Files: P_INPUT_04.xml / P_INPUT_04.xlsx / UI_P_INPUT_04.xml

This input template is used for entering notes for e.g. deferred taxes, contingencies, and tax-base reconciliation to a unit's financial statement (document series 10 000).

Enter data as cumulative figures in the unit currency to document series 10 000. This also applies to some intragroup type data, for example, contingencies provided on behalf of the group company. Input to internal accounts is saved to document series 20 000 using drill down input.

The previous annual closing are shown in the input template for reference.

"Basic row set" is used by default, but there are row sets available for e.g. deferred tax, contingencies, and tax-base which help in input and reporting.

Notes for deferred tax assets and liabilities can be checked against the total amounts in the balance sheet. There are also internal type of contingencies (provided on behalf of the group company, and internal lease liabilities). These are not as simple to adjust/eliminate as "normal" internal items. Contingency on behalf of group company should be adjusted to the securities for the reporting entity's own debt or other contingencies (on the reporting entity's behalf), and possibly the amount of debt for which it is given should be entered. Therefore, drilldown input is not used for these items, and adjustments on the consolidated level are saved using the template for other eliminations.

In tax base reconciliation, the reconciliation is done between the tax expense (income) and the product of the accounting profit multiplied by the unit's tax rate(s).

Note! If the input unit from which the input sheet is opened does not exist in previous year's organization, the %PARENT_n% parameter cannot be used. For entering notes for consolidated level into one input unit within, it is recommended to use an adjustment template as a starting point (it does not included data from previous year).