Check Rule Definition

Check Rule

Why check rules?

Numerous plausibility checks have already been implemented in IDL Konsis. However, additional or more in-depth reviews are often necessary. In addition, routine checks can be carried out automatically and efficiently by setting up the check rules.
With the help of the CHKRDFN application, it is possible to define and evaluate individual check rules at company financial statement or group level. The result of the audits is visualized in the individual financial statements monitor per company or in the group circuit monitor for the (partial) /group by an extra column.

What can check rules do?

Definition of a mathematical equation or logical test.
You can compare development transactions, line balances (including summary positions and measures), account balances, stock movements, IC inventories, controlling balances, and IC balances.
Two additional status columns (for hard and soft check rules) in the company financial statement or group monitor indicate whether the checked plausibilities are adhered to.

The definition of individual check rules is described below.

Application Interface

To open the Check rule definition application, type the short word CHKRDFN in the search text box and press Enter.

Selection panel

Using the Selection panel, you can customize the following options:

Check rule

Type a check rule ID or the beginning of the ID followed by %, and the matched check rules will be displayed in the Check rules table.

Group for check rules

Select a group for check rules. For more information, see Check Rule Groups.

Note: Using the check rule group field only shows check rules that are directly in that group, not in subgroups.

Check rule exclusion group

Select a group to exclude check rules. For more information, see Check Rule Exclusion Groups.

Note: As the check rule exclusion group that a check rule belongs to is not an attribute of the check rule itself (unlike the check rule group), but a separate data type and database table that links check rule exclusion groups with check rules, filtering by check rule exclusion group (by itself or together with other fields) may lead to worse performance than filtering by check rule or check rule group if there are a very large number of check rules in one exclusion group.

Show groups

Select to display the table that shows the groups for check rules.

Show exclusion groups

Select to display the table that shows the exclusion groups for check rules.

Export function of the individual areas

The export of the individual sections is done via the Export button in the global toolbar. The export area is determined by the Export dialog. You must mark the selection of the desired area on the right side of the export dialog. A selection in the tables is taken into account. If rows are selected in only one table, only those rows are exported. Tables are only exported (complete) if there is no selection.

Check Rules Table

When the application is invoked, a table is displayed with all the data already defined. If no data is defined yet, the table is empty.

Create a check rule

To create a new check rule, select the [Create new item] icon star in the right toolbar. The wizard opens, in which the individual attributes are to be filled in. You cannot leave the wizard until you fill in all required attributes.

Change attributes of the check rule

You can modify data either by using the Pen or by Tablecells editable in the context menu (right mouse button). The fields that can be modified by 'table cells' are shown in blue text and can be changed by direct entry in the table.

Drag & drop to the left table area:

If check rule groups have already been defined, the check rule can be assigned to a check rule group or check rule exclusion group via drag and drop from the right area.

Delete check rules:

You can delete a check rule by clicking on the Sheet with Red Cross icon in the context menu. Before deleting a check rule, the already created check rule results have to be deleted. If they are in locked periods, they cannot be deleted anymore, and so the check rule cannot be deleted anymore. However, the check rule can be limited in its validation by using the "valid until" entry.

Batch edit

The Check Rule Definition now supports batch editing all attributes in both the main table and the detail views, allowing users to efficiently modify multiple entries at once. This enhancement streamlines the editing process, saving time, and improving workflow efficiency.

To batch edit multiple cells:

Right-click a cell in the Check Rules table and enable Tablecells editable from the shortcut menu. Editable table cells will be highlighted with a blue background.
Select the cells you want to edit.
Right-click and then click the Batch edit icon. One of the selected cells will enter edit mode.
Type the desired value or replace/remove the existing value.
Press Enter. Konsis will copy your input to all the selected cells automatically.

Check Rule Creation Wizard

The following sections explain the attributes on different pages of the check rule creation wizard.

Description page

Check rule: Free 20-digit alphanumeric check rule ID.
Validity from/until: The Validity from period is a must field, the Validity until period is an optional attribute. Both attributes define the period from which the check rule is valid and up to which it is valid. The user-specific startup data (STUPDT) can be used to control that check rules with limited validity (any specification of a valid until period) are no longer displayed.
Description: Mandatory information with max. 70 characters.
Short text: Optional input with max. 10 characters.

Properties page

Check rule operator:: This field determines which calculation operation is to be carried out. For this purpose, various arithmetic operators are available, which are classified into six check rule types. For more information, see Operators.
Check rule data type (left side) / (right side):: The data type determines which data are to be tested with each other for the left and right sides. The data type distinguishes between P = Shareholding/participations, CD01 to CD10 = controlling dimension, I=IC balances, B=Account balances, T=Transactions, or S=Inventories IC-stocks. In the case of controlling dimensions, only those created in the Controlling Definition application appear.
Check rule value type (left side) / (right side):: The value type determines which of the available data is used for testing. You can choose between P=Posting, B=Balance, or B+P=Balance+Postings. The postings are, at the company financial statement level, the company bookings in cash and, at the group level, the consolidation postings.
Check rule previous period flag (left side) / (right side):: If the data from a previous period is to be sampled, the field can be predefined by the previous annual financial statements (Y), the monthly financial statements (M), the quarterly financial statements, (Q) or a previous period (PP) manually specified by the user.
Check rule previous fact flag (left side) / (right side):: If the data from a previous fact type is to be sampled, an 'PF' must be entered here.
Check layer:: In the case of a check rule, it can be controlled whether a check rule is to be used only for the company or group financial statement or for both. The group-level checks are started by the Calculate Check Rule Results action in the Group companies+Monitor application. In addition to the individual closing data, the consolidation postings are also processed. The individual financial statements data of proportionate companies are taken into account only in proportion, but in addition also the balances to accounts with account identifier 'Q'. This is a global operation, so the whole group financial statement is always being tested. The individual financial statements data of companies that have the consolidation method 'K' (unconsolidated) or 'E' (at equity) are not included in the group audit rule result. However, consolidation postings for these companies will continue to be included in accordance with group reports, the account balances and consolidation postings (ACBLCNSPST) and transactions and consolidation postings (TRNCNSPST) overviews and sub-group Data Exchange.
Constant:: You can use a constant comparison value in the check rules instead of the right side. This is particularly interesting in check rules for key figures. In this field, you can only enter a constant if you have selected a 'constant' in the check rule operator. Right side check rule lines must not be specified when using a 'constant operator'. The operators with the absolute value for the left side can be helpful when the sign of a measure is not unique due to the interpretation of debit or credit values.
Check rule class:: There is a choice of "hard" check rule (H) or "soft" check rule (S), which are displayed in two separate columns in the respective applications (CFSMNR, GRPMNR). The difference of the check rule class is that 'soft' check rules, despite showing a 'red' state in the check rule results, are not taken into account in the applications. The background to this classification is that unfulfilled check rules have always been classified as faults and have thus resulted in a [red] state of a company financial statement. With regard to the check rules for key figures, among other things, there are, however, in addition to check rules that reveal inconsistent figures and can be corrected by changing the numbers, also check rules that reveal undesirable figures but cannot be corrected. These can be defined as soft check rules for such cases.

Additional Specifications page

Check margin local value / group value / parallel value:: Check rules can be applied, for example, to values in country, group and parallel value. However, it is possible that values that agree in local value have rounding differences in group and/or parallel value after the currency conversion. To prevent the check rules from reporting an error status, it is possible to define tolerances for check rules. A tolerance can be entered per currency (e.g. 0.00 for local value, but 1.00 for group and parallel value). If the tolerance values are given for the check rule requiring equality, the check rule result is still [green] even if both sides have a difference less than or equal to the specified tolerance. The check rules with non-equal operators, e.g. ‘L>=R' means that this check rule is satisfied even if the left-hand side is smaller than the right-hand side, if the difference is smaller than the specified tolerance.
Percentage:: Specifying a percentage in this field is necessary for certain operators who work with percentage deviations.
Audit per business unit / controlling object / account / company / intercompany / Without third party:: A check is carried out by marking the respective object type. This information may also be combined. The check rule result is then calculated for each object or combination of objects occurring in the data. The 'je' values are not allowed for check rule operators 'L<0', 'L>0', 'L<>0', and 'L EXIST'. The check rule result turns red when the check rule fails for one or more entities or combination of entities.

Operators

The Operator field determines which calculation operation should be performed. The following computer operators are available for this purpose:

Comparison of two values

The operators with the absolute value for the left side can be helpful when the sign of a measure is not unique due to the interpretation of debit or credit values. A constant may only be specified in conjunction with one of the following check rule operators:

(L = R) —> Left side must be equal to right side.

(L <= R) —> Left side must be less than or equal to right side.

(L = -R) —> Left side must be equal to the minus value of the right side [-(Right side)]

(L >= R) —> Left side must be greater than or equal to right side.

(L<>R) —> Left side must be unequal to right side.

Checking one side

There is also the option to check only one side:

L <= 0 —> Left side must be less than or equal to zero.

L <> 0 —> Left side must not be zero.

L <0 —> Left side must be less than zero.

L=0 —> Left side must be zero.

L>0 —> Left side must be greater than zero.

L>=0 —>Left side must be greater than or equal to zero.

Test against a constant value

You cannot specify right side check rule lines if you use one of these operators. The operators with the absolute value for the left side can be helpful when the sign of a measure is not unique due to the interpretation of debit or credit values. A constant may only be specified in conjunction with one of the following check rule operators:

(L = K) —> Left side must be equal to the constant reference value.

(L < K) —> Left side must be less than the constant comparison value.

(L > K) —> Left side must be greater than the constant comparison value.

(L <= K) —> Left side must be less than or equal to constant reference value.

(L >= K) —> Left side must be equal to or greater than the constant reference value.

(L <> K) —> Left side must be unequal to the constant comparison value.

(|L| = K) —> Absolute value of the left side shall be equal to the constant reference value.

(|L| < K) —> Absolute value of the left side must be less than the constant comparison value.

(|L| > K) —> Absolute value of the left side must be greater than the constant comparison value.

(|L| <= K) —> Absolute value of the left side must be less than or equal to the constant comparison value.

(|L| >= K) —> Absolute value of the left side must be greater than or equal to the constant comparison value.

(|L| <> K) —> The absolute value of the left side must be different from the constant comparison value.

Examination of both sides

This type of check rule allows checking of the input for 2 accounts which are dependent on each other, e.g. that only one of the two accounts may contain a balance. If several accounts are assigned to one page, this rule then applies to the sum of the balances, and possibly also to postings on these accounts.

(L/R <> 0) => (R/L <> 0) —> If left/right side is not zero, then right/left side is not zero.

(L/R <> 0) => (R/L = 0) —> If left/right side is not zero, then right/left side is zero.

(L <> 0) => (R <= 0) —> If the left side is not zero, then the right side must be less than or equal to zero.

(L <> 0) => (R <= L) —> If the left side is not zero, then the right side must be less than or equal to the left side.

(L <> 0) => (R <> 0) —> If the left side is not zero, then the right side is not zero.

(L <> 0) => (R = L) —> If the left side is not zero, then the right side must be equal to the left side.

(L <> 0) => (R >= L) —> If the left side is not zero, then the right side is greater than or equal to the left side.

(L <> 0) => (|R| <= |L|) —> If the left side is not zero, then the absolute value of the right side must be less than or equal to the absolute value of the left side.

(L <> 0) => (|R| = |L|) —> If the left side is not zero, then the absolute value of the right side must be equal to the absolute value of the left side.

(L <> 0) => (|R| >= |L|) —> If the left side is not zero, then the absolute value of the right side must be greater than or equal to the absolute value of the left side.

(L=0) => (R=0) —> If the left side is zero, then the right side must also be zero. This check rule can also be defined by specifying tolerances.

v26.1: (L < 0) => (R > 0) —> If the left side is less than zero, then the right side must be greater than zero.

(L > 0) => (R < 0) —> If the left side is greater than zero, then the right side must be less than zero.

(L < 0) => (R = 0) —> If the left side is less than zero, then the right side must be zero.

(L >= 0) => (R = L) —> If the left side is greater than or equal to zero, then the right side must be equal to the left side.

Percentage deviation test

L <= R + X% —> The left side must be less than or equal to the right side plus X percent.

L <= R - X% —> The left side must be less than or equal to the right side minus X percent.

L >= R + X% —> The left side must be greater than or equal to the right side plus X percent.

L >= R - X% —> The left side must be greater than or equal to the right side minus X percent.

To do this, the percentage shall be indicated in the additional information in the field 'Percentage'. The format can be up to three digits before and after the comma.

Existence test

These operators work in a similar way to zero comparison. However, the specific value is not taken into account, but only whether (at least) one value exists. If more than one account is specified, at least one account or none of these accounts must have a balance.

L EXIST

L NOT EXIST

Mandatory comments on certain accounts

It is possible to perform certain accounts (e.g. "Other") that must contain a comment.

L: C EXIST —> All data specified for the left side must be annotated (e.g. in KTOSALE as annotation, in SPIBEWE as booking text).

L: H EXIST —> All the data specified for the left side must be accompanied by an explanation in a help text.

For these operators, only one left-hand page may be defined (analogous to "L EXIST") in the check rules/positions table (Chapter 4). Several accounts and/or positions can be specified. When calculating the check rule results, these check rules shall be used in the sense that the annotation must be present for all specified data. If there is only one affected balance or transaction without a comment or remark, the check rule is considered not fulfilled and leads to a corresponding status display 'red'. If there is no such data, the check rule shall be deemed to be fulfilled.

Test of absolute values

|L| <=|R| —> The absolute value of the left side must be less than or equal to the value of the right side.

|L|=|R| —> Both sides must match in absolute values.

|L| > =|R| —> The absolute value of the left side must be greater than or equal to the value of the right side.

Check Rules/Positions Table

In the Check rules / positions table the necessary positions / accounts are assigned to the respective check rule. If a check rule does not contain any positions/accounts yet, the summary is blank. Clicking on the star symbol on the right side of the toolbar opens the wizard for creating the object. You can use the four-page wizard to create, modify, and copy the check rule positions.

Check Rule/Position Creation Wizard

The following subchapters explain the different attributes of the check rule/position creation wizard:

Basic Settings

Basic settings define the page and, if applicable, a business unit, and a negation of the value.

Side (left/right): Determine which side of the check rule is defined.
Business unit: Business unit constraint (optional).
Negative check rule of position: Determination of the negation of the value (optional).

Account Settings

Account settings restricts the data regarding the account dimension by entering a position, account, transaction development, or account flag.

Chart of positions code / Position: Specify the chart of positions and position.
Chart of accounts / Account: Specify a chart of accounts and an account. An account is assigned to the position regardless of the D/C code of its balance.
Account transaction development: Specify a transaction development.
Report ident: A report ID is required if the account is made by specifying a total position. The accounts are then not determined directly via the POSKTO, but by the resolution of the report structure (see also Check Rules for Total Lines ).
Account attributes: The selection always corresponds to the attributes of the associated account, so only one can be selected at a time.

Controlling Settings

Controlling settings restricts the data relating to a controlling dimension.

Chart of cost centers/accounts code / Controlling object: Specifying a controlling object always requires specifying a chart of controlling objects. The chart of controlling objects must be of the same dimension as the data type of the page. Controlling object and controlling flag 1 are mutually exclusive. This constraint is evaluated regardless of the constraints by business unit, account, posting key company, IC-business unit, or IC-type. It is possible to restrict by controlling objects for check rule pages with the data type of a controlling dimension or the data type 'I' (IC balances). When calculating the check rule results, postings or consolidation postings with controlling objects in this dimension are evaluated on this page in addition to the controlling balances.
Controlling flag 1: The entries for Controlling Object and Controlling flag 1 may be mutually exclusive. Specification of controlling identifier 1 is only allowed for the data type 'CD01' (first controlling dimension) of this page.

Development settings

Data may be restricted in terms of transaction development area transaction development column, amount or posting key. Plausibility checks are carried out analogously to the above-mentioned applications for check rule definitions.

Posting key development transaction / Posting key number: If you specify a transaction development and a posting key, the data is evaluated only for the selected posting key.
Transaction development / Column relation: If a transaction development and a transaction development column are specified, the data will be evaluated for the selected option only.
Transaction development / transaction development area: If you specify a transaction development and a transaction development area, the data is evaluated only for the selected transaction development area.

Check Rule Groups and Check Rule Exclusion Groups

Check rule Groups

You can define groups for check rules using Group for check rules in the Selection panel. If the desired check rule groups have been set up, check rules can be assigned to these groups. This allows a clear representation of numerous check rules and, by defining the upper groups, a multi-stage arrangement in a tree structure. Check rules that are not assigned to a rule group appear light gray in the overview. Associated check rules are highlighted in dark gray.

Check rule exclusion groups

Depending on the purpose of the test, it may sometimes be useful to turn off some or all check rules. For example, certain check rules are to be carried out only in the annual accounts or only for foreign currency companies.

For this purpose it is possible to define certain check rule exclusion groups to which individual check rules can then be assigned. The respective group must then be specified in the respective master applications 'Group Circle Definition' (GRPDFN), 'Company Master' (CODT), 'Accounting Periods' (CLSDTE), and 'Facts' (FCT). A check rule is not executed if it is contained in the exclusion group of the company or period or the fact or group. Since only one exclusion group can be assigned at a time, several similar exclusion groups may have to be defined if, for example, companies differ in the applicable check rules (e.g. for the foreign currency companies, different tolerance values apply (then the check rules for the euro companies would be excluded here) or the Asian companies should only be checked quarterly (all check rules should be entered in the exclusion group ASIA and set in CLSDTE in the non-quarterly periods).

Tables for Check rule Groups and exclusion groups

To display the table for check rule groups or exclusion groups:

In the Check rule definition, select Show groups or Show exclusion groups in the Selection panel.
The table for check rule groups or exclusion groups will be displayed on the right side of the Check rules table.

Feature: Check Rules for Total Lines

In addition to the evaluation of positions to which accounts are directly assigned (line type 'MP' or 'MS'), it is also possible to evaluate aggregated positions (line types 'OP', 'OS', 'OT').

A report is required to determine which child positions are to be used in the analysis. Its report ID should be specified in the check rule position (Account settings page of the check rule/position Wizard). Depending on the position type, the information for assigned positions or in- and ex-stores in the report lines is then evaluated.

The "Check rule result analysis summary" (PRFERGANA) shall in this case display directly under the aggregated position the related accounts obtained without showing the positions in between.

Feature: Key Performance Indicator Check Rules

Measure positions (chart of positions type "K") can be used in check rules. These are evaluated according to the associated formula (FED). If the formula contains sum positions, the specification of a report ID (see Check Rules for Total Lines) is additionally required. Comparative values for a measure check rule (e.g. equity ratio >20%) are to be maintained in the form of statistical accounts and can thus be dependent on companies or periods.

For measures, the Check Rule Result Analysis Summary (PRFERGANA) displays the formula with operators and operands (incl. constants) and the measure value obtained so that you can view the check rule result in more details.