A subsidy is usually granted by an organization or a government agency to finance all or part of an investment project (which has been previously defined in the miscellaneous table 614). This project can benefit from several subsidies granted by different organizations.

This function enables the entry of a subsidy along with information such as:

  • the issuing organization,
  • the subsidy type (it can be a lump sum, or a percentage of the amount for the investment carried out that can be limited by a ceiling).
  • the investment project for witch the subsidy is granted,
  • the analytical and accounting postings.

The function can also trace the successive cash receipts and control them according to the subsidy amount.

These data are used by the Subsidy calculation process to:

  • calculate the subsidy amount when it corresponds to a percentage of the amount for the investment carried out,
     
  • at the level of each investment project: to distribute the subsidy or the sum of the granted subsidies, on each subsidized expense posted for this project,
     
  • determine for each financial asset linked to the subsidized expenses, the depreciation basis of the free plan declared as a Subsidy plan,
     
  • determine the amount of subsidy re-integration based on the charges calculated in the subsidy depreciation plan for each asset linked to the investment project.

Prerequisite

SEEREFERTTO Refer to documentation Implementation

Screen management

The entry screen consists of a header presenting the identification information of the subsidy and the following tabs:

  • - The Principal tab contains the various characteristics of the subsidy, the reference and amount of the linked investment project and the calculated re-integration amounts.
     
  • - The Postings tab is used to enter the analytical and accounting postings for the subsidy.
     
  • The Collections tab is used to manage collections and to monitor the subsidy situation.
     
  • The Other info tab is for free fields.

Window panes in the list on the left

The left list displays two specific left lists:

  • The Subsidies left list of the list displays all the existing subsidies or those corresponding to the selection carried out.
     
  • The Subsidized expenses left list displays the subsidized expenses posted for the investment project financed by the subsidy.

Header

The header contains the subsidy identification information, the financial site to which it is assigned, its reference and its description. 

  • The management of the expense reference depends on the value of the GRTAUTNUM - Subsidy numbering setup.
     
    - This reference MUST be entered if automatic numbering is not used (the setup has the value None).
     
    - It cannot be entered if the setup has the value: Mandatory. This reference will be automatically assigned when validating the creation.
     
    - It can be entered if the automatic numbering is Optional. Otherwise, it will be automatically assigned.
     
    The reference assigned to the asset depends on the setup of the counter assigned to the Subsidy reference field in the Fixed Assets module. (Functions: Structure of counters and Sequence number assignment).
     
  • The site and title are mandatory.

Block number 1

Company (field CPY)

This field displays the company for the financial site.
Site (field FCY)

This mandatory field is used to enter the financial site in which the subsidy is recorded.

The choice of the financial site is subject to management and authorization rules given to the user.
The site can also be automatically loaded, by default, with the financial site reference previously displayed. It is possible to activate/deactivate this load by default, via the setup REMAFCY -  Persistence of the site, defined in the AAS chapter - Fixed assets.

If the user is limited to a single site, the financial site is automatically loaded and cannot be modified.

Events (field EVTLIST)

Block number 2

Reference (field GRAREF)

A subsidy is identified in a unique fashion with the help of a reference composed of a maximum of 20 characters.
This reference can be entered or determined and loaded in an automatic fashion of a sequence number counter has been assigned to the Subsidy reference field.

Description 1 (field DES)

This field contains the principal description of the subsidy.

Description 2 (field DES2)

Tab Main

The Main tab is used:

  • To enter the subsidy characteristics. These are:

    - The issuing organization.
     
    - The date at which the subsidy was granted.

    - The subsidy type. It can either be:
     
    1/ A lump sum entered by the user.

    2/ A percentage of the amount for the investment carried out. In this case, the user needs to enter the retained percentage; the subsidy amount is automatically calculated and filled by the Subsidy calculation process.

    3/ A percentage of the amount for the investment carried out; but the calculated amount has a maximum limit. In this case, the user needs to enter the percentage retained and the limit amount; the subsidy amount is automatically calculated and filled by the Subsidy calculation process.
     
    - The subsidy status. It automatically has the value In the process upon creation. The user can modify it and assign the value:

    * Investment complete when the user regards it as complete.

    * Cancelled particularly when the user wants to delete the subsidy (only the cancelled subsidies can be deleted). At the end of the cancellation:
    1/ If no other subsidy is linked to the investment project, the Subsidized option is automatically deselected at the level of each expense linked to the investment project. The subsidy amount on these expenses, as well as the depreciation basis of the subsidized plan for the assets linked to these expenses, are reset to zero.
    2/ If the project is financed by several subsidies, the user needs to relaunch the calculation to re-assign the amounts.

    ..\FCT\SEEINFOThe cancellation of a current subsidy is prohibited if the previous subsidies cannot be revised (GRTPRVUPDparameter) and if at least one of the expenses posted on the investment project, is linked to a financial asset which has a FY start depreciation total in the subsidy plan.

    The status can also be modified automatically by the Subsidy calculation process, when the re-integration total becomes equal to the subsidy amount. It then takes the value: Totally reintegrated.
     
  • To specify the reference of the investment project concerned by the subsidy.

After the launch of the Subsidy calculation process, the tab is also used to view: 

  • The granted subsidy amount (when it is not a lump sum but an amount calculated from a percentage of the investment carried out).
     
  • The amount of the investment carried out (calculated from all the expenses posted on the investment project, subsidised or not).
     
  • The amount of the capitalized investment (calculated from the capitalized expenses posted involved in the amount of the capitalized investment and the investment carried out, that is to say linked to accounting assets.
     
    ..\FCT\SEEINFO to obtain correct amounts, the user needs to relaunch the Subsidy calculation process after each subsidy update by:
    - the revision of the subsidy amount (modification of lump sum or rate, amount forcing)
    - the assignment of additional subsidies to the investment project,
    - the assignment of additional expenses to the investment project,
    - the capitalization of additional expenses posted on the investment project,
     
  • The amount of the subsidy re-integration on the FY. This amount is calculated from the depreciation plan charges of the subsidy for each asset linked to the investment project.
     
  • The amount of the re-integration total is entered when closing the accounting and fiscal context.

Subsidy

Organization (field GRAORG)

This field contains the reference from the organisation that has assigned the subsidy (the State, local authorities...).
This organisation, referenced in the 417 miscellaneous table, must be filled.

Agreement date (field APPROVDAT)

Date on which the subsidy has been assigned by the issuing organisation.
This mandatory information is loaded by default with the current date.

Subsidy type (field GRATYP)

This field is used to select the subsidy type. It can be:
1/ A flat fee amount that the user must enter.
2/ A percentage of the amount for the investment carried out. It is necessary in this case to enter this percentage.
3/ A percentage of the investment carried out with the use of a ceiling value. It is necessary in this case to enter this percentage as well as the ceiling value.
In the last two cases, the subsidy amount is automatically calculated during the Subsidy calculation process.

Status (field GRASTA)

This field contains the subsidy status.
During a subsidy creation, the value of its status systematically is: In progress.
The user can modify it and assign the value:

  • Investment complete when the user regards it as complete. In this case:
     
    -When the subsidy amount is calculated according to a percentage, it will no longer be re-calculated by the processing of Subsidies calculation.

    -the fields of the statuses Subsidy, Investment of the tab Main and Accounting of the Posting tab. can no longer be modified.
     
  • Cancelled particularly to enable the user to delete the subsidy. A cancelled subsidy can no longer be modified.
    The cancellation of the subsidy is prohibited if:

    A - The GRTPRVUPD - Reconsideration of the previous subsidiessetup is set to No.
     
    B - At least one expense, posted on an investment project financed by the subsidy, is linked to a financial asset having a depreciation aggregation at the fiscal year start on the subsidy plan.
  • The status can also be modified automatically by the Subsidy calculation processing, when the re-integration aggregation becomes equal to the subsidy amount. It then takes the value: Completely re-integrated.
     
    In this case, the fields of the Subsidy and Investment frame of the Main tab and the fields of the Postingtab can no longer be modified.
% (field INVGRARAT)

It is mandatory that this field is entered if the subsidy is of the type Percentage or Percentage with ceiling.
It enables to enter the actual investment percentage used to calculate the amount of the subsidy received.

Cap (field MAXGRAAMT)

It is necessary that this field should be entered if the subsidy type is Percentage with ceiling.
It enables to enter the maximum value of the subsidy.

Subsidy amount (field GRAAMT)

Subsidy amount assigned. This amount must be entered when the subsidy is the type flat fee.
When the subsidy has the Percentage type, the subsidy amount cannot be entered. It is automatically determined by the process of the subsidy calculation, from the investment achieved.

Subsidies to receive (field TOBERECAMT)

This non modifiable field displays the remaining subsidy amount to collect.

Investment

Investment project (field INVPLN)

This field contains the investment project reference to which the subsidy is assigned.
It is mandatory that it is entered with a project associated with the company for which the subsidy is assigned.
The investment projects are defined in miscellaneous table 614.

field REAFLGFRC

This flag is used, when activated, to enter or modify the amount of the investment carried out provided it has not been calculated.

Investment carried out (field REAGRAAMT)

This field contains the amount of the investment carried out, that is to say the sum of all the expenses, subsidised or not, posted for the investment project.
This amount is automatically loaded by the Subsidy calculation process. It can only be entered or modified if the forcing flag is activated.

field INVFLGFRC

This flag is used, when activated, to enter or modify the amount of the capitalised investment provided it has not been calculated.

Capitalized investment (field INVGRAAMT)

This field contains the capitalized investment amount, that is to say the sum of only the expenses posted to the investment project and attached to financial assets.
This amount is automatically loaded by the Subsidy calculationprocess. It can only be entered or modified if the forcing flag is activated.

Reinstatement

FY reintegration (field CRBGRAAMT)

This field contains the amount of subsidy reintegrated in the financial year.
This amount, automatically filled in by the process of Subsidy calculation, cannot be modified.
It corresponds to the charge total of the financial year calculated on the subsidy depreciation plan, for each asset linked to the expenses posted to the investment project and calculated prorata to the subsidy amount.

Reintegration total (field CRBGRACUM)

This field contains the cumulative of the reintegrated amounts of subsidy.
This amount, calculated by the process of Closure of the financial year, cannot be modified.

Tab Allocations

This tab is used to enter the analytical and accounting postings for the subsidy.
The accounting allocations must be specified upon creating the subsidy: this information used to populate accounting entries is saved in each event generated from the subsidy.

Analytical

Distribution (field DSP)

This field is used in creation mode to enter an analytical distribution key, previously defined in the Analytical allocations function (GESDSP). Click the Jump-to icon in the field to access this function. Entering a distribution key disables the entry of analytical sections.

Grid

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

An Analytical dimension is a part of the analytical general ledger accounts. It is divided into Analytical dimension types where each dimension type constitutes a particular breakdown of the company into a set of analytical payment attributes.
The setup of the folder permits the definition of 1 to 9 dimension types.
An analytical dimension is thus an analytical payment attribute within a dimension type. The dimensions of a dimension type represent the Analytical plan of the dimension type.
This field is used to enter the analytical dimension to which the current recording is allocated.

The entry of analytical dimensions can be set to mandatory using the setup carried out at the level of the Company (Accounting tab).
In creation mode, allocations can be initialized with respect to the setup of Default dimensions (FXDASSETS code for assets and expenses, FXDGRANTS for subsidies and FXDLEASE for lease contracts).

Accounting

Accounting code (field ACCCOD)

Use this field to specify the accounting code of the site.
The accounting code is a default value used in the setting up of accounting entries.
It refers to a table that lists a certain amount of elements (collective accounts, accounts or parts of accounts) that can be used for the determination of the documents that will be posted.

Tab Collections

This tab is used to enter the dates and amounts of the successive collections to monitor the subsidy situation.
 
Entering a collection automatically generates an event of subsidy collection GRTCASH ( with the motive: Creation). The user can view the events in the Events Journal window which can be accessed from the Other info tab for details on their contents
 
The user cannot delete a collection line. To delete it, the user needs to enter a negative collection to generate a reversal event.

Grid History

Collection date (field CASHDAT)

This field is used to indicate the date on which the subsidy amount was cashed.
This information is mandatory once an amount is entered.

Amount (field CASHAMT)

This field is used to enter the cashed subsidy amount. It may correspond to the totality or only a part of the subsidy.

Comment (field COMMENT)

This field is used to freely enter any useful comment up to a maximum of 32,766 characters.

Event (field EVTFLG)

The indicator for collection event generation (GRTCASH). It is automatically activated at the time of collection, after generating the corresponding event.

Block number 2

Total (field CASHTOT)

This non modifiable field displays the total of the cashed amounts.

Currency (field CUR)

This non enterable field is used to display the subsidy currency (currency for the company management).

Tab Other info

This tab is for free fields. The number of free fields managed, their titles, the miscellaneous tables assigned to the control of the Code-type free fields and the currency for each Amount-type free field depend on the setup carried out at Free field properties level.
These free fields are to be used according to the management requirements, to store the data not covered by the Principal and Postings tab.

This tab also displays information useful to subsidy tracking: origin of the creation (transaction entry, import, etc.), code of the user at the origin of the creation followed by the creation date, and finally the code of the user who carried out the last modification followed by the date of this modification.

A button displays a window presenting the journal of the events generated for the subsidy.

Codes

field USRFLDA1

Enter an alphanumeric value that can be linked to a miscellaneous table.   

Amounts

field USRFLDM1

Enter an amount, expressed in a currency based on the Free field properties settings.

Coefficients

field USRFLDC1

Enter a value for the coefficient  type.

Dates

field USRFLDD1

Enter a value for the date type.

Record tracking

Entry origin (field CREORI)

This field displays the origin of the record.

Creation (field CREUSR)

This field displays the user who created (entered) the record.

Date (field CREDAT)

This field displays the creation (entry) date of the object.
Modification (field UPDUSR)

This field displays the user that made the last modification on the recording.
Date (field UPDDAT)

This field displays the date of the last modification entered for the object.

Other conditions

 

Creation

  • The creation of a subsidy generates, if it is enabled, a GRTCRT subsidy event (with the motive: Creation) including the subsidy amount and the subsidy accounting postings.
     
    Note:
  • The creation of a collection generates, if it is enabled, a GRTCASH subsidy event (with the motive: Creation).

Modification

  • The modification of all or part of a subsidy may be prohibited depending on its status:

    - subsidies with the Cancelled status cannot be modified,

    - the fields in the Subsidy and Investment sections of the Principal tab and those concerning the AccountingPosting cannot be modified any more when the subsidy has the Investment Complete status,

    - the fields in the Subsidy and Investment sections of the Principal tab and those concerning the accounting and analytical Postings cannot be modified any more when the subsidy has the Totally re-integrated status,
     
  • If the user modifies one of the subsidy characteristics, one of the following events is generated:

    - If the modification performed on the subsidy screen concerns one of the following data: Subsidy type, Status, Investment project, Organization, Agreement date, or an amount different from collections, a GRTCRT subsidy event is generated.
     
    - If the modification concerns collections, a GRTCASH event of subsidy collection is generated.
     
    - If the modification is performed through the Subsidy calculation process, the generated event is a GRTCRB event of subsidy re-integration.

In any case, the event includes the discrepancy between the new and the old amounts.

Cancellation

The terms concerning the subsidy cancellation are described below in the comments on the subsidy Status.

The subsidy cancellation reverses the past events:

  • the GRTCRT subsidy event (with the motive: Cancellation),
  • the GRTCASH event of subsidy collection (with the motive: Cancellation of payments).

Deletion

Only the subsidies with the Cancelled status can be deleted.
The subsidy deletion generates a GRTCRT event of Subsidy deletion.

Note: .The user can view the events in the Events Journal window which can be accessed from the Other info tab.

Error messages

The only error messages are the generic ones.

Tables used

SEEREFERTTO Refer to documentation Implementation