1. Balance Sheet & Cash-Flow
Reporting in HFM
Design Considerations and Benefits
Alexandre Seran

2. Table of Contents
l Introductions
l Business Challenges around Balance Sheet Reporting & Analysis
l Recap of HFM Native Capabilities for Balance Sheet Reporting
l Design and Implementation Considerations
l Benefits of the Model
l Q&A

3. Alexandre Seran
ADI Strategies, Principal – Financial consolidation practice lead.
Relevant Professional Experience
Part of a large effort to reengineer the Financial Information systems and the
corporate dashboards and planning tools, Alex led the design, build, test and
deployment of an extensive Financial Consolidation and Reporting solution based
on Oracle EPM 11.1.2.1 products.
Led the design of a Financial Close Suite and Financial Consolidation Solution for
the world largest social media group.
Managed multiple Oracle Hyperion Financial Management implementations and
upgrades covering the whole scope of work from infrastructure sizing and build to
historical data validation and en user training.
Following the implementation of a corporate consolidation and planning system
for the world’s largest CPG company, Alex led a full system review and
environment audit to assure the delivery of business needs and support
compliance requirements.
Led a company wide financial systems restructuring and reengineering effort
including ERP, BI and Analytics work for a multinational Luxury goods company.
Led the design and deployment of corporate wide Financial Consolidation,
planning and reporting solution for a multinational media and advertising group
operating in more than 71 countries in a strict compliance mode.
Managed the Global IT Operations with a 10$M annual budget for a multinational
media and advertising group operating in more than 71 countries.
Supported corporate Financial systems administration team supporting Financial
consolidation and Corporate Controlling dashboard for a Multinational Electrical
distribution & Energy Management company.
Led the corporate information systems transformation to support IFRS Transition
for multiple clients in Europe and APAC.
Background
Alexandre serves his clients with a unique blend of technical and
functional expertise in Financial Systems transformation projects
gained with more than 14 years of experience in large multinational
organizations in Europe and North America with responsibilities
covering Corporate Financial reporting Systems, Process
reengineering, ITIL and change management Lead.
His career started in Financial Reporting Solutions at Schneider-
Electric and prior to becoming a consultant Alexandre was the director
of the Financial Reporting systems and the Vice President of Global IT
operations for Publicis Group.
Alex is fascinated by innovative application of technology to solve
business problems and enjoys the thrill of developing business
partnering relationships.
EPM/BI Technical Skills
• Hyperon Financial Mgmt
• Hyperion EPM Architect
• Hyperion Calc Manager.
• Hyperion Essbase
• Hyperion Planning
• Hyperion App Link
• Hyperion Financial Reports
• Hyperion Web Analysis
Industries
• Media and Advertising
• Utility and Energy Management
• Biotechnology
• High Technology
• Manufacturing
• Financial Services
• Retail
Expertise
• Financial Consolidation
• IFRS Transitions
• SOX
Industry and Functional Experience

4. Table of Contents
l Introductions
l Business Challenges around Balance Sheet Reporting & Analysis
l Recap of HFM Native Capabilities for Balance Sheet Reporting
l Design and Implementation Considerations
l Benefits of the Model
l Q&A

5. For many reasons such as:
• Compliance and Audit
• Mergers & Acquisitions
• GAAP and IFRS requirements
Corporations are required to provide additional Balance Sheet Account positions.
With a global economy where many companies are operating internationally:
• Currency Translation, CTA Calculation and
• FX Analysis
are requirements for almost every management deck or investors meetings
And like never before, Cash and liquidity are one of the key metrics in every analysis deck
Generating periodic Cash Flow Reports became mandatory for many organizations
The objective of this presentation is to walk you through some design options for your
Hyperion application to automate and solve these business needs
Business Needs around Balance Sheet Reporting and Analysis

6. What we observed in many corporations including some Fortune 100, that
• Balance Sheet Analysis (Flux Analysis) are done outside of the Consolidation
Tool, often in Excel reconciliation sheets.
• Currency Translation is often considered complex and CTA is used as a
balancing plug
• Cash-Flow is calculated at the Consolidated level often outside of the
Consolidation Tool
This often results in :
• Lengthy close cycle with longer workdays
• Lengthy and challenging Audit Process
• Human Errors
• I personally don’t believe that HFM can not do better and so does many CFOs who
approved the investment of implementing HFM.
Common
Challenges

7. Table of Contents
l Introductions
l Business Challenges around Balance Sheet Reporting & Analysis
l Recap of HFM Native Capabilities for Balance Sheet Reporting
l Design and Implementation Considerations
l Benefits of the Model
l Q&A

8. Out of the Box, HFM provides the following native capabilities:
Account Type Intelligence :
Assets / Liabilities / Revenue / Expenses / Balance / Flow
Metadata – Account Dimension
Library
Different default rates per account type Metadata – Application Settings
Multiple Translation methods : PVA, … Metadata – Application Settings
Automated Carry-Forward of Accounts Metadata – Scenario Settings
Switch Account Type for some values
Assets to Revenue, Balance to Flow…
Metadata – Custom Dimension
Settings
Custom Translation of Accounts
Rules – Sub Calculate / Sub
Translate
Provide commentary and supporting documentation on Financials
Web-forms – Cell Text –
Attachments
Allow for Multiple Analytical Dimensions Metadata – Application Design
HFM
Na0ve
Capabili0es

9. Table of Contents
l Introductions
l Business Challenges around Balance Sheet Reporting & Analysis
l Recap of HFM Native Capabilities for Balance Sheet Reporting
l Design and Implementation Considerations
l Benefits of the Model
l Q&A

10. Design Components
The following design elements will be used in the proposed solution design:
Alternate Account Hierarchy
Provides the necessary Granularity of the BS Flows
analysis (Total Cash vs. Individual Cash Accounts)
Balance Flows Custom dimension
Provides Framework for the balance sheet flows
analysis and the CTA Calculation
Data Source / Audit Trail Custom
Dimension
Allows for Audit Trail and supports the automation of the
FDM load
Cash-Flow Technical Custom
Dimension
Required for BS Flows Mapping purposes
Custom Translation Rules Support the Custom Translation and the CTA proof
Calculate Rules Support the overall model design.

11. Alternate Account Hierarchy
Alternate Account Hierarchy will be used to define a different Granularity of the Balance
Sheet Analysis sheet compared to the Financial and Statutory Reporting:
Calculate Rules
This Hierarchy will mimic the current COA and contain only the required levels of analysis.
Custom Calculate script will be used to automatically prefill the data

12. Balance Flows Custom dimension
Leverage a dedicated Custom Dimension to support the Analysis of the Balance Sheet Movements.
This dimension will contain members such as : INC / DEC / ICA / DCA … to allow the identification of the
different balance sheet movements between the Ending Balance (CLO) and the Beginning Balance (OPE)
This dimension will support multiple purposes in term of Financial
Reporting:
• Balance Sheet variation analysis (Flux Analysis)
• Identify Cash Flow Elements
• Provide CTA Proof and identify different FX Impacts
• Automate Calculation of Non Controlling Interest
• Support different Consolidation processing based on Scope
Changes (Mergers / Acquisitions / Divesture)
For the purpose of our design, this dimension shall contain the
following members :
• OPE (Beginning Balance)
• CLO (Ending Balance)
• Flows and Movements (Inc / Dec / …)
• CTA (Currency Translation Adjustments)
• FXO / FXM (CTA Components)
• CTR (Control) = CLO – OPE – VAR – CTA and shall be Null
Obviously naming conventions and the number of the flows and movements members can be customized for
each application.
OPE
:
Opening
Mvts
:
Balance
Varia5ons
SCI:
Scope
In
SCO:
Scope
Out
INC:
Increase
DEC:
Decrease
DIV:
Divendends
…
CTA:
Curr.
Trans
Adjs
FXO:
FX
Impact
on
Opening
FXM:
FX
Impact
on
Movements
CTR:
Control
CLO:
Closing

13. Balance Flows Custom dimension – Member Properties
Once the granularity of the Balance Flows Hierarchy is defined, the following properties will be used
for each of the Members of the Balance Flows Hierarchy
Member Switch Type
for Flow
Is
Calc
Comments
OPE False Y OPE = CLO. Y#Prior.P#Last
Custom Translation Rule will be used to use the End of Prior Year Spot rate
CLO False N Member will be loaded via FDM or Input in a web form. It holds the End of Period
Balance. Member will be translated by Default using EOM Rate
MVT True N Form Input, Calculated or Load from FDM. These members will be used to explain
the changes in the balance sheet balances. Web form cells text or attachments
can be used to provide supporting documentations and Audit proofs.
Enabling Switch Type for Flow allow these members will be translated by default
using AVG Rate.
CTA False Y Aggregated Member = FXO + FXM
FXO False Y Automatically capture the change in currency Translation of the OPE between the
EOM Rate and End of Prior Year Spot Rate
FXM False Y Automatically capture the difference in currency translation of the movements
(CLO – OPE) between the AVG rate and the EOM Rate.
The FXO and FXM members allows to capture the difference due to currency translation in the CLO -

14. Audit Trail Custom dimension
This is a frequently used dedicated custom dimension to provide the source of the Financial Information (Load,
Adjustments, Eliminations…). The dimension will contain members such as : Input Package, Purchase Accounting,
Corporate Adjustments, Consolidation Adjustments, Eliminations… to allow the identification of the different
components of the consolidated Financial Statements.
There are multiple best practices around the design of the Audit Trail
Dimension such as :
1. Create a member for every type of transaction to be audited.
2. Assign Adjs journal to the appropriate AT Member and use NoInput
Rules to reduce human errors margin and restrict access rights per
member if needed.
3. Leverage the use of the AT Dimension in consolidation rules and
assign elimination rules to use the appropriate AT Member for
Eliminations per account family.
4. Generate Audit Reports by matching the AT dimension with the
Value dimension and the BS Mvmts dimensions:
For the purpose of our model, the following Non Consolidated members
will be created in the application:
Input
FDM_Load
Supp_Input
NonConsolidated
CFLOW : CashFlow Configuration
OR_CURR: Currency OverRides
OR_USD
OR_EUR
OR_CAD
…
Consol_Total
GAAP_Adjs
Statutory_Total
Elimina5ons
Conso_Elim
GW_Elim
DIV_Elim
MAR_Elim
Maual_Elim
Other_Elim
Adjustments
Conso_Adjs
GW_Adjs
DIV_Adjs
REST_Adjs
ACQ_Adjs
FX_Adjs
Mgmt_Adjs
Region_Adjs
Corp_Adjs
LocalT
:
Local
Total
IP:
Input
Package
PAdjs:
Purchase
Adjusments
LAdjs:
Local
Adjustment

15. Audit Trail Custom dimension – Member Properties
The following properties will be used for each of the Members of the Audit Trail Hierarchy
Member Aggregation
Weight
Is Calculated Comments
NC_CFLOW 0 N This member will be used to allow the input the Balance Sheet
Movements to the Cash-Flow
Supp_Input 1 N Additional Input will be done on this member. Best practice would be
to use this member for data protection in FDM.
OR_USD
OR_EUR
…
0 N Currency Overrides will be loaded at the First Opening Balance
Period using this Member. For Example, USD Overrides will be input
to the intersections:
A#EquityAccnt.V#<Entity Currency>.AT#OR_USD
Obviously naming conventions and the number of the flows and movements members can be
customized for each application.

16. Monthly data Entry Process and Flux Analysis
End
Bal
Beg
Bal
Control
Movements
Equity
PPE
and
Fixed
Assets
Scope
Impact
Other
CTA
CLO
OPE
CTR
NIN
DIV
OCI
ICA
DCA
INC
DEC
REC
NCH
MER
SCI
SCO
OTH
CHA
FXO
FXF
Input
or
FDM
Calc
Y#Prior.P#Last
CLO-­‐OPE-­‐
ΣMovments
FA100
Goodwill
Gross
1,524.05
1,371.65
(0.00)
160.00
(7.59)
FA180
Goodwill
Impairment
(14.76)
(13.29)
1.48
1.48
FA100T
Goodwill
Net
1,509.29
1,358.36
(150.93)
-­‐
-­‐
-­‐
-­‐
-­‐
160.00
(7.59)
1.48
-­‐
-­‐
-­‐
-­‐
-­‐
-­‐
-­‐
-­‐
FA102
Business
goodwill
552.09
496.88
(55.21)
FA103
So^ware
80.04
72.03
(8.00)
FA104
Other
intangible
assets
0.93
0.84
(0.09)
FA10T
Intangible
assets
Gross
633.07
569.76
(63.31)
FA20
Amort.
and
depr.
on
intangible
assets
(315.89)
(284.30)
31.59
FA150T
Intangible
assets
Net
317.18
285.46
(31.72)
FA201
Capitalised
finance
leases
-­‐
-­‐
FA202
Building
improvement
-­‐
-­‐
FA203
Office
equipment
and
furniture
108.35
97.51
(10.83)
FA204
Machinery
and
produc5on
equipment
239.59
215.63
(23.96)
FA205
Company
cars
124.92
112.43
(12.49)
FA206
Computer
equipment
6.53
5.88
(0.65)
FA207
Other
tangible
assets
-­‐
-­‐
FA30T
Tangible
assets
Gross
-­‐
-­‐
FA281
Capitalised
finance
leases
depr.
0.50
0.45
(0.05)
FA282
Building
improvement
depr.
-­‐
-­‐
FA283
Office
equipment
and
furnitures
depr.
-­‐
-­‐
FA284
Machinery
and
produc5on
equipment
depr.
-­‐
-­‐
FA285
Company
cars
depr.
132.80
119.52
(13.28)
FA286
Computer
equipment
depr.
3.01
2.71
(0.30)
FA287
Other
tangible
assets
depr.
-­‐
-­‐
FA40T
Deprecia0on
on
tangible
assets
-­‐
-­‐
FA200T
Tangible
assets
Net
615.70
554.13
(61.57)
DTA100
Deferred
tax
assets
gross
(25.69)
(23.12)
2.57
DTA180
Deferred
tax
assets
prov
(149.27)
(134.34)
14.93
DTA10T
Deferred
tax
assets
net
(89.35)
(80.42)
8.94
FA50T
Total
financial
assets
Gross
-­‐
-­‐
FA380
Investments
in
non
consolidated
cos
prv.
(0.50)
(0.45)
0.05
FA381
Loans
(to
third
par5es)
prov.
-­‐
LT
-­‐
-­‐
FA382
Other
financial
assets
prov.
-­‐
LT
(380.87)
(342.78)
38.09
FA300T
Total
financial
assets
Net
234.83
211.35
(23.48)
NCA100
Non
current
assets
192.64
173.37
(19.26)
The below table is a sample design for the Balance Movements data entry form:

17. Table of Contents
l Introductions
l Business Challenges around Balance Sheet Reporting & Analysis
l Recap of HFM Native Capabilities for Balance Sheet Reporting
l Design and Implementation Considerations
l Benefits of the Model
l Q&A

18. Benefit 1 : Flux Analysis in HFM
With the current model, users shall be able to leverage HFM Webforms capabilities to store their Flux
Analysis.
• Cell text and Attachements will be used to store supporting documentations.
• Comments and supporting documentations can be published using FR Reports.
• Flux Analysis Controls can be triggered using rules to respect thresholds and such requirements

19. Benefit 2 : Currency Translation and CTA
ASC 830 (Formerly, FAS 52) requires entities reporting in US GAAP to
translate foreign currency financial statements to the reporting entities
currency which creates a foreign currency translation adjustment.
Keys to successfully implementing the automation of currency translation and
the benefits gained include:
• Consistency in account translation
• Avoiding the “Plug” mentality
• Automatically updating the entry if adjustments are made at the local entity

20. Translation will be defined on an account and account
type basis:
• Assets and Liabilities: Balance Accounts will
translate at “EOM” rate.
• Revenue and Expenses: Flow Accounts will
translate at “AVG” rate.
• Equity and accounts that should utilize a historic
rate are handled separately.
• Historic rate accounts are placed as shared
members in a special account hierarchy
“HistTrans”.
• The translation for these accounts to equal:
Opening balance + current year activity
(translated at average rate) = Closing
balance
Application Settings:
Account Metadata:
Benefit 2 : Currency Translation and CTA - Approach
Account Metadata:
Advantages:
• Easy to Audit Process
• Simple Maintenance for Historic Rate Translation
• No need to USD Overrides maintenance. Once the opening Override is loaded, the system will adjust
the translation accordingly

21. Benefit 2 : Currency Translation and CTA – CTA is not a Plug Accnt.
CTA is a result of the difference in translation
rates for the Balance Sheet Accounts. The
following example is an imitation of a simplified
translation adjustment calculation spreadsheet:
Often CTA is computed as the Balancing
Account of a translated Balance Sheet. This is
the result of an inherent presumption in the
translation spreadsheet that the balance sheet
of the local entity is balanced.
Local
Currency Rate Translated
Assets $100.00 1.50 $150.00
Liabilities ($55.00) 1.50 ($82.50)
Equity ($25.00) 1.00 ($25.00)
Net
Income ($20.00) 1.25 ($25.00)
CTA ($17.50)
Rate
Table:
End
of
Month: 1.50
Average: 1.25
Historic: 1.00
Local
Currency Rate Translated
Assets $100.00 1.50 $150.00
Liabilities ($55.00) 1.50 ($82.50)
Equity ($25.00) 1.00 ($25.00)
Net
Income ($25.00) 1.25 ($31.25)
CTA ($11.25)
Balanced? ($5.00) $0.00
By applying a methodology that simply takes
the difference between the accounts translated
at the end of month or spot rate and the
historic rate accounts, the systematic CTA
entry would falsely balance the balance sheet
and be inappropriate.
The exact same example with a ($5) error in
net income would translate as follows:

22. Benefit 2 : Currency Translation and CTA – Proof of CTA.
The current approach will generate an Account by Account CTA by drawing a comparison between the as
translated balance and a separate translation of Balance @ EOM Rate for all accounts.
The difference between these calculations equals the currency translation adjustment.
[1] [2]
Local
Currency Rate Translated EOM Translated2
Assets $100.00 1.50 $150.00 1.50 $150.00 $0.00
Liabilities ($55.00) 1.50 ($82.50) 1.50 ($82.50) $0.00
Equity ($25.00) 1.00 ($25.00) 1.50 ($37.50) $12.50
Net
Income ($20.00) 1.25 ($25.00) 1.50 ($30.00) $5.00
CTA ($17.50) =[A] ($17.50) [A]
Balanced? $0.00 $0.00
Difference
[1]
-­‐
[2]
Using the same incorrect income statement example as before, the CTA entry would be $18.75 (the
difference between spot rate and average $.25 multiplied by the $5 error).
[1] [2]
Local
Currency Rate Translated EOM Translated2
Assets $100.00 1.50 $150.00 1.50 $150.00 $0.00
Liabilities ($55.00) 1.50 ($82.50) 1.50 ($82.50) $0.00
Equity ($25.00) 1.00 ($25.00) 1.50 ($37.50) $12.50
Net
Income ($25.00) 1.25 ($31.25) 1.50 ($37.50) $6.25
CTA ($18.75) [A] ($18.75) [A]
Balanced? ($5.00) ($7.50)
Difference
[1]
-­‐
[2]

23. Benefit 2 : Currency Translation and CTA - Proof of CTA.
End
Bal
Beg
Bal
Control
Movements
Equity
Fixed
Assets
Scope
Impact
Other
CTA
CLO
OPE
CTR
NIN
DIV
INC
DEC
MER
OTH
CHA
FXO
FXF
Input
or
FDM
Calc
Y#Prior.P#Last
CLO-­‐OPE-­‐ΣMovments
Translated
@
Avg
Rate
Transla0on
Driven
=
OPE
(EOM
Rate-­‐End
of
Prior
Year
Rate)
Transla0on
Driven
=
(CLO-­‐
OPE)
(EOM
Rate-­‐AvgRate)
…
Translated
@
EOM
Rate
Translated
@
Prior
Year
Rate
Calculated
Member
…
Assets
…
…
…
Liabili0es
…
Calculated
=
Translated
OPE
+
ΣMovements
Calcuated
=
End
of
Prior
Year
translated
Balance
NULL
…
…
…
CTA
OPE+ΣFXO
+
ΣFXF
Prior
Year
CTA
Equity
Balance
Sheet
Proof of CTA
Automatic calculation
of Historical Rate
eliminating the needs
for Overrides

24. Benefit 3 : Automate the Cash Flow Statement - Main principles
The Cash Flow statement is just another way of presenting accounting data, from a cash perspective: it
does not require any other information than Balance Sheet and P&L. Under U.S. GAAP, the statement of
cash flow can be presented by means of two ways:
• The indirect method
• The direct method
The Indirect method will be used in this model taking advantages of the balance sheet flows information
loaded by the users.
• Opening and closing balances do not contain enough information: variations must be broken
down by movements, using the Balance Flows custom dimension that was mentioned before.
• All accounts should not be treated the same way:
• P&L accounts: except the net income, P&L accounts should not be involved.
The data needed to adjust the net income and finally obtain the cash flows from
operating activities can be found in Balance Sheet accounts: for instance,
depreciation or amortization movements are stored in Fixed Assets accounts.
• Cash and cash equivalents accounts: they do not need to be detailed by movements, as
they are a reference in relation to which all other accounts must be explained.
• Other Balance Sheet accounts: they should be assigned a movement that corresponds to a
unique line item on the Cash Flow statement.
à Therefore, building the Cash Flow statement is a mapping exercise: it consists in
assigning Balance Sheet Account / Movement combinations to Cash Flow line items.

25. Benefit 3 : Automate the Cash Flow Statement - Numerical example
• Here is an example of different Account / Movement combinations:
• If an asset rises, e.g. a Trade Receivable or a Fixed Asset, it implies a cash disbursement. Thus, this movement should
be multiplied by -1.
• On the contrary, a decrease induces a cash collection: the movement should then be multiplied by 1.
• For some accounts, the difference between the opening and the closing balance is enough: in this case, an asset which
rises from its opening balance to its closing balance means a cash disbursement. The following calculation should then
be used: Opening - Closing.
• Regarding Liabilities and Equity accounts, the opposite rules apply. But, assuming that the standard accounting sign
convention is used (liabilities and equity as negative numbers), the multipliers remain the same.
Example Opening
Net
income
Net
change
PPE
increase
PPE
decrease
Capital
increase
Dividends
Appropr.
Net Income
Debt
issuance
Debt
repayment
Control Closing
Cash 1,208 1,745
Accounts Receivable 275 25 - 300
Fixed Assets 890 10 400 (80) - 1,220
Cumulated Depreciation (65) (89) - (154)
Total Assets 2,308 3,111
Accounts Payable (113) (13) - (125)
Term Debt (400) (250) 50 - (600)
Share Capital (650) (50) - (700)
Net Income (595) 641 (641)
Retained Earnings (550) 100 (595) - (1,045)
Total Liabilities (2,308) (3,111)

26. Benefit 3 : Automate the Cash Flow Statement - Mapping (1 of 4)
• That said, Liabilities and Equity are often entered as positive numbers in HFM, and the previous sign
convention is often flipped, as summarized in the following table:
• As shown in the previous example, accounts have diverse profiles in terms of movements: some
accounts should be open on operating flows, some on investing flows, some on financing flows. This
issue can be addressed with Hyperion native functionalities:
Account
type Increase Decrease Opening Closing Other
Assets -­‐1 -­‐1 1 -­‐1 -­‐1
Liabilities
and
Equity 1 1 -­‐1 1 1
Cash
&
Cash
Equivalents 0 0 0 0 0
• Movements can be gathered in different
categories, using multiple alternate hierarchies.
• Then, accounts can be assigned a category, using
the “Custom Dimension Top Member” attribute.
For instance, certain accounts can be flagged with
the “Operating” top member, meaning that only
the children of the “Operating” movement
hierarchy will be available for data entry.
• On the screenshot here, the movement dimension
is called “DataNature”.

27. Benefit 3 : Automate the Cash Flow Statement - Mapping (2 of 4)
Cash Flow amounts are technically stored on the Account dimension, in a specific hierarchy. The
movements are stored in a Custom dimension, e.g. “BS Flows”.
However, Account / Movement combinations could not be assigned to Cash-Flow items on the Account
dimension:
• indeed, accounts would then be utilized as both a source and destination dimension, which is
technically impossible.
• Therefore, the mapping of Account / Movement combinations involves an additional Custom
dimension. The use of hybrid dimensions is possible.
The Mapping table would be the intersection POVs of
the following dimensions:
• Account
• BS Flows
• CF Custom Dimension
Amount would represent the sign factor (+1 / -1)
When needed, the system administrator can update the
mapping table to reflect New Accounts, New Movements
or New Cash-Flow line items.
Maintenance of the mapping can be done using
administration webforms or

28. Benefit 3 : Automate the Cash Flow Statement - Mapping (3 of 4)
The mapping can be managed using web forms, Smartview or load files:
• Valid Movements per account have been filtered using the Custom Top Member.
• Account and Movement are displayed in rows.
• Cash Flow items are displayed in columns, using a separate Custom dimension.
à Keep in mind, Cash Flow items must be maintained in two distinct dimensions.

29. • Setting, maintaining and testing the Cash Flow mapping directly in Hyperion can be done using an
Excel template to make it easier, leveraging Excel functions, macros and Hyperion add ins.
• This template is designed to be prepared automatically, using an extract of the HFM Metadata. Then
accounts and movements are presented in a simple way:
• Accounts are shown in
rows, Movements in
columns, like in a classical
roll forward.
• Then CF items can be
picked up out of a list, to
map Account / Movement
combinations.
• Here for instance, the
“OP151” CF item is
assigned to the “111001”
account on the “OPINC”
movement.
Benefit 3 : Automate the Cash Flow Statement - Mapping (4 of 4)

30. Benefit 3 : Automate the Cash Flow Statement - Calculation
• The Cash Flow calculation is a sub routine of the main “Calculate” procedure. It browses all Account /
Movement combinations and affect them to the corresponding Cash Flow item, using the multiplier that
was entered as a mapping value.
• The automated Cash Flow should be considered only as a mapping exercise.
• Therefore, the sub routine should be run as the last step of the Calculate procedure.
• It should also be run for each member of the Value dimension. Thus, translation, eliminations and
other data processing that happen to accounts and movements are simply mapped to Cash Flow
items, providing a Cash Flow statement at each step of the consolidation process.
• No translation nor elimination should happen on Cash Flow items themselves. They should just
pull their values out from accounts and movements.
• The Cash Flow statement can be calculated for both Year-To-Date of Periodic Views.
• To do so, Cash Flow items must be assigned the “Balance” type, just like Balance Sheet
accounts.
• Two specific Movement members should be used:
• A “closing” one, that only stores YTD values. For this one, the attribute “Switch type for
flows” should be set as No.
• A “movement” one, that stores periodic values. In this case, the attribute “Switch type for
flows” should be set as Yes.
à With this methodology, YTD, QTD and periodic cash flows can be calculated, using Hyperion native
functionalities.

31. Benefit 3 : Automate the Cash Flow Statement – Sample Business Rules

32. Benefit 3 : Automate the Cash Flow Statement - Consolidation
• Cash-Flow Mapping is applied consistently for all entities. The cash-flow reports will be available
for each entity that have input their Balance Sheet Movements.
• At a base entity level, the Cash-Flow Items are derived from the Mapping exercise via custom
calculate subroutine.
• When performing currency translation, the cash-flow accounts will be derived from currency
translated balance figures.
• Currency Translation will be applied to the Balance Sheet Accounts and the
movements as described earlier and this will allow for a translated Cash-Flow @ Entity
Level
• During the consolidation process, Balance Sheet Accounts (Ending Balance and Movements),
will get consolidated to the parent.
• ICP Eliminations gets applied to movements (AR/ AP…)
• Balance Movement at Parent level will derive the Consolidated Cash-Flow.

33. Recap of the Benefits
Systematic Flux Analysis
More Automation
Improved reporting
Improved Auditability
Automated
FX and CTA proof
Automated
Consolidated Cash Flow

34. Table of Contents
l Introductions
l Business Challenges around Balance Sheet Reporting & Analysis
l Recap of HFM Native Capabilities for Balance Sheet Reporting
l Design and Implementation Considerations
l Benefits of the Model
l Q&A