Oracle Hyperion HFM Ownership Management

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Hyperion Financial Management

Managing Ownership

Presented By :Amit Sharma Presented By :Amit Sharma

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One can manage ownership and control of an organization by recording

the shares of stock that the entities in the organization own in one

another.

Types of shares. Types of shares. Regular shares Regular shares Calculate ownership Calculate ownership Voting shares Voting shares Calculate control Calculate control

Managing Ownership

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Managing Ownership

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Setting Display Options

You can specify display options for the Manage Ownership grid. You can show You can specify display options for the Manage Ownership grid. You can show active entities only, entity descriptions, and the entity currency. You can select which active entities only, entity descriptions, and the entity currency. You can select which system account columns to display -

system account columns to display - Active, Method, PCON, POWN, PMIN, PCTRL,Active, Method, PCON, POWN, PMIN, PCTRL, DOWN, and Consol.

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System Accounts for ownership Management

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Ownership Calculation Process

The Ownership calculation process use the shares stored in the Shares%Owned The Ownership calculation process use the shares stored in the Shares%Owned

system account to calculate ownership and the shares stored in the Voting%Owned system account to calculate ownership and the shares stored in the Voting%Owned system account to calculate control percentages. The process calculates the

system account to calculate control percentages. The process calculates the dependents of the selected parent in these system accounts:

dependents of the selected parent in these system accounts:

Percent Ownership (POWN), Percent Consolidation (PCON), Percent Control Percent Ownership (POWN), Percent Consolidation (PCON), Percent Control (PCTRL), Direct Percent Ownership (DOWN), and consolidation method

(PCTRL), Direct Percent Ownership (DOWN), and consolidation method (METHOD).

(METHOD).

Percent Consolidation (PCON) - Percent Ownership (POWN) = PMIN

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Consolidation % Input

Data From

One can create a dataform to input the

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In the below data form one can ICP active status, PCON, In the below data form one can ICP active status, PCON, POWN and PCTRL values. The same can be given from POWN and PCTRL values. The same can be given from Manage ownership.c

Manage ownership.c

Consolidation % Input

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Input Data Consolidation Method

Data Form

In the below data form one

In the below data form one can Consolidation Method can becan Consolidation Method can be given with 0 or 1 value as active or inactive respectively. The given with 0 or 1 value as active or inactive respectively. The same can be given from Manage ownership.

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Consolidation Method Proportion

Case I :

Case I : When Proportion MethWhen Proportion Method is set od is set to NONEto NONE

Data didn’t consolidate to the parent

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Consolidation Method Proportion

Case II : When Proportion Method is

Case II : When Proportion Method is set to PROPORTIONset to PROPORTIONAL for A1 with AL for A1 with PCON 30.PCON 30. PMIN=PCON-POWN

PMIN=PCON-POWN therefortherefore PMIN e PMIN is is -70-70

Entity A1 only consolidation to the

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Consolidation Method Proportion

Case III : When Prop

Case III : When Proportion Method is set to PRortion Method is set to PROPORTIONOPORTIONAL for A1 and A2 AL for A1 and A2 with PCON 30with PCON 30 and 50 respectively

and 50 respectively

PMIN=PCON-POWN ther

PMIN=PCON-POWN therefore efore PMIN is PMIN is -70 and -50-70 and -50

Output 30% of A1 and 50% of A2 Output 30% of A1 and 50% of A2

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Consolidation Method Proportion

Case IV : When Prop

Case IV : When Proportion Method is set to PRortion Method is set to PROPORTIONOPORTIONAL for A1 and A2 AL for A1 and A2 with PCON 30with PCON 30 and 50 respectively and POWN set to 10

and 50 respectively and POWN set to 10 PMIN=PCON-POWN(

PMIN=PCON-POWN(30-20) PMIN = 30-20) PMIN = 1010

Output 30% of A1 and 50% of A2 Output 30% of A1 and 50% of A2

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Percent Ownership

Percent ownership (POWN) represents the percentage of an entity’s non

Percent ownership (POWN) represents the percentage of an entity’s non -voting-voting shares that other entities own, directly or indirectly. The system calculates the shares that other entities own, directly or indirectly. The system calculates the percentage owned based on the share values stored in the Shares%Owned percentage owned based on the share values stored in the Shares%Owned account. The calculation result is stored in the parent in the POWN system account. The calculation result is stored in the parent in the POWN system account using the ICP dimension.

account using the ICP dimension.

Percent Control

Percent control (PCTRL) represents the percentage of an entity based on voting Percent control (PCTRL) represents the percentage of an entity based on voting shares that other entities own, directly or indirectly. The system calculates the shares that other entities own, directly or indirectly. The system calculates the percentage that the selected parent’s holding company controls of each

percentage that the selected parent’s holding company controls of each

dependent, based on the share values stored in the Voting %Owned account. The dependent, based on the share values stored in the Voting %Owned account. The calculation result is stored in the parent in the PCTRL system account using the calculation result is stored in the parent in the PCTRL system account using the ICP dimension.

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Direct Percent Ownership

Direct percent ownership (DOWN) is the percentage of regular non-voting shares Direct percent ownership (DOWN) is the percentage of regular non-voting shares of stock owned by each entity. The system calculates the percentage based on the of stock owned by each entity. The system calculates the percentage based on the share values in the Shares%Owned account. The calculation result is stored in the share values in the Shares%Owned account. The calculation result is stored in the DOWN system account using the ICP

DOWN system account using the ICP dimension.dimension.

Per

cent

Consolidation

Direct percent ownership (DOWN) is the percentage of regular non-voting shares Direct percent ownership (DOWN) is the percentage of regular non-voting shares of stock owned by each entity. The system calculates the percentage based on of stock owned by each entity. The system calculates the percentage based on the share values in the Shares%Owned account. The calculation result is stored the share values in the Shares%Owned account. The calculation result is stored in the DOWN system

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Per

cent

Consolidation

Percent consolidation (PCON) is the percentage of an

Percent consolidation (PCON) is the percentage of an entity’sentity’s values that values that consolidate to its parent. The system uses the methods defined in the consolidate to its parent. The system uses the methods defined in the Consolidation Method metadata table to determine the percent consolidation to Consolidation Method metadata table to determine the percent consolidation to apply for each entity. If there is no consolidation method assigned to the entity, or apply for each entity. If there is no consolidation method assigned to the entity, or the method assigned to the entity does not match a method marked the method assigned to the entity does not match a method marked UsedByCalcRoutine, the system uses the percent consolidation corresponding to the UsedByCalcRoutine, the system uses the percent consolidation corresponding to the percent control.

percent control.

Consolidation Method

Consolidation method is the set of rules that determine how to consolidate Consolidation method is the set of rules that determine how to consolidate data from an entity to its parent. The system proposes this method based on the data from an entity to its parent. The system proposes this method based on the percent control and the consolidation methods in the Consolidation Method percent control and the consolidation methods in the Consolidation Method metadata table that have the

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Calculating Ownership

You use the Calculate Ownership option to calculate values for ownership You use the Calculate Ownership option to calculate values for ownership percentages based on entity shares. You can calculate ownership for multiple percentages based on entity shares. You can calculate ownership for multiple parent entities and for multiple periods for a specific scenario and year. You parent entities and for multiple periods for a specific scenario and year. You can run calculation procedures together or separately.