity has equity control of the IC partner (ICMethod (PEL) = #Equity#)

The following table describes the placeholder substitutions you must make for IC transactions of this kind. In addition, the table describes the adjustments that this rule performs when these values are supplied.

When flow member for cell has Flow type	Placeholder substitutions required	Action
Prior year adjustment (PY Adj)	Other Investments account	Multiplies the investment value by PCON_1, and posts the result in Other Investments
Other than PY Adj	Other Investments account	Multiplies the investment value by PCON, and posts the result in Other Investments

See Also

Concepts

Consolidation rules

Other Resources

Examples: Customized consolidation rule templates