Operation definition

Reference for the intra-group transfer operation.

Description of the intra-group transfer operation.

This field is used to identify the transfer type : partial contribution from the asset, company merger, company split or intra-group sales.

This non modifiable field shows the operation status:

• During the creation of a transfer, its status automatically takes as its value : In Preparation.
   
  This status evolves with the different stages of the transfer process.
• On exiting the Pre-registering of the issues process, it takes as its value: Issues Processed. The user can return to the In preparation status by cancelling this process.
• After the Transfer confirmation process, the status passes to: Processed Receipts. It is irreversible.

This field is used to enter the effective date of the operation.
It is mandatory that this date falls in the current financial year for each of the contexts at each of the source and target companies.
This date will be used to load :

• The issue date Displayed at the level of the source company assets.
   
  Note: the effective date of the issue taken into account at the level of the charge calculation for the financial year will in reality correspond to the effective date minus 1 day.
  No charge is in effect calculated on the issue date (irrespective of the value taken by the general parameter PADDOTJSO : No charge calculated on the issue date).
   
• 2/ The purchase date and the first day of service for the assets, in the case where the parameterisation of this management rule at the level of the Other rules tab specifies it.

Financial rule applicable to the transfer operation.
In the case of an intra-group sale, the Preferred rule is not available.

This non modifiable field is empty when the status of the operation is In preparation.
It then displays, either the date on which the processing of the issues is carried out when the status has the value Issues processed, or the process date for the validation of the transfer where the status has the value Receipts process.

This non modifiable field displays the name of the user that has launched the processing.

This field is used to enter the reference of the source company.
When it is a Merger or a Partial asset provision, the operation can deal with several source companies.
In this case it is necessary to enter and validate when adding a source company, the parameters that appear in the different tabs, notably :

• selection of the assets of the source company
• loading terms for the target company plans.

When several source companies are entered, the parameterisation displayed in the tabs at the bottom of the grid, corresponds to the source company that the user has selected. This line then appears in bold characters.
Note : the same company can be subject to several operations only in the case of a Partial asset provision or an Intra-group sales.

This field is used to enter the reference of the target company.
If it is a Merger or a Partial asset provision, the operation can deal with one target company only.
When it is a De-merger, at least two target companies must be entered.
In this case it is necessary to enter and validate when adding a target company, the parameters that appear in the different tabs, notably : selection of the assets / the source company method of loading the plans at the target company.

This field is used to enter the reference for a selection applied to the assets in the source company.
The parameterisation of the selection is carried out in the window called via the right-click option Selection tunnel.
The entry of at least one reference is mandatory even if the operation is carried out for all the assets from the source company.
The entry of several selection references is authorised. In the case where a single asset is the object of several selections, it is the parameters of the first selection that will be applied to it.
It is possible, using the following fields, to apply a filter on the assets arising from the selection, with respect to their CoA account nature and their Holding type, to their receipt date and issue date.

Non modifiable displaying the description of the selection.

This field is used to filter the result of the selection by specifying if the assets where the CoA nature is Fixed asset in progress are conserved in the selection.
If it is set to No, it is mandatory that the following field that is used to filter the assets with the CoA nature Fixed asset in service is set to Yes.

This field is used to filter the result of the selection by specifying if the assets where the CoA nature is Fixed asset in service are conserved in the selection.
If it is set to No, it is mandatory that the previous field that is used to filter the assets with the CoA nature Fixed asset in process is set to Yes.

This field is used to indicate if the assets responding to the different selection criteria and where the Holding type is In lease must be conserved in the list of selected assets.
When a asset attached to a financial lease contract of the type Lease is selected, all the assets attached to the same contract are also automatically selected.

This field is used to indicate if the assets responding to the selection criteria and where the purchase date is greater than or equal to the effective date are conserved in the selection.
In this case, these assets will no be declared issued in the source company but will be cancelled. They therefore do not receive the transfer price but will be taken identically with the VAT in the target company.

This field is used to indicate if the assets responding to the selection criteria and whose issue date is greater than or equal to the effective date are saved in the selection.
In this case, the issue of these assets will be cancelled in the source company. These are created in the target company with the same conditions as the other assets then will be issued according to the same terms as the issue parameterised in the source company.

This field is used to select the calculation rule determining the transfer price for each of the assets.

This field is used to specify the plan from which the transfer price is calculated.
It is mandatory that it is entered except when the transfer price, identical for each of the assets, is entered by the user.

This field is used to enter the transfer price for the assets in the currency used for the management of the company.
It is mandatory that this amount must be entered when the transfer price calculation rule corresponds either to an amount distributed according to the net value of the gross value of a plan or to an amount identical for each of the assets.

This field can only be entered when then transfer price calculation rule corresponds to the Net value of the Gross value for a specifies plan.
The entry of a default transfer price is used to respond to the requirements of the companies that want to assign a symbolic transfer price to the assets transferred with no value (gross value=00 or no longer having a value (net value=0).
The amount must be entered in the company currency.

This field is used to select a plan for the target company in order to parameterise, in the next column, the rule that manages the loading of these values.
All the plans at the target company must be parameterised in this way.

This field is used to select the rule for loading the plan in the target company:

• Identical values to the template plan: the values will be loaded with those of the template plan for the source company specified in the next field.
  It is mandatory that this rule is applied to load the Source plan (with the Accounting plan for the template).
• Identical values.
• Gross value = Transfer/sale price.
• Gross value = "Net value" for the template plan, from the source company, specified in the next field.
   
  The choice of one of the first two rules is only possible if the following conditions are met:
  
  - their start and end dates of the current financial year as well as their periodic sub-division are identical.
  - their management currency is identical.

This field must be entered when the loading rule of the target plan makes reference to a Template plan.
It is used to select this template plan among the plans at the source company.
The following consistency controls are applied:

• The start and end dates for the financials year as well as the periodic sub-division of the template plan must be identical to those of the target plan.
• It must be managed in the same currency as the plan to be loaded.
• These management standards must be compatible with those of the plan to be loaded:
  
  * If this plan is not standard, it is mandatory that the template plan must be non standard.
  * If this plan is managed according to the CRC 2002-10 standard, the template plan must be non standard or managed according to the CRC 2002-10 standard.
  * If this plan is managed according to the IAS/IFRS standard, the choice of the template plan is not under any restriction.

This field is used to enter the depreciation method for the target plan.
It can only be entered when the rule for the target plan loading has the value : Gross value = Transfer price or Gross value = Net value template plan.
By default, the depreciation method used will be:

• that of the source plan, if the management rule has the value: Gross value = Transfer/sale price.
• that of the template plan, if the management rule has the value: Gross value = Net value template plan.
  In the case where the method entered or used is the Digressive method and the residual duration is < 3 yrs, this method will be automatically replaced by the Linear method.

It is mandatory that this field is entered when the loading rule for the target plan is either Gross value = Transfer price or Gross value = Net value template plan.
It is used to enter the depreciation duration taken into account at the level of the target plan: it can either be the Residual duration or the Renewal of the previous duration.
Note: in the case where the rule is Gross value = Net value template plan, the residual duration and the previous duration are those of the Template plan.

It is mandatory that this field is entered when the depreciation duration parameterised in the previous field has the value Residual duration.
It is used to specify the depreciation duration to be taken into account in the case where the residual duration is equal to 0. The value entered must, as a minimum, be equal to 1.

This field is used to select the rule determining the value for the professional or property tax basis that will be retained for the assets at the target company.
This rule is applied only to the assets meeting both the following criteria at the same time:
1/ Their holding type is In property.
2/ Their purchase date is inferior or equal to the date precised in the following field: For the assets acquired until.
For the other assets, their tax basis will be systematically equal to the contirbution value.

The rule concerning the valuation of the professional or property tax bases, applies only to the assets with the holding type In the property and for which the purchase date falls before or at the same time as that specified in this field.
For the other assets, their tax basis will be equal to the contirbution value.
This field is filled by default with the following value: 31/12/YYYY (where YYYY represents the year of the transaction effective date - 1).
This non-editable date must fall before or at the same time as the effective date.

This field is used to select the rule determined the value of the purchase date and the introduction of the assets in the target company.

This field is used to specify whether the company needs to transfer part of the initial invoiced VAT of the company of origin to the target company, in proportion to the adjustment duration not yet elapsed. In this case, the transferred amount is calculated automatically for each asset as follows:
Transferred VAT =Initial invoiced VAT x Residual adjustment duration / Adjustment period duration

This field is used to indicate the purchase status of the assets in the target company.

This field is used to enter the VAT rate to apply on the selected assets, during the processing of issue from the source company:

• When the rate entered is different from 0 (case of a taxable transfer): this rate also becomes the invoiced VAT rate (GCA and IAS/IFRS) on the assets created in the target company.
• When this rate is equal to 0 (case of a non taxable transfer), the VAT amount invoiced (CoA and IAS/IFRS) on the assets created in the target company:
  - is forced to 0, if the VAT transfer is not requested,
  - is forced with the VAT amount transferred if the VAT transfered is requested.

This field is used to select the base value of the plus or minus reference value, for the assets in the target company.

The activation of this tick box is used to indicate that the +/- value, generated during the transfer operation, must be transferred to the target company.
In this case, it is necessary to indicate in the next fields if it is the +/- value for the accounting plan or the +/- value for the financial plan, then specify the plan as well as the reintegration method for this +/- value in the target company.

This field is used to specify if it is the +/- value for the accounting plan or that of the financial plan, retained to be transferred to the target company.

This field is used to indicate the destination plan for the +/- value at the level of the target company. Only a Free plan is authorised.

This field is used to enter the reintegration date, that is to say the start date of the depreciation for the +/- value in the target company.
By default, this date corresponds to the operation effective date; it can be modified as it stays superior or equal to the effective date.

This field is used to enter the depreciation method for the +/- value in the target company.

This field is used to enter the depreciation duration for the +/- value in the target company.
This duration is expressed in years.

This field is used to view or to enter the reference for the recoding applied to the operation.

Recoding description.

This non modifiable field displays the reference for the table affected by the recoding.

This non modifiable field displays the description of the table that is affected by the recoding.