Use this function to:

  • carry out a transfer of the Site and/or a change to the economic allocation and/or a change to the analytical allocation for all or a selection of assets belonging to one or more companies,
  • cancel the last transfer carried out, under some conditions.

Before being carried out in real mode, the processing can be run in simulation mode in order to assess the result via the report. In order to avoid having to re-enter the parameters for each simulation and then real-mode processing, the parameters associated with the transfer as well as the selection criteria can be saved under a Memo code.

Prerequisites

SEEREFERTTO Refer to documentation Implementation

Screen management

This function is composed of:

  • a header, used to specify the process options and to choose the companies as well as the sites to which the assets to be processed belong,
     
  • the Parameters tab, to enter the new geographic destinations and/or economic/analytical allocations,
     
  • the Extended selection tab, to select the assets to be processed.
     

Note: as it is specified in the Authorizations level, the user rights can be customized to allow a specific type of transfer by activating or disabling the following options:

  • "Option 'A'", 'analytical transfer'. This option includes both the analytical allocation transfers and the economic allocation transfers.
  • "Option 'G'", 'geographic transfer'.

Scope in mass and unit processing

  • Transfer
      • All transfers are prohibited on assets which:

        - are 'Inactive',
        - are classified as for sale (update 8.0.0 and higher),
        - have been subjected to a real asset disposal,
        - have a 'In template' holding type,
        - are in the process of an intra-group sale.
        - have their last transfer date (and/or last receipt date of a physical element for asset attached to physical elements) is later than the transfer date entered,
        - have attached at least one physical element having a disposal or disposal cancellation movement pending.
         
      • The transfer of a 'Component' asset is only possible via the main asset to which it is linked. If you wish to transfer it without transferring the main asset, then modify its status to 'Autonomous'. If main assets are selected, the associated component assets will be applied the same parameters.
         
      • The financial site transfer of an asset 'In concession' is forbidden.
         
  • Transfer cancellation
      • Only a transfer carried out in the current fiscal year can be canceled.
      • Any transfer cancellation is prohibited for assets whose last transfer date or last receipt date of a physical element is later than the date entered.

SEEINFO In mass processing, assets for which a transfer (or transfer cancellation) is prohibited are implicitly excluded from the processing.

Transfer process setup

The User can:

  • either carry out the processing setup,
  • or recall an existing setup previously saved under a Memo code.
    Click Recall in the action panel and enter the Memo code.

To complete the processing setup:

  • Specify the processing options:
  • Select the company, as well as any sites that reference the assets.
  • Enter the parameters linked to the transfer.
  • Carry out if necessary a selection of the assets concerned by the processing by entering your criteria on the Extended selection tab.

When the setup of a process is completed, it is possible to save it under an identification code using the Memo button in the action panel. This setup can be recalled later for use in a new transfer.

Transfer process launch

Once the setup is done, you can:

  • Either directly apply the entered parameters to each of the selected assets, by clicking on OK. A consistency control applying to the new assignments and/or allocations is then performed. In case of a faulty asset, the asset former assignments and allocations are kept and an error message is displayed in the log file.
  • Or go through an intermediate stage to control the entered parameters by clicking Control.
     
     

Transfer cancellation process setup

  • Select the Cancellation check box.
  • Enter the date on which the transfer to be canceled was carried out. 
  • Enter the assignments/allocations chosen at the time of launch for the transfer to be canceled.

Header

Specify the company and site(s) in which the assets to be processed are referenced.
For a more refined selection, enter further criteria on the dedicated Extended selection tab.

By default, the process is carried out in Simulation mode and generates a Detailed log file displaying the different parameters applied at runtime and the detail of the old and new values of each updated asset.

Options

Simulation (field FLGSIM)

This check box is selected by default and runs the closing in simulation mode. In this case, controls and the process are carried out but there are no updates recorded in the database.

Clear this check box to run in actual mode. In this case, you cannot reverse the closing and updates are recorded in the database. If you are using intermediate commits, it is recommended that the NIVTRACE – Log file level parameter (AAS chapter, MIS group) value is 0.
Report (field FLGETA)

This indicator can be accessed only when one or several reports are linked to the massive process. In this case, the activation of this indicator enables the user to print these reports.

Detailed log file (field FLGDET)

A log file is automatically displayed on process completion, showing the processing parameters. A Statistics section gives the number of selected assets, the number of assets updated as well as the number of assets not processed due to an error. Assets with errors are listed with their error reason.

When this box is ticked, the log file is displayed in the form of a detailed report presenting, in addition to the information listed above, the list of assets successfully processed.

The viewing and printing of log files are possible at any time via the report code ATRACE - Print log file print request, obtained from the Supervisor function in the Print/Group print menu.

Grid Company selection

field FLGCPY

Help common to all the mass processings.
The grid displays the list of the managed companies for which the user is authorized.
Check a box to select the company which must be processed.
After selecting a company, all the financial sites that are linked to it are selected by default. You can selectively de-select those that are not concerned by the processing.
You can also select directly the site(s) to be processed. In that case, the company to which they are attached is automatically selected.

SEEINFO When the company setupACCPERCTL - Control of accounting periods (chapter AAS, group CPT) has the value 'Yes', the company is not displayed in the list if at least one of its contexts is not synchronized with the accounting period/fiscal breakdown. The desynchronization status of a context is visible in the screenDetailed status of contexts that can be accessed from the Actions icon.In that screen, on the Calculation tab, the field Modification type has the value 'CNX' and the field Modified parameter has the value 'DESYNC'.In this case, it is necessary to launch the processing of Contexts synchronization.
Company (field CPY)

This field displays the company code.

Grid Site selection

field FLGFCY

The grid displays the list of the sites attached to the companies and for which the user has authorizations.
Check this box for the site to be taken into account in the processing.
After selecting a company, all the financial sites that are linked to it are selected by default. You can selectively de-select those that are not concerned by the processing.

Company (field FCYCPY)

Identification Code for the company which the site is linked to.

Site (field FCY)

Identification code of the site.

Tab Parameter definition

  • Enter the transfer parameters by indicating:

    - the transfer Date,

    - the Reason justifying this transfer. In the event of a transfer cancellation, this field does not need to be entered.
  • Enter the new values linked to a transfer or, in the event of a transfer cancellation, the destinations of the transfer to be canceled.
     
  • Indicate if you wish to Overwrite pending movements.

SEEINFO The entry screens for the Assets function (parameters in the Business object transactionsfunction) are used to hide fields, notably those dedicated to the geographic assignments and economic and analytical allocations. If this is the case, the fields corresponding to this information are also made inaccessible for this screen.

Transfer parameters

Cancellation (field CCLTRF)

This help is common to the single and mass transfer processings.

Check this box to request the cancellation of the last transfer.

  • In individual process mode, it can be checked only if the asset has already been subjected to one or more transfers (except activity sector transfer) in the current fiscal year. 
  • In mass process mode, it can always be entered. You then need to enter the date of the transfer and the assignments and/or allocations selected for this transfer.
Overwrite pending movements (field ECRPHYATT)

This help is common to the single and the mass transfer processings.

  • In single processing, this check box is not used.
  • In mass processing, this check box can always be accessed:
    - When it is selected, the pending transfer movements or transfer cancellations on the physical elements attached to the selected assets are ignored and deleted. The transfers carried out on each of the assets are then transferred on any attached physical elements.
    - When it is not selected, the movements are retained and the assets attached to physical elements with pending movements are ignored by the transfer processing. They are listed in the log file created at the end of the processing for information purposes.
Transfer date (field MVTDAT)

This help is common to the single and mass transfer processings.

This is the date at which the transfer is recorded. This date is mandatory and displayed in the EVTDAT field for the corresponding FASAFFAGE (assets) and PHTAFFGEO (physical elements) event(s).
It must be later or equal to:

  • the start date of each current fiscal year, and come before the end date of each following fiscal year in the different contexts managed for the company of the asset, or, in the case of a mass processing, for all the companies to which the assets belong,
  • on the date of the last transfer carried out on the asset.
    When physical elements are attached to the asset, it must also be later than or equal to the date of the last transfer and/or to that of the last receipt of physical elements.
  • on the purchase date of the asset (for unitary transfers).

In the case of a mass transfer cancellation, it is the date at which the transfer to be canceled has been carried out.
Reason (field REN)

This field displays the transfer reason.
This information which is mandatory in case of transfer, does not need to be entered in case of transfer cancellation.

Destinations

Financial site (field FCYD)

This help is common to the single and mass transfer processings.

  • In single processing:
    Enter the new financial site of the asset and any of its components.

    SEEINFO When a location transfer movement involving a financial site transfer is pending on an attached physical element, the financial site is loaded with the destination site of the movement.
  • In mass processing:
    Enter the new financial site of all the selected assets and their components.  
    In the case of a transfer cancellation, enter the destination financial site of the transfer to be canceled.
Location (field LCTCOD)

This help is common to the single and mass transfer processings.

  • In single processing:
    This field can only be accessed when the transfer is carried out for the financial site and the asset is in one of the following situations:
      • it is attached to physical elements,
      • it is a main asset with physical elements attached to its components.

In that case, the new location of the physical elements is mandatory.

  • In mass processing:
    The location is mandatory when the transfer is carried out for the financial site. This location will apply to physical elements attached to the selected assets and any of their components. 

The default site location is suggested by default.
Activity sector (field AASBUSD)

This help is common to the single and mass transfer processings.

Enter the new activity sector of the asset and potential components or, in the case of a mass process, all the selected assets.

In addition, when the activity sector transfer is carried out for assets acquired in the current fiscal year or in the next fiscal year, an update of the data linked to the VAT is carried out.
SEEREFERTTOGo see Processing description in the Geographic transfer.

In a mass process, the assets acquired during the fiscal year are not taken into account when the transfer date of the activity sector is posterior to the fiscal year.

In the case of a mass transfer cancellation, the user must fill the activity sector receiving the transfer to be canceled.

Description (field SACDES)
Deductible VAT update (field LASMFLG)

This help is common to the single and mass transfer processings.

The "Self-delivery" check box can only be accessed if the company is subject to the French legislation.
When it is checked, the processing associated with the activity sector transfer:

  • generates no transfer of invoiced VAT,
  • generates a recovered VAT adjustment (repayment or additional deduction) identical to the annual VAT adjustment which sets the definitive deduction coefficient for assets acquired during the fiscal year.
UGT (field IASCGUD)

This help is common to the single and mass transfer processings.

This field is used to enter the new treasury generator unit which the asset(s) and its potential components will be posted to.
The change of TGU is not authorized for the asset depreciated in the current period or fiscal year.
In the case of a mass transfer cancellation, the user must fill the TGU receiving the transfer to cancel.

Analytical allocations

Distribution (field DSPD)

This help is common to the single and mass transfer processings.

This field is used to enter the new distribution key that will define the analytical allocations for the asset(s) and its(their) potential components. 
The entry of a key is exclusively linked to the entry of the analytical dimensions.
The entered distribution key must be attached to the company and the financial site. It is also controlled with respect to its validity start and end dates and any user access code to this key.
If the mass transfer is canceled, the user must fill the destination key of the transfer to cancel.

Grid

Dimension type code (field DIE)
Analytical dimension (field CCED)

This help is common to the single and mass transfer processings.

This field is used to enter the analytical dimension to which the asset(s) and its possible components will be posted.
The entry dimension must be attached to the company and the financial site. It is also controlled with respect to these validity start and end dates and any user access code for this dimension.
In the case of a mass transfer cancellation, the user must fill the dimension receiving the transfer to cancel.

Tab Extended selection

This tab contains multiple lines, each used to enter a selection criterion. 
Each criterion is linked to the next using the following operators: And, Or.

To enter a selection criterion:

1/ Enter or select using the Selection icon, the field in the asset table FXDASSETS which contains information to which the selection is applied.

2/ Then select the operator: 'Any', 'Equal', 'Different', 'Greater than', 'Greater than or equal', 'Less than', 'Less than or equal', 'Like'.
The 'Like' operator is valid only for numeric fields. It allows the use wild cards.

3/ Enter a value. When the values are included in a local menu or table (miscellaneous table, common table or accounting table...), click the Selection icon to display the available values.

You can also:

  • enter the criteria as an Expression. Click Fields from the Actions icon to display and select fields in the accounting assets table (FXDASSETS),
  • enter a selection formula by calling the Formula editor.

SEEINFO The selection options are the same as those used in the standard Advanced selection function. For further information, see the documentation on the application's objects ergonomics. 

Block number 1

Description of the transfer process

A geographic/economic/analytical transfer leads to the following operations on each of the assets:

  • Update of the asset and any component assets that are linked to it, with the new assignments/allocations entered.
     
  • Generation of:

    - a 'Main geographic/analytical transfer' event (FASAFFAGE). Two events are managed when the transfer concerns a financial site (one for each site).
     
    - as many 'Secondary events of geographic/analytical transfer' (FASAFFAGE), as periods, before the current period, with a 'Definitive' posting on the original allocations (both on the current FY and the following FY). These events include the amounts of analytical allocation adjustment for the charges already posted.

    - The EVTDAT field recovers the implementation date: the transfer date specified on the transfer screen.
    - the CPTDATINT field displays the accounting effective date.
    For the main event, it is the furthest of the following dates: Start date of the current period, Depreciation start date.
    For the secondary event, it is the start date of the period involved.
     
    - of a transfer event for each physical element linked to the asset (PHYAFFGEO). Two events are managed when the transfer concerns a financial site (one for each site).
     
    The inquiry of events in the Event Journal window can be accessed from the Objects management function header (Assets, Physical elements).
     In this window:
    - the Main events can be identified thanks the FASTRFC_01.jpg icon displayed at the beginning of the line. Double-clicking this icon expands the tree view of the list of Secondary events linked to it.
    In the content of the events, the EVTPRINC - Main event field of Local menu type can be used to distinguish a main event from a secondary event; the link between the two events is ensured by the TIMSTPP - Time stamp alphanumeric field.
     
    - The numeric field TRFTYP is used to identify the type of transfer that has been processed:
    1: site transfer only
    2: analytical transfer only
    3: site and analytical transfer
    4: economic transfer only
    5: site and economic transfer
    6: economic and analytical transfer
    7: economic, site and analytical transfer
     
  • Generation of the accounting entry used to post the event, if the Entry type pertaining to this event is set up for an immediate posting of the event.
Financial site transfer of an asset linked to physical elements
  • When an asset is linked to one or several physical elements, the site and location transfer is automatically copied to the physical elements linked to it.
  • When one of the physical elements attached has a transfer movement pending, the fields of the Transfer screen are automatically loaded using those of the transfer movement pending on the physical element. It is possible to modify this information. Validating the transfer leads to the transfer of all the physical elements linked to the asset.
     
    Note:
    • When several attached physical elements have pending transfer movements, the asset transfer is prohibited. You must either detach the physical elements, or split the asset.
    • When at least one physical element attached to the asset is pending disposal or disposal cancellation, the transfer is not authorized.

Analytical allocation transfer

When this transfer occurs after the calculation of a charge leading to the generation of charge events, an analytical allocation adjustment process is carried out for the depreciation charges. This regulation amount is distributed on each transfer event generated (REGANADOT field); it is calculated as follows:

  • if the transfer is posterior to the current period end, this amount is equal to 0,
  • if the transfer is done in the current period, this amount corresponds to the period charge amount,
  • if the transfer is done in a closed period, this amount corresponds to the period charges total between the transfer period start and the current period end.
Activity sector transfer

The transfer of an activity sector can lead to a global VAT adjustment on the CoA plan and IAS/IFRS plan as well if the REGVATIAS - IFRS referential:VAT adj? parameter (AAS chapter, VAT group ) is set to 'Yes'.
This process is carried out if the following conditions are met:

  • the CoA or IAS/IFRS accounting nature of the asset is 'Fixed asset in service' (or 'Fixed asset in process' when the REGENCOURS - Fas in process: VAT adj is set to: 'Yes'),
  • the Posting date for the asset is greater than or equal to the current fiscal year start date for the 'Accounting and financial' context.

Global VAT adjustment process linked to the activity sector transfer
Several cases of activity sector transfers have to be distinguished:

1/Taxable sector --> Non-taxable sector
The transfer leads in this case to the taxation of a self-delivery: no global adjustment is performed.
 
2/ Non-taxable sector --> Taxable sector
3/ Taxable sector --> Taxable sector
In these last two cases, the transfers corresponds to a non-taxable sales with VAT transfer to the buying sector.
 
 The process carries out:

  • A global adjustment for the selling sector.
     
    This adjustment is calculated according to the terms applied to a non-taxable disposal:
    For each remaining year in the adjustment period, the asset taxation coefficient automatically takes as value: 0. (its deduction coefficient due to the event will thus also have the value:0).
    The global adjustment thus corresponds to a repayment. It is equal to the total of the annual adjustments which would have been carried out until the end of the adjustment period. Its amount is calculated as follows:
    (0 - Deduction coefficient in effect) x initial VAT x Residual duration / Adjustment period duration.
  • A VAT transfer to the buying sector
     
    A part of the initial invoiced VAT is transferred to the buying sector in proportion of the adjustment duration not yet accrued.
    Its amount, calculated as follows,
                     Initial invoiced VAT x Residual adjustment duration / Adjustment period duration
    becomes the new initial tax amount and is used as basis for the adjustment calculations.
  • A recalculation of the deductible VAT amount using the new initial tax amount and the new deduction coefficient stemming from applying the taxation coefficient associated to the buying sector.
     
  • The coefficients applied in the buying sector become the new applicable coefficients of reference for the asset.
     
  • A new adjustment period starts for the buying sector.
    Note: when several activity sector transfers happen in the same fiscal year, the adjustment lead time does not change when the final sector is the same as the one at the beginning of the fiscal year (see examples below).
     
  • The depreciation bases (initial and revaluated) of the asset are updated, as are the depreciation plans.
     
    Examples:
     Year N: a new building is bought and assigned to sector A
     - VAT invoiced = 196,000 €
    - Deduction coefficient: 0.4
    - VAT initially deducted: 196,000 x 0.4 = 78,400 €
    This coefficient does not change throughout the life of the company.
     
    Year N+7: transfer of the asset to a B activity sector. The deduction coefficient is 0.35.
    --> Adjustment for sector A:
    (0 - 0.4) x (196,000 / 20) x 12 = -47,040, meaning a repayment of 47,040 €
    --> VAT transfer to sector B: 117 600 x (12 / 20) = 196 600 € of invoiced VAT
    --> VAT deduction for sector B: 117,600 x 0.35 = 41,160 €
     
    If the company transfers the asset for the second time in the fiscal year, in another sector: sector C, whose coefficient is 0.25:
    --> Adjustment for sector B:
    (0 - 0.35) x (117,600 / 20) x 20 = -41,160, meaning a repayment of 41,160 €
     --> VAT transfer to sector C: 117,600 x (20 / 20) = 117,600 € of invoiced VAT
    --> VAT deduction for sector C: 117,600 x 0.25 = 29,400 €
     
    If the company transfers the asset to its original sector A for the second time in the fiscal year:
    --> Adjustment for sector B:
    (0 - 0.35) x 117,600 = -41,160, meaning a repayment of 41,160 €
     --> VAT transfer to sector A: 117,600 x (20 / 12) = 196,600 € of invoiced VAT
    --> VAT deduction for sector A: 117,600 x 0.4 = 47,040 (additional deduction of 47,040 €).

    Notes:
    • The information concerning a VAT adjustment following an activity sector transfer is found in the Transfer event.
    • If expenses are linked to the asset, the activity sector transfer of the asset is not transferred to them.
    • The annual adjustments carried out on a fiscal year during which a global adjustment linked to a transfer is carried out concern both the selling sector and the buying sector:
      1/ The annual adjustment concerning the buying sector is linked to the change of the deduction coefficient over time:
      VAT invoiced x (deduction coeff. for the year - reference deduction coeff.) / 20 (real asset) or 5 (movable property)
       
      2/ The annual adjustment concerning the buying sector is linked to the set definitive deduction coefficient:
      Deductible VAT calculated using the definitive coefficient - Deductible VAT calculated using the temporary coefficient.
       
      Reminder: when the transfer is carried out on the investment year N, this adjustment is only calculated for the year N (1/5 or 1/20 depending on whether it is a fixture or a real asset) as the global adjustment implied an adjustment over the whole adjustment period not yet accrued (4 or 19 years).
       
      Examples:
       
       Year N: a new building is bought and assigned to sector A
       - VAT invoiced = 20,000 €
      - Reference deduction coefficient: 0.6
      Year N+1: on the 05/15 the asset is transferred to sector B
      - Temporary deduction coefficient: 0.9
        --> Global adjustment for sector A: (0 - 0.6) x (200,000 / 20) x 18 = -108,000, meaning a repayment of 108,000 €
             VAT transfer to sector B: 200,000 x 18 / 20 = 180,000 € of invoiced VAT
              Amount of deductible VAT: 196 000 x 0,9 = 78 400 €
      - Annual deduction coefficient of sector A: 0.4
        --> Annual adjustment for sector A: (0.4 - 0.6) x (200,000 / 20) = - 2,000, meaning a repayment of 2,000 €
      - Definitive deduction coefficient of sector B: 0.95
        --> Annual adjustment for sector B: (180,000 x 0.95) - (180,000 x 0.9) = 9,000, meaning 9,000 € of additional deduction
              The amount of deductible VAT for the asset is equal to: 180,000 x 0.95 = 171,000 (also equal to 162,000 + 9,000). 

Description of the transfer cancellation process

Canceling a geographic / economic / analytical transfer leads to the update of:

  • the asset and any component asset linked to it, with the original allocations for the asset before this last transfer,
  • the physical elements attached to the assets, with their original geographical allocations.

Batch task

This function can be run in batch mode. The standard task FASTRF is provided for that purpose.

Specific Actions

Check

Use this action to:

  • Apply the transfer parameters to the selected assets and their potential component assets,
  • Display a control screen listing in a grid the selected assets and possible components assets attached to them. It displays the old and new allocations and/or assignments of each asset.
     
    The user can:
    • Update the list by deleting the lines corresponding to the assets to be excluded from the process. If the asset deleted from the grid is a 'Main' asset, then its components are also deleted from the list. However, you cannot delete component assets one by one.
    • Apply any adjustment or correction, unit by unit, to the mass-implemented assignments or allocations.

Faulty lines are displayed in color. The reason for the error is displayed in the Error column. To display the error details, click Errors from the Actions icon. The faulty assets are not updated with the parameters entered; they are displayed with their original assignments and allocations.

You must validate all modifications by clicking Save. To cancel the ongoing modifications on the asset, click Cancel.
Once all manual adjustments are done, click Close page to close the control window.
The parameter entry screens is displayed again. You can then confirm the mass update by clicking OK

SEEINFO  Any modification applied to a 'Main' asset is transferred to its components.

Memo

Click this action to save the current settings to a Memo code to be reused later. The memo is linked to your user profile, not to the function or the screen.

The STD memo code is associated with the screen and is loaded immediately when you open the function.

For more information on the advanced use of the Memo action, refer to the documentation on the General ergonomics of SAFE X3 software.

Recall

Click this action to enter a Memo code to load the settings associated with the code.

Delete Memo

Click this action to delete a Memo code.

Error messages

The only error messages are the generic ones.

"Validity start date later than the transfer date"

The analytical dimension chosen is not valid for the transfer date entered. The validity start date is later than that of the transfer.

"The validity end date is earlier than the transfer date"

The analytical dimension chosen is not valid for the transfer date entered. Its validity end date is earlier than that of the transfer.

"Transfer cancellation impossible, no event"

A transfer cancellation is only possible if a Geographic / analytical transfer event (FASAFFAGE) has been generated for at least one of the plans managed by the company.

Tables used

SEEREFERTTO Refer to documentation Implementation